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533/92 KI-generiert

Portuguese Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against external school funding rules.

Geschäftsnummer 533/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
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Legislator-Zusammenfassung

KI-generiert

The Constitutional Court rejected the Ministry of Public Prosecution's challenge to the constitutionality of Article 9 of Decree-Law 154/91 regarding external school funding. The court found the specific provision did not violate constitutional principles when examined in isolation or combined with its second paragraph. Consequently, the challenged norm was declared constitutional, and the lower court's decision declaring it unconstitutional was revoked.

Legislator-Regeste

KI-generiert

Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court holds that a specific administrative norm concerning public funding for external schools does not violate constitutional provisions on education or equality when analyzed in its full context.

Schlagwörter

KI-generiert
Constitutional Review Public Funding External Schools Administrative Norm Constitutional Validity Sonderschulbeitrag Leistung an Kursteilnehmer Wiedereinsetzung der Zollsätze

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
KI-generiert
476/92
Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.
469/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
323/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality challenge.
287/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
213/92
Constitutional court upheld tax law provision while revoking lower court's invalidity declaration.

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Volltext

ACÓRDÃO N.° 526/92

Processo n.º 533/92

2.ª Secção

Relator: Conselheiro Luís Nunes de Almeida

Acordam na 2ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1ª Instância de Lisboa, sendo recorrente o Ministério Público e recorrido Externato A., pelos fundamentos do acórdão n.º 331/92, publicado no Diário da República, II série, de 14 de Novembro de 1992.

Decide-se:

a) Não julgar inconstitucional a norma constante do n.º 1 do artigo 9.º do Decreto-Lei n.º 154/91, de 23 de Abril (por si ou conjugado com o n.º 2 do mesmo artigo);

b) Revogar a decisão recorrida e, em consequência, ordenar que a mesma seja reformada em conformidade com o aqui decidido sobre a questão de constitucionalidade.

Lisboa, 10 de Dezembro de 1992

Luís Nunes de Almeida

Messias Bento

Mário de Brito

Fernando Alves Correia

Bravo Serra

José de Sousa e Brito

José Manuel Cardoso da Costa