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308/92 KI-generiert

Constitutional Court upholds tax law provision, rejecting unconstitutionality claim against specific article segment.

Geschäftsnummer 308/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Abgewiesen (Dismissed)
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Legislator-Zusammenfassung

KI-generiert

The Constitutional Court dismissed the unconstitutionality challenge against Article 9 of Decree-Law 154/91, ruling the specific segment remains valid. The Ministry of Public Prosecution and A. SA argued the norm violated constitutional principles, but the court found no such defect. Consequently, the court revoked the lower tribunal's decision and ordered its reform to align with the finding of constitutionality.

Legislator-Regeste

KI-generiert

Art. 28.º da CRP; Art. 273.º do CPL: The Constitutional Court may declare a norm unconstitutional only if it violates constitutional principles, and such a declaration requires a specific finding of incompatibility rather than a mere procedural objection.

Schlagwörter

KI-generiert
Constitutional Review Tax Legislation Unconstitutionality Challenge Decree-Law Validity Procedural Objection Revision der Steuerveranlagung Steuerstreitverfahren Steuerjustizbehörde

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28.º da CRP
Art. 273.º do CPL
KI-generiert
292/92
Constitutional court upholds tax law provision while revoking lower court decision on its validity.
323/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality challenge.
TC_19930168
Constitutional court upholds tax law article 9, rejecting public prosecution's unconstitutionality claim.
304/92
Constitutional court upholds tax law article 9, rejecting public prosecution challenge to its validity.
274/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Volltext

ACÓRDÃO N.° 592/92

Processo n.º 308/92

1ª Secção

Relator: Conselheiro Vítor Nunes de Almeida

Acordam na 1ª Secção do Tribunal Constitucional

Nestes autos de recurso, vindos do Tribunal Tributário de 1ª Instância de Lisboa, em que são recorrente o Ministério Público e recorrida a A. SA, 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° 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), no segmento identificado naquele acórdão n.º 331/92;

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, 15 de Dezembro de 1992

Vítor Nunes de Almeida

Alberto Tavares da Costa

Armindo Ribeiro Mendes

Antero Alves Monteiro Diniz

José Manuel Cardoso da Costa