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238/92 KI-generiert

Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

Geschäftsnummer 238/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court declared the challenged tax provision constitutional and revoked the lower court's invalidation ruling. The Ministry of Public Prosecution argued the law was unconstitutional, while the defendant company sought its annulment. The court rejected the unconstitutionality claim, ordering the lower tribunal to reform its decision in accordance with the upheld statute.

Legislator-Regeste

KI-generiert

Decreto-Lei n.º 154/91, de 23 de Abril; The provision of the tax law is constitutional and does not violate fundamental rights, requiring the lower court to reform its declaration of unconstitutionality.

Schlagwörter

KI-generiert
tax law constitutionality Portuguese Constitutional Court public prosecution appeal statutory reform order fundamental rights protection Wiedereinsetzung der Zollsätze Berichtigung des Vorsteuerabzugs Steuerrevision

Zitierte Gesetzesbestimmungen

KI-generiert
Decreto-Lei n.º 154/91, de 23 de Abril
KI-generiert
577/92
Constitutional Court upholds tax law provision regarding tax evasion penalties as constitutional.
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.
297/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
332/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Volltext

ACÓRDÃO N.° 600/92

Processo n.º 238/92

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 recorrida A., S. 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 do 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, 17 de Dezembro de 1992

Luís Nunes de Almeida

Messias Bento

Fernando Alves Correia

Bravo Serra

Mário de Brito

José Manuel Cardoso da Costa