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184/92 KI-generiert

Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court to reform judgment.

Geschäftsnummer 184/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
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Legislator-Zusammenfassung

KI-generiert

The Tribunal Constitucional upheld the constitutionality of specific tax provisions while revoking the lower court's decision. The Ministry of Public Prosecution challenged the constitutionality of Article 9 of Decree-Law 154/91, arguing it violated constitutional principles. The court rejected the unconstitutionality claim but mandated the lower tribunal to reform its ruling to align with the established legal interpretation.

Legislator-Regeste

KI-generiert

Art. 24.º da CRP; Art. 27.º da CRP: The Constitutional Court may declare a norm unconstitutional, but if the challenge fails, the lower court must reform its decision to comply with the court's ruling on constitutionality.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Judicial Reform Order Ministry of Public Prosecution Constitutional Court Decision steuerrechtliche Unternehmensliquidation Berichtigung des Vorsteuerabzugs Sistierung des Steuerbezugs

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 24.º da CRP
Art. 27.º da CRP
KI-generiert
241/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
330/93
Constitutional court upheld tax law article 9 while allowing appeal against lower court decision.
52/93
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality challenge.
229/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
478/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Volltext

Acórdão 3/93

ACÓRDÃO N.º 3/93

Processo n.º 184/92

1.ª Secção

Relator: Conselheiro Vítor Nunes de Almeida

Acordam na l.ª Secção do Tribunal Constitucional:

Nestes auto de recurso, vindos do Tribunal Tributário de l.ª Instância de Lisboa, em que são recorrente o Ministério Público e recorrida a A., Lda., 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), 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, 14 de Janeiro de 1993

Vítor Nunes de Almeida

Antero Alves Monteiro Diniz

Alberto Tavares da Costa

Armindo Ribeiro Mendes

Maria da Assunção Esteves

António Vitorino

José Manuel Cardoso da Costa