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453/92 KI-generiert

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

Geschäftsnummer 453/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Tribunal Constitucional upheld the constitutionality of specific tax provisions while ordering the lower court to revoke its previous ruling. The Ministry of Public Prosecution challenged the law, arguing it violated constitutional principles, but the court found no such defect. Consequently, the lower court's decision was set aside to align with the court's finding that the norm is valid.

Legislator-Regeste

KI-generiert

Art. 24.º da CRP; Art. 201.º da CRP: The Constitutional Court may declare a norm constitutional and revoke a lower court decision that found it unconstitutional, thereby maintaining the validity of the challenged legislation.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Lower Court Revocation Ministry of Public Prosecution Constitutional Court Decision Berichtigung des Vorsteuerabzugs Steuerrevision steuerrechtliche Sanierung der Unternehmung

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 24.º da CRP
Art. 201.º da CRP
KI-generiert
379/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
325/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
621/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
304/92
Constitutional court upholds tax law article 9, rejecting public prosecution challenge to its validity.
339/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

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Volltext

Acórdão 15/93

ACÓRDÃO N.º 15/93

Processo n.º 453/92

1.ª Secção

Relator: Conselheiro Vítor Nunes de Almeida

Acordam na l.ª Secção do Tribunal Constitucional:

Neste autos de recurso, vindos do Tribunal Tributário de l.ª Instância de Lisboa, em que é recorrente o Ministério Público e recorrida a 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 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