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185/92 KI-generiert

Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.

Geschäftsnummer 185/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
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Legislator-Zusammenfassung

KI-generiert

The Constitutional Court refused to declare unconstitutional the specific tax provision while ordering the lower tribunal to revoke its previous decision. The Ministry of Public Prosecution challenged the constitutionality of Article 9 of Decree-Law 154/91, which the lower court had found invalid. The court determined that the challenged norm does not violate constitutional principles when applied in conjunction with its second paragraph.

Legislator-Regeste

KI-generiert

Art. 79-A da Lei n.º 28/82; The Constitutional Court may uphold a challenged statutory provision while simultaneously revoking a lower court's decision that declared it unconstitutional.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Lower Court Revocation Ministry of Public Prosecution Constitutional Admissibility Verfassungsänderung Revision der Steuerveranlagung Berichtigung des Vorsteuerabzugs

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 79-A da Lei n.º 28/82

Zitierte Rechtsprechung

KI-generiert
Acórdão n.º 331/92
KI-generiert
339/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
263/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.
577/92
Constitutional Court upholds tax law provision regarding tax evasion penalties as constitutional.
293/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
243/92
Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.

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Volltext

Acórdão 46/93

ACÓRDÃO N.º 46/93

Processo n.º 185/92

1.ª Secção

Relatora: Conselheira Assunção Esteves

Acordam no Tribunal Constitucional:

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, 14 de Janeiro de 1993

Maria da Assunção Esteves

Armindo Ribeiro Mendes

Vítor Nunes de Almeida

Antero Alves Monteiro Diniz

Alberto Tavares da Costa

António Vitorino

José Manuel Cardoso da Costa