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548/92 KI-generiert

Portuguese Constitutional Court upheld a tax law provision regarding administrative fines and rejected the challenge. The court found the norm constitutional and revoked the lower court's decision. The ruling clarifies the constitutionality of specific administrative penalty clauses. The court affirmed the validity of the statutory provision against the constitutional complaint. The decision confirms the law's compliance with constitutional principles. The judgment maintains the administrative fine provision as valid and binding. The court rejected the unconstitutionality claim based on the text and purpose of the law.

Geschäftsnummer 548/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court rejected the unconstitutionality challenge against Article 9(1) of Decree-Law 154/91 regarding administrative fines. The Ministry of Public Prosecution argued the norm was valid, while the applicants claimed it violated constitutional principles. The court decided the provision was constitutional and revoked the lower court's decision to declare it invalid.

Legislator-Regeste

KI-generiert

Article 28 of the Constitution; Article 79-A of Law No. 28/82: The Constitutional Court declared the administrative fine provision in Decree-Law 154/91 constitutional and rejected the challenge to its validity.

Schlagwörter

KI-generiert
Constitutional challenge Administrative fines Decree-Law 154/91 Unconstitutionality review Public prosecution Constitutional Court Portuguese law Steuerabzug

Zitierte Gesetzesbestimmungen

KI-generiert
Article 28 of the Constitution
Article 79-A of Law No. 28/82

Zitierte Rechtsprechung

KI-generiert
Acórdão n.º 331/92
KI-generiert
TC_19930406
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
288/92
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against tax authority.
375/92
Constitutional Court upholds tax law provision on joint liability while revoking lower court decision.
213/92
Constitutional court upheld tax law provision while revoking lower court's invalidity declaration.
262/92
Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court to reform its ruling.

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Volltext

Acórdão 66/93

ACÓRDÃO N.º 66/93

Processo n.º 548/92

1.ª Secção

Relatora: Conselheira Assunção Esteves

Acordam no Tribunal Constitucional:

Nos presentes autos de recurso, vindos do Tribunal Tributário de 1.ª Instância de Lisboa, em que figuram, como recorrente o Ministério Público e recorridos, A. e B., tendo em atenção os fundamentos e o conteúdo decisório do Acórdão n.º 331/92, do Tribunal Constitucional, publicado no Diário da República, II Série, de 14 de Novembro de 1992, tirado pelo Plenário do Tribunal, em conformidade com o disposto no artigo 79.º-A, da Lei n.º 28/82, de 15 de Novembro, aditado pela Lei n.º 85/89, de 7 de Setembro 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);

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