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463/92 KI-generiert

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

Geschäftsnummer 463/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court refused to declare unconstitutional the specific tax provision while ordering the lower court to revoke its decision. The Ministry of Public Prosecution challenged the constitutionality of Article 9 of a 1991 tax decree, arguing it violated legal principles. The court determined the norm was constitutional but required the lower tribunal to reform its judgment accordingly.

Legislator-Regeste

KI-generiert

Article 28 of the Constitution; Article 79-A of Law No. 28/82: The Constitutional Court may declare a norm unconstitutional or uphold its validity, and if it upholds the norm, it must revoke the lower court's decision declaring it invalid.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Lower Court Revocation Ministry of Public Prosecution Constitutional Norm Upheld Steuerreform Vollstreckung der Steuerveranlagung Berichtigung des Vorsteuerabzugs

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
472/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
293/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
185/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
339/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
475/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation ruling.

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Volltext

Acórdão 79/93

ACÓRDÃO N.º 79/93

Processo n.º 463/92

1.ª Secção

Relator: Conselheiro Monteiro Diniz

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

Antero Alves Monteiro Diniz

Maria da Assunção Esteves

Alberto Tavares da Costa

Armindo Ribeiro Mendes

António Vitorino

Vítor Nunes de Almeida

José Manuel Cardoso da Costa