Legislator Rechtsprechung & Gesetzgebung
DE FR IT EN
In Legislator analysieren
244/92 KI-generiert

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

Geschäftsnummer 244/92
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 Article 9 of Decree-Law 154/91 while ordering the lower court to reform its judgment. The Ministry of Public Prosecution challenged the law's constitutionality, arguing it violated fundamental rights, but the court found no such violation. Consequently, the court declared the lower court's decision on unconstitutionality invalid and mandated a retrial consistent with the upheld legal norm.

Legislator-Regeste

KI-generiert

Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court may declare a norm constitutional even if a lower court has found it unconstitutional, thereby validating the statute and requiring the lower court to reform its decision.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Lower Court Error Judicial Reform Order Constitutional Norm Upheld Berichtigung des Vorsteuerabzugs Steuerrevision Steuerreform

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
KI-generiert
59/93
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.
TC_19930069
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
303/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
618/92
Portuguese Constitutional Court upholds tax law article 9 against challenge by deposit bank.
243/92
Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.

Fragen Sie sich, wie dieser Entscheid auf Ihren Fall anwendbar ist?

Prüfen Sie diesen Entscheid zusammen mit Bundesrecht, kantonalen Erlassen, Kommentaren und Folgeentscheiden in Legislator AI.

Fall in Legislator öffnen →

Volltext

Acórdão 85/93

ACÓRDÃO N.º 85/93

Processo n.º 244/92

Relator: Conselheiro António Vitorino

Acordam na 1ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário da 1.ª Instância de Lisboa, em que é 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);

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

António Vitorino

Maria da Assunção Esteves

Armindo Ribeiro Mendes

Vítor Nunes de Almeida

Antero Alves Monteiro Diniz

Alberto Tavares da Costa

José Manuel Cardoso da Costa