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305/92 KI-generiert

Constitutional Court upholds tax law article 9, revoking lower court's declaration of unconstitutionality.

Geschäftsnummer 305/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court rejected the Ministry of Public Prosecution's challenge to Article 9 of Decree-Law 154/91, ruling the norm constitutional. While the lower court had declared the provision unconstitutional, the Supreme Court reversed this decision based on its own analysis of the statutory text. Consequently, the lower court's judgment was revoked and remanded for reform in accordance with the Court's finding that the law does not violate constitutional principles.

Legislator-Regeste

KI-generiert

Art. 24.º da CRP; Art. 279.º do Código de Processo Constitucional: The Constitutional Court may declare a norm constitutional even if a lower court has previously found it unconstitutional, provided the Court's own examination confirms no violation of fundamental rights.

Schlagwörter

KI-generiert
Constitutional Review Tax Legislation Unconstitutionality Declaration Remand for Reform Ministry of Public Prosecution Steuerjustizverfahren steuerrechtliche Unternehmensliquidation Sistierung des Steuerbezugs

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 24.º da CRP
Art. 279.º do Código de Processo Constitucional
Art. 9.º do Decreto-Lei n.º 154/91
KI-generiert
271/92
Constitutional court upholds tax law provision while ordering lower court to reform judgment accordingly.
478/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
536/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
330/93
Constitutional court upheld tax law article 9 while allowing appeal against lower court decision.
244/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Volltext

Acórdão 90/93

ACÓRDÃO N.º 90/93

Processo n.º 305/92

Relator: Conselheiro António Vitorino

Acordam na 1.ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1.ª Instância de Lisboa, em que é recorrente o Ministério Público e recorrida 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