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466/92 KI-generiert

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

Geschäftsnummer 466/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
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Legislator-Zusammenfassung

KI-generiert

The Constitutional Court upheld the constitutionality of Article 9 of Decree-Law 154/91 while revoking the lower court's decision. The Ministry of Public Prosecution challenged the law's validity, arguing it violated constitutional principles regarding tax collection. The court determined the statutory provisions were valid and ordered the lower tribunal to reform its judgment accordingly.

Legislator-Regeste

KI-generiert

Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court declared the challenged tax norm constitutional and rejected the unconstitutionality claim, mandating the lower court to reform its ruling.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Decree-Law 154/91 Unconstitutionality Claim Lower Court Reform Sistierung des Steuerbezugs Steuerjustizbehörde Aussetzung der Zollsätze

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
KI-generiert
454/92
Constitutional court upheld tax law article 9.1 and revoked lower court decision on constitutionality.
59/93
Constitutional Court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.
286/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
436/92
Portuguese Constitutional Court upheld tax deposit law constitutionality while revoking lower court decision.
426/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.

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Volltext

Acórdão 98/93

ACÓRDÃO N.º 98/93

Processo n.º 466/92

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 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