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542/92 KI-generiert

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

Geschäftsnummer 542/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court upheld the constitutionality of Article 9 of Decree-Law 154/91 regarding tax collection procedures. The Ministry of Public Prosecution challenged the lower court's ruling, arguing the norm violated constitutional principles, while the taxpayer company contested the tax assessment. The court rejected the unconstitutionality claim but ordered the lower tribunal to reform its decision in accordance with the upheld legal framework.

Legislator-Regeste

KI-generiert

Art. 28.º da CRP; Art. 9.º do Decreto-Lei n.º 154/91: The Constitutional Court established that specific tax collection norms do not violate constitutional principles when applied within their statutory limits, requiring lower courts to reform decisions based on such upheld provisions.

Schlagwörter

KI-generiert
Constitutional Review Tax Collection Norms Decree-Law Validity Lower Court Reform Public Prosecution Appeal Pro-rata-Satz des Vorsteuerabzugs Berichtigung des Vorsteuerabzugs Steuerrevision

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28.º da CRP
Art. 9.º do Decreto-Lei n.º 154/91
KI-generiert
520/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
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Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
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Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific penalty provisions.
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Constitutional Court upholds tax law provision on VAT exemption for exports while revoking lower court decision.

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Volltext

Acórdão 101/93

ACÓRDÃO N.º 101/93

Processo n.º 542/92

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