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53/93 KI-generiert

Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against the decree.

Geschäftsnummer 53/93
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Abgewiesen (Dismissed)
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Legislator-Zusammenfassung

KI-generiert

The Constitutional Court declared the norm in Article 9(1) of Decree-Law 154/91 constitutional and rejected the unconstitutionality challenge. The Ministry of Public Prosecution appealed a lower court decision regarding the tax regulation's validity. The court ruled that the provision did not violate constitutional principles and ordered the lower court to reform its judgment accordingly.

Legislator-Regeste

KI-generiert

Art. 24.º da CR; Art. 9.º do DL 154/91: The Constitutional Court held that the challenged tax provision does not infringe constitutional rights and remains valid.

Schlagwörter

KI-generiert
constitutional review tax legislation unconstitutionality challenge Decree-Law 154/91 public prosecution appeal Steuerrevision Sistierung des Steuerbezugs Steuerstreitverfahren

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 24.º da CR
Art. 9.º do DL 154/91
KI-generiert
304/92
Constitutional court upholds tax law article 9, rejecting public prosecution challenge to its validity.
263/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.
274/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
472/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
426/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.

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Volltext

Acórdão 166/93

ACÓRDÃO Nº 166/93

Processo nº 53/93

2ª Secção

Relator: Conselheiro Sousa e Brito

Acordam na 2ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tribu­tário de 1ª Instância de Lisboa, sendo recorrente o Ministério Público e recorrida A., Lda. –

- pelos fundamentos do acórdão nº 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 nº 1 do artigo 9º do Decreto-Lei nº 154/91, de 23 de Abril (por si ou conjugado com o nº 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, 10 de Fevereiro de 1993

José de Sousa e Brito

Luís Nunes de Almeida

Messias Bento

Mário de Brito

Bravo Serra

Fernando Alves Correia

José Manuel Cardoso da Costa