Legislator Rechtsprechung & Gesetzgebung
DE FR IT EN
In Legislator analysieren
323/93 KI-generiert

Constitutional court upheld tax law article 9(1) as constitutional and revoked lower court decision.

Geschäftsnummer 323/93
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court rejected the public prosecution's challenge to the constitutionality of Article 9(1) of Decree-Law 154/91. The court found the provision did not violate constitutional principles when applied alongside Article 9(2). Consequently, the lower court's declaration of unconstitutionality was revoked and the case remanded for reform.

Legislator-Regeste

KI-generiert

Art. 24.º da CRP; Art. 200.º da CRP: The Constitutional Court may declare a norm constitutional if it does not violate fundamental rights or principles when interpreted in conjunction with other provisions of the same law.

Schlagwörter

KI-generiert
constitutional review tax legislation proportionality principle public prosecution appeal remand for reform legal interpretation fundamental rights Steuerrevision

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 24.º da CRP
Art. 200.º da CRP
Art. 9.º do Decreto-Lei nº 154/91
KI-generiert
521/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
469/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
TC_19930168
Constitutional court upholds tax law article 9, rejecting public prosecution's unconstitutionality claim.
332/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.
292/92
Constitutional court upholds tax law provision while revoking lower court decision on its validity.

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 380/93

ACÓRDÃO Nº 380/93

Processo nº 323/93

2ª secção

Rel. Cons. Messias Bento

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., -

- 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, 8 de Junho de 1993

Messias Bento

Bravo Serra

Fernando Alves Correia

José de Sousa e Brito

Luís Nunes de Almeida

José Manuel Cardoso da Costa