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325/93 KI-generiert

Constitutional court upheld tax law provision regarding administrative fines and revoked lower court decision.

Geschäftsnummer 325/93
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 norm, arguing it violated constitutional principles, but the court found no such defect. Consequently, the lower court's ruling was set aside and remanded for reform in accordance with the court's constitutional assessment.

Legislator-Regeste

KI-generiert

Art. 24.º da CRP; Art. 27.º da CRP: The Constitutional Court may declare a norm constitutional if it does not violate fundamental rights or principles, thereby validating the administrative fine provision despite the prosecution's challenge.

Schlagwörter

KI-generiert
constitutional review administrative fines public prosecution challenge norm constitutionality remand for reform Steuerjustizverfahren Nachsteuern Sistierung des Steuerbezugs

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 24.º da CRP
Art. 27.º da CRP
KI-generiert
217/92
Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.
373/92
Portuguese Constitutional Court upheld tax law constitutionality while ordering lower court reform based on prior precedent.
248/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
307/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court's invalid ruling.
239/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.

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Volltext

Acórdão 583/93

ACÓRDÃO N.º 583/93

Processo n.º 325/93

1.ª Secção

Relator: Conselheiro A. 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 recorrido A.

- 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, 27 de Outubro de 1993

António Vitorino

Alberto Tavares da Costa

Maria da Assunção Esteves

Vítor Nunes de Almeida

Antero Alves Monteiro Diniz

Armindo Ribeiro Mendes

José Manuel Cardoso da Costa