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161/95 KI-generiert

Constitutional court confirms tax authority decision, upholding prior ruling declaring specific administrative regulation unconstitutional.

Geschäftsnummer 161/95
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Abgewiesen (Dismissed)
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Legislator-Zusammenfassung

KI-generiert

The Constitutional Court confirmed the lower court's decision, denying the Public Prosecutor's appeal against the tax authority. The Public Prosecutor challenged a prior ruling that declared a specific administrative regulation unconstitutional for violating constitutional rights. The court upheld the previous judgment, maintaining that the regulation remains invalid despite the appeal.

Legislator-Regeste

KI-generiert

Art. 122.º, n.º 3 da CR (1982); When a norm is declared unconstitutional with general binding force, a subsequent appeal against the decision confirming that invalidity is dismissed.

Schlagwörter

KI-generiert
constitutional invalidity general binding force tax regulation public prosecutor appeal confirmation of ruling Steuerstreitverfahren Steuerjustizbehörde Anfechtung von Verwaltungsverfügungen

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 122.º, n.º 3 da CR (1982)

Zitierte Rechtsprechung

KI-generiert
Acórdão nº 530/94
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292/92
Constitutional court upholds tax law provision while revoking lower court decision on its validity.
1162/2023
Portuguese Constitutional Court dismisses appeal claiming divergent rulings on gas sector tax norms for different years.

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Volltext

Acórdão 331/95

ACÓRDÃO Nº 331/95

Processo nº 161/95

1ª Secção

Relator: Conselheiro Vítor Nunes de Almeida

Acordam na 1ª Secção do Tribunal Constitucional:

Neste autos de recurso, vindos do Tribunal Tributário de 2ª Instância de Lisboa, em que é recorrente o Ministério Público e recorrida a firma "A., Lda", em aplicação do decidido por este Tribunal no Acórdão nº 530/94, publicado no Diário da República, Iª Série A, de 8 de Novembro de 1994 e em que se declarou a inconstitucionalidade, com força obrigatória geral, da norma do nº 2 da Portaria nº 283/87, de 7 de Abril, por violação do artigo 122º, nº 3, da Constituição da República (versão de 1982), decide-se confirmar a decisão recorrida, negando provimento ao recurso.

Lisboa, 22 de Junho de 1995

Vítor Nunes de Almeida

Armindo Ribeiro Mendes

Antero Monteiro Diniz

Maria Fernanda Palma

Alberto Tavares da Costa

Luís Nunes de Almeida