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TC_19950515 KI-generiert

Constitutional court rejects unconstitutionality claim of Macau tax law and remands case for reformulation.

Geschäftsnummer TC_19950515
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court of Portugal rejected the unconstitutionality challenge against Article 1 of Macau's Decree-Law 5/93/M regarding tax matters. The Ministry of Public Prosecution, acting as the appellant, argued the norm violated constitutional principles, while the lower court had previously refused its application. The court decided not to declare the law unconstitutional but to revoke the lower court's decision and order a new ruling consistent with its constitutional analysis.

Legislator-Regeste

KI-generiert

Art. 241.º da CRP; Art. 242.º da CRP: The Constitutional Court may declare a norm unconstitutional only if it violates constitutional principles, and if so, must revoke the decision upholding it and order a new ruling in conformity with the constitutional decision.

Schlagwörter

KI-generiert
Constitutional Review Macau Administrative Law Unconstitutionality Claim Remand for Reformulation Ministry of Public Prosecution Revision eines Entscheids Verfassungsänderung Folgen der Verfassungswidrigkeit

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 241.º da CRP
Art. 242.º da CRP
KI-generiert
84/95
Court upholds a Macau decree against unconstitutionality, dismissing the public prosecution's challenge to the law.
TC_19950516
Constitutional court rejects unconstitutionality claim of Macau decree regarding public finance procedures.
TC_19950514
Constitutional court rejects unconstitutionality claim of Macau decree regarding public service appointments.
13/94
Constitutional Court declares Article 1 of Decree-Law 5/93/M unconstitutional and orders its revocation.
326/93
Constitutional court dismisses challenge to deportation law article 9 as not unconstitutional.

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Volltext

Acórdão 515/95

ACÓRDÃO Nº 515/95

Proc. nº 238/94

1ª Secção

Rel.: Cons. Maria Fernanda Palma

Acordam na 1ª Secção do Tribunal Constitucional:

No presente processo, vindo do Tribunal de Contas de Macau, em que é recorrente o Ministério Público, estando em causa apenas a questão da inconstitucionalidade do artigo único do Decreto-Lei nº 5/93/M, de 8 de Fevereiro (cuja aplicação foi recusada pelo tribunal a quo), pelas razões constantes dos Acórdãos nºs 454/95 a 463/95 deste Tribunal e Secção (ainda inéditos, tendo sido junta aos autos cópia do primeiro desses arestos), para que ora se remete, decide-se:

a) Não julgar inconstitucional a norma constante do artigo único do Decreto-Lei nº 5/93/M, de 8 de Fevereiro;

b) Conceder provimento ao recurso e, em consequência, revogar a decisão recorrida, determinando a sua reformulação em conformidade com o ora decidido sobre a questão de constitucionalidade.

Lisboa, 28 de Setembro de 1995

Maria Fernanda Palma

Maria da Assunção Esteves

Alberto Tavares da Costa

Vítor Nunes de Almeida

Armindo Ribeiro Mendes

Antero Alves Monteiro Dinis

Luís Nunes de Almeida