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TC_19950535 KI-generiert

Constitutional court declares tax procedure article unconstitutional and dismisses public prosecution appeal.

Geschäftsnummer TC_19950535
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court declared Article 300(1) of the Tax Procedure Code unconstitutional with general binding force. The Public Prosecution Service appealed a lower court decision, arguing for the application of the contested norm. The court rejected the appeal by confirming the prior ruling and enforcing the unconstitutionality declaration.

Legislator-Regeste

KI-generiert

Art. 28º da CRP; Art. 222º do CPC: When a norm is declared unconstitutional, the appeal against the decision applying it is dismissed, and the prior decision stands.

Schlagwörter

KI-generiert
unconstitutional declaration tax procedure code public prosecution appeal general binding force constitutional review procedural law dismissal of appeal Steuerjustizbehörde

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28º da CRP
Art. 222º do CPC

Zitierte Rechtsprechung

KI-generiert
Acórdão n.º 451/95
KI-generiert
TC_19950668
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Portuguese Constitutional Court declares tax law article unconstitutional and dismisses appeal due to non-existent tax fact.
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Volltext

Acórdão 535/95

ACÓRDÃO Nº 535/95

Proc. nº 208/95

1ª Secção

Cons. Rel: Assunção Esteves

Acordam no Tribunal Constitucional:

Nos presentes autos, vindos do Tribunal Judicial da Comarca de Vila Viçosa, sendo recorrente o Ministério Público e recorrida A., decide-se:

a) - Aplicar a declaração de inconstitucionalidade, com força obrigatória geral, da norma do artigo 300º, nº 1, do Código de Processo Tributário, que se contém no Acórdão do Tribunal Constitucional nº 451/95 [D.R., I Série-A, de 3-8-1995];

b) - Em consequência, negar provimento ao recurso e confirmar a decisão recorrida.

Lisboa, 17 de Outubro de 1995

Maria da Assunção Esteves

Maria Fernanda Palma

Alberto Tavares da Costa

Vítor Nunes de Almeida

Antero Alves Monteiro Dinis

Armindo Ribeiro Mendes

José Manuel Cardoso da Costa