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297/95 KI-generiert

Constitutional court dismisses appeal against general binding declaration of unconstitutionality of tax procedure article.

Geschäftsnummer 297/95
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court denied the Public Prosecutor's appeal against a prior declaration of unconstitutionality. The court upheld the ruling that Article 300(1) of the Tax Procedure Code was invalid with general binding force. Consequently, the appeal was rejected to maintain the established unconstitutionality.

Legislator-Regeste

KI-generiert

Art. 220.º da CR; Art. 282.º do CPC: A declaração de inconstitucionalidade com força obrigatória geral não pode ser recorrida ao Tribunal Constitucional.

Schlagwörter

KI-generiert
general binding force unconstitutionality declaration tax procedure code public prosecutor appeal constitutional review Rechtsbeständigkeit der Steuerveranlagung fehlende Legitimation der Staatsanwaltschaft Folgen der Verfassungswidrigkeit

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 220.º da CR
Art. 282.º do CPC
KI-generiert
TC_19950535
Constitutional court declares tax procedure article unconstitutional and dismisses public prosecution appeal.
135/93
Constitutional Court dismisses appeal against mandatory invalidation of law due to lack of new facts.
519/92
Constitutional court upholds tax law provision on tax evasion penalties while revoking lower court decision.
525/92
Portuguese Constitutional Court upheld tax contribution law constitutionality while revoking lower court decision.
TC_19930154
Constitutional court upholds tax law provision regarding administrative fines and rejects challenge. The court finds the norm constitutional and revokes the lower court's decision. The decision affirms the validity of the specific administrative penalty clause. The court rejects the unconstitutionality claim based on the established legal framework.

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Volltext

Acórdão 562/95

ACÓRDÃO Nº 562/95

Processo nº 297/95

2ª Secção

Relator: Conselheiro Luís Nunes de Almeida

Acordam na 2ª Secção do Tribunal Constitucional:

Nos presentes autos, em que é recorrente o Ministério Público e recorrida A., tendo era vista a declaração de inconstitucionalidade, com força obrigatória geral, da norma constante do artigo 300º, nº 1, do Código de Processo Tributário, proferida no Acórdão nº 451/95 (Diário da República, I Série - A, de 3 de Agosto de 1995), decide-se negar provimento ao recurso.

Lisboa, 17 de Outubro de 1995

Luís Nunes de Almeida

Guilherme da Fonseca

Bravo Serra

Fernando Alves Correia

Messias Bento

José de Sousa e Brito

José Manuel Cardoso da Costa