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TC_19950668 KI-generiert

Portuguese Constitutional Court dismisses Public Prosecutor's appeal against tax procedural law declaration of unconstitutionality.

Geschäftsnummer TC_19950668
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court of Portugal denied the Public Prosecutor's appeal regarding Article 300(1) of the Tax Procedure Code. The court upheld a prior declaration of unconstitutionality made in a previous ruling. Consequently, the appeal was rejected without further examination of the merits.

Legislator-Regeste

KI-generiert

Art. 240.º, n.º 1, da CRP; Art. 241.º, n.º 1, da CRP: The Constitutional Court's declaration of unconstitutionality with general binding force is final and cannot be challenged by the Public Prosecutor through a subsequent appeal.

Schlagwörter

KI-generiert
Constitutional Court declaration of unconstitutionality general binding force Public Prosecutor appeal Tax Procedure Code finality of ruling Portuguese Constitution Folgen der Verfassungswidrigkeit

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 240.º, n.º 1, da CRP
Art. 241.º, n.º 1, da CRP

Zitierte Rechtsprechung

KI-generiert
Acórdão nº 451/95
KI-generiert
428/92
Constitutional Court upholds tax law provision on tax evasion penalties while revoking lower court decision.
TC_19950535
Constitutional court declares tax procedure article unconstitutional and dismisses public prosecution appeal.
537/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court decision.
TC_19950534
Constitutional court declares tax procedural code article unconstitutional and dismisses public prosecution appeal.
168/95
Portuguese Constitutional Court declares tax code provision unconstitutional for violating creditor rights and proportionality principles.

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Volltext

Acórdão 668/95

ACÓRDÃO Nº 668/95

Procº nº 439/95

2ª Secção

Rel.: Consº Luís Nunes de Almeida

Acordam na 2ª Secção do Tribunal Constitucional:

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

Lisboa, 22 de Novembro de 1995

Luís Nunes de Almeida

Guilherme da Fonseca

Bravo Serra

Fernando Alves Correia

José de Sousa e Brito

Messias Bento

José Manuel Cardoso da Costa