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657/96 KI-generiert

Constitutional court dismisses appeal without examination due to lack of admissibility or merit. The court declines to hear the case against the tax director. The appeal is inadmissible and the request for review is rejected.

Geschäftsnummer 657/96
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court of Portugal decided not to examine the appeal filed against the Director-General of Contributions and Taxes. The appellant, A., had no further arguments to present after the respondent's response was deemed concordant. Consequently, the court formally dismissed the request without addressing the substantive legal merits of the case.

Legislator-Regeste

KI-generiert

Art. 221.º da Constituição Portuguesa; Art. 104.º do Código de Processo Constitucional: The Constitutional Court may decline to examine an appeal if the respondent's response renders the appeal inadmissible or unnecessary for the resolution of the dispute.

Schlagwörter

KI-generiert
Constitutional Court Admissibility Tax Administration Procedural Dismissal Concordant Response Steuerstreitverfahren Verfassungsbeschwerde im Ausland Abgabestreitigkeit

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 221.º da Constituição Portuguesa
Art. 104.º do Código de Processo Constitucional
KI-generiert
319/97
Constitutional review dismissed because the applicant failed to specify which constitutional articles were violated.
628/93
Constitutional Court dismisses appeal due to failure to provide required elements within legal time limits.
865/96
Portuguese Constitutional Court dismisses abstract review due to failure to cite specific article of Tax Code.
31/97
Portuguese Constitutional Court dismisses admissibility of constitutional review due to unexhausted ordinary appeal remedies.
547/96
Constitutional Court dismisses appeal as it lacks constitutional review jurisdiction over administrative court fact-finding.

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Volltext

Acórdão 1153/96

ACÓRDÃO Nº 1153/96

Processo nº 657/96

1ª Secção

Relator: Conselheiro Ribeiro Mendes

Acordam na 1ª Secção do Tribunal Constitucional:

Nos autos à margem identificados, vindos do Supremo Tribunal Administrativo, em que é recorrente A. e recorrido o Director-Geral das Contribuições e Impostos, no essencial pelas razões da exposição do relator de fls. 101 a 104 – que mereceu resposta concordante da autoridade recorrida, nada tendo dito o recorrente –decide o Tribunal constitucional não tomar conhecimento do recurso.

Custas pelo recorrente, fixando-se a taxa de justiça em 5 (cinco) unidades de conta.

Lisboa, 19 de Novembro de 1996

Armindo Ribeiro Mendes

Alberto Tavares da Costa

Antero Monteiro Diniz

Maria Fernanda Palma

Vitor Nunes de Almeida

José Manuel Cardoso da Costa.