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TC_19970620 KI-generiert

Portuguese Constitutional Court upheld tax law constitutionality while remanding case for reform.

Geschäftsnummer TC_19970620
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Teilweise gutgeheissen (Partially Allowed)
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Legislator-Zusammenfassung

KI-generiert

The Constitutional Court declared the challenged tax provision constitutional but ordered the lower tribunal to reform its judgment. The Ministry of Public Prosecution sought to invalidate Article 1(1) of Decree-Law 235/88, which regulated tax collection procedures. Although the norm was found not to violate the Constitution, the court granted the appeal to ensure the lower court's decision aligns with this constitutional finding.

Legislator-Regeste

KI-generiert

Art. 28.º da CRP; Art. 222.º da CRP: The Constitutional Court may declare a norm constitutional while remanding the case for the lower court to reform its judgment in accordance with the constitutional ruling.

Schlagwörter

KI-generiert
Constitutional Review Tax Law Validity Remand for Reform Ministry of Public Prosecution Decree-Law 235/88 Nachsteuern Steuerrecht steuerrechtliche Fristwahrung

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 28.º da CRP
Art. 222.º da CRP
KI-generiert
143/96
Portuguese Constitutional Court upholds tax law article 13, dismissing unconstitutionality claim against the statute.
06596/02
Tax authority appeal dismissed; prior hearing right violated under CPA Art. 100 invalidates tax liquidations despite indirect method acceptance.
571/93
Constitutional Court declares deportation law articles unconstitutional due to violation of fundamental rights.
481/92
Constitutional court upholds tax law article 9, rejecting unconstitutionality claim against specific tax provisions.
519/92
Constitutional court upholds tax law provision on tax evasion penalties while revoking lower court decision.

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Volltext

Acórdão 620/97

ACÓRDÃO Nº 620/97

Procº nº 841/96

Rel. Cons. Alves Correia

Acordam na 2ª Secção do Tribunal Constitucional:

Nos presentes autos vindos do Tribunal Tributário de 1ª Instância de Braga, em que figuram como recorrente o Ministério Público e como recorrida A., pelos fundamentos do Acórdão deste Tribunal nº 605/97 (de que foi junta fotocópia aos autos), decide‑se:

a) não julgar inconstitucional a norma constante do nº 1 do artigo 1º do Decreto‑Lei nº 235/88, de 5 de Julho;

b) conceder provimento ao recurso, devendo a decisão recorrida ser reformada em conformidade com o ora decidido sobre a questão de inconstitucionalidade

Lisboa, 15 de Outubro de 1997

Fernando Alves Correia

Messias Bento

Bravo Serra

Guilherme da Fonseca

José de Sousa e Brito

Luís Nunes de Almeida

José Manuel Cardoso da Costa (votando a decisão com declaração idêntica à junta ao Acórdão nº 605/97)