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461/97 KI-generiert

Constitutional court rejects challenge to Article 13 of Decree-Law 103/80 regarding administrative fines.

Geschäftsnummer 461/97
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Abgewiesen (Dismissed)
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Legislator-Zusammenfassung

KI-generiert

The Constitutional Court denied the appeal challenging the constitutionality of Article 13 of Decree-Law 103/80. The appellant argued the provision violated rights, while the Public Treasury defended its legal basis. The court upheld the norm based on prior precedent established in Acórdão 328/94.

Legislator-Regeste

KI-generiert

Art. 24º da CR; Art. 27º da CR: The Constitutional Court may declare a norm unconstitutional only if it violates fundamental rights or principles, and prior binding decisions of this Tribunal prevail over subsequent challenges to the same norm.

Schlagwörter

KI-generiert
constitutional appeal administrative fine precedent binding public treasury fundamental rights Steuerrecht Vollstreckung der Steuerveranlagung Abgabestreitigkeit

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 24º da CR
Art. 27º da CR

Zitierte Rechtsprechung

KI-generiert
Acórdão n.º 328/94
KI-generiert
177/10
Constitutional Court dismisses appeal for failure to precisely identify the unconstitutional legal interpretation sought.
372/10
Constitutional Court dismisses appeal for lack of prior proper constitutional challenge to the norm applied.
845/05
Portuguese Constitutional Court dismisses admissibility because the lower court did not apply the challenged tax law article.
878/93
Portuguese Constitutional Court dismisses challenge to tax law regarding administrative functions in transitional fiscal proceedings.
457/92
Portuguese Constitutional Court upheld tax law constitutionality while revoking lower court decision.

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Volltext

Acórdão 203/98

ACÓRDÃO Nº 203/98

Processo nº 461/97

2ª Secção

Relator: Conselheiro Alves Correia

Acordam na 2ª Secção do tribunal Constitucional:

Nos presentes autos, vindos do Supremo Tribunal Administrativo, em que figuram como recorrente A. e como recorrida a Fazenda Pública, tendo como objecto a questão da constitucionalidade da norma do artigo 13º do Decreto-Lei nº 103/80, de 9 de Maio, pelos fundamentos do Acórdão deste Tribunal n.° 328/94, publicado no Diário da República II Série, de 9 de Novembro de 1994, decide-se negar provimento ao recurso.

Lisboa, 4 de Março de 1998

Fernando Alves Correia

José de Sousa e Brito

Messias Bento

Bravo Serra

José Manuel Cardoso da Costa