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000110 AI generated

Customs court decisions on fiscal crimes are appealed to the Tribunal da Relação, not the Tax Contencious Section of the STA.

Case Number 000110
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Tribunal dos Conflitos ruled that decisions by customs courts in fiscal crime cases must be appealed to the Tribunal da Relação under transitional provisions. The Ministry of Public Prosecution challenged the jurisdiction of the Second Section of the Supreme Administrative Tribunal, arguing it should handle such appeals. The court held that transitional rules explicitly assigned this appellate competence to the Tribunal da Relação, excluding the administrative section.

Legislator headnote

Official

DELITO ADUANEIRO CONFLITO DE JURISDIÇÃO RECURSO DOS TRIBUNAIS ADUANEIROS COMPETENCIA DA 2 SECÇÃO DO SUPREMO TRIBUNAL ADMINISTRATIVO COMPETENCIA DOS TRIBUNAIS JUDICIAIS

Keywords

AI generated
customs court jurisdiction fiscal crime appeals transitional provisions Tribunal da Relação administrative vs judicial competence conflict appellate procedure

Cited Legislation

AI generated
Art. 13, n. 1, of the Decree-Law n. 173-A/78
Art. 117, n. 3 of the Constitution
Art. 18 of the Constitution
Art. 213, n. 3 of the Constitution
Art. 293, n. 3 of the Constitution
Art. 301, n. 1 of the Constitution
Art. 85 of the Decree-Law n. 19243/1931
Art. 693 of the Code of Administrative Procedure
Art. 31 of the Customs Code
Art. 36, n. 5 of the Customs Code
Art. 38 of the Customs Code
Art. 41 of the Customs Code
Art. 43 of the Customs Code
Art. 50 of the Customs Code
Art. 55 of the Customs Code

Cited Case Law

AI generated
AC Conflitos of 1978/01/12, IN AD n. 205, p. 128

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Full text

[AREA TEMATICA 1] DIR PROC ADUAN CONT - REC JURISDICIONAL.

[AREA TEMATICA 2] DIR JUDIC - ORG COMP TRIB.

[LEGISLACAO NACIONAL] CONST33 ART117 N3. CONST76 ART18 ART213 N3 ART293 N3 ART301 N1. DL 19243 DE 1931/01/16 NA REDACÇÃO DO DL 23185 DE 1935/10/30 ART85. CPC39 ART795 ART796. CADM40 ART693. CADU41 ART31 ART36 N5 ART38 ART41 ART43 ART50 ART55. RGA41 ART591 PAR3 ART691 PAR2. LOST56 ART18 ART24 N1. RSTA57 ART103. CCIV66 ART9 N2 ART11. CPC67 ART63 ART66 ART72 D ART116. DL 699/73 DE 1973/12/28 ART1 N2. DL 173-A/78 DE 1978/07/08 ART13 N1.

[JURISPRUDENCIA NACIONAL] AC CONFLITOS DE 1978/01/12 IN AD N205 PAG128.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 44

[ANO DA PUBLICACAO] 80

[APENDICE] DR

[DATA DE ENTRADA] 03/15/1980

[DATA DO APENDICE] 11/29/1984

[Nº CONVENCIONAL] JSTA00029568

[Nº DO DOCUMENTO] SAC19800619000110

[OBJECTO] NEGATIVO JURISDIÇÃO STA - RL.

[PRIVACIDADE] 01

[RECORRENTE] MINISTERIO PUBLICO

[RECORRIDO 1] 2 SECÇÃO DO STA - RL

[REFERENCIA A DOUTRINA] BORGES DE PINHO DA ACÇÃO PENAL FISCAL E SUA TRAMITAÇÃO PAG16. FIGUEIREDO DIAS IN RLJ ANO111 PAG83. MANUEL DE ANDRADE NOÇÕES ELEMENTARES DE PROCESSO CIVIL PAG45. ALBERTO DOS REIS COMENTARIO AO CODIGO DE PROCESSO CIVIL VI PAG113.

[URL] https://www.dgsi.pt/jcon.nsf/35fbbbf22e1bb1e680256f8e003ea931/0C8EEBF40563E78F8025713B003B5975?OpenDocument

SUMÁRIO

Das decisões das auditorias fiscais em processos por delitos fiscais aduaneiros, ao abrigo da competencia transitoria conferida pelo artigo 13, n. 1, do Decreto-Lei n. 173-A/78, cabe recurso para o tribunal da relação e não para a Secção do Contencioso Tributario do Supremo Tribunal Administrativo.