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000107 AI generated

Portuguese court ruled Customs Tribunals, not the Administrative Court, handle fiscal crime appeals.

Case Number 000107
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 declared the Customs Tribunal competent to hear appeals against customs audit decisions in fiscal crime proceedings. The Ministry of Public Prosecution argued for jurisdiction with the Administrative Court, while the Customs Tribunal claimed authority. The court resolved the jurisdictional conflict by affirming that Customs Tribunals possess exclusive competence over such fiscal criminal appeals.

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
fiscal crime jurisdiction customs tribunal competence jurisdictional conflict fiscal audit appeals administrative court exclusion

Cited Legislation

AI generated
Art. 32, n.º 7 of the Constitution
Art. 301, n.º 1 of the Constitution
Art. 63, n.º 2 of the Code of Civil Procedure
DL 699/73, Art. 1, n.º 2
DL 173-A/78, Art. 8

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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] CONST76 ART32 N7 ART301 N1. CADU41 ART36 N5 ART37 PAR4 ART38 ART55. LOSTA56 ART24 N1. CPC67 ART63 N2. DL 699/73 DE 1973/12/28 ART1 N2. LOTJ77 ART18 ART92 N2. DL 173-A/78 DE 1978/07/08 ART8 ART13 N1.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 61

[ANO DA PUBLICACAO] 80

[APENDICE] DR

[DATA DE ENTRADA] 02/25/1980

[DATA DO APENDICE] 11/29/1984

[Nº CONVENCIONAL] JSTA00029571

[Nº DO DOCUMENTO] SAC19800626000107

[OBJECTO] NEGATIVO JURISDIÇÃO STA - RL.

[PRIVACIDADE] 01

[RECORRENTE] MINISTERIO PUBLICO

[RECORRIDO 1] 2 SECÇÃO DO STA - RL

[REFERENCIA A DOUTRINA] ALBERTO DOS REIS COMENTARIO AO CODIGO DE PROCESSO CIVIL VI PAG115.

[URL] https://www.dgsi.pt/jcon.nsf/35fbbbf22e1bb1e680256f8e003ea931/2C530D23EEEC865C8025713B003B5978?OpenDocument

SUMÁRIO

O tribunal competente para, em via de recurso, conhecer das decisões das auditorias fiscais aduaneiras em processos de delitos fiscais, e a Relação, e não a Secção do Contencioso Tributario do Supremo Tribunal Administrativo.*