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000120 AI generated

Portuguese court ruled Customs Auditors have jurisdiction over customs crime appeals, not the Administrative Court.

Case Number 000120
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 Relations competent to hear appeals regarding customs audit decisions in fiscal crimes. The Public Prosecutor challenged this, arguing the Administrative Court should handle such matters. The court resolved the jurisdictional conflict by affirming that fiscal crime appeals fall under the Customs Relations' authority.

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 criminal jurisdiction fiscal audit appeals judicial conflict resolution customs relations competence administrative court exclusion

Cited Legislation

AI generated
Art. 213, n.º 3 of the Constitution
Art. 301 of the Constitution
Art. 23, n.º 4 of the Penal Code
Art. 41 of the Customs Code
Art. 43 of the Customs Code
Art. 56 of the Customs Code
Art. 57, n.º 2 of the Customs Code
Art. 14 of the Law of Judicial Organization
Art. 3 of Law 173-A/78
Art. 8 of Law 173-A/78

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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 ART213 N3 ART301. CP886 ART23 N4. CADU41 ART41 ART43 ART56 ART57 N2. LOTJ77 ART14. DL 173-A/78 DE 1978/07/08 ART3 ART8.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 130

[ANO DA PUBLICACAO] 80

[APENDICE] DR

[DATA DE ENTRADA] 05/22/1980

[DATA DO APENDICE] 11/29/1984

[Nº CONVENCIONAL] JSTA00029584

[Nº DO DOCUMENTO] SAC19801113000120

[OBJECTO] NEGATIVO JURISDIÇÃO STA - RL.

[PRIVACIDADE] 01

[RECORRENTE] MINISTERIO PUBLICO

[RECORRIDO 1] 2 SECÇÃO DO STA - RL

[URL] https://www.dgsi.pt/jcon.nsf/35fbbbf22e1bb1e680256f8e003ea931/47CF471B454733D88025713B003B5984?OpenDocument

SUMÁRIO

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