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000091 AI generated

Portuguese Customs Court ruled the Supreme Administrative Court has jurisdiction over fiscal offense qualification appeals.

Case Number 000091
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 Supreme Administrative Court competent to hear the appeal regarding the qualification of a customs offense. The Public Prosecutor challenged a Customs Authority decision that classified a specific fiscal violation as a transgression rather than a crime. The court determined that the power to qualify such infractions falls within the jurisdiction of the Supreme Administrative Court's second section.

Legislator headnote

Official

DELITO ADUANEIRO QUALIFICAÇÃO DE INFRACÇÃO RECURSO DOS TRIBUNAIS ADUANEIROS COMPETENCIA DA 2 SECÇÃO DO SUPREMO TRIBUNAL ADMINISTRATIVO TRANSGRESSÃO ADUANEIRA

Keywords

AI generated
customs offense qualification jurisdictional conflict fiscal transgression criminal classification Supreme Administrative Court Portuguese customs law procedural competence

Cited Legislation

AI generated
Art. 41 of Law 41/81
Art. 50 of Law 41/81
Art. 56 of Law 41/81
Art. 182 of Law 41/81
Par. 4 of Law 41/81
DL 46311/65/04/27
DL 762/76/10/22
DL 173-A/78/07/08

Cited Case Law

AI generated
AC Conflitos Proc.88 de 1980/01/17

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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] CADU41 ART41 ART50 ART51 ART56 ART182 PAR4. DL 46311 DE 1965/04/27. DL 762/76 DE 1976/10/22 ART12 N1. DL 173-A/78 DE 1978/07/08 ART13.

[JURISPRUDENCIA NACIONAL] AC CONFLITOS PROC88 DE 1980/01/17.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 40

[ANO DA PUBLICACAO] 80

[APENDICE] DR

[DATA DE ENTRADA] 07/23/1979

[DATA DO APENDICE] 11/29/1984

[Nº CONVENCIONAL] JSTA00029566

[Nº DO DOCUMENTO] SAC19800619000091

[OBJECTO] NEGATIVO JURISDIÇÃO STA - RE.

[PRIVACIDADE] 01

[RECORRENTE] MINISTERIO PUBLICO

[RECORRIDO 1] STA - RE

[URL] https://www.dgsi.pt/jcon.nsf/35fbbbf22e1bb1e680256f8e003ea931/568ABBBACDD239FD8025713B003B5973?OpenDocument

SUMÁRIO

Compete ao Supremo Tribunal Administrativo, 2 Secção, o conhecimento de recurso que vise a qualificação, como transgressão ou como delito, de infracção fiscal que o despacho recorrido, proferido em

8 de Junho de 1978 por autoridade aduaneira, tenha considerado transgressão.