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000223 AI generated

Tribunal de Conflitos lacks jurisdiction over disputes between two courts of the same species in tax litigation.

Case Number 000223
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Tribunal of Conflicts declared itself incompetent to hear a jurisdictional conflict between the Tax Court of Second Instance and the Second Section of the Supreme Administrative Court. Both parties argued that the dispute concerned general tax litigation, yet the court determined they were courts of the same species. Consequently, the court ruled that it cannot adjudicate conflicts between tribunals of identical rank and function.

Legislator headnote

Official

COMPETÊNCIA DO TRIBUNAL DE CONFLITOS CONTENCIOSO TRIBUTÁRIO CONFLITO DE COMPETÊNCIA

Keywords

AI generated
Tribunal of Conflicts competence conflict same species courts tax litigation jurisdictional dispute

Cited Legislation

AI generated
CPC Art. 72
CPC Art. 115 n.º 3
ETAF Art. 30
D.L.P.T.A. Art. 97

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Full text

[AREA TEMATICA 1] DIR ADM CONT. [LEGISLACAO NACIONAL] D 19243 DE 1931/01/16. CPC67 ART72 ART115 N3. ETAF84 ART30 D. LPTA85 ART97. [1ª PAG. DE PUBLICACAO DO ACORDAO] 51 [ANO DA PUBLICACAO] 91 [APENDICE] DR [DATA DE ENTRADA] 10/12/1990 [DATA DO APENDICE] 10/30/1993 [Nº CONVENCIONAL] JSTA00033814 [Nº DO DOCUMENTO] SAC19910711000223 [OBJECTO] NEGATIVO JURISDIÇÃO SUBSECÇÃO TRIBUTÁRIA - TT2INST. [PRIVACIDADE] 01 [RECORRENTE] MINISTERIO PUBLICO [RECORRIDO 1] 2 SECÇÃO DO STA - TT2INST [URL] https://www.dgsi.pt/jcon.nsf/35fbbbf22e1bb1e680256f8e003ea931/5B11CB938F442D858025713B003B59DC?OpenDocument

SUMÁRIO

O Tribunal de Conflitos não tem competência para conhecer dum conflito de competência entre o Tribunal Tributário de 2 Instância e a 2 Secção (contencioso tributário) do Supremo Tribunal Administrativo (decidindo ambos em matéria de contencioso tributário geral) que são tribunais da mesma espécie.