Legislator Case Law & Legislation
000132 AI generated

Portuguese court declares customs fiscal crimes exclusively within administrative jurisdiction, dismissing judicial competence.

Case Number 000132
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Tribunal dos Conflitos ruled that the Supreme Administrative Court lacks jurisdiction over all customs fiscal offenses following the enactment of Decree-Law 173-A/78. The Public Prosecutor sought judicial intervention, but the court determined that such crimes fall solely within the exclusive domain of administrative tribunals. Consequently, the request for judicial competence was rejected to maintain the statutory separation of powers regarding fiscal matters.

Legislator headnote

Official

DELITO ADUANEIRO CONFLITO DE JURISDIÇÃO COMPETENCIA DOS TRIBUNAIS JUDICIAIS

Keywords

AI generated
customs fiscal crimes administrative jurisdiction judicial incompetence Decree-Law 173-A conflict of jurisdiction

Cited Legislation

AI generated
Decree-Law 173-A/78 of July 8, 1978
Portuguese Constitution of 1976
Civil Procedure Code 1967
Customs Code 1940
Customs Code 1941

Cited Case Law

AI generated
Supreme Tribunal of Conflicts Decision of January 17, 1980

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Full text

[AREA TEMATICA 1] DIR PROC ADUAN CONT - PROC FISC.

[LEGISLACAO NACIONAL] DL 173-A/78 DE 1978/07/08 ART1 ART2 ART3 ART8 ART13 N1. CONST76 ART32 N7 ART212 N3 ART213 N3 ART218 N1. CPC67 ART66 N2 ART88 ART156 N1. CCIV66 ART8 N3 ART728 N3 ART754 A ART763 N1 ART772 N1 ART778. CADM40 ART741 ART748. CADU41 ART15 ART18 ART56 N1. LOTJ77 ART19.

[JURISPRUDENCIA NACIONAL] AC CONFLITOS DE 1980/01/17 IN BMJ N293 PAG177.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 29

[ANO DA PUBLICACAO] 81

[APENDICE] DR

[DATA DO APENDICE] 06/17/1985

[Nº CONVENCIONAL] JSTA00029634

[Nº DO DOCUMENTO] SAC19810312000132

[OBJECTO] NEGATIVO JURISDIÇÃO STA - RE.

[PRIVACIDADE] 01

[RECORRENTE] MINISTERIO PUBLICO

[RECORRIDO 1] SECÇÃO DO CONTENCIOSO STA - RE

[REFERENCIA A DOUTRINA] MANUEL RODRIGUES RECURSOS 1943 PAG22. FIGUEIREDO DIAS IN RLJ ANO111 PAG86.

[URL] https://www.dgsi.pt/jcon.nsf/35fbbbf22e1bb1e680256f8e003ea931/75D5F67F4DA529A88025713B003B599F?OpenDocument

SUMÁRIO

O Supremo Tribunal Administrativo, 2 Secção, e incompetente em razão da materia para conhecer de todos e quaisquer delitos fiscais aduaneiros, depois da entrada em vigor do Decreto-Lei n.

173-A/78 de 8 de Julho.*