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000102 AI generated

Portuguese court declares Customs Tribunal competent over fiscal crime appeals, rejecting Supreme Administrative Court's jurisdiction claim.

Case Number 000102
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 regarding customs fiscal crime decisions, rejecting the Supreme Administrative Court's claim to jurisdiction. The Ministry of Public Prosecution argued for the Customs Tribunal's authority, while the Second Section of the Supreme Administrative Tribunal contended it should handle such appeals. The court ruled that fiscal crime proceedings fall under the jurisdiction of the Customs Tribunal rather than the administrative branch.

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 fiscal crimes jurisdictional conflict Customs Tribunal competence Supreme Administrative Court fiscal appeal procedure

Cited Legislation

AI generated
Art. 213, n.º 3 of the Constitution
Art. 41 of Law 41/41
Art. 43 of Law 41/41
Art. 55 of Law 41/41
Art. 56 of Law 41/41
Art. 24, n.º 1 of Law 56/76
Law 402/74 of August 29, 1974
Law 173-A/78 of July 8, 1978, Art. 13, n.º 1

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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. CADU41 ART41 ART43 ART55 ART56. LOST56 ART24 N1. DL 402/74 DE 1974/08/29. DL 173-A/78 DE 1978/07/08 ART13 N1.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 42

[ANO DA PUBLICACAO] 80

[APENDICE] DR

[DATA DE ENTRADA] 02/25/1980

[DATA DO APENDICE] 11/29/1984

[Nº CONVENCIONAL] JSTA00029567

[Nº DO DOCUMENTO] SAC19800619000102

[OBJECTO] NEGATIVO JURISDIÇÃO STA - RL.

[PRIVACIDADE] 01

[RECORRENTE] MINISTERIO PUBLICO

[RECORRIDO 1] 2 SECÇÃO DO STA - RL

[URL] https://www.dgsi.pt/jcon.nsf/35fbbbf22e1bb1e680256f8e003ea931/77033AE3A00BA4A78025713B003B5974?OpenDocument

SUMÁRIO

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