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000118 AI generated

Court declares jurisdiction belongs to the Relação, not the Customs Tribunal's Contencious Section, for customs crime appeals.

Case Number 000118
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 unanimously declared the Relação competent to hear appeals from customs audit decisions in customs crime cases, rejecting the Customs Tribunal's claim. The Ministry of Public Prosecution argued for the Relação's jurisdiction, while the Customs Tribunal's Contencious Section contended its own authority. The court ruled that the specific procedural rules for customs crimes mandate the Relação as the proper appellate body.

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 crime jurisdiction conflict of competence customs audit appeals Relação competence procedural law customs

Cited Legislation

AI generated
D 19243 de 1931/01/16 Art. 103
CPC67 Art. 116
CPC67 Art. 117
LOTJ77 Art. 29 N.º 1 B

Cited Case Law

AI generated
AC STJ IN BMJ N.º 294 pág. 201

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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] D 19243 DE 1931/01/16 ART103. CPC67 ART116 F ART117. LOTJ77 ART29 N1 B. [JURISPRUDENCIA NACIONAL] AC STJ IN BMJ N294 PAG201. [1ª PAG. DE PUBLICACAO DO ACORDAO] 129 [ANO DA PUBLICACAO] 80 [APENDICE] DR [DATA DE ENTRADA] 04/28/1980 [DATA DO APENDICE] 11/29/1984 [Nº CONVENCIONAL] JSTA00029583 [Nº DO DOCUMENTO] SAC19801113000118 [OBJECTO] NEGATIVO JURISDIÇÃO STA - RL. [PRIVACIDADE] 01 [RECORRENTE] MINISTERIO PUBLICO [RECORRIDO 1] 2 SECÇÃO DO STA - RL [URL] https://www.dgsi.pt/jcon.nsf/35fbbbf22e1bb1e680256f8e003ea931/7C5A65688EBC15AF8025713B003B5983?OpenDocument

SUMÁRIO

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