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000116 AI generated

Portuguese court declares Customs Tribunal incompetent for all fiscal customs crimes after new law entry into force.

Case Number 000116
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court declared the Customs Tribunal incompetent to hear all fiscal customs offenses following the enactment of Decree-Law 173-A/78. The Public Prosecutor challenged the Tribunal's jurisdiction, arguing the new legislation transferred exclusive competence to the ordinary judiciary. The court ruled that the statutory change explicitly removed the Customs Tribunal's authority over these specific crimes, thereby dismissing its jurisdiction.

Legislator headnote

Official

DELITO ADUANEIRO CONFLITO DE JURISDIÇÃO COMPETENCIA DOS TRIBUNAIS JUDICIAIS

Keywords

AI generated
Customs Tribunal jurisdiction Fiscal customs crimes Decree-Law 173-A/78 Competence transfer Ordinary judicial courts Jurisdictional conflict Portuguese administrative law

Cited Legislation

AI generated
Decree-Law 173-A/78 of July 8, 1978
Article 13, Paragraph 1 of the Code of Civil Procedure (CPC 67)

Cited Case Law

AI generated
Supreme Administrative Court of 1980/01/17
Supreme Administrative Court of 1980/02/14
Supreme Administrative Court of 1980/07/24

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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 ART13 N1. CPC67 ART66.

[JURISPRUDENCIA NACIONAL] AC CONFLITOS DE 1980/01/17 IN BMJ N293 PAG177. AC CONFLITOS DE 1980/01/17 IN BMJ N293 PAG185. AC CONFLITOS DE 1980/02/14 IN BMJ N294 PAG201. AC CONFLITOS DE 1980/02/14 IN BMJ N294 PAG206. AC CONFLITOS DE 1980/07/24 IN AD N229 PAG105.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 50

[ANO DA PUBLICACAO] 81

[APENDICE] DR

[DATA DE ENTRADA] 04/28/1980

[DATA DO APENDICE] 06/17/1985

[Nº CONVENCIONAL] JSTA00029638

[Nº DO DOCUMENTO] SAC19810604000116

[OBJECTO] NEGATIVO JURISDIÇÃO STA - RP.

[PRIVACIDADE] 01

[RECORRENTE] MINISTERIO PUBLICO

[RECORRIDO 1] 2 SECÇÃO DO STA - RP

[REFERENCIA PUBLICACAO 1] BMJ N308 PAG115

[URL] https://www.dgsi.pt/jcon.nsf/35fbbbf22e1bb1e680256f8e003ea931/A6485109B9A37FBA8025713B003B59A5?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.*