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000100 AI generated

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

Case Number 000100
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

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The Tribunal dos Conflitos declared the Customs Tribunal competent to hear appeals regarding fiscal crime decisions from customs auditors, rejecting the Supreme Administrative Court's claim. The Ministry of Public Prosecution argued for judicial jurisdiction, while the Supreme Administrative Court contended its own Section should handle the matter. The court ruled that fiscal crime appeals fall under the Customs Tribunal's specific jurisdiction rather than the general administrative 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

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customs tribunal jurisdiction fiscal crime appeals conflict of jurisdiction customs auditors decisions Portuguese administrative law

Cited Legislation

AI generated
Art. 32 n.º 7 of the Constitution
Art. 24 n.º 1 of the Law on the Organization of the Judiciary
Art. 63 n.º 2 of the Code of Civil Procedure
Art. 1 n.º 2 of Law 699/73
Art. 8 of Law 173-A/78

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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 ART32 N7 ART301 N1. CADU41 ART43. LOSTA56 ART24 N1. CPC67 ART63 N2. DL 699/73 DE 1973/12/28 ART1 N2. LOTJ77 ART18 ART92 N2. DL 173-A/78 DE 1978/07/08 ART8 ART13 N1.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 113

[ANO DA PUBLICACAO] 80

[APENDICE] DR

[DATA DE ENTRADA] 02/25/1980

[DATA DO APENDICE] 11/29/1984

[Nº CONVENCIONAL] JSTA00029579

[Nº DO DOCUMENTO] SAC19801016000100

[OBJECTO] NEGATIVO JURISDIÇÃO STA - RL.

[PRIVACIDADE] 01

[RECORRENTE] MINISTERIO PUBLICO

[RECORRIDO 1] 2 SECÇÃO DO STA - RL

[REFERENCIA A DOUTRINA] ALBERTO DOS REIS COMENTARIO AO CODIGO DE PROCESSO CIVIL VI PAG115.

[URL] https://www.dgsi.pt/jcon.nsf/35fbbbf22e1bb1e680256f8e003ea931/A6B1F459FE6E840D8025713B003B597F?OpenDocument

SUMÁRIO

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