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000098 AI generated

Portuguese court declares customs tribunal incompetent for fiscal crimes after specific 1978 decree law entry into force.

Case Number 000098
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Tribunal dos Conflitos declared the Supreme Administrative Tribunal incompetent to hear all customs fiscal crimes following the enactment of Decree-Law 173-A/78. The Public Prosecutor argued for jurisdiction, while the Administrative Tribunal claimed it lacked authority over such matters. The court ruled that the new decree law explicitly transferred competence for these offenses to the judicial branch, rendering the Administrative Tribunal's claim invalid.

Legislator headnote

Official

DELITO ADUANEIRO CONFLITO DE JURISDIÇÃO COMPETENCIA DOS TRIBUNAIS JUDICIAIS

Keywords

AI generated
customs fiscal crimes jurisdictional conflict Decree-Law 173-A/78 administrative tribunal incompetence judicial court competence

Cited Legislation

AI generated
Decreto-Lei n. 173-A/78 de 8 de Julho
Art. 55 of the Customs Code
Art. 56 of the Customs Code
Art. 24, n. 1 of the Constitution
Art. 32, n. 7 of the Constitution
Art. 213, n. 3 of the Constitution
Art. 1, 2, 3, 8, 13, n. 1, 15 of the Decree-Law
Art. 63 and 66 of the Code of Civil Procedure
Art. 18, n. 2 and 92, n. 2 of the Law of Judicial Organization

Cited Case Law

AI generated
AC Conflitos de 1980/01/17
[JURISPRUDENCIA NACIONAL] AC CONFLITOS DE 1980/01/17 IN BMJ N293 PAG177.
AC Conflitos de 1980/02/14
AC CONFLITOS DE 1980/02/14 IN BMJ N294 PAG201.

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Full text

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

[LEGISLACAO NACIONAL] CADU41 ART55 ART56. LOSTA56 ART24 N1. CONST76 ART32 N7 ART213 N3. DL 173-A/78 DE 1978/07/08 ART1 ART2 ART3 ART8 ART13 N1 ART15. CPC67 ART63 ART66. LOTJ77 ART18 N2 ART92 N2.

[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.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 21

[ANO DA PUBLICACAO] 81

[APENDICE] DR

[DATA DE ENTRADA] 01/21/1980

[DATA DO APENDICE] 06/17/1985

[Nº CONVENCIONAL] JSTA00029631

[Nº DO DOCUMENTO] SAC19810312000098

[OBJECTO] NEGATIVO JURISDIÇÃO STA - RP.

[PRIVACIDADE] 01

[RECORRENTE] MINISTERIO PUBLICO

[RECORRIDO 1] 2 SECÇÃO DO STA - RP

[REFERENCIA A DOUTRINA] GOMES CANOTILHO E VITAL MOREIRA CONSTITUIÇÃO DA REPUBLICA PORTUGUESA ANOTADA PAG100.

[URL] https://www.dgsi.pt/jcon.nsf/35fbbbf22e1bb1e680256f8e003ea931/D403F7C4E8DA30FB8025713B003B599C?OpenDocument

SUMÁRIO

I - 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.

II - Tal incompetencia encontra-se reforçada se o processo nem sequer foi distribuido as autoridades fiscais.