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000101 AI generated

Portuguese court declares customs fiscal crimes fall under administrative jurisdiction, not judicial, per 1978 decree.

Case Number 000101
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 itself incompetent to hear the case, ruling that all customs fiscal crimes fall under administrative jurisdiction following the 1978 decree. The Public Prosecutor sought judicial review of a customs offense, while the administrative section argued exclusive administrative competence. The court upheld this division of powers, establishing that judicial tribunals lack authority over such fiscal matters.

Legislator headnote

Official

DELITO ADUANEIRO CONFLITO DE JURISDIÇÃO COMPETENCIA DOS TRIBUNAIS JUDICIAIS

Keywords

AI generated
customs fiscal crimes administrative jurisdiction judicial incompetence Portuguese customs code tribunal dos conflitos decreto-lei 173-A fiscal offense division

Cited Legislation

AI generated
Decreto-Lei n. 173-A/78 de 8 de Julho de 1978
Art. 55 of the Customs Code
Art. 56 of the Customs Code
Art. 32, n. 7 of the Constitution
Art. 213, n. 3 of the Constitution

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] 24

[ANO DA PUBLICACAO] 81

[APENDICE] DR

[DATA DE ENTRADA] 02/25/1980

[DATA DO APENDICE] 06/17/1985

[Nº CONVENCIONAL] JSTA00029632

[Nº DO DOCUMENTO] SAC19810312000101

[OBJECTO] NEGATIVO JURISDIÇÃO STA - RL.

[PRIVACIDADE] 01

[RECORRENTE] MINISTERIO PUBLICO

[RECORRIDO 1] 2 SECÇÃO DO STA - RL

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

[URL] https://www.dgsi.pt/jcon.nsf/35fbbbf22e1bb1e680256f8e003ea931/F58A74F119D3920A8025713B003B599D?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.