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013759 AI generated

Portuguese court rules tax courts, not finance departments, handle fiscal executions until July 1991.

Case Number 013759
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

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The Supreme Administrative Court unanimously upheld the jurisdiction of First Instance Tax Courts over Lisbon and Porto for processing fiscal executions initiated before July 1, 1991. The Recurrent, representing the Public Treasury, argued that Finance Departments lacked authority for these specific proceedings under the transitional provisions of the new Tax Procedure Code. The court determined that the cited articles of the 1991 Decree-Law did not suffer from organic or material unconstitutionality, thereby confirming the Tax Courts' exclusive competence for this transitional period.

Legislator headnote

Official

CÓDIGO DE PROCESSO TRIBUTÁRIO INCONSTITUCIONALIDADE ORGÂNICA INCONSTITUCIONALIDADE MATERIAL COMPETÊNCIA DOS TRIBUNAIS TRIBUTÁRIOS DE 1 INSTÂNCIA EXECUÇÃO FISCAL

Keywords

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tax court jurisdiction fiscal execution competence transitional provisions organic unconstitutionality Portuguese tax procedure

Cited Legislation

AI generated
Art. 9 n.º 1 e 2 of Dec.-Law 154/91
Art. 355 of the Tax Procedure Code
Art. 168 n.º 1 and 2 of the Constitution
Art. 205 and 206 of the Constitution
Art. 5 n.º 2 of Law 37/90
Art. 62 n.º 1 and 63 n.º 3 of the Administrative Procedure Code
Portuguese Decree 116/92

Cited Case Law

AI generated
AC STA PROC 13763 of 1991/01/19

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL.

[AREA TEMATICA 2] DIR JUDIC - ORG COMP TRIB.

[LEGISLACAO NACIONAL] CPTRIB91 ART41 ART71 N1 N2 F ART355. DL 154/91 DE 1991/04/23 ART9 N1 N2 ART13 N1. CONST89 ART168 N1 Q N2 ART205 ART206. L 37/90 DE 1990/08/10 ART5 N2. ETAF84 ART62 N1 C ART63 N3. PORT 116/92 DE 1992/02/24.

[JURISPRUDENCIA NACIONAL] AC STA PROC13763 DE 1991/01/19.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 1011

[ANO DA PUBLICACAO] 92

[APENDICE] DR

[DATA DE ENTRADA] 11/13/1991

[DATA DO APENDICE] 02/22/1995

[Nº CONVENCIONAL] JSTA00034746

[Nº DO DOCUMENTO] SA219920506013759

[OBJECTO] SENT TT1INST LISBOA PER SALTUM.

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA PUBLICA

[RECORRIDO 1] TRANSMEDIA-COMERCIO DE MATERIAL DE SOM E IMAGEM LDA E OUTROS

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/080D7BA93F4AD582802568FC0038C2F0?OpenDocument

SUMÁRIO

Os ns. 1 e 2 do art. 9 do Dec. - Lei 154/91 de 23/4 não padecem de inconstitucionalidade orgânica ou material, sendo os T.T. de 1 Instância de Lisboa e Porto - e não as Repartições de Finanças - as competentes para o processamento das execuções ali instauradas até 1/7/91, data de entrada em vigor do Código do Processo Tributário.