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003793 AI generated

Supreme Administrative Court denies Public Prosecutor intervention in second-instance tax court sessions under new fiscal legislation.

Case Number 003793
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the Public Prosecutor's request to intervene in second-instance tax court sessions, ruling that the new fiscal legislation explicitly assigns this role to the Public Prosecutor's Office rather than the Public Prosecutor. The court held that under Decrees-Law 129/84, 374/84, and 267/85, representatives of the Public Prosecutor are legally barred from participating in these specific judicial discussions. Consequently, the court determined that the procedural mechanism for intervention was invalid because the statutory framework did not permit such participation by the requested representative.

Legislator headnote

Official

REPRESENTANTE DA FAZENDA PUBLICA AUDIENCIA DE JULGAMENTO TRIBUNAL TRIBUTARIO DE 2 INSTANCIA COMPETENCIA DO MINISTERIO PUBLICO

Keywords

AI generated
Public Prosecutor intervention second instance tax courts fiscal legislation authority judicial session participation Procedural competence rules

Cited Legislation

AI generated
Decree-Law 129/84
Decree-Law 374/84
Decree-Law 267/85
Constitution Article 13
CPC Article 254
CPC Article 256
ETAF Articles 69-74
RTAF Article 13
LPTA Article 14
Organização dos Serviços de Justiça Fiscal Articles 15, 48, 52, 54, 55

Cited Case Law

AI generated
AC STA PROC 3615 of 1986/04/16

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Full text

[AREA TEMATICA 1] DIR ADM CONT. DIR PROC TRIBUT CONT.

[AREA TEMATICA 2] DIR JUDIC.

[LEGISLACAO NACIONAL] CONST82 ART13. CPCI63 ART254 ART256. ETAF84 ART69 - ART71 ART72 ART73 ART74. RTAF84 ART13. LPTA85 ART14 N2 ART15. ORGANIZAÇÃO DOS SERVIÇOS DE JUSTIÇA FISCAL ART15 ART48 ART52 ART54 ART55.

[JURISPRUDENCIA NACIONAL] AC STA PROC3615 DE 1986/04/16.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 488

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 01/31/1986

[DATA DO APENDICE] 12/31/1987

[Nº CONVENCIONAL] JSTA00005729

[Nº DO DOCUMENTO] SA219860430003793

[OBJECTO] AC TT2INST.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA PUBLICA

[RECORRIDO 1] ENFECIL-EMP PROMOTORA DE CONSTRUÇÃO CIVIL LDA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/14AB4EEACF8EF0AF802568FC00384C33?OpenDocument

SUMÁRIO

No dominio da actual legislação por que se regem os tribunais fiscais e administrativos (Decretos-Leis 129/84, 374/84 e 267/85), tendo em conta os respectivos preceitos e o espirito que lhe presidiu, não e facultada aos representantes da FP, ao inves dos representantes do Ministerio Publico (MP), a intervenção nas respectivas sessões de discussão e julgamento nos tribunais tributarios de 2 instancia.