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0413/08 AI generated

Supreme Administrative Court declares tax execution by Caixa Geral de Depósitos organically unconstitutional and dismisses jurisdiction.

Case Number 0413/08
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court declared Article 9(5) of the 1993 Decree-Law organically unconstitutional, thereby stripping tax courts of jurisdiction over pending fiscal executions by Caixa Geral de Depósitos. The Ministry of Public Prosecution challenged the validity of the law, arguing it violated constitutional principles regarding the separation of powers and the proper allocation of judicial authority. Consequently, the court dismissed the case, ruling that such executions must be handled by ordinary courts rather than specialized tax tribunals.

Legislator headnote

Official

EXECUÇÃO FISCAL CAIXA GERAL DE DEPÓSITOS INCONSTITUCIONALIDADE ORGÂNICA INCOMPETÊNCIA TRIBUNAIS TRIBUTÁRIOS

Keywords

AI generated
organically unconstitutional fiscal execution tax court jurisdiction Caixa Geral de Depósitos separation of powers

Cited Legislation

AI generated
Art. 9º, nº 5 do Decreto-lei nº 287/93 de 20/8

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Full text

[Nº CONVENCIONAL] JSTA0009266

[Nº DO DOCUMENTO] SA2200806180413

[RECORRENTE] MINISTÉRIO PÚBLICO

[RECORRIDO 1] FAZENDA PÚBLICA E A ...

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/8AC9F8099BA5624A80257473003D57CE?OpenDocument

SUMÁRIO

1 – O artº 9º, nº 5 do Decreto-lei nº 287/93 de 20/8 é organicamente inconstitucional.

2 – Assim sendo, os tribunais tributários são incompetentes, em razão da matéria, para conhecer do processo de execução fiscal instaurada pela Caixa Geral de Depósitos e pendentes à data da entrada em vigor daquele diploma legal, o que prejudica o conhecimento do recurso jurisdicional interposto para o Supremo Tribunal Administrativo.