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015090 AI generated

Court dismisses exception of res judicata when prior judgment acquitted defendant on same facts.

Case Number 015090
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court rejected the exception of res judicata raised by the defendant. The prosecution alleged a fiscal offense that had already been adjudicated in a prior proceeding where the defendant was acquitted. The court ruled that the exception does not apply because the previous judgment resulted in an acquittal rather than a conviction, meaning the legal issue was not finally resolved against the state.

Legislator headnote

Official

INFRACÇÃO FISCAL CASO JULGADO

Keywords

AI generated
exception of res judicata fiscal offense prosecution prior acquittal judgment transit in force repeated accusation

Cited Legislation

AI generated
CPP Art. 150
D. 16733 of 1929/04/13 Art. 23
D. 16733 of 1929/04/13 Art. 60

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - TRANSGRESSÃO. [LEGISLACAO NACIONAL] CPP29 ART150. D 16733 DE 1929/04/13 ART23 ART60 PARUNICO. [ANO DA PUBLICACAO] 1968 [DATA DE ENTRADA] 06/20/1964 [Nº CONVENCIONAL] JSTA00020866 [Nº DO DOCUMENTO] SA219650113015090 [Nº DO VOLUME] VIII [OBJECTO] AC T2INSTCI. [PAGINA] 4 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] LOPES , MANUEL [REFERENCIA PUBLICACAO 1] AD N42 ANOIV PAG783 [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CCBC5D0D58D83CDC802568FC00375DEC?OpenDocument

SUMÁRIO

Procede a excepção de caso julgado se no auto levantado se acusa uma infracção ja contida em participação anterior, julgada por decisão transitada, dando como improcedente a participação e absolvendo o arguido.