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016834 AI generated

Portuguese Supreme Administrative Court dismisses Fiscal Guard's fee update as exceeding Finance Minister's legislative competence.

Case Number 016834
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 Fiscal Guard's request to update the fee schedule for special surveillance services at national ports. The Finance Minister issued a normative decree to increase emoluments based on the 1943 decree, but the court found this action exceeded the legislative authority granted by the 1967 decree. Consequently, the court ruled that the Minister lacked the power to alter the fee table without legislative approval.

Legislator headnote

Official

EMOLUMENTOS A GUARDA FISCAL SERVIÇO DE VIGILANCIA DESPACHO NORMATIVO COMPETENCIA DO MINISTRO DAS FINANÇAS

Keywords

AI generated
Fiscal Guard emoluments Finance Minister competence Port surveillance fees Legislative vs administrative Normative decree validity

Cited Legislation

AI generated
Art. 1 of Decree-Law 48189/1967
Art. 25(2) of the RGA
Art. 176(A) of the CPC
Art. 70 of the Constitution

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Full text

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

[AREA TEMATICA 2] DIR CONST.

[LEGISLACAO NACIONAL] RGA41 ART25 PAR2. CPCI63 ART176 A. D 33023 DE 1943/09/06. DL 48189 DE 1967/12/30. DN MINFIN DE 1968/03/14. CONST33 ART70.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 250

[ANO DA PUBLICACAO] 73

[APENDICE] DG

[DATA DE ENTRADA] 07/29/1972

[DATA DO APENDICE] 08/20/1974

[Nº CONVENCIONAL] JSTA00015812

[Nº DO DOCUMENTO] SA219730228016834

[OBJECTO] AC TT2INST.

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA NACIONAL

[RECORRIDO 1] PLASTISOL-SOC DE PLASTICOS LDA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/EB65B2016C5AF419802568FC003727BB?OpenDocument

SUMÁRIO

Não excede a competencia legislativa conferida ao abrigo do artigo 1 do Decreto-Lei n. 48189, de 30 de Dezembro de 1967, o despacho normativo do Ministro das Finanças que actualiza a tabela anexa ao Decreto n. 33023, de 6 de Setembro de 1943, sujeitando a emolumentos os serviços de vigilancia especial prestados pela Guarda Fiscal a mercadorias desembarcadas para cais livres dos portos nacionais.