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037875 AI generated

Portuguese court rules Customs Audit is competent for smuggling cases despite later common court jurisdiction rules.

Case Number 037875
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court of Justice declared the Customs Audit Tribunal competent to judge a smuggling offense committed on August 1, 1977. Although a subsequent decree transferred such jurisdiction to common courts, the court held this change irrelevant for the specific date of the alleged crime. Consequently, the case must be heard by the specialized fiscal authority rather than the general judiciary.

Legislator headnote

Official

COMPETÊNCIA CONFLITO DE JURISDIÇÃO TRIBUNAL COMPETENTE TRIBUNAL COMUM TRIBUNAL FISCAL DESAFORAMENTO

Keywords

AI generated
Customs Audit Jurisdiction Retroactive Application Smuggling Offense Competence Conflict Temporal Validity

Cited Legislation

AI generated
Art. 13 of Decree-Law 173-A/78

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Full text

[Nº CONVENCIONAL] JSTJ00027136

[Nº DO DOCUMENTO] SJ198507170378753

[PRIVACIDADE] 1

[TEXTO INTEGRAL] N

[URL] https://www.dgsi.pt/jstj.nsf/954f0ce6ad9dd8b980256b5f003fa814/36CECEE0D2E2F99B802568FC003ABAF9?OpenDocument

SUMÁRIO

É à Auditoria Fiscal competente que cabe julgar um descaminho de direitos cometido em 1 de Agosto de 1977.

A posterior atribuição de competência aos tribunais comuns (artigo 13 do Decreto-Lei 173-A/78 de 8 de Julho) é, para o caso, irrelevante.