Os Tribunais Competentes
Autor | Cristina Kellem Silveira Costa Fernandes |
Páginas | 37-38 |
Page 37
O exercício dos meios contenciosos é da competência dos tribunais tributários, que são os Tribunais Tributários de 1.ª instância, Tribunal Central Administrativo e Supremos Tribunal Administrativo.9
O Estatuto dos tribunais Administrativos e fiscais (ETAF), discrimina a competência dos respectivos tribunais:
O Tribunal Tributário de 1.ª instância tem competência para:
* Recursos de actos de liquidação de receitas parafiscais (ETAF, art. 62.º, a));
* Cobrança coerciva de dívidas a pessoas de direito público (ETAF, art. 62.º, c)).
O Tribunal Central Administrativo, pela sua secção de contencioso tributário, tem competência para:
* Recursos das decisões dos tribunais de 1.ª instância que versem matéria de facto e de direito (ETAF, art. 41.º, a);
* Recursos dos actos administrativos de membros do Governo respeitantes a questões fiscais (ETAF, art. 41.º, b).
O Supremo Tribunal Administrativo, pela sua secção de Contencioso Tributário, tem competência para:
* Recursos dos tribunais de 1.ª instância interpostos apenas com fundamentos em matéria de direito (ETAF, art. 32.º-1, b));
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* Recursos dos acórdãos da Secção do Contencioso Tributário do Tribunal Central Administrativo, proferidos em 1.º grau de jurisdição (ETAF, art. 32.º-1, a));
* Recursos dos actos administrativos do Conselho de Minis- tros respeitantes a questões fiscais (ETAF, art. 32.º-1,c)).
Podemos resumir então que em razão da matéria, o tribunal tributário tem competência para decidir os incidentes, os embargos, a posição, proceder à verificação e gradação dos créditos decidir as reclamações dos actos materialmente administrativos das secções de processo da Segurança Social (art. 5.º do D.L, n.º 42/2001 de 9/02). E em razão do território, o tribunal competente para conhecer as execuções é o tribunal de 1.ª instância da área onde ocorre a execução, ou seja, o que corresponda à delegação do Instituto de Gestão Financeira do Distrito da sede ou da área de residência do devedor (art. 3.º-1 do D.L...
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