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PROPOSED LAW NO. 155 /X

Exhibition of Motives

The new Statute of the Administrative and Fiscal Courts and the Code of Procedure in the

Administrative Courts, which proceeded to the reform of administrative litigation,

have assigned new and important competences to the administrative courts, which has implicated

the extent of its network, so as to bring justice closer to the citizens and to disfocus

competencies.

The Act No. 13/2002 of February 19 approving the Statute of Administrative Courts

and Fiscal, imposes the creation of a scheme for the recruitment and training of the new

magistrates, task which arises thus as a priority measure to be promoted by the

Ministry of Justice, constituting a determining element for effecting effective

of the reform.

With the creation of a new paradigm of Justice for the Administrative Courts and

Taxation, translated by the new organization of these courts, by the transfer of the guardians of the

Tax Courts for the Ministry of Justice, by the gamble on computerization of the

Administrative Tribunals and, in future, with the computerization of the Tax Courts,

aim to give a new breath to the reforms that come with being implemented in this sector.

The reform inspired itself in the purpose of creating conditions for administrative justice

could address the progressive growth of litigation in this matter by creating a

network of courts of first instance able to ensure proper coverage of the

national territory, as well as, realizing the transfer of the tax courts to the

functional dependence of the Ministry of Justice, incorporating these courts into the new network

which, therefore, was born as a network of aggregated administrative and tax courts.

Equally, he has retired in the introduction of innovative solutions in the fields of the organisation

internal of the courts and the means of process management, directed to potentiate the achievement

of higher standards of rationality and, therefore, higher levels of efficacy and

of efficiency of this sector of justice.

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Decorations two years on the beginning of the reform of administrative litigation the Ministry

of Justice proceeded to an assessment of the main carected areas of improvement, whether in what

respects the appropriate sizing of these courts between the administrative and the

tax wants with regard to the admission and training of magistrates for the Courts

Administrative and Fiscal.

From among the various areas that lack the implementation of suitability solutions checks-

if that, despite the fact that the Statute of the Administrative and Fiscal Courts establishes the lines

general of the recruitment model adopted for the ticket of magistrates in this

jurisdiction, there is not yet a diploma that establishes and regulates your admission.

The process of recruitment and training of magistrates, with particular emphasis on the various

areas of expertise, is a critical factor of success of any reform.

The archetype of recruitment provided for by the Statute of Administrative and Fiscal Tribunals

is based on a clear option for the valorisation of the prior professional criterion and, on the other, by the

guarantee of the maintenance of a high qualitative standard of the candidates,

regardless of their origin, through the realization of written evidence in the subjects

relevant.

The new system, clearly differentiated from the current model presently in force for the

judicial magistrate, translates a model of pluralistic recruitment to the judgeship

in the tendential approximation of modern systems adopted by various countries of the

Europe as succeeding in Spain, France, Germany, Italy and the Netherlands.

On the other hand, the reform of the law governing the admission and training in the

Center for Judicial Studies, understood-if there are no background reasons for CEJ

to maintain a function in the formation of judicial magistrates and another, substantially

different, in the formation of judges of the Administrative and Fiscal Tribunals.

For what a clear option has been taken: to integrate the recruitment and training process of the

magistrates of the administrative and tax courts, on a level of equality face to the

judicial magistratures, within the framework of the CEJ and, as a result, to also be passed on to

representation of the Superior Council of Administrative and Fiscal Tribunals in the organs of the

CEJ, in analogous terms to that of the Superior Councils of Magistrature and the Ministry

Public.

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However, and despite the ongoing reform, the Ministry of Justice cannot ignore the

pressing need for urgent conscription of magistrates, so that one can

going forward with the creation of the six new Fiscal Liquidator Courts-to which it enters into the

programme of action for the modernisation of tax justice and a set of measures

that have been carried out by the Government to improve the effectiveness of tax fairness.

Thus, it is necessary, as an interim measure, the provisional regulation of a contest

exceptional for the recruitment of 30 magistrates assigned to the Tax Courts.

Ascertained the urgency of the procedure, it was also found not to be the same compatible

with an open recruitment to a potentially infinite universe of candidates. If so

it would be necessary to carry out various proofs of selection, with written and oral stages,

ante whose morosity are not allowed to compd the real needs of our system

judicial.

For what has been chosen, in an exceptional way, to limit the recruitment to judicial magistrates

and of the Public Prosecutor's Office, which, once they have already provided evidence, will be selected

only on the basis of a mere curricular evaluation.

After the selection, the magistrates are expected to attend a specific training course,

composed of 12 modules of specialization in the administrative and fiscal areas. During the

course of specialization the magistrates will be assessed for graduation purposes and, when

they fulfil the necessary requirements, they will be appointed in accordance with the provisions of the Statute

of the Administrative and Fiscal Courts.

The Superior Council of the Magistrature, the Superior Council of the Courts, were heard

Administrative and Fiscal, the Superior Council of the Public Prosecutor's Office and the Order of the

Lawyers.

Compliance was given to the collective bargaining procedure, pursuant to the Law n.

23/98, of May 26.

Thus:

Under the terms of the paragraph d) of Article 197 (1) of the Constitution, the Government presents to the

Assembly of the Republic the following proposal for a law:

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Article 1.

Exceptional admission competition for the Administrative and Fiscal Courts

1-Within 60 days of the date of publication of this Law, tender shall be opened

of exceptional ticket to fill 30 vacancies of magistrates for the

Administrative and Fiscal Courts, competing for the Director of the Center for Studies

Judiciary (CEJ) to make publishing in Journal of the Republic the respective warning.

2-From the notice referred to in the preceding paragraph shall be required by the following

elements:

a) Requirements for admission to the contest;

b) Methods of selection to be used;

c) Final classification system to be used;

d) Entity to which the application application must be submitted, respective

address, delivery time, form of presentation, documents to be joined and others

indications necessary for the formalisation and instruction of the application;

e) Indication that the non-presentation of the supporting documents of the

requirements demanded and indicated in the notice, save those in this consideration

temporarily dispensable, determines the non-admission to the contest;

f) Forms of publicising the list of admitted and non-admitted candidates and the

results of the application of selection methods, as well as of the lists of

final and undergraduate classification.

3-The contest is valid for three years, period in which the magistrates who carry out with

approval the course of specialization but which do not stay classified in a position of

joining the Tax Courts will be able, after deliberation of the Higher Council

of the Administrative and Fiscal Courts, according to the final classification of the course,

join these courts when you check for desistance, remoteness or exclusion

of some of the magistrates assigned to this magistrate.

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Article 2.

Rules of the Contest

The ticket contest complies with the following rules, applying for the same as a subsidiary

constant provisions of the law regulating the structure and functioning of the CEJ and the Statute

of the Administrative and Fiscal Courts:

a) They are only admitted to the contest judges and magistrates of the Public Prosecutor's Office;

b) The application is made upon application addressed to the Director of the CEJ on the deadline

of 15 days from the date of the publication of the notice of openness;

c) The fulfillment of the admission requirements to the contest provided for in the paragraph a) is

verified by a selection jury composed of seven elements, being:

i) A member designated by the Superior Council of Courts

Administrative and Fiscal, which presides over the jury and has a vote of quality;

ii) A member designated by the Superior Council of Magistrate;

iii) A member designated by the Higher Council of the Public Prosecutor's Office;

iv) A member designated by the Center for Judicial Studies;

v) Three Professors doctorates in law, from the areas of law

Administrative, Fiscal and Procedural, appointed by dispatch of the Minister of

Justice;

d) For candidates admitted to the contest, the method of selection to

apply is that of the curriculum assessment;

e) The jury provided for in the c) repart-if in two for the curriculum evaluation,

maintaining, in odd numbers and in each jury, the following composition:

i) A magistrate, from among those referred to in points a) and b) of the preceding paragraph;

ii) A representative of the Center for Judicial Studies;

iii) A doctoral Professor in Law;

f) The curriculum assessment aims to take the following aspects into account:

i) The service classifications up to the date of the contest-40%;

ii) The university and postgraduate curriculum-20%;

iii) Scientific work in the areas of administrative or tax law-

20%;

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iv) Antiquity-10%;

g) Other relevant factors that respect the specific preparation, suitability and

capacity of the candidate for the role-10%;

h) The classification is expressed on a value scale of zero to 20 values, having

into account the coefficients indicated in the preceding paragraph;

i) The graduation of the candidates is made by descending order of the respective

classification;

j) The list of candidates excluded from the concourse and the concurrent are published simultaneously.

the graduation list of the admitted candidates;

l) They are enabled by training the admitted candidates, by order of graduation,

in number equivalent to the number of vacancies, increased by 10;

m) It is admitted to complain of the lists referred to in the preceding paragraph, within 10

days after publication, being the complaints decided by the full jury;

n) The training comprises a course of expertise.

Article 3.

Course of specialization

1-Approved magistrates attend a specialization course organized by the

CEJ.

2-The training course is mandatory, it starts immediately after the publication of the

undergraduate list and has the maximum duration of three months.

3-Magistrates attend the following specialisation modules:

a) Group I:

i) Principles of Financial and Fiscal Accounting;

ii) Legal regime of the IRS;

iii) Legal regime of the IRC;

iv) Legal regime for VAT;

v) Legal regime of the IMT, IMI, stamp duty and other taxes;

vi) Customs law and customs litigation.

b) Group II:

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i) Public procurement;

ii) Administrative acts;

iii) Constitutional principles of tax law and theory of legal relationship

tax;

iv) Administrative litigation: the regime of the Code of Procedure in the

Administrative Courts;

v) Litigation tax litigation: the procedural regime of the Code of Procedure and

Tax Process;

vi) Community law with implications in administrative and tax law

national.

4-Legal modules are lectured by lecturers from the Faculties of Law or by

Masters or Doctors in Law, from the areas of Administrative or Fiscal Law,

appointed by the Minister of Justice, on a proposal from the Director of the CEJ.

5-Modules are subject to evaluation, to which will determine the final classification.

6-A The assessment of trainees, in each module, results from obtaining a grade in exam

or final work, valued on a scale of zero to 20 values.

7-A The final classification of the course corresponds to the arithmetic mean of the classifications

obtained in each module, according to the following weighting:

a) Group I is worth 40%;

b) Group II is worth 60%.

8-The undergraduate lists are published 10 days after the end of the specialization course.

9-During the course of specialization the candidates retain their remunerative status,

your rights, duties and incompatibilities being accounted for, for the purposes of

seniority, the period of training, resuming the respective posts or functions without

loss of seniority in the event of exclusion or justified forfeittance.

10-Without prejudice to the provisions of the following number, the time of service in the courts

judicial releva for the purposes of seniority in the judgeship and, well, for purposes

remunerations.

11-The time of service in the judicial courts, while judges or magistrates of the

Public prosecutor's office, not releva for the purposes of:

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a) Seniority in the administrative and tax jurisdiction, where it will only reliefs the exercise

of duties as a judge of these courts;

b) Contest for the Administrative Central Courts in which they will always be

demanded five years of service as a judge in the circle administrative courts

or in the tax courts and classification not less than Good with distinction

relative to that service.

12-Judges appointed in the scope of this contest shall be subject to a period of

minimum stay of three years in the courts of the jurisdiction in which they were placed,

may not be provided in courts of another jurisdiction prior to the course of the same

and without that they are previously consulted on their respective boards.

Article 4.

Amendment to the Status of Administrative and Fiscal Courts

Article 58 of Law No. 13/2002 of February 19 approving the Statute of the Courts

Administrative and Fiscal, with the amendments introduced by the Leis n. 4-A/2003, 19 of

February, and 107-D/2003, of December 31, is replaced by the following:

" Article 58.

[...]

1-[...].

2-[...].

3-[...].

4-A progression in the career of judges of administrative and tax jurisdiction not

depends on the court in which they perform duties.

5-The judges of the administrative courts and the tax courts amount to the

circle judge category after five years of service in these courts with the

classification of Good with distinction. "

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Article 5.

Entry into force

This Law shall come into force on the day following that of its publication.

Seen and approved in Council of Ministers of July 5, 2007

The Prime Minister

The Minister of the Presidency

The Minister of Parliamentary Affairs