Modernisation of the Justice Sector in Portugal

Annex E. Specialisation in administrative and tax courts in Portugal

Table A E.1. presents a detailed overview of the specialisation within administrative and tax courts in Portugal, categorised by court, benches, and areas of territorial competence. It encompasses a range of courts from Almada to Viseu, each with its designated benches focusing on general competence in administrative and fiscal matters, social administrative issues, tax enforcement, and administrative offence appeals. The territorial competence of each court covers a wide array of municipalities, indicating the geographic scope of their jurisdiction. This systematic organisation has an important role in addressing the specific legal needs of various regions, favouring accessibility of specialised services across Portugal. The table is a resource for understanding the distribution and specialisation of administrative and tax justice services in Portugal.

Table A E.1. Specialisation in administrative and tax courts in Portugal

Court	Benches	Area of territorial competence (municipalities)
Almada	- General competence administrative bench - Social administrative bench - General competence fiscal bench - Tax enforcement and administrative offence appeals bench	Alcochete, Almada, Barreiro, Moita, Montijo, Palmela, Seixal, Sesimbra, and Setúbal
Aveiro	- General competence administrative bench - Social administrative bench - General competence fiscal bench - Tax enforcement and administrative offence appeals bench	Águeda, Albergaria-a-Velha, Anadia, Arouca, Aveiro, Espinho, Estarreja, Ílhavo, Mealhada, Murtosa, Oliveira de Azeméis, Oliveira do Bairro, Ovar, Santa Maria da Feira, São João da Madeira, Sever do Vouga, Vagos, and Vale de Cambra
Beja	Aggregated administrative and tax court with no specialisation	Alandroal, Alcácer do Sal, Aljustrel, Almodôvar, Alvito, Arraiolos, Barrancos, Beja, Borba, Castro Verde, Cuba, Estremoz, Évora, Ferreira do Alentejo, Grândola, Mértola, Montemor-o-Novo, Mora, Moura, Mourão, Odemira, Ourique, Portel, Redondo, Reguengos de Monsaraz, Santiago do Cacém, Serpa, Sines, Vendas Novas, Viana do Alentejo, Vidigueira and Vila Viçosa
Braga	- General competence administrative bench - Social administrative bench - General competence fiscal bench - Tax enforcement and administrative offence appeals bench	Amares, Arcos de Valdevez, Barcelos, Braga, Cabeceiras de Basto, Caminha, Celorico de Basto, Esposende, Fafe, Guimarães, Melgaço, Monção, Paredes de Coura, Ponte da Barca, Ponte de Lima, Póvoa de Lanhoso, Terras de Bouro, Valença, Viana do Castelo, Vieira do Minho, Vila Nova de Cerveira, Vila Nova de Famalicão, Vila Verde and Vizela
Castelo Branco	Aggregated administrative and tax court with no specialisation	Chão, Arronches, Avis, Belmonte, Campo Maior, Castelo Branco, Castelo de Vide, Covilhã, Crato, Elvas, Fronteira, Fundão, Gavião, Idanha-a-Nova, Manteigas, Marvão, Monforte, Nisa, Oleiros, Penamacor, Ponte de Sor, Portalegre, Proença-a-Nova, Sabugal, Sertã, Sousel, Vila de Rei and Vila Velha de Ródão
Coimbra	Aggregated administrative and tax court with no specialisation	Arganil, Cantanhede, Coimbra, Condeixa-a-Nova, Figueira da Foz, Góis, Lousã, Mira, Miranda do Corvo, Montemor-o-Velho, Oliveira do Hospital, Pampilhosa da Serra, Penacova, Penela, Soure, Tábua and Vila Nova de Poiares
Funchal	Aggregated administrative and tax court with no specialisation	Calheta, Câmara de Lobos, Funchal, Machico, Ponta do Sol, Porto Moniz, Porto Santo, Ribeira Brava, Santa Cruz, Santana e São Vicente
Leiria	- General competence administrative bench - Social administrative bench - General competence fiscal bench - Tax enforcement and administrative offence appeals bench	Abrantes, Alcanena, Alcobaça, Almeirim, Alpiarça, Alvaiázere, Ansião, Batalha, Benavente, Bombarral, Caldas da Rainha, Cartaxo, Castanheira de Pêra, Chamusca, Constância, Coruche, Entroncamento, Ferreira do Zêzere, Figueiró dos Vinhos, Golegã, Leiria, Mação, Marinha Grande, Nazaré, Óbidos, Ourém, Pedrógão Grande, Peniche, Pombal, Porto de Mós, Rio Maior, Salvaterra de Magos, Santarém, Sardoal, Tomar, Torres Novas and Vila Nova da Barquinha
Lisbon	- General competence administrative bench - Social administrative bench - General competence fiscal bench - Tax enforcement and administrative offence appeals bench	Alenquer, Arruda dos Vinhos, Azambuja, Cadaval, Lisbon, Loures, Lourinhã, Mafra, Odivelas, Sobral de Monte Agraço, Torres Vedras and Vila Franca de Xira
	Public procurement bench	Alcochete, Almada, Barreiro, Moita, Montijo, Palmela, Seixal, Sesimbra, and Setúbal Alenquer, Arruda dos Vinhos, Azambuja, Cadaval, Lisbon, Loures, Lourinhã, Mafra, Odivelas, Sobral de Monte Agraço, Torres Vedras and Vila Franca de Xira Sintra, Amadora, Cascais and Oeiras
Loulé	Aggregated administrative and tax court with no specialisation	Albufeira, Alcoutim, Aljezur, Castro Marim, Faro, Lagoa, Lagos, Loulé, Monchique, Olhão, Portimão, São Brás de Alportel, Silves, Tavira, Vila do Bispo and Vila Real de Santo António
Mirandela	Aggregated administrative and tax court with no specialisation	Alfândega da Fé, Alijó, Boticas, Chaves, Bragança, Carrazeda de Ansiães, Freixo de Espada à Cinta, Macedo de Cavaleiros, Mesão Frio, Miranda do Douro, Mirandela, Mogadouro, Mondim de Basto, Montalegre, Murça, Peso da Régua, Ribeira de Pena, Sabrosa, Santa Marta de Penaguião, Torre de Moncorvo, Valpaços, Vila Flor, Vila Pouca de Aguiar, Vila Real, Vimioso and Vinhais
Penafiel	Aggregated administrative and tax court with no specialisation	Amarante, Baião, Castelo de Paiva, Felgueiras, Lousada, Marco de Canaveses, Paços de Ferreira, Paredes, Penafiel, Santo Tirso, Trofa and Valongo
Ponta Delgada	Aggregated administrative and tax court with no specialisation	Angra do Heroísmo, Calheta, Corvo, Horta, Lajes das Flores, Lagoa, Lajes do Pico, Madalena, Nordeste, Ponta Delgada, Povoação, Praia da Vitória, Ribeira Grande, Santa Cruz das Flores, Santa Cruz da Graciosa, São Roque do Pico, Velas, Vila Franca do Campo and Vila do Porto
Porto	- General competence administrative bench - Social administrative bench - General competence fiscal bench - Tax enforcement and administrative offence appeals bench	Gondomar, Maia, Matosinhos, Porto, Póvoa de Varzim, Vila do Conde and Vila Nova de Gaia
	Public procurement bench	Águeda, Albergaria-a-Velha, Anadia, Arouca, Aveiro, Espinho, Estarreja, Ílhavo, Mealhada, Murtosa, Oliveira de Azeméis, Oliveira do Bairro, Ovar, Santa Maria da Feira, São João da Madeira, Sever do Vouga, Vagos, and Vale de Cambra  Braga, Cabeceiras de Basto, Caminha, Celorico de Basto, Esposende, Fafe, Guimarães, Melgaço, Monção, Paredes de Coura, Ponte da Barca, Ponte de Lima, Póvoa de Lanhoso, Terras de Bouro, Valença, Viana do Castelo, Vieira do Minho, Vila Nova de Cerveira, Vila Nova de Famalicão, Vila Verde and Vizela Amarante, Baião, Castelo de Paiva, Felgueiras, Lousada, Marco de Canaveses, Paços de Ferreira, Paredes, Penafiel, Santo Tirso, Trofa and Valongo Gondomar, Maia, Matosinhos, Porto, Póvoa de Varzim, Vila do Conde and Vila Nova de Gaia
Sintra	- General competence administrative bench - Social administrative bench - General competence fiscal bench - Tax enforcement and administrative offence appeals bench	Sintra, Amadora, Cascais and Oeiras
Viseu	Aggregated administrative and tax court with no specialisation	Aguiar da Beira, Almeida, Armamar, Carregal do Sal, Castro Daire, Celorico da Beira, Cinfães, Figueira de Castelo Rodrigo, Fornos de Algodres, Gouveia, Guarda, Lamego, Mangualde, Meda, Moimenta da Beira, Mortágua, Nelas, Oliveira de Frades, Penalva do Castelo, Penedono, Pinhel, Resende, Santa Comba Dão, São João da Pesqueira, São Pedro do Sul, Sátão, Seia, Sernancelhe, Tabuaço, Tarouca, Tondela, Trancoso, Vila Nova de Foz Côa, Vila Nova de Paiva, Viseu e Vouzela

Source: Administrative and tax courts – Source: Annex to Decree-Law 325/2003, 29 December, last amended by Decree-Law 58/2020, 13 August, Decree-Law 174/2019, 13 December, and Ordinance 121/2020, 22 May)