Portuguese Administrative Courts and Foreign Administrative Acts: A Road Yet to Be Taken

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This article examines the treatment of foreign administrative acts by Portuguese administrative courts, focusing on their judicial review in the context of EU law. Despite academic recognition of the increasing transnational nature of administrative law, Portuguese case law on this issue remains limited. The study explores the legal framework governing administrative acts in Portugal and analyzes relevant case law, particularly in tax enforcement. Findings reveal that Portuguese courts generally uphold the principle of territoriality, often refraining from reviewing foreign administrative decisions, even when EU law permits such scrutiny. The study highlights inconsistencies between national jurisprudence and recent Court of Justice of the European Union rulings, particularly regarding the right to judicial protection under Article 47 of the EU Charter. The article concludes that, despite theoretical advancements in Portuguese legal scholarship, judicial practice remains cautious, potentially leaving gaps in legal protection. Future research should explore whether Portuguese courts will align with evolving EU principles on transnational judicial review.