Decreto-Lei n.º 143/80, de 21 de Maio de 1980
Decreto-Lei n.º 143/80 de 21 de Maio 1. A Guarda Fiscal constitui, desde a sua criação, um corpo com estrutura militar, pelo que a elaboração do seu regulamento disciplinar tem tido como base o Regulamento de Disciplina Militar.
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A profunda reestruturação que tem vindo a processar-se na Guarda Fiscal, além de lhe manter esta característica de corpo militar, com as suas missões específicas, fiscal e de contrôle de fronteiras, põe em evidência a sua ligação às forças armadas, tanto em tempo normal como em situação de emergência, de estado de sítio ou de guerra, altura em que passa à subordinação dos comandos militares.
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Além destas razões, de natureza institucional e estrutural, há a de subordinação constitucional, que só pode ser satisfeita pela aplicação do Regulamento de Disciplina Militar à Guarda Fiscal.
Nestes termos: O Governo decreta, nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º É aplicável à Guarda Fiscal o Regulamento de Disciplina Militar.
Art. 2.º O Ministro das Finanças e do Plano tem sobre o pessoal da Guarda Fiscal a competência disciplinar que no Regulamento de Disciplina Militar é fixada para os Chefes dos Estados-Maiores dos ramos das forças armadas.
Art. 3.º Os sargentos, quando comandantes de secção da Guarda Fiscal, têm competência para aplicar aos cabos e soldados sob o seu comando as...
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