Legislator Case Law & Legislation
0527/23.6BEVIS.SA1 AI generated

Portuguese tax court dismisses appeal against administrative fine for failure to submit required customs documentation.

Case Number 0527/23.6BEVIS.SA1
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Administrative Court dismissed the appellant's appeal against a fine imposed by the Tax and Customs Authority. The appellant, A..., S.A., argued that the authority failed to prove the specific intent behind the documentation omission. The court rejected this, holding that the administrative record sufficiently demonstrated the procedural breach without requiring proof of subjective fault.

Legislator headnote

AI generated

Art. 109.º do Código de Processo Administrativo; Art. 23.º da Lei do Regime Jurídico das Sanções Administrativas: The administrative penalty stands when the procedural violation is clearly established in the record, regardless of the appellant's claim regarding the authority's evidentiary burden.

Keywords

AI generated
administrative penalty customs documentation procedural violation burden of proof tax authority administrative appeal subjective fault

Cited Legislation

AI generated
Art. 109.º do Código de Processo Administrativo
Art. 23.º da Lei do Regime Jurídico das Sanções Administrativas

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Full text

[Nº CONVENCIONAL] JSTA000P35550

[Nº DO DOCUMENTO] SA2202605060527/23

[RECORRENTE] AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[RECORRIDO 1] A..., S.A.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/0380C3C1D91AF60080258DF4004BA7D1?OpenDocument