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000828 AI generated

Portuguese court denies import duty exemption request to Ultramar Administration citing ministerial discretion.

Case Number 000828
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court of Portugal dismissed the appeal filed by Figueiredo & Irmão LDA against the Ultramar Administration's refusal of an import duty exemption. The applicant argued for the application of Article 3 of Decree-Law 34176, while the administration claimed the Minister of Ultramar retained the power to freely refuse such concessions. The court upheld the administration's position, ruling that the specific ministerial discretion granted by law allows for the denial of the exemption in this instance.

Legislator headnote

Official

ISENÇÃO DE DIREITOS DE IMPORTAÇÃO ADMINISTRAÇÃO ULTRAMARINA COMPETENCIA DO MINISTRO DO ULTRAMAR

Keywords

AI generated
import duty exemption ministerial discretion Ultramar Administration administrative appeal Portuguese law duty free status refusal of benefit

Cited Legislation

AI generated
RAU33 Art. 662
D 31715 Art. 22
PORT 5 in Boletim Oficial Angola 36 (1938/12/08)
B. D 34176 Art. 3
CPC39 Art. 520

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Full text

[AREA TEMATICA 1] DIR ADUAN - DIREITOS IMPORTAÇÃO.

[LEGISLACAO NACIONAL] RAU33 ART662. D 31715 ART22. PORT 5 IN BOLETIM OFICIAL ANGOLA 36 IS DE 1938/12/08 A B. D 34176 ART3. CPC39 ART520.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 0

[ANO DA PUBLICACAO] 1959

[DATA DE ENTRADA] 04/01/1955

[Nº CONVENCIONAL] JSTA00000254

[Nº DO DOCUMENTO] SAP19560514000828

[Nº DO VOLUME] IX

[OBJECTO] AC 1 SECÇÃO PROC4369.

[PAGINA] 9

[PRIVACIDADE] 01

[RECORRENTE] FIGUEIREDO & IRMÃO LDA

[RECORRIDO 1] SSE DO ULTRAMAR

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/063C48FB2250E986802568FC0037FDDB?OpenDocument

SUMÁRIO

E da competencia do Ministro do Ultramar, que pode livremente recusa-la, a concessão da isenção do direito a que respeita o artigo 3 do Decreto-Lei n. 34176, de 6 de Dezembro de 1944.