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002090 AI generated

Tax collection for imported goods authorized only for the future, rejecting retroactive application of the new regulation.

Case Number 002090
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the appeal filed by Iapo against Casimiro Coelho Novais (Irmãos) LDA regarding the collection of import taxes. The court held that Article 8 of Decree-Law 47066 did not possess retroactive effect, thereby authorizing tax collection solely for future periods. Consequently, the tax authorities could not apply the new coordination economic organization rules to past import transactions. The decision established that fiscal measures lacking retroactive intent cannot alter the legal framework applicable to completed transactions.

Legislator headnote

Official

MERCADORIA IMPORTADA DIREITOS ADUANEIROS TAXA ISENÇÃO FISCAL APLICAÇÃO RETROACTIVA ORGANISMO DE COORDENAÇÃO ECONOMICA REPRISTINAÇÃO DE LEI REVOGADA

Keywords

AI generated
Import Tax Collection Retroactive Application Future Effect Only Economic Coordination Fiscal Authority Power

Cited Legislation

AI generated
Art. 8 of Decree-Law 47066

Cited Case Law

AI generated
AC STA of 1972/07/13 in AD N133

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Full text

[AREA TEMATICA 1] DIR FISC - TAXA. DIR ADUAN - TAXA ADUAN.

[LEGISLACAO NACIONAL] INSTRUÇÕES PRELIMINARES DA PAUTA DE IMPORTAÇÃO APROVADAS PELO DL 42656 DE 1959/11/18 ART72 PAR3.

[JURISPRUDENCIA NACIONAL] AC STA DE 1972/07/13 IN AD N133 PAG13.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 350

[ANO DA PUBLICACAO] 0

[APENDICE] DG

[DATA DE ENTRADA] 10/12/1972

[DATA DO APENDICE] 04/23/1975

[Nº CONVENCIONAL] JSTA00001281

[Nº DO DOCUMENTO] SAP19731109002090

[OBJECTO] AC 1 SECÇÃO PROC8565.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] IAPO

[RECORRIDO 1] CASIMIRO COELHO NOVAIS (IRMÃOS) LDA

[REFERENCIA A DOUTRINA] PIRES DE LIMA E ANTUNES VARELA NOÇÕES FUNDAMENTAIS DE DIREITO CIVIL 6ED PAG117 NOTA1.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/0F286F063F9F5D09802568FC00380C88?OpenDocument

SUMÁRIO

O artigo 8 do Decreto-Lei n. 47066, não assumindo natureza retroactiva, autorizou somente para futuro a cobrança das taxas, a que se reporta, pelos organismos de coordenação economica.