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018313 AI generated

Customs liquidation appeals must follow judicial challenge rules but benefit from automatic suspension of effectiveness.

Case Number 018313
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court allowed the direct appeal against customs liquidation acts, ruling they must follow judicial challenge procedures under the Customs Code. The appellant argued for procedural alignment with judicial challenges, while the customs authority contended for standard administrative review. The court granted the appeal because the suspension of effectiveness mechanism applies supletively in this domain, ensuring the appeal's validity.

Legislator headnote

Official

CONTENCIOSO ADUANEIRO IMPUGNAÇÃO JUDICIAL RECURSO CONTENCIOSO LIQUIDAÇÃO PELOS SERVIÇOS ADUANEIROS PROCESSO JUDICIAL TRIBUTÁRIO RECEITA TRIBUTÁRIA ADUANEIRA SUSPENSÃO DE EFICÁCIA EFEITO SUSPENSIVO

Keywords

AI generated
customs liquidation appeals judicial challenge procedures suspension of effectiveness direct administrative appeal customs revenue collection

Cited Legislation

AI generated
Art. 4, n. 1 of the Law No. 85/99
Art. 76 of the Law No. 85/99
Art. 102 of the Law No. 85/99
Art. 130, n. 2 of the Law No. 85/99
II - Neste domínio, porém, será de observar o mecanismo do "efeito suspensivo", previsto no art. 130, n.
Art. 120 of the Customs Code
I - O recurso de actos de liquidação de receitas tributárias aduaneiras deve seguir os termos do processo de impugnação judicial, regulado nos arts. 120 e segs.
Art. 166 of the Customs Code
Art. 172 of the Customs Code
Art. 255 of the Customs Code
Art. 202 of the Administrative Code
Art. 208 of the Administrative Code
Art. 21, n. 4 of the Administrative Procedure Law
Art. 32, n. 1, b of the Administrative Procedure Law
Art. 41, n. 1, a of the Administrative Procedure Law
Art. 42, n. 1, a of the Administrative Procedure Law
Art. 62, n. 1, a of the Administrative Procedure Law

Cited Case Law

AI generated
AC STAPLENO PROC13273 DE 1993/03/17
[JURISPRUDENCIA NACIONAL] AC STAPLENO PROC13273 DE 1993/03/17.
AC STA PROC12722 DE 1991/01/16
AC STA PROC12722 DE 1991/01/16.
AC STAPLENO PROC5598 DE 1991/04/10
AC STAPLENO PROC5598 DE 1991/04/10.
AC STA PROC16165 DE 1994/02/09
AC STA PROC16165 DE 1994/02/09.

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Full text

[AREA TEMATICA 1] DIR PROC ADUAN CONT - REC DIRECTO. DIR PROC TRIBUT CONT - IMPUGN JUDICIAL. DIR ADM CONT - MEIO PROC ACESSÓRIO SUSPEFIC.

[LEGISLACAO NACIONAL] LPTA85 ART4 N1 ART76 ART102 ART130 N2. CPCI63 ART5 ART89. CPTRIB91 ART120 ART166 ART172 ART255. CADU41 ART202 ART208. ETAF84 ART21 N4 ART32 N1 B ART33 N1 B ART41 N1 A ART42 N1 A ART62 N1 A ART68 N1 A ART121 N2. CPC67 ART199 ART687 N4 ART710 N1 N2 ART734 N1 A N2 ART735 N2 ART736 ART751.

[JURISPRUDENCIA NACIONAL] AC STAPLENO PROC13273 DE 1993/03/17. AC STA PROC12722 DE 1991/01/16. AC STAPLENO PROC5598 DE 1991/04/10. AC STA PROC16165 DE 1994/02/09.

[ANO DA PUBLICACAO] 94

[DATA DE ENTRADA] 06/22/1994

[Nº CONVENCIONAL] JSTA00041043

[Nº DO DOCUMENTO] SA219941207018313

[OBJECTO] SENT TFA LISBOA PER SALTUM.

[PRIVACIDADE] 01

[RECORRENTE] SOINTAL-SOC DE INICIATIVAS TURISTICAS ALGARVIAS SA

[RECORRIDO 1] CHEFE DA DELEGAÇÃO ADUANEIRA DE ALVERCA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/4F6342C3645EBEDC802568FC00391561?OpenDocument

SUMÁRIO

I - O recurso de actos de liquidação de receitas tributárias aduaneiras deve seguir os termos do processo de impugnação judicial, regulado nos arts. 120 e segs. do CPT.

II - Neste domínio, porém, será de observar o mecanismo do "efeito suspensivo", previsto no art. 130, n. 2, da LPTA, aqui supletivamente aplicável.