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004145 AI generated

Court holds that selling fish without a tax officer's receipt constitutes the crime of smuggling under the Customs Controversy Act.

Case Number 004145
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 Adelino Fanha against a fiscal audit decision. The court found that Fanha committed the crime of smuggling by selling fish from his boat without presenting the required receipt from the weighing officer to the tax authority. Consequently, the court ruled that withholding this document and selling the goods without payment constituted a violation of the Customs Controversy Act.

Legislator headnote

Official

DESCAMINHO INSCRITO MARITIMO IMPOSTO DE PESCADO PEIXE LOTA

Keywords

AI generated
smuggling crime customs controversy act fish tax receipt maritime fishing fiscal audit decision

Cited Legislation

AI generated
Art. 42, n. 1 of the Customs Controversy Act
Art. 43 of the Customs Controversy Act

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Full text

[AREA TEMATICA 1] DIR PROC ADUAN CONT - PROC FISC. [LEGISLACAO NACIONAL] CADU41 ART42 N1 ART43. [ANO DA PUBLICACAO] 1970 [Nº CONVENCIONAL] JSTA00021912 [Nº DO DOCUMENTO] SA419650707004145 [Nº DO VOLUME] XXIV [OBJECTO] SENT AUDITORIA FISCAL LISBOA DE 1965/03/15. [PAGINA] 14 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] FANHA , ADELINO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/54DBB30CF0A5EADC802568FC00376C04?OpenDocument

SUMÁRIO

Constitui delito de descaminho, previsto e punido nos artigos 42, n. 1, e 43 do Contencioso Aduaneiro, o facto de um maritimo retirar da lota e vender alguns peixes sem apresentar a fiscalização o bilhete passado pelo funcionario pesador, subtraindo assim a mercadoria ao pagamento do correspondente imposto de pescado.