Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
004126 AI generated

Sentences by a fiscal auditor absolving a defendant from customs evasion charges are not subject to mandatory appeal.

Case Number 004126
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 mandatory appeal filed by the National Treasury against a sentence issued by a fiscal auditor. The auditor had absolved the defendant, Fernando Santos, from the maximum fine and license suspension for attempted customs evasion. The court ruled that such sentences do not fall under the scope of mandatory appeals, thereby upholding the lower instance's decision.

Legislator headnote

Official

CONTENCIOSO ADUANEIRO RECURSO OBRIGATÓRIO ABSOLVIÇÃO DA INSTÂNCIA DESCAMINHO

Keywords

AI generated
mandatory appeal scope fiscal auditor jurisdiction customs evasion charges administrative appeal limits attempted crime penalty

Cited Legislation

AI generated
Art. 41 of the Customs Code
Art. 42, n.º 1 of the Customs Code
Art. 43 of the Customs Code
Art. 177, n.º 5 of the Customs Code
Art. 177, n.º 6 of the Customs Code

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

[AREA TEMATICA 1] DIR PROC ADUAN CONT - PROC FISC. [LEGISLACAO NACIONAL] CADU41 ART42 N1 ART43 ART177 N5 N6. [ANO DA PUBLICACAO] 1970 [Nº CONVENCIONAL] JSTA00021584 [Nº DO DOCUMENTO] SA419650519004126 [Nº DO VOLUME] XXIV [OBJECTO] SENT AUDITORIA FISCAL LISBOA DE 1965/01/12. [PAGINA] 8 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] SANTOS , FERNANDO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/55DC632AFB74268F802568FC0038ECCF?OpenDocument

SUMÁRIO

Não está sujeita a recurso obrigatório a sentença proferida por um auditor fiscal e que absolveu o arguido da indiciação na multa máxima de 1545 escudos e suspensão ou eliminação da matrícula como autor da tentativa de delito de descaminho.