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000225 AI generated

Tax evasion conviction upheld for importing duty-free goods from US base without paying customs duties.

Case Number 000225
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 fiscal audit's request to revoke the conviction for tax evasion. The defendant, Maria Bettencourt, was found guilty of importing goods from the US base at Lajes without paying required duties, violating Article 2 of the Customs Law. The court ruled that the statutory definition of tax evasion was clearly met by the defendant's actions, leaving no room for the administrative review to overturn the criminal judgment.

Legislator headnote

Official

DESCAMINHO DIREITOS ADUANEIROS PAGAMENTO BASE AEREA DAS LAJES ISENÇÃO DE DIREITOS DE IMPORTAÇÃO

Keywords

AI generated
tax evasion customs law duty-free import US base Lajes fiscal audit

Cited Legislation

AI generated
DL 38803 de 26 de Junho de 1952, Art. 1
DL 38803 de 26 de Junho de 1952, Art. 2

Cited Case Law

AI generated
AC STA de 1973/03/28
[JURISPRUDENCIA NACIONAL] AC STA DE 1973/03/28 IN AP-DG 1974/08/07 PAG70.
IN AP-DG 1974/08/07
[JURISPRUDENCIA NACIONAL] AC STA DE 1973/03/28 IN AP-DG 1974/08/07 PAG70.

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Full text

[AREA TEMATICA 1] DIR PROC ADUAN CONT - PROC FISC. [LEGISLACAO NACIONAL] DL 38803 DE 1952/06/26 ART1 ART2. [JURISPRUDENCIA NACIONAL] AC STA DE 1973/03/28 IN AP-DG 1974/08/07 PAG70. [1ª PAG. DE PUBLICACAO DO ACORDAO] 48 [ANO DA PUBLICACAO] 75 [APENDICE] DG [DATA DE ENTRADA] 08/09/1974 [DATA DO APENDICE] 09/24/1976 [Nº CONVENCIONAL] JSTA00013991 [Nº DO DOCUMENTO] SA219750212000225 [OBJECTO] SENT AUDITORIA FISCAL. [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] BETTENCOURT , MARIA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/573137C08C032DF2802568FC0037116B?OpenDocument

SUMÁRIO

Nos termos do artigo 2 do Decreto-Lei n. 38803, de 26 de Junho de 1952, comete o delito fiscal de descaminho aquele que compra na cantina americana da Base Aerea das Lajes, sem o pagamento dos respectivos direitos, mercadorias importadas com isenção para consumo naquela base.