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004056 AI generated

Portuguese court dismisses fiscal audit appeal, placing burden of proof on the accused for tax crimes.

Case Number 004056
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 Aldemiro Fernandes against a fiscal audit of his free-circulation goods. The Fazenda Nacional argued that the audit was lawful, while Fernandes contended that the burden of proving tax offenses should rest with the authorities. The court ruled that the onus of proof regarding fiscal crimes lies with the accused, thereby rejecting the administrative measure. Consequently, the appeal was rejected, and the original audit decision stands.

Legislator headnote

Official

MERCADORIA DE CIRCULAÇÃO LIVRE INFRACÇÃO FISCAL ONUS DE PROVA

Keywords

AI generated
burden of proof fiscal crime free circulation goods tax audit administrative appeal

Cited Legislation

AI generated
RGA Art. 691
Art. 36 n.º 5

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Full text

[AREA TEMATICA 1] DIR PROC ADUAN CONT - PROC FISC. [LEGISLACAO NACIONAL] RGA41 ART691. CADU41 ART36 N5. [ANO DA PUBLICACAO] 64 [Nº CONVENCIONAL] JSTA00024111 [Nº DO DOCUMENTO] SA419641028004056 [OBJECTO] DESP AUDITORIA FISCAL DO PORTO. [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] FERNANDES , ALDEMIRO [REFERENCIA PUBLICACAO 1] AD N37 ANOIV PAG120 [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/5BAB0BB57B233AF0802568FC0037BE53?OpenDocument

SUMÁRIO

Recai sobre a acusação o onus da prova de que as mercadorias de circulação não condicionada foram objecto de delito fiscal.