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004072 AI generated

Portuguese court dismisses customs evasion claim for importing thousands of fish without prior tax payment.

Case Number 004072
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Tribunal unanimously dismissed the jurisdictional appeal filed by João Pereira against the National Treasury. The court found that importing thousands of fish for public consumption without prior tax payment constituted the crime of customs evasion under the relevant customs code. Consequently, the administrative decision to deny the request was upheld as legally correct and in compliance with statutory obligations.

Legislator headnote

Official

DESCAMINHO DIREITOS ADUANEIROS MERCADORIA DESTINADA A CONSUMO

Keywords

AI generated
customs evasion crime fish import tax public consumption goods jurisdictional appeal National Treasury claim

Cited Legislation

AI generated
Article 42, paragraph 1, in conjunction with Article 36, paragraph 4, of the Customs Contencious Code
Article 477 of the General Administrative Code

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Full text

[AREA TEMATICA 1] DIR PROC ADUAN CONT - PROC FISC. [LEGISLACAO NACIONAL] CADU41 ART19 PAR2 ART36 N4 ART42 N1 ART177 N6. RGA41 ART477. [ANO DA PUBLICACAO] 1968 [Nº CONVENCIONAL] JSTA00024117 [Nº DO DOCUMENTO] SA419641104004072 [Nº DO VOLUME] XXIII [OBJECTO] DESP. [PAGINA] 14 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] PEREIRA , JOÃO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/5E6C2DFAB5AC1DF2802568FC0037BE61?OpenDocument

SUMÁRIO

Constitui delito de descaminho de direitos a entrada de alguns milhares de peixes no consumo publico sem previo pagamento do imposto que era devido (artigo 42, n. 1, com referencia ao artigo 36, n. 4, do Contencioso Aduaneiro).