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004483 AI generated

Court rules origin certificate must be presented before verification and verification requires interested party presence.

Case Number 004483
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court upheld the fiscal audit of a port from August 21, 1967, against the industrial company. The company argued procedural irregularities regarding the origin certificate, while the state contended strict adherence to customs verification protocols. The court ruled that the certificate must be offered prior to verification and that the verification process must occur in the presence of the interested party or their representative.

Legislator headnote

Official

VERIFICAÇÃO DE ALFANDEGA CERTIFICADO DE ORIGEM

Keywords

AI generated
origin certificate presentation customs verification procedure interested party presence fiscal audit port administrative review customs

Cited Legislation

AI generated
RGA Art. 258
RGA Art. 259

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Full text

[AREA TEMATICA 1] DIR PROC ADUAN CONT - PROC FISC. [LEGISLACAO NACIONAL] RGA41 ART258 ART259. [ANO DA PUBLICACAO] 1972 [Nº CONVENCIONAL] JSTA00019003 [Nº DO DOCUMENTO] SA419680710004483 [Nº DO VOLUME] XXVII [OBJECTO] SENT AUDITORIA FISCAL PORTO DE 1967/08/21. [PAGINA] 15 [PRIVACIDADE] 01 [RECORRENTE] SOC INDUSTRIAL DE CURTUMES PAULO DA SILVA RANITO SARL [RECORRIDO 1] FAZENDA NACIONAL [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/9CE381F4F3129E21802568FC00374837?OpenDocument

SUMÁRIO

O certificado de origem deve ser oferecido ate a verificação, mas esta deve ter lugar na presença do interessado ou seu mandatario.