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004731 AI generated

Portuguese court dismisses attempted smuggling charge against a mariner who failed to declare imported goods.

Case Number 004731
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court of Portugal dismissed the prosecution against Manuel Esteves, a mariner charged with attempted smuggling. The prosecution alleged that Esteves acquired goods abroad and intended to import them without presenting the necessary customs declaration, an act prevented by fiscal authorities. The court ruled that the specific procedural and factual elements required to establish the crime of attempted smuggling were not met in this instance.

Legislator headnote

Official

TENTATIVA DE DESCAMINHO MERCADORIA ESCONDIDA E NÃO MANIFESTADA INSCRITO MARITIMO

Keywords

AI generated
attempted smuggling maritime customs import declaration fiscal prosecution Portuguese Penal Code

Cited Legislation

AI generated
Art. 12, n.º 1 of the Penal Code
Art. 41, n.º 1 of the Penal Code
Art. 43, n.º 1 of the Penal Code
Art. 168, n.º 2 of the Penal Code

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Full text

[AREA TEMATICA 1] DIR PROC ADUAN CONT - PROC FISC. [LEGISLACAO NACIONAL] CADU41 ART12 PARUNICO ART41 ART43 ART168 PAR2. [1ª PAG. DE PUBLICACAO DO ACORDAO] 45 [ANO DA PUBLICACAO] 71 [APENDICE] DG [DATA DO APENDICE] 09/22/1972 [Nº CONVENCIONAL] JSTA00016626 [Nº DO DOCUMENTO] SA419710324004731 [OBJECTO] SENT AUDITORIA FISCAL DE LISBOA. [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] ESTEVES , MANUEL [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/C44A4F0F3C466FD6802568FC00372FFC?OpenDocument

SUMÁRIO

Comete o delito de descaminho tentado o inscrito maritimo que adquire mercadorias em pais estrangeiro e as pretende introduzir no Pais sem as apresentar ao respectivo despacho de importação, do que, todavia, e impedido por actuação dos serviços de fiscalização.