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014076 AI generated

Portuguese court dismisses customs duty exemption appeal due to loss of subject matter from supervening impossibility.

Case Number 014076
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court unanimously dismissed the appeal filed by Precape-Fábrica de Cápsulas LDA against a customs duty exemption order. The appellant argued for the validity of the exemption, but the court found that supervening impossibility had rendered the subject matter of the dispute non-existent. Consequently, the court extinguished the proceedings without addressing the merits of the original administrative act.

Legislator headnote

Official

REVOGAÇÃO DO ACTO RECORRIDO PERDA DE OBJECTO IMPOSSIBILIDADE SUPERVENIENTE DA LIDE EXTINÇÃO DA INSTANCIA ISENÇÃO DE DIREITOS ADUANEIROS

Keywords

AI generated
loss of subject matter supervening impossibility extinction of proceedings customs duty exemption administrative appeal dismissal

Cited Legislation

AI generated
CPC Art. 287
CPC Art. 663
RSTA Art. 103

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Full text

[AREA TEMATICA 1] DIR ADM CONT - ACTO. [AREA TEMATICA 2] DIR PROC CIV. [LEGISLACAO NACIONAL] CPC67 ART287 E ART663. RSTA57 ART103. [1ª PAG. DE PUBLICACAO DO ACORDAO] 762 [ANO DA PUBLICACAO] 0 [APENDICE] DR [DATA DE ENTRADA] 12/21/1979 [DATA DO APENDICE] 03/14/1985 [Nº CONVENCIONAL] JSTA00007727 [Nº DO DOCUMENTO] SA119810212014076 [OBJECTO] DESP DIRGER ADJUNTO DAS ALFANDEGAS DE 1979/02/28. [PAGINA] 0 [PRIVACIDADE] 1 [RECORRENTE] PRECAPE-FABRICA DE CAPSULAS LDA [RECORRIDO 1] DGA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/C4FACF193888EEF0802568FC00386A5D?OpenDocument

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