Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
017027 AI generated

Fiscal execution against cargo agents deemed inadmissible as they lack standing to be sued.

Case Number 017027
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Inadmissible
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the fiscal execution initiated by the National Treasury against Arnaldo Couto & Filhos LDA, a cargo agent. The court held that agents of traffic are legally incapable of being sued in fiscal enforcement proceedings for storage debts incurred at the Douro and Leixões ports. Consequently, the court ruled that these agents are not legitimate parties to such actions, rendering the entire execution procedurally invalid.

Legislator headnote

Official

EXECUÇÃO FISCAL LEGITIMIDADE DO EXECUTADO AGENTE DE TRAFEGO PORTOS DO DOURO E LEIXÕES ARMAZENAGEM DE MERCADORIA

Keywords

AI generated
fiscal execution cargo agents legitimate standing port storage debts procedural inadmissibility

Cited Legislation

AI generated
D 26747 de 1936/07/06 Art. 40
DL 36977 de 1948/07/20 Art. 27
RGU dos Agentes de Tráfego Art. 4

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - EXEC FISCAL.

[LEGISLACAO NACIONAL] D 26747 DE 1936/07/06 ART40. D 26747 DE 1936/07/06 NA REDACÇÃO DO DL 432/71 DE 1971/10/14 ART38. DL 36977 DE 1948/07/20 ART27. CPCI63 ART153 ART155 C. CCIV66 ART733. RGU DOS AGENTES DE TRAFEGO DE MERCADORIAS DOS PORTOS DO DOURO E LEIXÕES ART4.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 817

[ANO DA PUBLICACAO] 74

[APENDICE] DG

[DATA DE ENTRADA] 06/29/1973

[DATA DO APENDICE] 06/08/1976

[Nº CONVENCIONAL] JSTA00014509

[Nº DO DOCUMENTO] SA219740703017027

[OBJECTO] AC T2INSTCI.

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA NACIONAL

[RECORRIDO 1] ARNALDO COUTO & FILHOS LDA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/C507AE77E91AF692802568FC003718CD?OpenDocument

SUMÁRIO

Os agentes de trafego são parte ilegitima na execução fiscal instaurada para cobrança das quantias em divida pela armazenagem das mercadorias nos portos do Douro e Leixões pertencentes as pessoas de quem recebem delegação para fazer transitar atraves dos portos as mercadorias dos importadores ou exportadores.