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004016 AI generated

Failure to contrast seized foreign watches does not presume tax crime; prosecution must prove the offense.

Case Number 004016
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court dismissed the appeal against the non-provision of a judicial order. The prosecution argued that uncontrasted seized watches implied a tax crime, while the defense contended that seizure alone is insufficient evidence. The court ruled that the absence of a contrast certificate does not presume guilt, placing the burden of proving the fiscal offense entirely on the accuser.

Legislator headnote

Official

CONTRABANDO RELOGIOS CONTRASTADOS MERCADORIA APREENDIDA MERCADORIA EM CIRCULAÇÃO INFRACÇÃO FISCAL ONUS DE PROVA

Keywords

AI generated
contraband presumption fiscal offense burden seized goods contrast tax crime evidence prosecution proof duty

Cited Legislation

AI generated
RGA Art. 404-B
Art. 691, para. 5
CADU Art. 36, n. 5

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Full text

[AREA TEMATICA 1] DIR PROC ADUAN CONT - PROC FISC. DIR ADUAN - DIREITOS IMPORTAÇÃO. [LEGISLACAO NACIONAL] RGA41 ART404 B ART691 PAR5. CADU41 ART36 N5. [ANO DA PUBLICACAO] 1968 [Nº CONVENCIONAL] JSTA00024090 [Nº DO DOCUMENTO] SA419640624004016 [Nº DO VOLUME] XXIII [OBJECTO] DESP. [PAGINA] 8 [PRIVACIDADE] 01 [RECORRENTE] RIBEIRO , ABILIO E OUTROS [RECORRIDO 1] SILVA , JOAQUIM E OUTROS [REFERENCIA PUBLICACAO 1] AD N34 ANOIII PAG1289 [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/C8D4CEBCF8A33124802568FC0037BDF1?OpenDocument

SUMÁRIO

O simples facto de alguns relogios de pulso de origem estrangeira apreendidos ja fora da circulação não estarem contrastados não faz presumir que se encontrem em delito de contrabando, competindo a acusação a prova de que foram objecto de delito fiscal.