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012153 AI generated

Portuguese court allows customs liquidation appeal, requiring notification of payment for assessed duties.

Case Number 012153
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supremo Tribunal Administrativo unanimously allowed the appeal against customs liquidation acts, mandating the instruction of the petition to include payment notifications. Mota & Comp SA challenged the Director of the Lisbon Customs Office's liquidation of import duties, arguing procedural defects in the assessment process. The court ruled that the administrative acts satisfied legal requirements and that the onus fell on the authorities to formally notify the parties of the quantified amounts before enforcement.

Legislator headnote

Official

PETIÇÃO INSTRUÇÃO DA PETIÇÃO ACTO DE LIQUIDAÇÃO LIQUIDAÇÃO PELOS SERVIÇOS ADUANEIROS NOTIFICAÇÃO PARA PAGAMENTO IDENTIFICAÇÃO DO ACTO RECORRIDO IDENTIFICAÇÃO DO AUTOR DO ACTO RECORRIDO

Keywords

AI generated
customs liquidation import duties payment notification administrative appeal procedural requirements tax assessment customs authority

Cited Legislation

AI generated
LPTA Art. 36(1)
LPTA Art. 46
CPCI Art. 90
CPCI Art. 93

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Full text

[AREA TEMATICA 1] DIR PROC ADUAN CONT. [LEGISLACAO NACIONAL] LPTA85 ART36 N1 C ART46. CPCI63 ART90 ART93. [ANO DA PUBLICACAO] 90 [DATA DE ENTRADA] 01/24/1990 [Nº CONVENCIONAL] JSTA00031729 [Nº DO DOCUMENTO] SA219900516012153 [OBJECTO] DESP TRIBUNAL FISCAL ADUANEIRO DE LISBOA. [PRIVACIDADE] 01 [RECORRENTE] MOTA & COMP SA [RECORRIDO 1] DIRECTOR DA ALFANDEGA DE LISBOA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/D3AB62CD31361235802568FC0037EEB9?OpenDocument

SUMÁRIO

Satisfaz os requisitos da petição de recurso de actos de liquidação de receitas tributarias aduaneiras e o respectivo onus de a instruir a junção das notificações para pagamento das quantias apuradas nos actos que se indicam como impugnados.