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002118 AI generated

Portuguese court holds import duty tax article 8 lacks retroactive effect, allowing charges only for post-enactment facts.

Case Number 002118
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Supreme Administrative Court unanimously dismissed the appeal filed by IAPO against the Union Fabril SARL regarding import duty taxes. The court determined that Article 8 of Decree-Law 47466 does not possess retroactive nature, permitting tax collection solely for facts occurring after the decree's entry into force. Consequently, the authority's attempt to apply the new tax regime to prior transactions was rejected as legally invalid.

Legislator headnote

Official

MERCADORIA IMPORTADA DIREITOS ADUANEIROS TAXA ISENÇÃO FISCAL APLICAÇÃO RETROACTIVA ORGANISMO DE COORDENAÇÃO ECONOMICA

Keywords

AI generated
import duty tax retroactive application fiscal authority decree law validity administrative appeal

Cited Legislation

AI generated
DL 47466 de 1966/12/31, Art. 8
Instruções Preliminares da Pauta de Importação aprovadas pelo DL 42656 de 1959/11/18, Art. 72, Par. 3

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Full text

[AREA TEMATICA 1] DIR FISC - TAXA.

[LEGISLACAO NACIONAL] DL 47466 DE 1966/12/31 ART8. INSTRUÇÕES PRELIMINARES DA PAUTA DE IMPORTAÇÃO APROVADAS PELO DL 42656 DE 1959/11/18 ART72 PAR3.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 510

[ANO DA PUBLICACAO] 0

[APENDICE] DG

[DATA DE ENTRADA] 12/07/1972

[DATA DO APENDICE] 04/23/1975

[Nº CONVENCIONAL] JSTA00001302

[Nº DO DOCUMENTO] SAP19731211002118

[OBJECTO] AC 1 SECÇÃO PROC8571.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] IAPO

[RECORRIDO 1] COMP UNIÃO FABRIL SARL

[REFERENCIA A DOUTRINA] OLIVEIRA ASCENSÃO IN RT ANO91 PAG294-295. CASTRO MENDES MANUAL DE PROCESSO CIVIL 1963 PAG7. ENNECCERUS-NIPPERDEV TRATADO DE DIREITO CIVIL IN RDES N3-4 ANOXIV PAG352 PAG356. PIRES DE LIMA E ANTUNES VARELA NOÇÕES FUNDAMENTAIS DE DIREITO CIVIL 6ED PAG117.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/D47C0CF2AB85D62A802568FC00380CC9?OpenDocument

SUMÁRIO

O artigo 8 do Decreto-Lei n. 47466 não tem natureza retroactiva, autorizando somente a cobrança de taxas pelos factos ocorridos apos o inicio da vigencia do diploma.