Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
004332 AI generated

Portuguese court rules indigenous art objects are exempt from import duties and cannot be smuggling charges.

Case Number 004332
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court partially dismissed the prosecution against Silva, who was charged with smuggling indigenous art objects. The court held that such objects are legally exempt from import duties and therefore cannot constitute the crime of smuggling. Consequently, the prosecution failed to prove the essential elements of the offense required for conviction.

Legislator headnote

Official

DESCAMINHO MERCADORIA ESCONDIDA E NÃO MANIFESTADA OBJECTO DE ARTE INDIGENA ISENÇÃO DE DIREITOS DE IMPORTAÇÃO MERCADORIA LIVRE DE DIREITOS DE IMPORTAÇÃO

Keywords

AI generated
indigenous art exemption import duty waiver smuggling crime elements customs code provisions prosecution dismissal

Cited Legislation

AI generated
Art. 35 of the Customs Code
Art. 41, Para. 2 of the Customs Code
Art. 168, Para. 2 of the Customs Code

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 ADUAN - DIREITOS IMPORTAÇÃO. [LEGISLACAO NACIONAL] CADU41 ART35 PARUNICO ART41 PAR2 ART168 PAR2. [ANO DA PUBLICACAO] 1971 [Nº CONVENCIONAL] JSTA00020458 [Nº DO DOCUMENTO] SA419661221004332 [Nº DO VOLUME] XXV [OBJECTO] DESP. [PAGINA] 18 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] SILVA , JOSE [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/D7FB0AB4DF944EEB802568FC0037BA16?OpenDocument

SUMÁRIO

I - E delito de descaminho a introdução no Pais de mercadoria sujeita a direitos, atraves da alfandega, sem o seu pagamento.

II - Os objectos de arte indigena são isentos de direitos de importação. III - Não pode ser objecto de delito de descaminho a mercadoria desalfandegada por tolerancia.