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004977 AI generated

Portuguese origin goods for consumption must pay Article 11 Tabela II duties under Customs Reform.

Case Number 004977
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court upheld the fiscal audit against the importer, ruling that Portuguese-origin goods destined for consumption are subject to specific customs duties. The court found that the respondent correctly applied the provisions of the Customs Reform and the relevant tariff table. Consequently, the administrative decision to collect the emoluments was confirmed as legally sound.

Legislator headnote

Official

DESPACHO DE CABOTAGEM EMOLUMENTOS ADUANEIROS TRANSGRESSÃO ADUANEIRA MERCADORIA ORIGINARIA DO ESPAÇO PORTUGUES MERCADORIA DESTINADA A CONSUMO

Keywords

AI generated
Portuguese origin goods Customs duties Tabela II Fiscal audit confirmation Customs Reform application Import emoluments liability

Cited Legislation

AI generated
RGU das Alfândegas na redacção do DL 464/70 de 1970/10/09 Art. 319, Par. 2
Art. 381, Par. 2
Reforma Aduaneira na redacção do DL 49413 de 1969/11/24 Tabela II Art. 11
Tabela II Art. 12
Tabela II Art. 96, Par. 2
Cadu.41 Art. 50
Cadu.41 Art. 51

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Full text

[AREA TEMATICA 1] DIR ADUAN - EMOLUMENTOS SERVIÇOS.

[LEGISLACAO NACIONAL] RGU DAS ALFANDEGAS NA REDACÇÃO DO DL 464/70 DE 1970/10/09 ART319 PAR2ART381 PAR2 PAR3. REFORMA ADUANEIRA NA REDACÇÃO DO DL 49413 DE 1969/11/24 TABELA II ART11 ART12 ART96 PAR2. CADU41 ART50 ART51.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 446

[ANO DA PUBLICACAO] 74

[APENDICE] DG

[DATA DO APENDICE] 04/29/1976

[Nº CONVENCIONAL] JSTA00014427

[Nº DO DOCUMENTO] SA219740403004977

[OBJECTO] SENT AUDITORIA FISCAL 2J LISBOA.

[PRIVACIDADE] 01

[RECORRENTE] DUARTE , VITOR

[RECORRIDO 1] COUTINHO , FERNANDO

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/E5E184DBB1DFBF69802568FC003717F4?OpenDocument

SUMÁRIO

As mercadorias originarias do espaço portugues para consumo estão sujeitas ao emolumentos do artigo 11 da tabela II anexa a Reforma Aduaneira.