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016698 AI generated

Portuguese court rules customs guard fees for free quays apply to permanent inspection services.

Case Number 016698
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court upheld the Fazenda Nacional's claim for customs guard fees regarding goods in free quays. The court confirmed that permanent inspection services rendered by the Guarda Fiscal on such goods are subject to the fee schedule published in the Diário do Governo in December 1969. This decision established that the legal obligation to pay these emoluments applies specifically to the continuous nature of the surveillance service provided.

Legislator headnote

Official

EMOLUMENTOS A GUARDA FISCAL SERVIÇO DE VIGILANCIA ACTUALIZAÇÃO DA TABELA DE EMOLUMENTOS ILEGALIDADE ABSTRACTA MERCADORIA EM CAIS LIVRE DESPACHO NORMATIVO TAXA PRINCIPIO DA LEGALIDADE TRIBUTARIA

Keywords

AI generated
customs guard emoluments free quays inspection permanent surveillance service fee schedule validity administrative legality

Cited Legislation

AI generated
Art. 1 of DL 48189 of 30 December 1967
Diário do Governo, I series, 23 December 1969
Art. 2 A of D 33023 of 6 September 1943
Art. 1 of CCIV66
Art. 5 of CCIV66
Art. 176 A of CPCI63
Art. 47 of Reforma Aduaneira
Art. 3 of DL 46311 of 26 April 1965
Art. 70 of CONST33
CL of 31 March 1885
D of 17 September 1885
D of 23 December 1885
Art. 2 of D 4560 of 8 July 1918
DG 298 IS of 23 December 1969

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Full text

[AREA TEMATICA 1] DIR ADUAN - EMOLUMENTOS GF.

[LEGISLACAO NACIONAL] DL 48189 DE 1967/12/30 ART1. TABELA DE EMOLUMENTOS ESPECIAIS DA GUARDA FISCAL ANEXO AO D 33023 DE 1943/09/06 ART2 A. CCIV66 ART1 ART5. CPCI63 ART176 A. REFORMA ADUANEIRA ART47 PARUNICO. DL 46311 DE 1965/04/26 ART3. CONST33 ART70. CL DE 1885/03/31. D 4 DE 1885/09/17. D DE 1885/12/23 ART2 PARUNICO. D 4560 DE 1918/07/08 ART2 PARUNICO. DESP MINFIN IN DG 298 IS 1969/12/23.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 950

[ANO DA PUBLICACAO] 72

[APENDICE] DG

[DATA DE ENTRADA] 04/03/1972

[DATA DO APENDICE] 06/06/1974

[Nº CONVENCIONAL] JSTA00016555

[Nº DO DOCUMENTO] SA219721115016698

[OBJECTO] AC T2INSTCI.

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA NACIONAL

[RECORRIDO 1] RUI DE LACERDA & COMP LDA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/EE9B5427CF09DB4E802568FC00372F43?OpenDocument

SUMÁRIO

Os serviços de fiscalização permanente prestados pela Guarda Fiscal sobre mercadorias descarregadas para cais livre estão sujeitos ao pagamento dos emolumentos estabelecidos na tabela publicada no Diario do Governo, I serie, de 23 de Dezembro de

1969, em execução do disposto no artigo 1 do Decreto-Lei n. 48189, de 30 de Dezembro de 1967.