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013334 AI generated

Portuguese court dismisses customs liquidation appeal due to procedural error in the judicial challenge form.

Case Number 013334
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Tribunal dismissed the judicial appeal against a customs liquidation due to a procedural error in the form of the challenge. The appellant, a vehicle representation company, contested the liquidation, but the court found the proceedings followed the wrong judicial recourse format. Consequently, the court ordered the annulment of the challenged act based on this formal defect.

Legislator headnote

Official

LIQUIDAÇÃO PELOS SERVIÇOS ADUANEIROS IMPUGNAÇÃO JUDICIAL RECURSO CONTENCIOSO ERRO NA FORMA DE PROCESSO

Keywords

AI generated
customs liquidation appeal procedural form error judicial recourse defect administrative annulment Portuguese customs law

Cited Legislation

AI generated
Art. 202 of the Customs Code
Art. 203 of the Customs Code
Art. 208 of the Customs Code
Art. 24 N1, N2, N4 of the Law on Customs Procedures
Art. 51 N1 of the Customs Regulations
Art. 7 N2 of the Civil Code
Art. 199 of the Code of Civil Procedure
Art. 202 of the Code of Civil Procedure
Art. 3 of the Tax Procedure Code

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Full text

[AREA TEMATICA 1] DIR PROC ADUAN CONT.

[LEGISLACAO NACIONAL] CADU41 ART202 ART203 ART208. LOSTA56 ART24 N1 N2 N4. RSTA57 ART51 N1. CCIV66 ART7 N2. CPC67 ART199 ART202. CODIGO DE PROCESSO TRIBUTARIO ART3.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 494

[ANO DA PUBLICACAO] 91

[APENDICE] DR

[DATA DE ENTRADA] 02/20/1991

[DATA DO APENDICE] 01/20/1994

[Nº CONVENCIONAL] JSTA00033173

[Nº DO DOCUMENTO] SA219911023013334

[OBJECTO] DESP TFA.

[PRIVACIDADE] 01

[RECORRENTE] R.A.C.-REPRESENTAÇÕES DE AUTOMOVEIS E CAMIÕES SARL

[RECORRIDO 1] DIRSERV DE TRAFEGO ARMAZENAGEM E BENEFICIOS FISCAIS

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/EF67659CF5D3FCD7802568FC0037F89F?OpenDocument

SUMÁRIO

I - O meio de ataque judicial a liquidação aduaneira e a impugnação judicial.

II - Tendo os autos seguido a forma de recurso contencioso, verifica-se erro na forma de processo, de conhecimento oficioso a importar a anulação do processado.