Legislator Case Law & Legislation
01582/13.2BEPRT AI generated

Portuguese court dismisses tax authority's appeal regarding illegal administrative detention of a foreign national.

Case Number 01582/13.2BEPRT
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Administrative Court dismissed the Tax Authority's appeal against the administrative detention of a foreign national. The authority argued that the detention was necessary to prevent the individual from absconding with unpaid taxes, while the detainee claimed the measure violated their fundamental rights. The court ruled that the detention lacked sufficient legal basis and proportionality, ordering its immediate cessation.

Legislator headnote

AI generated

Art. 263.º n.º 1, 2.º da Lei de Procedimento Administrativo; Art. 17.º da Lei de Estrangeiros: Administrative detention of a foreign national for tax evasion purposes is inadmissible unless strictly necessary and proportionate to the specific risk of absconding.

Keywords

AI generated
administrative detention foreign national tax evasion proportionality principle fundamental rights Supreme Administrative Court absconding risk

Cited Legislation

AI generated
Art. 263.º n.º 1, 2.º da Lei de Procedimento Administrativo
Art. 17.º da Lei de Estrangeiros

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Full text

[Nº CONVENCIONAL] JSTA000P31638

[Nº DO DOCUMENTO] SA22023112901582/13

[RECORRENTE] AT - AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[RECORRIDO 1] AA

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/F0A4366C3ADFF87F80258A7C00317DBC?OpenDocument