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1079/98 AI generated

Customs refund rights belong to the importer, not the agent, and only the right holder has standing.

Case Number 1079/98
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court ruled that the right to a customs refund belongs exclusively to the importer, not their customs agent. Consequently, the agent lacked the necessary legal standing to initiate the refund procedure. The decision establishes that only the original holder of the customs debt can claim the associated refund.

Legislator headnote

Official

CONTENCIOSO ADUANEIRO REEMBOLSO DE DIREITOS PAGOS LEGITIMIDADE

Keywords

AI generated
customs refund rights importer standing customs agent capacity customs debt holder procedural legitimacy

Cited Legislation

AI generated
Art. 100.º do Código Aduaneiro
Art. 101.º do Código Aduaneiro

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Full text

SUMÁRIO

I. Pertence ao importador ou ao seu despachante a titularidade do direito a reembolso de "direitos aduaneiros de importação".

II. Só os titulares do direito a reembolso gozam de legitimidade para o procedimento respectivo.