Acórdão nº 0095042 de Supremo Tribunal Administrativo (Portugal), 09 de Março de 1995 (caso None)
Magistrado Responsável | LOUREIRO DA FONSECA |
Data da Resolução | 09 de Março de 1995 |
Emissor | Supremo Tribunal Administrativo (Portugal) |
N Privacidade: 1 Meio Processual: APELAÇÃO.
Decisão: CONFIRMADA A SENTENÇA.
Área Temática: DIR ECON - DIR SEG. DIR TRIB - DIR FISC. DIR CIV - TEORIA GERAL / DIR OBG.
Legislação Nacional: DL 289/88 DE 1988/08/24 ART1 N1 ART2 N1 N2 N12. DL 46311 DE 1965/04/27 ART439 ART453 ART463 ART467. RGU 1031/88 ART2. CCIV66 ART513 ART593 N1 ART769.
Jurisprudência Nacional: AC STJ DE 1993/06/15 IN CJ ANOI TII PAG151.
Sumário: I - O despachante oficial é a pessoa por conta de quem declara perante as alfândegas, são solidariamente responsáveis pelo pagamento dos direitos e demais imposições legais exigíveis. II - O despachante oficial ou a entidade garante gozam de direito de regresso contra a pessoa por conta de quem foram pagos esses direitos e demais imposições. III - Ficando subrogados em todos os direitos das alfândegas relativos às quantias pagas, acompanhados de todos os seus privilégios. IV - Tendo a A. seguradora pago à alfândega, quando interpelada por esta, nos termos do contrato de seguro, por virtude de nem o despachante, nem o importador terem pago os direitos e demais imposições, muito embora haja, aquele, procedido ao desembaraço alfandegário das mercadorias, ficou a seguradora subrogada nos direitos da alfândega (credora) podendo exigir do importador o dispendido, pois que este era...
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