Acórdão nº 9430116 de Court of Appeal of Porto (Portugal), 06 de Outubro de 1994
| Magistrado Responsável | SOUSA LEITE |
| Data da Resolução | 06 de Outubro de 1994 |
| Emissor | Court of Appeal of Porto (Portugal) |
N Privacidade: 1 Meio Processual: APELAÇÃO.
Decisão: CONFIRMADA A DECISÃO.
Área Temática: DIR TRIB - DIR FISC.
Legislação Nacional: DL 289/88 DE 1988/08/24 ART1 ART7 ART10 N1 A.
Sumário: I - No sistema de caução-global para desalfandegamento, a entidade caucionante que proceda ao pagamento dos direitos aduaneiros pode accionar directamente o importador para cobrança dos mesmos. II - O pagamento das imposições tributárias aduaneiras, efectuado pelo importador ao despachante oficial, não constitui meio...
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