Acórdão nº 9450756 de Court of Appeal of Porto (Portugal), 30 de Janeiro de 1995
Magistrado Responsável | BESSA PACHECO |
Data da Resolução | 30 de Janeiro de 1995 |
Emissor | Court of Appeal of Porto (Portugal) |
N Privacidade: 1 Meio Processual: AGRAVO. APELAÇÃO.
Decisão: NEGADO PROVIMENTO. REVOGADA PARCIALMENTE.
Indicações Eventuais: O PROC REC É DA TERCEIRA SECÇÃO. CITA A VARELA IN RLJ ANO125 PAG55 E IN DAS OBRIGAÇÕES EM GERAL VOL2 4ED PAG338 E OUTROS AUTORES.
Área Temática: DIR ECON - DIR TRANSP / DIR SEG. DIR TRIB - DIR FISC.
Legislação Nacional: DL 289/88 DE 1988/08/24 ART1 N1 N2 ART2 N2 ART3. DL 41968/69 ART5. REG CONS CEE 1031/88 DE 1988/04/18 ART1 N2 B C D ART2. CCIV66 ART1178 ART1182 ART582 N1 ART594. DL 43311 DE 1965/04/27 ART426 N1 N2 N3 N4. CONST76 ART168 N1 I ART106 N2 N3.
Jurisprudência Nacional: AC STJ DE 1993/06/15 IN CJ STJ T2 ANOI PAG151. AC RP DE 1993 IN PROC132/93 3SEC. AC RP DE 1993 IN PROC314/93 1SEC. AC STA DE 1991/12/18 IN BMJ N412 PAG304.
Sumário: I - A intervenção do despachante oficial no despacho aduaneiro configura-se como um mandato sem representação, mas com o regime especial definido no artigo 2, ns.1 e 2 do Decreto Lei 289/88, segundo o qual, agindo embora o despachante oficial, no âmbito da utilização do sistema de caução global para o desalfandegamento, em nome próprio e por conta de outrem, se constituem solidariamente responsáveis pelo pagamento dos direitos aduaneiros e demais imposições o mesmo despachante e o dono das mercadorias desalfandegadas; desse regime resulta o direito da entidade que prestou o seguro-caução e que, por força disso, pagou os direitos e imposições de exercer o direito de regresso não só contra o despachante como também contra aquele por conta de quem foi efectuado o pagamento, ou seja o mandante dono das mercadorias, por sub-rogação nos direitos da Alfândega, independentemente de o dono mandante ter ou não pago ao despachante as respectivas importâncias; se as pagou a este, pode então dele...
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