The State Budget For 2007

Original Language Title: Orçamento do Estado para 2007

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://app.parlamento.pt/webutils/docs/doc.pdf?path=6148523063446f764c3246795a5868774d546f334e7a67774c336470626d6c7561574e7059585270646d467a4c316776644756346447397a4c33427762446b354c5667755a47396a&fich=ppl99-X.doc&Inline=false

1 PROPOSAL of law No. 99/X pursuant to d) of paragraph 1 of article 197 of the Constitution, the Government presents to the Assembly of the Republic the following Bill: chapter I article 1 budget approval Approval-1 is approved by this law the State budget for the year 2007, contained in maps: the Maps I to IX) with the central Government's budget, including the budgets of the autonomous services and funds; b) Maps X to XII, with the social security budget; c) thirteenth and fourteenth Maps, with the revenue and expenditure of social security subsystems and social action; d) Map XV, with Investment and expenditure programmes of development of Central Administration (PIDDAC); e) Map XVI, with expenditure programs; f) Map with the responsibilities, multi-annual integrated services contractual and autonomous services and funds, grouped by ministries; g) Map XVIII, with transfers to the autonomous regions; h) Map with transfers to the municipalities; I) Map XX, with transfers to the parishes; j) Map, with the loss of tax revenue of integrated services, the autonomous services and funds and social security. 2-During the year of 2007, the Government is authorized to collect the contributions and taxes contained in the tax codes and other legislation in force and in accordance with the amendments provided for in this law. 2 CHAPTER II budget discipline article 2 use of budgetary appropriations 1-Get 40% of the total captive of the resources allocated to the Military programming Law. 2-Get 7.5% of expenditure earmarked for captives to Chapter 50 of the State's budget on national funding. 3-5% of the total captive of the funds budgeted in procurement of goods and services, and in variable allowances and possible, all autonomous services and funds listed in the map VII, with the exception of those belonging to the national health service and higher education. 4-the descativação of funds referred to in the preceding paragraphs can only be held for exceptional reasons, being always subject to authorization by the Minister responsible for the area of finance, which decides the amounts to deactivate in function of the evolution of budget execution.

Article 3 Disposal and encumbrance of real estate 1-disposal and encumbrance of real estate belonging to the State or to public bodies with legal personality, financial autonomy or not, not having the nature, form and name of company, Foundation or the public association, depends on the authorization of the Minister responsible for the area of finance, laying down, by order and in accordance with the following article , the allocation of proceeds from the disposal or encumbrance. 2-The disposals of the properties referred to in the preceding paragraph process-if the terms and conditions set out in legislative decree or that may be established by law. 3-regardless of the legal basis, the disposals and encumbrances of real estate are always expensive, having as reference the value ascertained in evaluation promoted by the competent authority of the Ministry of finance and public administration. 4-the preceding paragraphs shall not apply to: a) The real estate assets of social security mentioned in paragraph 2 of article 34; 3 (b)) the disposal of real estate asset portfolio of the Financial Stabilization Fund of Social Security (FEFSS), managed by the Institute of management of Social Security Capitalisation funds, whose recipe is applied in FEFSS; 5-is assigned to the municipalities of the location of the immovable, for reasons of public interest, the right of first refusal on the sale referred to in paragraph 1, carried out through public auction, and such a right exercised by price and other conditions resulting from the sale. 6-the disposal of real property of the State and public bodies with legal personality that have not the nature, form and name of company, Foundation or the public association, public equity firms exclusively, subsidiaries of SAGESTAMO-Sociedade Gestora de Participações Sociais, s.a., created by Decree-Law No. 209/2000, of 2 September, takes place by private contract. 7-in the context of relocation, resettlement operations or extinction, merger or restructuring of services or public bodies referred to in paragraph 1 may be authorised the sale by private contract or exchange of real estate belonging to the private domain of the State which are assigned to departments or bodies to relocate, the reinstall or extinguish , merge or restructure or integrating their private assets in favor of those who, in accordance with legally established for the purchase of buildings, will be awarded the acquisition of new facilities. 8-the authorization referred to in paragraph 1 consists of conjoined order of the Minister responsible for finance and the Minister for their tutelage that specifies the conditions of operation, namely: the entity ID) who acquired new buildings; b) matrix Identification and registry and local situation of the real estate trading; c) transaction values of the properties included in the operation and their respective reference values of the evaluation promoted by the competent authority of the Ministry of finance and public administration; d) conditions and deadlines for the provision of new facilities and installations, being released by occupants, are disposed to the entity who purchased the new facilities; and place information and budgetary) support of the expenditure; f) securing the revenue target, in the case of result of the operation a balance in favour of the State or to the seller, without prejudice to article 4 4 Article 4 Allocation of proceeds from the disposal and encumbrance of real estate 1-Without prejudice to the following paragraphs, the proceeds from the disposal and encumbrance of real property made in accordance with the previous article reverts up to 25% for the Department or body to which it is assigned or the service or agency owner. 2-up to 75%, the product of the transfer and encumbrance of State Heritage affection to Foreign Affairs and the Interior can be designed: a) the construction and acquisition of facilities and infrastructure and equipment for use of forces and security services; b) the costs of the rehabilitation or reconstruction of facilities for diplomatic or consular representations. 3-In special cases duly justified, can the Minister responsible for the area of finance fix percentages higher than those laid down in the preceding paragraphs, since the proceeds from the disposal and encumbrance of real estate for the acquisition, rehabilitation or construction of facilities of the respective offices. 4-up to 100%, the product of the transfer and encumbrance of assets of the State assigned to the national defense and justice can be designed: a) to the working capital fund of former combatants, as well as to the working capital of the military pension fund of the armed forces, in the construction and maintenance of infrastructures assigned to the Ministry of national defense and for the acquisition of equipment for the upgrading and operation of the armed forces; b) expenditure necessary investments for the construction or maintenance of infrastructures assigned to the Ministry of Justice and the purchase of equipment for the modernization and operation of Justice. 5-the proceeds from the sale of State assets assigned to the Casa Pia in Lisbon that will show if inappropriate, for the purposes that this aims to continue reverts to 100% for the same for the construction or acquisition of properties to increase and diversify the capacity to respond in host for part of this institution, in accordance with the set by joint decree of the Minister responsible for finance and the Minister for their tutelage. 5 6-the remnant of the allocation of proceeds from the disposal and encumbrance of immovable property referred to in the preceding paragraphs is State revenue. 7-the preceding paragraphs shall not affect the application of the provisions of ministerial order No. 131/94, of 4 March, with the wording introduced by Ordinances No. 598/96, of 19 October, and no. 226/98, of 7 April.

Article 5 transfer of built heritage


1-the Institute of financial management of Social Security, i. p. (IGFSS), and the Institute of management and Alienation of State Residential Heritage (IGAPHE) can, without requiring any counterpart and without subjection to the formalities referred to in article 3, in accordance with criteria to be established for the sale of public rental housing stock, transfer to municipalities, municipal enterprises or municipal majority capital to private social welfare institutions or public administrative authorities, since pursuing assistance purposes and demonstrate ability to manage housing groups or neighborhoods to transferring ownership of buildings or their fractions that are housing groups or neighbourhoods, including the existing public spaces, equipment, roads and other infrastructure, as well as the rights and obligations of these related and the fireworks in solvable property regime. 2-the transfer of the assets referred to in the preceding paragraph is preceded by transfer agreements and shall be carried out by auto transfers of goods, which constitutes title enough evidence for all legal purposes, including registration. 3-After the transfer of assets, and on the basis of the conditions that may be set out in transfer agreements, can the beneficiary entities proceed to transfer the fires to their residents, pursuant to Decree-Law No. 141/88, of 22 April, as amended by Decree-Law No. 288/93, of August 20. 4-Fireworks intended for rental housing is subject to the system of income support, pursuant to Decree-Law No. 166/93, of 7 May.

6 article 6 fiscal Transfers Is the Government allowed to make the budgetary changes and transfers in the respective table annexed to this law, which is an integral part.

Article 7 Transfers as part of the restructuring of the public administration 1-Is the Government allowed to transfer funds in the budgets of the services which are the subject of reorganization procedures, under regulated in the respective legal framework. 2-The assignments or skills integrators services transferred from other services, supporting the recovery of own resources are hereby authorized to to collect them in legal terms apply.

Article 8 Transfers under the special mobility mechanisms in public administration in the implementation of the system of special mobility between services of the employees and agents of the public administration, the Government is authorized to transfer funds: a) between the budgets of the services and the program 28-modernization of public administration, measured 5-"mobility", regardless of the organic and functional classification; (b)) to transfer funds in the budgets of the services subject to reorganization procedures generators of special mobility instruments and program 28-modernization of public administration, measured 5-"mobility", to the managing body of mobility.

7 article 9 Transfers within the budget for the Portuguese Presidency of the Council of the European Union Is the Government allowed to transfer funds between service budgets for the programme 29-"the Portuguese Presidency to the Council of the European Union – 2007", regardless of the organic and functional classification.

Article 10 1 Citizen Card-the ministries of finance and public administration, labour and Social solidarity and health should be transferred to the Ministry of justice the amount of € 3 million, each Ministry worth € 1 million, respectively. 2-the amounts referred to in the preceding paragraph shall constitute revenue of the Directorate-General for registries and notaries, and is intended to compensate for this service for expenses associated with the citizen card, which includes the tax identification number, Social security identification number and the number of users of health services.

Article 11 retention of amounts for transfers 1-current transfers and capital of the State budget to the self-regulatory bodies of the central administration, the autonomous regions and local authorities can be retained to satisfy debts, accrued and payable, in favour of the Caixa Geral de Aposentações, the GYM, the national health service, social security and the Directorate General of the Treasury and in the area of contributions and taxes as well as the resulting from use or misuse of Community funds. 2-the retention referred to in the preceding paragraph, in respect of debts of the autonomous regions, must not exceed 5% of the amount of annual payment. 8 3-the transfers referred to in paragraph 1, in respect of debts of local authorities, safeguarding the special scheme provided for in the code of Expropriations, approved by law No 168/99 of 18 September, can be held up to a limit of 20% of the total amount. 4-When is not timely provided to the Ministry of finance and public administration, competent bodies and for their part, the typed information on Budgetary Framework Law, as well as to be annually defined in Ordinance or other applicable legal provision, can be retained the transfers and refused the advances of twelfths in accordance with the fix in the Decree-Law of budgetary implementation and until the situation is remedied.

Article 12 Financial Supervisory Authorities The public institutes with an independent status as a result of its integration in the areas of supervision of the financial system, as well as the funds that work with them, are not subject to the rules on the transition and use of management balances, to cativações of funds and the duodecimal scheme listed in budget legislation and public accounting.

CHAPTER III Public Administration article 13 suspension of secondments, requisitions and transfers 1-is suspended, until 31 December 2007, the possibility of secondment, transfer and request of employees of regional and municipal administration for the direct and indirect State administration. 2-the suspension provided for in the preceding paragraph shall not apply to secondments, requisitions and transfers whose fate are technical, operational or places of command of National Fire Service and Civil protection. 9 3-posting, the request and the transfer referred to in paragraph 1 shall be determined by joint decree of the Ministers responsible for the areas of Internal Affairs and of finance and public administration, with the prior authorization of the service.

Article 14 personal frames 1-the system of personnel provided for in article 25 of Decree-Law No. 184/89 of 2 June, remains suspended. 2-Until 31 December 2007, are suspended personnel changes, with the exception of those that are indispensable for law enforcement or for the execution of judgments, as well as those resulting in decreased spending.

Article 15 restructuring of careers Are suspended, until 31 December 2007, the revisions of careers, except those arising from the resolution of the Council of Ministers No. 109/2005, of 30 June, and those that are indispensable for the fulfillment of law or for the execution of judicial verdicts.

Article 16 Admissions staff in the public sector 1-Without prejudice to the provisions of law regarding freezing of admissions staff for the other groups, careers and categories, including special bodies, are taken until 31 December 2007 the measures given in the following paragraphs. 2-Lack of assent of the Minister responsible for the area of finance and public administration: a) The orders referred to in articles 3, 4 and 5 of Decree-Law No. 252/97, of 26 September, and the corresponding orders relating to colleges; (b)) the order referred to in paragraph 3 of article 20 of the Statute of teaching career, approved by Decree-Law No. 139-A/90 of 28 April, as amended by decree-laws No. 105/97 of 29 April, and no. 1/98, of 2 January; 10 c) the order concerning the admission of people into joining in the various categories of permanent cadres of the armed forces, referred to in paragraph 2 of article 195 of the status of military personnel of the armed forces, approved by Decree-Law No. 236/99, of June 25, as amended by law No. 25/2000, 23 August, and by Decree-Law No. 197/2003 , August 30, no. 70/2005, of March 17, and paragraph 166/2005, of 23 September; d) decisions relating to the admission of the militarized personnel or equated and with police and security functions or similar. 3-the opinions referred to in the preceding paragraph and admission decisions of staff must bear in mind the provisions of the Council of Ministers Resolution No. 38/2006, of 18 April.

Article 17 registration maintenance in Caixa Geral de Aposentações


The postholders leaders appointed under law No. 2/2004, 15 of January, or whose service is renewed under the same law, retain, until the cessation of these functions, the inscription on the Caixa Geral de Aposentações and payment of quotas that box based on the functions performed and the corresponding remuneration.

Article 18 contributions to Caixa Geral de Aposentações 1-the amount of the monthly contribution to the Caixa Geral de Aposentações entities with administrative and financial autonomy to workers covered by the social protection regime of public service pension becomes: a) 15%, in relation to legally required to contribute a percentage of the remuneration subject to quota discount , which include local authorities and all services and agencies of the public administration of the autonomous regions; 11 b) 7.5% for universities, colleges and other entities with administrative and financial autonomy, which were not covered previously, and may use the management balances from previous years, to this effect, exempted from compliance with article 25 of law No. 91/2001, of 20 August, as amended by law No. 48/2004, 24 August. 2-personal entities for which the Caixa Geral de Aposentações is responsible solely for the cost of pensions, the contribution is equal to 3.75% of the remuneration of the staff subject to discount. 3-the preceding paragraphs takes precedence over any legal provisions, General or specific, to the contrary, with the exception of laying down, in respect of entities whose responsibilities with pensions were transferred to the Caixa Geral de Aposentações, a contribution of an amount equal to what they would pay, as employers, under the general social security scheme.

Article 19 flexible Management in colleges-1 during 2007 and whenever, for greater efficiency in the management of human and financial resources of the polytechnic institutes, as appropriate, their respective Presidents may: a) Reallocating staff and non academic staff between organic units; b) Redistribute budgetary resources between organic units. 2-The decisions provided for in the preceding paragraph require a prior opinion of the General Council of the respective Institute. 3-the said appeal decisions to the Minister responsible for the areas of science, technology and higher education.

Article 20 improper compensatory supplements Update 1-improper compensatory supplements update constitutes the heads or bodies of management of services and maximum bodies of direct and indirect State administration where that violation occurs in civil, disciplinary and financial liability provided pursuant to Decree-Law No. 14/2003, of 30 January. 12 2-practical knowledge of the irregularities referred to in the preceding paragraph constitutes the supervisory organs, as well as the competent inspection services, the duty of, respectively, initiate or propose the establishment of the corresponding procedure.

CHAPTER IV local Finances article 21 involvement of local authorities in the State In 2007, the participation of local authorities in the State maintains the same level of the year 2006, in accordance with and for the purposes set out in article 88 of the law No. 91/2001, of 20 August, republished by law No. 48/2004, 24 August.

Article 22 Amounts of participation of local authorities in State taxes 1-In 2007, the total amount of the participation of municipalities in the State tax is fixed at € 2 298 418 595 and the amount to be allocated to each municipality the appearing on the map in annex XIX. 2-the participation referred to in the preceding paragraph is distributed as follows: A general subsidy Fund designated) of financial balance set at € 1 795 265 199; (b)) a grant designated specific Municipal Social Fund shall be at the rate of € 148 386 219; c) A 5% stake in the personal income tax (IRS) of taxable persons with fiscal domicile in the respective territorial circumscription, calculated on their net collection of deductions provided for in paragraph 1 of article 78 of the IRS code, approved in last year in respect of which the State budget is set at € 354 767 177. 3-the financial stability Fund is distributed in 50% to the General Municipal Fund (FGM) and 50% for the Cohesion Fund (FCM). 13 4-the municipalities with a per capita of local taxes more than 1.25 times the national average per capita are net contributors of the WCF, being beneficiaries of this Fund municipalities with a per capita of local taxes less than 0.75 times the per capita national average, as defined in the law of Local Finances. 5-distribution of FGM and the FCM by the municipalities is established by the criteria defined in the law of Local Finances, inter alia: a) the participation of each municipality in State taxes must not be increased by more than 5% of the relative participation 2006 budgetary transfers; b) participation in State taxes from the municipalities with a per capita of local taxes more than 1.25 times the national average per capita cannot suffer a negative variation of more than 5% in relation to participation on the 2006 budgetary transfers; c) participation in State taxes from the municipalities with a per capita of local taxes less than 0.75 times the per capita national average, or with more than 50% of the area of the municipality is classified as Natura 2000 or protected area, is at least equal to the participation on the 2006 budgetary transfers. 6-In 2007, the amount of Municipal Social Fund, to be distributed by each municipality is intended exclusively to the powers currently exercised by municipalities in the field of education to distribute in accordance with the following criteria: a) 11.4%, in direct ratio of the number of children attending pre-school public; b) 34.3%, in direct ratio of the number of young people who attend the first cycle of basic education; c) 54.3%, in direct ratio of the number of young people who attend the 2 and 3 public basic education cycles. 7-the total amount of Financing of the Fund (FFF) is set at € 193 842 936 and the amount to be allocated to each parish the appearing on the map in annex XX. 8-the distribution by parishes of the amount provided for in the preceding paragraph conforms to the following criteria: 50%) to distribute according to their typology: i) 14% to be distributed equally for all the parishes integrated in Predominantly Urban Areas; 14 ii) 11% to be distributed equally for all the parishes integrated into medium-sized Urban Areas; III) 25% to be distributed equally for all the parishes integrated in Predominantly Rural Areas. b) 5% also for all the parishes; c) 30% in direct ratio of the number of inhabitants; d) 15% in direct ratio of the area. 9-kinds of parishes are defined according to the typology of urban areas, defined by Resolution No. 158/98, of 11 September, the Superior Council of statistics. 10-the distribution of the FFF is subject, in addition to the rules laid down in article 8, in particular: a) the participation of every parish in the FFF cannot suffer an increase of more than 5% of the relative participation 2006 budgetary transfers; b) participation in the FFF of the parishes of municipalities with a per capita of local taxes more than 1.25 times the national average per capita cannot suffer a negative variation of more than 5% in relation to participation on the 2006 budgetary transfers; c) participation in the FFF of the parishes of municipalities with a per capita of local taxes less than 0.75 times the per capita national average, is at least equal to the participation on the 2006 budgetary transfers. 11-for the purposes of the preceding paragraphs, the following shall be considered as local taxes the sum of the collections of the municipal property tax (IMI), the municipal property transfer tax (IMT) and city tax (IMV) and municipal participation in the IRS.

Article 23 calculation of variables of the typology of urban areas of the parishes created subsequently to the General Census of the population from 1991 To 2007, for the purpose of calculating the participation of parishes created at a later date the General Census of the population of 1991, the classification adopted, within the framework of the typology of urban areas, is the respective parishes of origin. 15 article 24 skills transfers to the municipalities


1-is hereby extended until 31 December 2007 the period referred to in paragraph 1 of article 4 of law no 159/99 of 14 September, for the transfer of powers to the municipalities. 2-During the year of 2007, is the Government allowed to legislate in order to regulate the taxation powers of municipalities, in relation to taxes whose revenue are entitled, under the conditions laid down in the law of Local Finances. 3-in the year 2007, for the purposes of law No. 159/99 of 14 September, the Government is authorized to transfer to the municipalities the funding necessary to exercise these new powers transferred under paragraphs 1 and 2. 4-during the year of 2007, the Government introduces legislative proposal on further transfers of powers to the municipalities in accordance with the principles of the program of Restructuring the State's Central Administration.

Article 25 1-school Transport is entered in the budget of the Presidency of the Council of Ministers a fee of € 21 600 000, aimed at: offset the burden municipalities) supported with school transport pupils enrolled in 7, 8 and 9 years of schooling, with distribution by municipality in accordance with the amounts of the corresponding expenditure; b) compensate for the municipalities with the cost incurred for the transport of students from the 1st cycle determined by the reordering of the school network started in the current academic year, the distribution by municipality in accordance with the amounts of the corresponding costs. 2-the ratio of funds transferred under the preceding paragraph is published by order of the Ministers responsible for areas of Interior and finance.

16 article 26 metropolitan areas and municipalities associations entered in the budget of the Presidency of the Council of Ministers a fee of € 3 million, to be distributed in a manner directly proportional, in accordance with the following criteria: a) € 1,500,000 are assigned to major metropolitan areas of Lisbon and Porto, having regard to the number of associated municipalities in each entity and the full participation of the municipalities associated in State taxes in order to prepare its adaptation the metropolitan authorities; b) € 1,500,000 are distributed by the associations of municipalities with an area corresponding to NUT III or the NUTS III aggregation; (c)) the distribution referred to in the preceding paragraph is based on the following criteria: i) number of entities concerned; II) number of municipalities associated in each entity; III) full participation of associated municipalities in State taxes.

Article 27 competence to exercise by metropolitan areas and municipalities associations 1-during the year of 2007, is the Government allowed to legislate within the framework of the definition of the forms of hiring to be used in the exercise of powers in trust to the metropolitan areas of Lisbon and Porto, as well as associations of municipalities. 2-in the year of 2007, the Government is authorized to transfer to the metropolitan areas of Lisbon and Porto and to the municipal associations the funds necessary for the exercise by these new responsibilities entrusted to them in the form of contract.

Article 28 of the Remuneration of elected Parish Councils-1 is entered in the budget of the Presidency of the Council of Ministers a fee in the amount of € 4,900,000 to distribute the parishes referred to in paragraphs 1 and 2 of article 27 of law No. 169/99 of 18 September, to satisfaction of the remuneration and the costs of the Presidents of the joints that have opted for the regime of stay , full-time or part-time, deducted amounts for monthly 17 compensation charges that they elected would get if they had remained in transitory regime. 2-the ratio of the amounts transferred for each parish, under the preceding paragraph, is published by order of the Minister in charge of internal affairs.

Article 29 Financial Aid and financial and technical cooperation-1 is entered in the budget of the Presidency of the Council of Ministers a fee of € 7,500,000, for the granting of financial aid for Headquarters buildings of municipalities and parishes, Headquarters buildings adversely affected in its functionality, the granting of financial aid to local authorities for the situations provided for in the law of Local Finances and financing of projects of local authorities within the framework of the conclusion of programme contracts collaborative agreements and protocols of administrative modernization, as well as for the completion of ongoing projects, taking into account the period of application of the relevant funding programmes and the principles of fairness and balance in the territorial distribution. 2-transfers of appropriations to local authorities, under any form, which are not the nature defined in the preceding paragraph, are subject to prior authorisation of the Ministers responsible for local government and finance areas. 3-the Government publishes on a quarterly basis in the second series of the Diário da República a listing of which are set out in the programme contracts, collaboration agreements, protocols or any other instrument in the field of financial aid and financial and technical cooperation concluded by each Ministry, as well as the respective amounts and deadlines. 4-are null the programme contracts, collaboration agreements, protocols or any other instrument in the field of financial aid and technical and financial cooperation that are not published in the second series of the Diário da República.

18 article 30 municipal funds 1-retention is retained the percentage of 0.2% of the municipal funds of each municipality in the Mainland, constituting a tenth of this revenue retention of Directorate General of local authorities, pursuant to d) of paragraph 1 of article 18 of Decree-Law No. 154/98, of 6 June. 2-the rest is intended to fund the operation of the technical assistance offices, as provided for in Decree-Law No. 58/79, of 29 March, being entered in the budget for this purpose of coordination and regional development commissions, of metropolitan areas or associations of municipalities, depending on who depend on these cabinets. 3-in the metropolitan areas of Lisbon and Porto these are the beneficiaries of the funds mentioned in the preceding paragraph. 4-there's no place retention referred to in paragraph 1 in the cases of extinction of the technical assistance offices.

Article 31 municipal Debt in 2007 1-the amount of the debt of each municipality for the medium and long term loans cannot exceed at the end of 2007 the sum of the amount of revenue from municipal taxes, municipal holdings provided for in article 22, the spills and the profit sharing of the local business sector entities relating to the previous year. 2-the amount of total net indebtedness of each municipality may not exceed 125% of the amount of income referred to in the preceding paragraph. 3-the amount of liquid municipal debt, compatible with the concept of the need for funding of the European system of national and regional accounts (Esa95), is equivalent to the difference between the sum of the liabilities, in whatever form, including borrowings, leasing contracts and debts to suppliers, and the sum of the assets, including the cash balance , deposits in financial institutions, the Treasury applications and credit claims. 19 4-the municipalities that have exceeded some of the limits referred to in paragraphs 1 and 2, shall in 2007 to reduce at least 10% of the amount that exceeds the limit violated under penalty of corresponding reduction of transfers to be carried out in the 2008 State budget. 5-this provision does not encompass-if the limit laid down in paragraphs 1 and 2 loans and repayments for the financing of urban rehabilitation programmes, which must be previously authorized by joint decree of the Ministers responsible for the areas of local government, finance and planning. 6-Can excepcionar even the provisions of the limit laid down in paragraphs 1 and 2 loans and repayments intended exclusively for financing of projects with reimbursement of Community funds, since the maximum amount of the credit does not exceed 75% of the amount of the national public contribution required for the implementation of projects co-financed by the European Regional Development Fund (ERDF) or Cohesion Fund , which must be previously authorized by joint decree of the Ministers responsible for the areas of local government, finance and regional development, and must be taken into account the existing level of global indebtedness of municipalities. 7-the violation of net debt limits laid down in article 33 of law No. 60/2005, of 30 December, implies reducing the transfer of ETF in the amount corresponding to the excess of debt.

Chapter V social Security article 32 adequacy of funding of social security arrangements to protect the funding of costs of protection guaranteed under the social security system shall be carried out according to the principles of diversification of sources of funding and adequacy established in the law of selective Bases of Social Security


20 article 33 management balances of the Institute of employment and vocational training 1-run the balances referred to in paragraph 2 of article 26 of the Statute of the Institute of employment and vocational training, approved by Decree-Law No. 247/85, of July 12, are transferred to social security and constitute its budget revenue. 2-the balances referred to in the preceding paragraph resulting from revenue from the implementation of programmes co-financed by the European Social Fund may mainly be held at the Institute of employment and vocational training, by joint decree of the Ministers responsible for the areas of finance and of labour and social solidarity.

Article 34 Transfers for capitalisation 1-reverts to the FEFSS a parcel up to 2 percentage points of the percentage value corresponding to the contributions of workers on behalf of third parties. 2-annual balances of the subsystem by, as well as the revenue resulting from the sale of assets, is transferred to the FEFSS.

Article 35 active mobilization and credit recovery of social security Is the Government, through the Minister responsible for the areas of work and social solidarity, with faculty of delegation, to write-off held by IGFSS, when there is the same lack of justification or are insufficiently documented or when his irrecuperabilidade in consequence of the absence of the debtor's attachable assets.

21 Article 36 funds on a funded the budgeting of financial flows stemming from transactions associated with the management of the portfolio of assets of the funds under the administration of the Institute of management of Social Security Capitalisation funds is carried out in accordance with the following rules: a) the revenues in financial derivatives operations are deducted from the costs of the same operations , being the respective balance always subscribed to revenue heading; b) interest received in the representative values of debt sales are deducted from interest paid on acquisition of the same genus, being the respective balance always subscribed to revenue heading; c) subparagraphs (a) prior does not dispense individualized accounting registration of all financial flows, even if merely book associated with the operations on them referred to article 37 Debts to social security social security debts, in Executive process installation until 31 December 2006, process sections of the social security system, may be paid in monthly installments and the same upon request to drive until the completion of the sale of seized property, the tax enforcement body, since the run didn't incumprido any instalment payment agreement authorized by IGFSS, in the framework of the implementation.

Article 38 sale of 1-social security credits may, exceptionally, to divest the holding credits corresponding to debts of contributions, contributions and interest within the framework of economic and financial viability processes involving the taxpayer. 2-the transfer can be made at face value or market value of the credit. 22 3-the sale of credits for market value follows one of the approved procedures by the competent official. 4-the sale provided for in this article cannot be in favor: a) the taxpayer; (b)) of the members of the governing bodies, when the debt respects the exercise of his Office; c) of entities with patrimonial relevance comparable. 5-the jurisdiction assigned under paragraph 3 may be delegated by the organ's decision holds, under the code of administrative procedure.»

Article 39 exemption from contributions in areas with interiority-1 Until 31 December 2010, employers are exempt, during the first three years of the contract, payment of their social security contributions relating to the net creation of jobs, without end, in the areas benefiting from the tax regime of interiority, provided for in article 39-B of the Tax benefits Statute. 2-the exemption is extended to the first five years to companies created by young entrepreneurs. 3-in the cases referred to in paragraph 1, contributions due in 4 and 5 years are reduced, respectively, by two-thirds and one-third. 4-the arrangement provided for in paragraph 1 may only be granted once per employee admitted that entity or another entity with which there are special relations pursuant to article 58 of the code of corporate income tax (IRC). 5-net creation of jobs the positive difference in a given fiscal year between the number of hires eligible pursuant to paragraph 1 and the number of departures of workers who, at the time of their admission, were under the same conditions. 6-for the purposes of determining the net creation of jobs are not considered workers forming part of the household of their employer. 23 article 40 Application of Decree-Law No. 125/2005, of 3 August from the entry into force of this law and until the entry into force of the new legal regime of social protection in old age, the provisions of article 1 of Decree-Law No. 125/2005, of 3 August, does not apply to persons who possess the legally established conditions for access to the old-age pension without penalty applies to them provided for in article 38-the Decree-Law No. 9/99, of 8 January.

Article 41 disclosure of lists of taxpayers the lists referred to in (a)) of paragraph 5 of article 64 of the general tax law applies to taxpayers debtors to social security.

Article 42 National strategic reference framework 1-For the year of 2007, under the European Social Fund, the national counterpart of the new National strategic reference framework (NSRF) and interest arising from the use of the credit line, whose responsibility is Social Security's budget in accordance with the law, are financed by transfers from the State budget to the budget of the Social Security , within the limits laid down in the Map X. 2-Is the Government allowed to proceed to the transfer of funds under the heading "vocational training" functional to the rubric "functional Management" entered in the Map XI-Social Security Expenditures by Functional Classification, to cope with accrued charges arising out of the use of the approved credit line to compensate for delays that will check for transfers of the European Social Fund in particular due to interest rate variations. 3-it is also authorized to transfer Government funds up to a maximum of € 2 million under the heading of "functional Management" to the heading "vocational training" functional entered in the Map XI-Social Security Expenditures by Functional Classification, if you will use the credit line approved. 24 4-amendments referred to in the preceding paragraphs depend on authorization of the Ministers responsible for the areas of finance and of labour and social solidarity.

Article 43 amendment to Decree-Law No. 90/92, of May 21 Article 20 of Decree-Law No. 90/92, of 21 may, as amended by Decree-Law No. 105/95, of May 20, is replaced by the following:% quot% article 20A 1 own resources-[...]:) [...]; b) […]; (c)) the amounts received from the funded agencies pursuant to article 19 of Decree-Law No. 140-D/86, of 14 June, designed to withstand the costs resulting from the provisions of article 438 of the Act No. 35/2004, of 29 July, amended by law No. 9/2006, of 20 March. 2 - […].»

CHAPTER VI direct taxes section I personal income tax article 44 Amendment to the code of the personal income tax articles 28, 31, 31-A, 45, 53, 54, 65, 68, 70, 72, 76, 77, 78, 79, 82, 84, 85, 86, 96, 97, 100 and 103 of the Code of personal income tax approved by Decree-Law No. 442-A/88, of November 30, 25 abbreviated designated by the IRS code, are replaced by the following: ' article 28 [...]


1 - […]. 2 - […]. 3 - […]. 4-the option referred to in the preceding paragraph shall be formulated by the taxable persons:) [...]; b) Until the end of the month of March of the year in which they intend to change the form of determination of income, upon presentation of the Declaration. 5-the minimum period of residence in any of the regimes referred to in paragraph 1 shall be three years, renewable for equal periods, unless the taxable person communicate, in accordance with point (b)) of the preceding paragraph, the amendment of the procedure by which it is covered. 6 - […]. 7 - […]. 8 - […]. 9-where, the application of technical-scientific based indicators referred to in article 31, paragraph 1, to determine a taxable income higher than results of the coefficients set out in paragraph 2 of the same article, or there is any change to the minimum amount of expected yield at the end of that paragraph, with the exception of the consequence of updating of the value of the minimum monthly wage can the taxpayer in the year of entry into force of those indicators or the amendment of the said minimum amount, opt, within the time limit and under the conditions laid down in point (b)) of paragraph 4, by the organised accounting system, although it does not have the minimum period of permanence in the simplified scheme. 10-in the beginning of the activity in the simplified scheme is verified the other assumptions, in line 26 with the annual estimated income value, in the Declaration of commencement of activity, if it is not exercised the option referred to in paragraph 3 of this article. 11-[...]. 12-[...]. 13-exceptions to the provisions of paragraph 11 the situations in which the resumption of activity will occur after the end of the minimum period of residence.

Article 31 [...]

1 - […]. 2-approval of the indicators mentioned in the preceding paragraph, or in his absence, the taxable income is obtained by adding to income arising from services supplied by the partner to a company covered by the fiscal transparency regime, in accordance with point (b)) of paragraph 1 of article 6 of the IRC code, the amount resulting from the application of the coefficient of 0.20 to the value of sales of goods and products and the coefficient of 0.70 to other income from this category, excluding the variation in production, with the minimum amount equal to half the annual value of the minimum monthly wage. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8 - […]. 9 - […].

27 Article 31-the [...]

1 - […]. 2 - [...]. 3 - […]. 4-for the purposes of paragraph 3 of article 3, paragraphs 2 and 6 of article 28 and in paragraphs 2 and 6 of article 31, should consider the value referred to in paragraph 1, without prejudice to the provisions laid down in the following paragraphs. 5-the provisions of paragraphs 1 and 4 shall not apply if it is proof that the realization value was lower than the expected there. 6-the proof referred to in the preceding paragraph shall be made in accordance with the procedure laid down in article 129 of the IRC code, mutatis mutandis.

Article 45 [...]

1-for the determination of the gains subject to IRS is considered acquisition value, in the case of property or rights acquired free of charge, that that has been considered for the purposes of assessment of stamp duty. 2 - […]. 3-in the case of rights in rem over immovable property acquired less than two years ago, by donation exempt pursuant to point (e)) of article 6 of the code of tax stamp, considered acquisition value the valuation used prior to donation.

Article 53 [...]

1-To gross income in category H annual value equal to or less than € 6100 follows, until his competition, the entire amount by each holder that you have received. 2 - [...]. 28 3-[Repealed]. 4 - [...]. 5-The gross income in category H annual value exceeding € 35000, for holder, have a deduction equal to the amount referred to in paragraph 1, down to its competition, 15% of the part that exceeds that value. 6 - [...]. 7 - [...].

Article 54 [...]

1 - [...]. 2-When the part corresponding to capital cannot be discriminated against, the total slaughter, income for the purpose of determining the taxable amount, an amount equal to 80%. 3 - [...]. 4 - [...].

Article 65 [...]

1 - [...]. 2-the Directorate-General of taxes shall set fixation of net income subject to taxation when occurs any of the situations or facts as referred to in paragraph 4 of article 29, article 39 or article 52-3 [Repealed]. 4 - [...]. 5 - [...].

Article 68 [...]

1-tax rates are listed in the following table: 29 2-the amount of taxable income, when exceeding € 4544, is divided into two parts: one, equal to the limit of the highest of ranks that it fits, which applies the rate in column (B) corresponding to that rank; another, equal to the surplus, which applies to the rate column (A) concerning the next higher echelon.

Article 70 [...]

1-the application of the rates laid down in article 68 cannot work, for holders of predominantly income from employment, the availability of a net income tax rate less than the annual amount of the minimum monthly wage plus 20%, not result any tax to the same income, whose taxable income, after the application of marital quotient is equal to or less than € 1812. 2 - […].

Taxable income (in EUR) Rates (in percentages) (A) (B) up to more than 10.5 10.5000 4544 4544 until 6873 13 11.3472 over 6873 until 17 043 23.5 18.5991 Of more than 17 043 until 27.3036 of more than 39 197 39 197 34 to 56 807 36.5 30.1545 Of more than 56 807 until 30.8701 more than 61 260 42 30 61 260 40 article 72 [...]

1 - […]. 2 - […]. 3 - […]. 4 - […]. 5-profits distributed and the interest payable by non-resident entities, when not subject to retention in accordance with paragraph 1 of article 71, are taxed separately at a rate of 20%. 6 - […].

Article 76 [...]

1 - [...]: a) [...]; b) Declaration have not been submitted, the assessment is based on the information available to the Directorate-General of taxes; c) Being higher than the elements referred to in the preceding paragraph, it is the entire net income in category B obtained by the holder of the income in the year closest is given, when it has not been declared their cessation of activity. 2-in the situation referred to in point (b)) of the preceding paragraph, the net income of category B is determined in accordance with the rules of the simplified system of taxation, with the highest coefficient provided for in paragraph 2 of article 31 3-When is not presented, the holder of the income statement is notified by registered letter to fulfill the obligation in default within 30 days , after which the settlement is carried out, not taking into account the provisions of article 70 and being only made the deductions provided for in paragraph 1 (a)) of paragraph 1 of article 79 and paragraph 3 of article 97 4-In all cases referred to in paragraph 1, the liquidation can be corrected, if necessary, 31 within the time limits and under the conditions laid down in articles 45 and 46 of the general tax law.

Article 77 [...]

[...]: a) until July 31, based on the Declaration made in periods referred to in point (a)) of paragraph 1 of article 60; b) Until August 31, based on the Declaration made in periods referred to in point (b)) of paragraph 1 of article 60; c) Until November 30, in the case referred to in point (b)) of paragraph 1 of article 76 article 78 [...]

1 - […]: a) [...]; b) [...]; c) [...]; d) [...]; e) [...]; f) [...]; g) to people with disabilities; h) [previous subparagraph (g))]; I) [previous paragraph (h))]. 2 - […]. 3 - [...]. 4 - [...].

32 Article 79 [...]

1 - [...]. the) 55% of the minimum monthly wage, for each taxable person; b) [Repealed]; c) 80% of the minimum monthly wage, per taxpayer, in single-parent families; d) 40% of the value of the minimum monthly wage, for each non-taxable dependent of this tax; and 55%) of the minimum monthly wage, for ancestor actually living in communion of dwelling with the taxpayer and an income not exceeding the minimum pension under the general scheme. 2-[Repealed]. 3-point deduction) of paragraph 1 is 85% of the minimum monthly wage in case there is only one ascendant, under the conditions contained therein.

Article 82 [...]

1 - [...]: a) […]; b) […]; c) […]; d) acquisition of other goods and services directly related to health expenses of the taxpayer, his/her family members, their ascendants and collaterals to the 3rd degree, duly justified through prescription, with the limit of € 60 or 2.5% of the amount referred to in (a)), b) and (c)), if higher. 2 - [...].

33 Article 84 [...]

Are tax deductible tax credits 25% of charges with homes and other elderly support institutions relating to taxpayers, their ascendants and collaterals to the 3rd degree which do not have incomes above the minimum monthly wage, with the limit of 85% of the minimum monthly wage.

Article 85 [...]


1-[...]: the) interest and amortization of debts incurred with the acquisition, construction or renovation of buildings for personal and permanent residence or rental housing permanent duly established the lessee, with the exception of depreciation incurred by mobilization of housing savings account balances, up to a limit of € 574; b) benefits payable as a result of contracts concluded with housing cooperatives or under the group buying regime, for the acquisition of immovable property intended for the personal and permanent residence or rental for permanent housing tenant, duly proven, in part to comply with the interest and depreciation of the corresponding debt, up to a limit of € 574; c) Amounts, net of subsidies or assistance officers, supported by way of rent by tenant of urban building or their autonomous fraction for permanent housing, when relating to lease agreements concluded under the guise of urban rent Regime, approved by Decree-Law No. 321-B/90 of 15 October, or the new urban rent Regime, approved by law No. 6/2006 , 27 February, or paid under leases for 34 financial leasing contract concerning property for personal and permanent residence made under this scheme, the part that do not constitute capital amortisation, up to a limit of € 574. 2-Are also tax deductible tax credits, as long as you're not likely to be considered costs in category (B), 30% of the amount spent with the acquisition of new equipment for use of renewable energy and of equipment for the production of electrical energy and heat (cogeneration) or for microturbines, with performance up to 100 kW, consuming natural gas, including additional equipment indispensable to its functioning with the limit of € 761. 3 - […]. 4 - […]. 5 - […].

Article 86 [...]

1-are tax deductible tax credits 25% of amounts spent with personal accident insurance premiums and life insurance to ensure only the risk of death, disability or retirement for old age, in the latter case since the benefit is guaranteed after 55 years of age and 5 years of duration of the contract relating to the taxable person or their dependants , paid by him or by a third party, provided that, in this case, have been proven to be taxed as income of the taxpayer, with the limit of € 60, in the case of taxable persons not married or legally separated in person and assets, or € 120, in the case of taxable persons married and not legally separated in person and assets. 2 - […]. 3-[...]: a) in the case of taxable persons not married or legally separated in person and assets, up to a limit of € 80; b) in the case of taxable persons married and not legally separated in person and assets, up to a limit of € 160; (c)) For each dependent, the limits of the above are high at € 35 40. 4 - […]. 5 - […].

Article 96 [...]

1-the difference between the tax due to end and what has been delivered to the coffers of the State as a result of withholding tax or payments on account, in favour of the taxable person, must be refunded until the expiry of the time limit laid down in paragraph 1 of article 97 2-[...]. 3 - [...].

Article 97 [...]

1-the tax must be paid in the year following that to which they relate the income, within the following periods: a) until August 31, when the assessment is made within the time limit laid down in paragraph 1 (a)) of article 77; b) Until September 30, when the assessment is made within the time limit laid down in point (b) article 77); c) Until December 31, when the assessment is made within the time limit laid down in point (c)) of article 77 2-[...]. 3 - [...].

36 Article 100 [...]

1-[...]: levels of Annual Remuneration (in euros) Rates (percentages) To 4 887 0 Of 4 887 5 772 2 Of 5 772 until even 6 846 4 Of 6 846 until 8 504 6 Of 8 504 until 10 294 8 Of 10 294 Of 1996 until 11 896 10 to 13 628 12 Of 1928 to 17 082 15 Of 17 082 Of 22 201 18 22 201 up to 28 108 21 Of 28 108 up 38 413 24 Of 38 413 until 50 741 27 Of 50 741 till 84 570 30 Of 84 570 up to 126 881 33 Of 126 881 until 211 513 36 Of 211 513 to 469 660 38 more than 469 660 40 2-[...]. 3-When there is no possibility to determine the estimated annual remuneration, whether paid or made available in excess of the income limit of € 4887, applies the provisions of paragraph 1 of this article. 4 - […].

37 article 103 [...]

1 - [...]. 2 - […]. 3 - […]. 4-in the case of income subject to withholding that have not been accounted for or reported as such to their beneficiaries, the substitute takes joint responsibility for tax not withheld. 5-In case of failure to comply with the provisions of paragraph 3 of article 101 and article 120, issuers of securities are jointly and severally liable for payment of the tax. '

Article 45 addition to the IRS code is added to the IRS code, approved by Decree-Law No. 422-A/88 of 30 November, the article 87 shall read: «article 87 people with disabilities deduction 1-are tax deductible tax credits for each taxable person with disabilities a winning amount three times the minimum monthly wage for each disabled dependent and an importance equal to the minimum monthly wage. 2-Are still deductible tax credits of 30% of the total expenditure incurred on education and rehabilitation of the taxable person or disabled dependent, as well as 25% of total life insurance premiums which guarantee exclusively the risk of death, disability or retirement for old age, in the latter case since the benefit is guaranteed after 55 years of age and 5 years of duration of the contract , and those listed as first beneficiaries, in accordance with the terms and conditions set forth in paragraph 1 of article 86 of the IRS code. 38 3-deduction of insurance premiums referred to in the preceding paragraph may not exceed 15% of the IRS collection. 4-person with a disability that they present a degree of permanent disability, duly attested by a medical certificate of multipurpose disability issued in accordance with the applicable legislation, equal to or greater than 60%. » Article 46 Amendment to supplementary legislation under the IRS article 16 of Decree-Law No. 42/91, of 22 January, regulating the withholding of FEDERAL INCOME TAX, is replaced by the following: ' article 16 [...]

1-the difference between the tax due to end and what has been delivered to the coffers of the State as a result of withholding tax or payments on account, in favour of the taxable person, must be refunded until the expiry of the time limit laid down in paragraph 1 of article 97 2-[...]. 3 - [...]. 4 - [...]. 5 - [...]. 6 - [...]. 7 - [...].»

Article 47 Repeal under the IRS Rules Are repealed paragraph 6 of article 25, paragraph 3 article 53, paragraph 3 of article 65 and article b) of paragraph 1 and paragraph 2 of article 79 of the IRS code.

39 section II corporate income tax article 48 amendments to the Code of the corporate income tax articles 14, 34, 40, 46, 49, 63, 73, 89, 90, 110 and 129 of the IRC code, approved by Decree-Law No. 442-B/88 of 30 November, briefly referred to as the IRC Code shall be replaced by the following : ' article 14 [...]


1 - […]. 2 - […]. 3-are exempt from the profits that an entity resident in Portuguese territory, under the conditions laid down in article 2 of Directive 90/435 number/EEC of 23 July 1990, place at the disposal of an entity resident in another Member State of the European Union that is in the same condition and who holds a participation in the capital of the first of no less than 15%, and since this has remained in its ownership , continuously for two years. 4 - […]. 5 - […]. 6-the exemption referred to in paragraph 3 and to the provisions of paragraph 4 shall also apply to profits that an entity resident in Portuguese territory, under the conditions laid down in article 2 of Directive 90/435 number/EEC of 23 July 1990, place at the disposal of a permanent establishment, situated in another Member State, of an entity resident in a Member State of the European Union that is in the same condition and holding in whole or in part, through the permanent establishment a direct participation of at least 15%, since this has remained in its ownership, continuously for two years. 7 - […]. 40 8-are still exempt from IRC profits that an entity resident in Portuguese territory put at the disposal of a company which is a resident in the Swiss Confederation, on the terms and conditions referred to in article 15 of the agreement between the European Community and Switzerland, Confederation providing for measures equivalent to those laid down in Council Directive 2003/No. 48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, whenever: (a) the receiving company profits) has a direct minimum holding of 25% in the capital of the company that distributes the profits for at least two years; and (b)) in accordance with the conventions in order to avoid double taxation concluded by Portugal and Switzerland with any third States none of the entities is resident for tax purposes in that third State; and (c)) both entities are subject to corporate income tax without benefit of any exemption and both are a form of limited partnership. 9 proof of verification of the conditions and requirements for the application of the preceding paragraph shall be effected under the conditions laid down in the final part of paragraph 4 with the necessary adaptations.

Article 34 [...]

1 - [...]: a) [...]; b) [...]; c) [...]; d) constituted compulsory by virtue of a general and abstract enforcement, by the companies subject to the supervision of the Banco de Portugal and the branches in Portugal of credit institutions and other financial institutions based in another Member State of the European Union intended to cover specific credit risk, country risk for losses of 41 titles trading portfolio and losses of other applications and even the technical provisions and the provisions premiums receivable incorporated compulsorily, pursuant to regulations issued by the Instituto de Seguros de Portugal, General and abstract, by insurance companies subject to its supervision and by the branches in Portugal of insurance undertakings based in another Member State of the European Union; e) [...]; f) [...]. 2 - [...]. 3-when the provisions for general credit risks or other provisions laid down in point d) of paragraph 1 shall be considered as income for the year, firstly, those which have been accepted as fiscal cost in the exercise of its Constitution.

Article 40 [...]

1 - […]. 2-are also considered as costs or losses, up to a limit of 15% of expenditure with the people by way of remuneration recorded ordered or salaries relating to exercise, supported with insurance contracts of illness and injury, as well as with life insurance contracts, contributions to pension funds and comparable or any supplementary social security to ensure only the benefit of retirement, early retirement, retirement, post-employment health benefits, disability or survival in favour of the employees of the company. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8 - […]. 42 9-[...]. 10-[...]. 11-[...]. 12-[...]. 13-[...].

Article 46 [...]

1 - […]. 2 - […]. 3 - […]. 4-the provisions of paragraph 1 shall also apply, if the conditions referred to therein, the value assigned in the Association in participation, the associated constituted as commercial or civil society under commercial form, cooperative or public company with headquarters or (place of) effective management in Portuguese territory, regardless of the value of its contribution to income that have been actually taxed, distributed by associantes resident in the same territory. 5 - […]. 6 - […]. 7 - […]. 8-the deduction referred to in paragraph 1 is only 50% of the income included in taxable profit corresponding to: the) distributed profits, when is not filled any of the requirements set out in paragraph 1 (b)) and (c)) of the same number, as well as to income that the Member from the Association to the share, provided that, in either case the condition of subparagraph (a)) of paragraph 1; b) profits distributed by an entity resident in another Member State of the European Union when the entity meets the conditions laid down in article 2 of Directive 90/435 number/EEC of 23 July 1990, and is not verified any of the requirements in (c)) of paragraph 1. 43 9-[...]. 10-[Repealed]. 11-the deduction referred to in paragraph 1 shall be reduced to 50% when the incomes come from profits which have not been subject to taxation except where the beneficiary is a holding company. 12-for the purposes of paragraphs (b) and 5) of paragraph 8, the taxpayer must prove that the entity owned and, in the case of paragraph 6, also the beneficiary entity meet the conditions laid down in article 2 of Directive 90/435 number/EEC of 23 July 1990, by statement confirmed and authenticated by the competent tax authorities of the Member State of the European Union that is resident.

Article 49 [...]

1 - […]. 2 - […]. 3-is deemed to be income not subject to IRC quotas paid by members in accordance with the statutes, as well as subsidies to finance the achievement of statutory purposes. 4-exempt income are considered the accretions free title intended for direct and immediate achievement of statutory purposes.

Article 63 [...]

1 - […]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7-the option mentioned in paragraph 1 and the amendments referred to in subparagraphs (a) (d)) and 44 e) of paragraph 8, as well as the resignation or the cessation of application of the scheme should be reported to the Directorate-General of taxes by the dominant society by sending, by electronic transmission of data, the relevant declaration provided for in article 110, the following deadlines : a) in the case of option by applying this scheme until the end of the third month of the tax period in which they intend to start application; b) in the case of changes in the composition of the Group: i) until the end of the third month of the tax period in which should be made the inclusion of new companies in accordance with subparagraph (d)) of article 8; II) until the end of the third month of the accounting period following that in which the output of the Group's companies or other changes in terms of subparagraph (e)) of paragraph 8; c) in the case of resignation, until the end of the third month of the tax period in which they intend to waive the application of the system; d) in the case of termination, until the end of the third month of the accounting period following that in which let to verify the conditions for the application of the system referred to in subparagraphs (a) and (b))) of paragraph 8. 8 - [...]. 9-the effects of the resignation or termination of the scheme relate:) at the end of the preceding financial year in which the resignation was communicated to the implementation of the scheme in accordance with the terms and period provided for in paragraph 7; b) at the end of the preceding financial year in which should be reported the inclusion of new companies in accordance with subparagraph (d)) of article 8, or at the end of the preceding financial year in which should be communicated to the continuity in terms of subparagraph (e)) of that number; c) at the end of the previous financial year to the verification of the facts referred to in (a)), b) and (c)) of paragraph 8. 10-[Repealed]. 11-[...]. 12-[...].

45 Article 73 [...]

1 - […]. 2 - […]. 3-When the liquidation period exceeds two years, the taxable income determined annually in accordance with point (b)) of the preceding paragraph, provisional nature of. 4-the losses prior to the dissolution which at the date of this are still deductible under article 47 can be deducted from the taxable income corresponding to the entire liquidation period, if this does not exceed two years. 5 - […].

Article 89 withholding tax – Community law


1-where, in relation to profits referred to in paragraphs 3, 6 and 8 of article 14, there was place the withholding tax by not checking the temporal requirement of minimum participation holding them can be predicted the return of tax which has been withholding until the date on which they complete the two-year period of continuous detention of participation , at the request of the beneficiary entity of income, addressed to the competent services of the Directorate-General of taxes, to be submitted within two years from that date, and must be made proof required under paragraph 4 or in paragraph 9 of the same article, as the case may be. 2-[Repealed]. 3 - [...].

Article 90 [...]

1-[...]: the) interest and other investment income, excluding 46 distributed profits, that they hold financial institutions subject, in relation to them, the IRC, even if exempted; b) […]; c) […]; d) […]; e) […]; f) […]; g) […]; h) […]. 2 - […]. 3 - […].

Article 110 [...]

1 - […]. 2 - […]. 3 - […]. 4 - […]. 5-Always occurring changes of any of the elements contained in the registration statement, the taxpayer must deliver their statement of changes within 15 days from the date of the change, unless another period is expressly provided for. 6 - […].

Article 129 [...]

1 - […]. 2 - […]. 3 - […]. 4 - […]. 5 - [...]. 6-In case of application of article 47 provided in this demo, the tax administration can access the banking information of the applicant and of its administrators or managers for the year in which the transfer occurred and the previous financial year, and shall for that purpose be attached the corresponding authorization documents. 7-the judicial review of the tax assessment resulting from corrections made pursuant to paragraph 2 of article 58 or, if there is no place the settlement, of the corrections to the taxable income under the same precept, depends on prior submission of the application referred to in paragraph 3, there is no place the administrative claim. 8 - [...].»

Article 49 an addition to the IRC code is added to the IRC code, approved by Decree-Law No. 442-B/88 of 30 November, article 35 with the following text:% quot% article 35-the specific Provisions of the companies of the banking and insurance sector 1-the accumulated amount of provisions for specific credit risk and country risk referred to in the first part of subparagraph (d)) of paragraph 1 of article 34, may not exceed the value that correspond to the application of the minimum limits required by virtue of the warnings and instructions from the supervisory entity. 2-the provisions referred to in the preceding paragraph are intended to cover the risk of uncollectability of credits resulting from normal activity, not including the claims excluded by the rules issued by the supervisory authority and the following: a) the credits in the State, autonomous regions, municipalities and other public bodies have rendered endorsement; b) the credits covered by rights in rem over immovable property; c) the credits guaranteed by credit insurance contract or bond, with the exception of the corresponding to the percentage importance of 48 discovered required; d) Credits under the conditions laid down in (c)) and (d)) of article 35, paragraph 3 3-provisions for losses from investments shall correspond to the sum of the differences between the cost of applications arising from the recovery of claims resulting from normal activity, and the market value, when this is lower. 4-the accumulated amount of technical provisions and of the provisions for the charging premiums established coverage by insurance companies, referred to in the last part of subparagraph (d)) of paragraph 1 of article 34, shall not exceed the minimum values resulting from the application of the standards issued by the supervisory authority. 5-provisions for doubtful debts excluding those relating to premiums receivable shall comply with the conditions and limits laid down in point (a)) of paragraph 1 of article 34 and article 35 of the IRC code. 6-the scheme of the provisions contained in this article, everything that is not specially provided for here, obey the specific regulations applicable.»

Article 50 1 fleet renewal incentives-the positive difference between capital gains and capital losses arising from the sale of goods vehicles weighing 12 tonnes or more, acquired before 1 October 2006 and with the first registered prior to this date, used for the carriage of goods by road, or on behalf of another person, is seen in 20% of its value whenever in Office or until the end of the second following year, the total value of the achievement is reinvested in goods vehicles weighing more than 12 tonnes first registered after 1 October 2006, to be used for the transport of goods, or on behalf of others. 2-the present benefit lapse date December 31 2008 and is without prejudice to the application of paragraphs 5 and 6 of article 45 of the IRC code.

Amendment 49 article 51 the complementary legislation within the IRC article 14 of Decree-Law No. 35/2005, of 17 February, transposing to the internal legal order the directive no. 2003/51/EC of the European Parliament and of the Council of 18 June 2003 amending Council directives Nos 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC of the Council, relating to the annual accounts and consolidated accounts of certain types of companies, banks and other financial institutions and insurance undertakings, shall be replaced by the following: ' article 14 [...]

1-for tax purposes, in particular for discharge of the taxable profit, the entities that, under this Ordinance, prepare annual accounts in accordance with international accounting standards are required to keep organised accounting in accordance with the national accounting standards and other legal provisions in force for the respective branch of industry. 2-Are exempt from the obligation imposed in paragraph 1, entities subject to the supervision of the Bank of Portugal, which are obliged to draw up their annual accounts in accordance with the standards set (NCA).»

Article 52 legislative Authorizations under the IRC 1-the Government Is authorized to amend the IRC code and supplementary legislation to proceed to adapt the rules for determining the taxable profit of the companies to international accounting standards (IAS), taking into account the following aspects: a) adequacy of the provisions of the IRC code and supplementary legislation governing rules that do not conform with IAS in particular in the framework of the system of depreciation and amortisation, provisions, of the determination methods of 50 results of multi-annual nature and treatment of impairment losses associated with certain types of assets; b) definition of criteria for valuation of assets, in particular stocks, financial instruments, biological assets and agricultural produce and mineral resources, as well as rules of capitalization of costs; c) prediction of specific rules on the treatment of expenses and asset variations associated with the reclassification of equity lines; d) establishing criteria for temporal allocation of certain costs of benefits granted to members of the governing bodies and employees, spending and asset variations associated with share-based payments, increases in wealth resulting from the issuance of derivatives, as well as in cases where there is a relationship of coverage; e) definition, for tax purposes, the concepts of «fixed assets» and «investments»; f) establishment of the rules to which the assets shall be variations arising from the transition to IAS resulting from the recognition of assets or liabilities or disfigure its measurement, in order to be incorporated into the taxable income for the year that begins in 2008 and the four subsequent years. 2-the Government is authorized to revoke the simplified scheme in IRC, replacing it with a regime that sanctioned simplified rules of establishment of the taxable profit based on accounting for IRC taxpayers engaged primarily a trade, industrial, agricultural or services, whose annual turnover does not exceed € 250 000.

Article 53 transitional provisions under the IRC


1-the part of the balance on the first day of the tax period started on or after January 1, 2007, of the provisions referred to in subparagraph (d)) of paragraph 1 of article 34 of the IRC code, as amended by this Act, accepted as fiscal cost in previous years, exceeding the limits that could be accepted for the same effects in accordance with article 35-A, does not apply paragraph 2 of article 34, and may not, however, be accepted as cost allocations for strengthening those 51 provisions while those limits if they find exceeded given the balances at the end of each tax period. 2-While not introducing in the IRC code mutatis mutandis to international accounting standards, the entities subject to the supervision of the Bank of Portugal who are obliged to draw up their annual accounts in accordance with the standards set (NCA), must comply with the rules laid down in that code and supplementary legislation for the determination of taxable profit, with the following adjustments : a) the changes in fair value of financial instruments classified as financial assets or liabilities at fair value through profit or loss» compete for the formation of the taxable profit, unless the shares corresponding to more than 5% of the share capital or equity instruments that are not admitted to trading on a regulated market; b) in cases where there is a coverage ratio of fair value, the changes in fair value of the hedging instruments and the elements covered compete for the formation of the taxable profit for the year in which must be recognised in the accounts; c) assets classified as «tangible fixed assets, intangible assets», «investment property», or «non-current assets held for sale ', as well as the shares, with the exception of those covered by the above, are considered, for tax purposes, assets; d) to assets classified as «investment property» or «non-current assets held for sale ' tax regime is applicable to financial investments; and) cannot be deducted for tax purposes ' provision for impairment ' and other variations in fair value, except if and to the extent that the same were also tax deductible if the entity apply the accounting plan for the Banking Sector (PCSB) into force on this date, equating, for this purpose, the securities falling under ' available-for-sale assets», not corresponding to participations in associated companies the investment securities»; f) multiannual economic projection costs referred to in paragraph 4 of article 17 of the implementing Decree No. 2/90 of 12 January, shall be distributed in equal parts, for a minimum period of three years although they are recognized in the accounts within a period of less than 52; g) costs related to short-term benefits for employees whose entitlement has been obtained in the tax period prior to your payment, including the bonuses in the form of profit sharing, are accepted as a cost for tax purposes in the year in which they are recorded, since, in the latter case, comply with the conditions laid down in paragraphs 2 to 5 of article 24 of the IRC code; h) Without prejudice to the provisions of paragraph 4 of article 23 and in article 40, both of the IRC code, charges with long-term benefits and termination of employees are only accepted for tax purposes in the tax period in which they are placed at the disposal of the respective beneficiaries; I) the income or gains are always considered by their nominal value, and should be fixed, in particular the tax effects arising from its present value or current accounting of financial flows or uncertainty about their collectability; j) asset variations arising from the transition from PCSB for the NCA arising out of recognition or derecognition of assets or liabilities or disfigure its measurement and that, in terms of the IRC code with the adjustments provided for in the previous subparagraph (a)), b), c) and (h)), are considered as fiscally relevant compete in equal parts, to the formation of the taxable profit for the fiscal year that starts in 2006 and the four subsequent years; l) patrimonial variations arising from the transition from PCSB for the NCA on the situations referred to in paragraph 1(e)) and f) are considered in accordance with the procedure set out in these points. 3-The entities covered by the preceding paragraph must highlight the process of tax documents referred to in article 121 of the IRC code, inter alia, the effects of changes in accounting policies resulting from the transition to the NCA in order to verify the implementation of subparagraphs (a) (f)), i) and (j)) of the preceding paragraph.

53 article 54 Repeal of rules under the IRC Are repealed paragraph 10 of article 46, paragraph 10 of article 63 and paragraph 2 of article 89 of the IRC code.

Article 55 special effects production under the IRC changes introduced by this law to paragraph 2 of article 40 of the IRC code and article 14 of Decree-Law No. 35/2005, of 17 February, as well as the provisions laid down in paragraphs 2 and 3 article 53 of this law, take effect from 1 January 2006.

CHAPTER VII section I indirect taxes value added tax article 56 Amendment to the code of value added tax items 27, 39, 60 and 71 of the code of value added tax, approved by Decree-Law No. 394-B/84 of 26 December, briefly referred to as the VAT code, shall be replaced by the following: ' article 27 1-[...]. 2 - […]. 3-the payment of the tax due by the importation of goods is carried out with the competent Customs Office, in accordance with the procedures laid down in Community rules applicable import duties, and may also, upon the warranty, be granted 54 your deferral: a) For 60 days from the date of entry in the accounts, when the deferral is granted separately for each amount of tax subject of that registration; b) until the 15th day of the second month following the periods of globalization of the accounts or payment provided for in the customs rules applicable. 4 - […]. 5 - […]. 6 - […].

Article 39 1-[...]. 2 - […]. 3 - […]. 4-retailers and service providers covered by billing waiver provided for in paragraph 1 are always obliged to issue the invoice when transmit goods or services to taxable persons of the tax, as well as the purchasers not taxable persons requiring the respective issue. 5 - […]. 6 - […].

Article 60 1-[...]. 2-the tax determined in accordance with the provisions of the preceding paragraph shall be deducted from the value of the tax supported in the acquisition or leasing of capital goods and other goods for the use of the own company, except in the case of those who are excluded from the right to deduct under paragraph 1 of article 21 3-[...]. 4 - […]. 5-When the period of reference, for the purposes of paragraphs 1, 3 and 4 is lower than 55 to the calendar year, you must convert the purchase volume for this period in a volume of annual purchases. 6 - [….]. 7 - […]. 8 - […]. 9 - […].

Article 71 1-[...]. 2 - […]. 3-in cases of incorrect bills that have given way to the register referred to in article 45, the correction is mandatory when any tax paid the least and can be carried out without any penalty until the end of the period following that in relation to invoice to rectify, and is optional, if any tax paid the most, but can only be made within two years. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8-taxpayers can still deduct the tax on the deemed irrecoverable credits:) in the process of execution after the suspension of registration instance referred to in point (c)) of paragraph 2 of article 806.º of the code of Civil procedure; (b)) In the insolvency proceedings when it is enacted. 9 - […]. 10-[...]. 11-[...]. 12-[...]. 13-[...]. 14-[...]. 15-[...]. 56 16-[...]. 17 - […].»

Article 57 amendment of list I annexed to the VAT code the amount 2.21 list I annexed to the VAT code approved by Decree-Law No. 394-B/84, of December 26, is replaced by the following: «2.21-contracts of construction, improvement or maintenance of real estate under the Special Regime of Participation in the recovery Leased real estate (REBUILDS) scheme to support Housing Recovery in urban areas (REHABITA) of the special arrangements for Reimbursement and funding in the recovery of Urban Buildings in Horizontal Property Regime (RECRIPH) and SOLRH program approved by Decree-Law No. 7/99, de 8, as well as the rehabilitation of real estate contracts set the intervention units for Urban Rehabilitation and in the critical areas of recovery and Urban Redevelopment, under the Decree-Law No. 104/2004, of 7 may, and those carried out under programmes supported financially by the National Housing Institute.»

Article 58 tourism regions and tourism


1-the transfer by way of VAT earmarked for tourism regions and tourism is of € 19 million. 2-the recipe for the tourism regions and tourism under the preceding paragraph is distributed on the basis of criteria to be determined by joint decree of the Ministers of State and Internal Administration, Ministry of finance and public administration and the economy and innovation, taking into account, inter alia, the amount transferred in 2006, in accordance with article 46 of law No. 60/2005 , 30 December.

57 section II stamp duty article 59 amendments to the stamp duty code articles 3 and 33 of the stamp duty code, approved by law No. 150/99, of 11 September, are replaced by the following: ' article 3 [...]

1 - […]. 2 - […]. 3 - […]. 4-work contracts, the tax burden is shared proportionately by the parties, in accordance with the provisions of paragraph 2.

Article 33 [...]

1 - […]. 2 - […]. 3 - […]. 4-where the tax due by the free broadcasts should be liquidated by the tax authority only if the settlement, though, if your not quantitative is less than € 10».

Section III miscellaneous provisions article 60 58 amendments to the system of global security for customs clearance article 7 of Decree-Law No. 289/88, of August 24, with the amendments introduced by Decree-Law No. 294/92, of 30 December, and no. 73/2001, 26 February, is replaced by the following:% quot% article 7-1 The duties and other charges payable in a period coincident with the calendar month are the subject of a payment, to be made until the 15th day of the following month, except with respect to VAT, which can be paid until the 15th day of the second month following the said period. 2-the official broker can make the partial payment of the amount of taxes referred to in the preceding paragraph, since that, respectively, until the expiry of the deadlines laid down therein. '

Article 61 amendment of Customs Reform article 101 of the Customs Reform, approved by Decree-Law No. 46311, 27 April 1965, with the latest amendment introduced by Decree-Law No. 472/99, of November 8, is replaced by the following: ' article 101 When, as a result of the same fact, the goods are subject to import duties and other taxes to be levied by Customs , observe the provisions of the Community rules applicable to those rights, whether or not arising, in particular with regard to the expiry of the right to settlement, the post-clearance recovery, reimbursement and remission, without prejudice to the application of deadlines for deferment of payment of VAT legally provided.»

Article 62 59 mortgage bonds is added to Decree-Law No. 219/2001, of 4 August, which establishes the taxation of securitisation operations, Article 6a, with the following text:% quot% Article 6a mortgage bonds The exemptions provided for in articles 5 and 6 are applicable to mortgage bonds scheme provided for and regulated in Decree-Law No. 59/2006 , 20 March, respectively and mutatis mutandis as to the remuneration of the management of credits assigned and the assignment of mortgage credits.»

Article 63 special effects production Rules in the context of VAT article 27 of the VAT code, in article 7 of the Decree-Law No. 289/88, of 24 August, which regulates the global guarantee system for customs clearance and article 101 of the Customs Reform, as introduced by this law, shall apply from 1 July 2007. CHAPTER VIII excise duty excise section I article 64 Amendments to excise articles 23, 28, 30, 32, 33, 35, 51, 52, 55, 57, 71, 71, 73, 74, 78-A, 80, 83 and 85 of the excise Code, briefly referred to as the IEC Code approved by Decree-Law No. 566/99 , of 22 of 60 December, shall be replaced by the following: ' article 23 [...]

1-the Constitution of tax warehouses shall be authorized by the Customs authorities with jurisdiction in their area, under condition of being completed and meeting the requirements set out in the previous article and after prior inspection of the premises, which is waived in the case of tax warehouses. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […].

Article 28 [...]

1 - […]. 2 - […]: a) […]; b) […]; c) […]; d) […]; and) communicate to the competent Customs Office, each receiving consigned to another Member State in the tax suspension, as well as the respective place of unloading, at least 6 hours compared to the estimated time of arrival of the means of transport to the place of reception, being interrupted the counting of this term outside of normal hours of operation of that Office , including Saturdays, Sundays and public holidays; f) […]. 61 article 30 [...]

[…]: a) […]; b) […]; c) […]; d) […]; and) communicate to the competent Customs Office, each receiving consigned to another Member State in the tax suspension, as well as the respective place of unloading, at least 6 hours compared to the estimated time of arrival of the means of transport to the place of reception, being interrupted the counting of this term outside of normal hours of operation of that Office , including Saturdays, Sundays and public holidays; f) […].

Article 32 General scheme of movement 1-[...]. 2-Notwithstanding the previous paragraph, are allowed in circulation operations suspensive procedure in Portugal involving the Containerisation or change of the means of transport, in export warehouses which are duly authorised by the director of customs. 3-[previous No. 2]. 4-[previous paragraph 3].

62 article 33 [...]

1 - […]. 2 - […]. 3-national circulation of products subject to excise duty already released for consumption shall take place pursuant to Decree-Law No. 147/2003, of 11 July. 4-[Repealed]. 5-[Repealed]. 6 - […]. 7 - […]. 8 - […]. 9 - […]. 10-[...]. 11-[...]. 12-the system provided for in the preceding paragraph is determined through the certification by the Customs Office of exit, that the products have left the Community and the Customs Office return to the consignor the authenticated copy of the accompanying document which it is intended.

Article 35 [...]

1 - […]. 2 - […]. 3-in the intra-Community movement, when the target is national territory, copy No. 3 is aimed at the competent Customs Office, and must be presented for this purpose by the end of the month in which the expeditions. 4 - […]. 5 - […]. 6 - […]. 63 7-[...]. 8 - […]. 9 - […]. 10-[...].

Article 51 [...]

1-Notwithstanding the provisions of paragraph 1 of article 50, alcohol for industrial purposes may, exceptionally, not be denatured since, arguably, denaturation is harmful to public health. 2 - […]. 3 - […]. 4 - […].

Article 52 [...]

1 - […]. 2-[...]: the exceeding 0.5% vol) and not exceeding 1.2% vol of alcohol purchased – € 6.60/hl; b) exceeding 1.2% vol of alcohol purchased and less than or equal to 8 Plato – € 8.27/hl; c) exceeding 1.2% vol of alcohol purchased and greater than 8 and less than or equal to 11 Plato-€ 13,20/hl; d) exceeding 1.2% vol of alcohol purchased and more than 11 but less than or equal to 13 Plato – 16,53 €/hl; and exceeding 1.2% vol). acquired alcohol and more than 13 and less than or equal to 15 Plato – € 19,81/hl; f) exceeding 1.2% vol of alcohol purchased more than 15 Plato-23,18 €/hl.

64 article 55 [...]

1 - […]. 2-the tax rate applied to intermediate products is € 55,72/hl.

Article 57 [...]

1 - […]. 2-the tax rate applicable to spirit drinks is € 956,83/hl.

Article 71 [...]

1 - […]: a) […]; b) […]; c) […]; d) […]; e) […]; f) […]; g) […]; h) […]; I) Be provided with a view to their use in the transport of passengers and goods by rail, as regards products falling within CN codes 2710 19 41 to 2710 19 49; j) [Repealed]; l) […]. 2-The exemption provided for in paragraph 1, depend on prior recognition of competent customs authority, except as regards paragraph 1(b)) and g), in accordance with the set in order of the Minister of finance. 3-[previous No. 2]. 4-[previous paragraph 3]. 5-[previous paragraph 4]. 65 6-[previous No. 5]. 7-[previous paragraph 6].

Article 71 [...]

1 - […]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8-small dedicated producers, recognized in accordance with article 7 of Decree-Law No. 62/2006, of 21 March, enjoy total exemption from tax on petroleum and energetic products to the overall ceiling of 40,000 t/year. 9 - […]. 10-[...].

Article 73 [...]


1 - […]. 2 - […]. 3-the rate applicable to gas oil and methane used as motor fuel is € 106,54/1000 kg and, when used as a fuel, is €/1000 kg 7,81, rate also applies to acetylene used as fuel. 4-the rate applicable to natural gas used as motor fuel is € 2,72/gigajoule. 5 - […]. 6-the rate applicable to petroleum and energy products classified by 2701, 2702 and CN positions 2704 is € 4.16/1000 kg. 7-[...]: 66 a) [...]; b) […]; c) […]; d) […]; e) […]; f) With the rate of between € 0 and € 30/1000 kg petroleum products and energy drinks classified within CN codes 2710 19 81, 2710 19 99, 3811 21 00 and 3811 29 00; g) […]. 8 - […]. 9 - […]. 10-[...]. 11-[...].

Article 74 [...]

1 - […]. 2 - […]. 3 - […]. 4 - [...]. 5-coloured and marked diesel can only be purchased by holders of microcircuit card established for the purposes of control of his assignment to the destinations referred to in paragraph 3, being the owner or responsible for the operation of authorized posts, liable for payment of the tax resulting from the difference between the rate of tax applicable to diesel and the rate applicable to the coloured and marked diesel , for the quantities they sell and don't get properly registered on the computer system underlying the assigned microcircuit cards. 6-the sale, purchase or consumption of the products referred to in paragraph 1 with violation of the provisions of paragraphs 2, 3, 4 and 5 are subject to the penalties provided for in the General Regime of Tax Offences and in special legislation. 7 - […]. 67 8-[...]. 9 - […].

Article 78-the [...]

1 - […]. 2 - […]. 3-the entry of biofuels in tax warehouse or storage is recorded based on the Declaration of release for consumption processed by the tax warehouse for processing where they are from. 4-[previous paragraph 3].

Article 80 [...]

1-[previous article body]. 2-Notwithstanding the provisions of paragraph 1 of article 28, the movement of petroleum and energetic products under duty-suspension arrangements of tax between the islands of the autonomous region of the Azores may be bound for registered traders. 3-The authorized depositories based in national territory may issue, under tax suspension, petroleum products and energy referred to in subparagraph (a)) of paragraph 1 of article 71, for registered traders located in national territory.

Article 83 [...]

1 - […]. 2 - […]. 3 - […]. 4-[...]: 68 to) specific element – € 58.33; b) […]. 5 - […].

Article 85 [...]

1-[...]: a) specific element – € 8.36; b) […]. 2 - […].»

Article 65 regulations revocation under the IEC-1 Are repealed paragraphs 4 and 5 of article 33, paragraph 4 of article 86 and j) of paragraph 1 of article 71 of the code of the IEC. 2-Notwithstanding the previous paragraph, are kept for a period and in accordance with the procedure in which they were granted, the tax benefits which the right has been acquired during the term of (j)) of paragraph 1 of article 71 of the code of the IEC, repealed by this Act, relating to the production of petroleum and energetic products within the framework of pilot projects of technological development of less polluting products , recognized as such by the Ministers responsible for finance and environment areas.

Section II tax on petroleum and energetic products article 66 tax rates on petroleum and energetic products 1-in accordance with the provisions of paragraph 1 of article 73 of the code of excise duties, the values of the unit rates applicable tax on the Mainland to the products referred to in paragraph 2 shall be fixed by order of the Ministers responsible for the areas of finance and economy taking into consideration the various environmental impacts of each of the oil products and energy, favoring gradually less polluting 69. 2-for the purposes of the preceding paragraph, the establishment, or its amendment, is carried out within the following ranges: product code NC Tax Rate (in euros) Maximum Minimum leaded petrol......... 2710 11 51 to 2710 11 59 650.00 650.00 unleaded gasoline......... 2710 11 41 to 2710 11 49 Oil 359.00 650.00 ... ... ... ... ... ... ... .... the colorful Oil 302.00 339.18 2710 19 25 271019 21 and marked ... 2710 19 25 0.00 149.64 diesel......................... 2710 19 41 to 2710 19 49 coloured and marked Diesel 302.00 400.00.. 2710 19 41 to 2710 19 49 21.00 199.52 fuel oil with sulphur content exceeding 1%............................

2710 19 63 to 2710 19 69 15.00 34.92 fuel oil with sulphur content exceeding 1%..............

2710 19 61 15.00 29.93 3-for the purposes of paragraph 1 of article 75 of the code, the values of the unit rates of tax applicable on the island of São Miguel, the following products shall be fixed by resolution of the Council of the Regional Government, and can be changed within the following ranges: product code NC Tax Rate (in euros) Maximum Minimum leaded petrol......... 2710 11 51 to 2710 11 59 650.00 650.00 unleaded gasoline......... 2710 11 41 to 2710 11 49 Oil 359.00 650.00 ... ... ... ... ... ... ... .... 271019 21 to 2710 19 25 Diesel 49.88 339.18......................... 2710 19 41 to 2710 19 49 49.88 400.00 agricultural Diesel ... ... ... ... ... 2710 19 41 to 2710 19 49 21.00 199.52 fuel oil with sulphur content exceeding 1%............................

2710 19 63 to 2710 19 69 0.00 34.92 fuel oil with sulphur content of less than or equal to 1 70% ... ... ... ... 2710 19 61 0.00 29.93 4-for the purposes of article 76 of the code, the values of the unit rates of tax applicable in the autonomous region of Madeira to the products referred to in paragraph 2 shall be fixed by order of the competent Member of the Regional Government, and can be changed within the ranges set out in that paragraph.

Article 67 additional rates of tax on petroleum and energetic products 1-remain in force in 2007 the additional rates of tax on petroleum and energetic products, amounting to € 0.005 per litre for gasoline and in the amount of € 0.0025 per litre for diesel and diesel colored and marked, which is my own recipe of the financial background of a permanent nature provided for in Decree-Law No. 63/2004 , March 22, up to a maximum of € 30 million per year. 2-the additional to that referred to in the preceding paragraph is part of the values of the unit rates set in accordance with paragraphs 1 and 2 of the previous article.

Article 68 legislative Authorizations under the IEC 1-taking into account the commitments made by the Portuguese State in the context of the Kyoto Protocol and with a view to the implementation of additional measures and MAi2 MAi1 foreseen in the national plan on climate change, approved by Council of Ministers resolution No. 104/2006, of 23 August, the Government is authorized to change the code of the IEC approved by Decree-Law No. 566/99, of 22 December, with the following meaning and scope: the) fix the rate of petroleum products and energy unit classified within CN codes 2701, 2702, 2704, 2713 1100 00 up to a limit of € 35.00 per 1000 kg; b) fix the unit rate applicable to petroleum gases classified within CN code 2711, used as fuel, up to a maximum of € 9.00 per 1000 kg; c) exempt the oil and energy products classified within CN code 2701, 2702 and 2704, fuel oil with sulphur content not exceeding 1% classified within CN code 2710 19 61 71 and petroleum gases classified within CN code 2711 consumed: i) in facilities containing the list annexed to the national allocation plan for emission allowances (PNALE); II) For companies that carry out with the competent authority, rationalization of energy consumption or greenhouse gas emissions, pursuant to regulations adopted by decree-law; d) Revoke the exemption provided for in (f)) of paragraph 1 of article 71 of the code of the IEC. 2-the Government is authorized to change the code on excise duties, approved by Decree-Law No. 566/99, of December 22, in order to provide for the use of coloured and marked diesel on autonomous cooling engines installed in heavy duty vehicles transporting perishable goods, fed by fuel tanks separated, and with ATP certification.

Section III article 69 car tax amendment to Decree-Law No. 40/93, of 18 February 1-articles 1 and 7 of the Decree-Law No. 40/93, of 18 February, are replaced by the following: ' article 1 [...]

1 - […]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8 - […]. 9 - […]. 72 10-[...]. 11-[...]. 12-[...]. 13-[...]. 14-[...]. 15-for the purposes of applying the provisions of paragraph 4 of this article, the CO2 emissions of vehicles used, resulting from actual measurement by legally authorized technical center, whose CO2 value is lower than the constant of the oldest certificate of conformity of the vehicle of the same make, model, and version, or, if this information is not available, a similar vehicle are not accepted for tax purposes, the value of the certification body.

Article 7 [...]


[...]: a) the vehicles acquired for operational functions by the national service of Firefighters and Civil protection, as well as the fire service vehicles acquired by associations, including the municipal fire department, upon presentation of statement issued by the National Service of firefighters and Civil protection, which included in its technical characteristics and the recognition of the nature of the acquirer; b) […]; c) […].» 2-rates tables I, III, IV, V and VI annexed to Decree-Law No. 40/93, of 18 February, are the following: table I 73 cubic capacity cylinder Echelon Component in CC for cc Fees (in euros) installment to be slaughtered (in euros) Until 1250....................... 3.54 2285.92 more than 1250 ... ... ... ... .... 8333.32 environmental Component 8.38 petrol vehicles CO2 level (in grams per kilometre) fees (in euros) installment to be slaughtered (in EUR) up to 120 g/Km..................................... Of 121 g/Km to 180 g/Km................ From 181 g/Km to 210 g/Km................ More than 210 g/Km............................... 0.41 5.62 21.49 29.31 624.85 environmental Component 3482.63 5125.01 diesel cars CO2 level (in grams per kilometre) fees (in euros) installment to be slaughtered (in EUR) up to 100 g/Km................................... Of 101 g/Km to 150 g/Km............... Of 151 g/Km to 180 g/Km................ More than 180 g/Km............................... 1.02 10.31 29.31 34.20 918.90 74 3784.34 4664.64 table III Step cylinder capacity (CC) fees for CC (in euros) installment to be slaughtered (in euros) Until 1250....................... more than 1250 1.56 1010.03................ Table IV 3.70 3677.40 Step cylinder capacity (CC) fees for CC (in euros) installment to be slaughtered (in euros) Until 1250....................... more than 1250 0.40 252.51................ Table V 0.93 916.16 Step cylinder capacity (CC) fees for CC (in euros) installment to be slaughtered (in euros) Until 1250........................... 1.17 757.52 more than 1250.................... 2.77 2748.47 table VI Step cylinder capacity (CC) fees for CC (in euros) installment to be slaughtered (in euros) Until 1250.................. More than 1250............... 2.34 5.55 1515.06 5535.25 75 article 70 specific exemption of car tax are exempt from payment of automobile tax for the years 2007 and 2008 cars purchased in leasing system or long-term rental, necessary for the renewal of the car fleet of the judicial police, which comply with the requirements laid down in point (c)) of article 7 of the Decree-Law No. 40/93 , of 18 February.

Section IV circulation and trucking taxes article 71 amendment to regulation of the Circulation tax and article 6 of the Trucking tax Regulation of circulation and trucking approved by Decree-Law No. 116/94, of 3 may, and republished by Decree-Law No. 89/98, of 6 April and amended by Decree-Law No. 322/99 of 12 August is replaced by the following:% quot% article 6 annual rates of ICi and ICa are as follows: ICi levels of gross weight (in kilograms) annual fees (in EUR) up to 2500 ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 2501 27.00 to 3500 ... ... ... ... ... ... ... ... ... ... ... ... ... 3501 45.00 to 7500 ... ... ... ... ... ... ... ... ... ... ... ... ... 7501 105.00 to 11999 ... ... ... ... ... ... ... ... ... ... ... ... ... 173.00 Vehicles gross weight 76 2 AXLES 12,000,186.00 the 12,999,265.00 12001 193.00 173.00 180.00 165.00 172.00 159.00 165.00 157.00 163.00 312.00 247.00 290.00 236.00 277.00 226.00 266.00 224.00 264.00 13000 to 15000 to 316.00 249.00 294.00 238.00 281.00 229.00 270.00 227.00 268.00 333.00 278.00 310.00 265.00 296.00 255.00 284.00 253.00 282.00 17,999,299.00 14,999,268.00 > = 18,000,379.00 3 AXLES 15000 421.00 353.00 392.00 337.00 374.00 324.00 359.00 321.00 356.00 to 297.00 244.00 276.00 233.00 264.00 16,999,262.00 17000 to 18000 303.00 244.00 282.00 233.00 269.00 223.00 259.00 222.00 256.00 223.00 253.00 222.00 251.00 17,999,262.00 the 18,999,341.00 the 20,999,342.00 19000 378.00 317.00 351.00 303.00 335.00 291.00 322.00 288.00 319.00 378.00 319.00 351.00 304.00 335.00 292.00 322.00 290.00 319.00 21000 to 382.00 320.00 355.00 306.00 339.00 294.00 325.00 291.00 323.00 22,999,344.00 > = 23,000,385.00 > = 4 AXES 428.00 358.00 398.00 342.00 380.00 328.00 365.00 326.00 362.00 23000 to 375.00 310.00 349.00 296.00 333.00 284.00 320.00 24,999,333.00 25000 to 26000 282.00 317.00 378.00 317.00 351.00 303.00 335.00 291.00 322.00 288.00 319.00 25,999,341.00 the 26,999,626.00 the 28,999,635.00 27000 710.00 582.00 660.00 556.00 630.00 534.00 605.00 529.00 600.00 727.00 591.00 677.00 564.00 646.00 542.00 621.00 537.00 615.00 > = 29,000,652.00 737.00 607.00 686.00 579.00 655.00 556.00 629.00 552.00 624.00 (1) Suspension considered equivalent according to the definition in annex III of Directive 96/53/EC , of 25 July, which lays down the maximum authorized dimensions in national and international traffic and the maximum authorised weights in international traffic for certain road vehicles circulating within the Community (OJ No L 235, 17 September 1996, p. 59). Motor vehicles with gross weight = 12 t year > first registration Until 1990 (inclusive) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000 and after levels of gross weight (in kilograms) With pneumatic suspension or with other types of suspension with pneumatic suspension or with other types of suspension with pneumatic suspension or with other types of suspension with pneumatic suspension or with other types of suspension with pneumatic suspension or with another type of suspension yearly fees (in Euros) annual fees (in Euros) annual fees (in Euros) annual fees (in Euros) annual fees (in Euros) 2 + 1 AXLES 17,999,258.00 12,000,185.00 12001 to 187.00 172.00 174.00 164.00 166.00 158.00 160.00 156.00 159.00 316.00 242.00 294.00 231.00 280.00 223.00 269.00 222.00 267.00 18000 to 25000 to 402.00 320.00 374.00 306.00 357.00 296.00 343.00 293.00 340.00 412.00 347.00 384.00 331.00 366.00 320.00 352.00 318.00 349.00 25,999,370.00 24,999,341.00 > = 26,000,688.00 757.00 646.00 704.00 616.00 2 + 2 AXLE 672.00 596.00 645.00 591.00 640.00 23000 26000 30,999,627.00 's 25,999,329.00 373.00 309.00 347.00 294.00 331.00 285.00 318.00 283.00 315.00 to 31000 to 32,999,678.00 715.00 588.00 665.00 561.00 635.00 543.00 610.00 538.00 605.00 734.00 636.00 683.00 607.00 652.00 587.00 626.00 582.00 621.00 > = 2 + 3 AXLES 870.00 678.00 810.00 647.00 773.00 626.00 742.00 621.00 736.00 33,000,722.00 36000 to 765.00 662.00 717.00 632.00 685.00 611.00 662.00 606.00 657.00 37,999,705.00 > = 860.00 685.00 807.00 654.00 38,000,731.00 3 + 2 AXIS 770.00 633.00 745.00 628.00 739.00 36000 to 743.00 613.00 692.00 585.00 660.00 566.00 634.00 561.00 629.00 38000 to 790.00 614.00 735.00 586.00 701.00 567.00 674.00 562.00 668.00 39,999,654.00 37,999,653.00 > = 40,000,762.00 > 979.00 715.00 912.00 682.00 870.00 660.00 835.00 655.00 829.00 = 3 + 3 AXLES 36000 to 775.00 655.00 721.00 625.00 688.00 605.00 661.00 600.00 655.00 38000 to 788.00 661.00 733.00 631.00 700.00 610.00 672.00 605.00 667.00 39,999,705.00 37,999,698.00 > = 40,000,721.00 801.00 676.00 745.00 646.00 (1) Suspension 711.00 625.00 683.00 619.00 678.00 considered equivalent according to the definition in annex III of Directive 96/53/EC of 25 July, which lays down the maximum authorized dimensions in national and international traffic and the maximum authorised weights in international traffic for certain road vehicles circulating within the Community (OJ L235, 17 September 1996, , p. 59). Articulated vehicles and combinations of vehicles the first Year registration Until 1990 (inclusive) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000 and after with another type of suspension with air suspension or equivalent (1) levels of gross weight (in kilograms) With air suspension or equivalent (1) with another type of suspension with air suspension or equivalent (1) with another type of suspension with air suspension or equivalent (1) With another kind of suspension yearly fees ( in Euros) annual fees (in Euros) annual fees (in Euros) annual fees (in Euros) annual fees (in EUR) with other types of suspension with air suspension or equivalent (1) ICa 77 levels of gross weight (in kilograms) annual fees (in Euros) in Kg in Euro up to 2500 ... ... ... ... ... ... ... ... ... ... ... ... 17.00 2501a3500.................................. 3501 28.00 to 7500 ... ... ... ... ... ... ... ... ... ... 63.00 7501a 11999.................................... 106.00 Vehicles gross weight

2 + 1 AXLES 17,999,140.00 12,000,119.00 12001 to 122.00 112.00 115.00 107.00 110.00 103.00 106.00 102.00 105.00 181.00 131.00 170.00 125.00 162.00 121.00 157.00 120.00 156.00 18000 to 182.00 133.00 171.00 127.00 163.00 123.00 158.00 122.00 156.00 25000 24,999,142.00 the 25,999,142.00 = 26,000,173.00 > 182.00 134.00 171.00 128.00 163.00 123.00 158.00 122.00 156.00 251.00 162.00 235.00 155.00 225.00 150.00 217.00 148.00 216.00 2 + 2 AXLES 23000 to 143.00 111.00 134.00 106.00 128.00 102.00 124.00 101.00 123.00 24,999,118.00 25000 to 26000 184.00 133.00 172.00 127.00 164.00 123.00 159.00 122.00 158.00 25,999,142.00 the 28,999,170.00 the 30,999,172.00 259.00 161.00 243.00 154.00 232.00 149.00 224.00 148.00 222.00 29000 242.00 160.00 227.00 152.00 217.00 147.00 210.00 146.00 208.00 31000 to 323.00 242.00 303.00 231.00 289.00 224.00 279.00 222.00 277.00 32,999,258.00 > = 2 + 3 AXLE 33000 36000 to 264.00 214.00 248.00 204.00 236.00 197.00 229.00 186.00 227.00 37,999,228.00 > = 38,000,369.00 462.00 346.00 433.00 331.00 414.00 320.00 400.00 317.00 397.00 3 + 2 AXLES the 37,999,402.00 36000 525.00 377.00 492.00 360.00 470.00 349.00 454.00 346.00 451.00 38000 to 615.00 495.00 577.00 472.00 551.00 457.00 533.00 453.00 429.00 39,999,527.00 > = 40,000,729.00 > 846.00 684.00 793.00 653.00 757.00 632.00 733.00 627.00 727.00 = 3 + 3 AXLES 36000 to 455.00 344.00 427.00 328.00 408.00 317.00 394.00 315.00 391.00 38000 37,999,366.00 the 39,999,427.00 = 40,000,439.00 > 622.00 412.00 584.00 393.00 557.00 380.00 539.00 377.00 535.00 460.00 401.00 431.00 382.00 412.00 370.00 398.00 367.00 395.00 ( 1) Suspension considered equivalent according to the definition in annex III of Directive 96/53/EC of 25 July, which lays down the maximum authorized dimensions in national and international traffic and the maximum authorised weights in international traffic for certain road vehicles circulating within the Community (OJ L235, 17 September 1996, p. 59). Motor vehicles with gross weight = 12 t year > first registration Until 1990 (inclusive) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000 and after with another type of suspension with air suspension or equivalent (1) levels of gross weight (in kilograms) With air suspension or equivalent (1) with another type of suspension with air suspension or equivalent (1) with another type of suspension with air suspension or equivalent (1) with another type of suspension Annual fees (in Euros) annual fees (in Euros) annual fees (in Euros) annual fees (in Euros) annual fees (in EUR) with other types of suspension with air suspension or equivalent (1) 2 + 1 AXLES 78 12,000,117.00 17,999,140.00 12001 to 118.00 110.00 110.00 105.00 105.00 102.00 102.00 101.00 101.00 179.00 131.00 168.00 125.00 160.00 121.00 155.00 120.00 154.00 18000 to 237.00 169.00 222.00 156.00 212.00 156.00 205.00 155.00 203.00 24,999,180.00 25000 to 336.00 214.00 315.00 198.00 25,999,228.00 300.00 198.00 291.00 196.00 288.00 > = 26,000,344.00 2 + 2 AXLE 461.00 323.00 433.00 298.00 413.00 298.00 399.00 296.00 396.00 23000 to 226.00 159.00 212.00 151.00 202.00 146.00 196.00 145.00 195.00 24,999,169.00 25000 to 26000 239.00 185.00 224.00 177.00 214.00 171.00 207.00 169.00 205.00 25,999,197.00 the 28,999,284.00 the 30,999,341.00 29000 398.00 266.00 373.00 254.00 357.00 246.00 344.00 244.00 342.00 455.00 320.00 427.00 305.00 408.00 295.00 394.00 293.00 391.00 31000 to 32,999,404.00 534.00 379.00 501.00 362.00 478.00 350.00 462.00 347.00 459.00 > = 2 + 3 AXLES 627.00 503.00 588.00 480.00 562.00 465.00 543.00 461.00 539.00 33,000,537.00 36000 to 595.00 397.00 558.00 378.00 533.00 366.00 516.00 363.00 511.00 37,999,423.00 > = 38,000,582.00 3 + 2 AXIS 644.00 546.00 605.00 521.00 577.00 504.00 558.00 500.00 554.00 36000 to 525.00 377.00 492.00 360.00 470.00 349.00 455.00 346.00 451.00 38000 37,999,402.00 the 39,999,527.00 = 40,000,729.00 > 618.00 495.00 580.00 472.00 554.00 457.00 536.00 453.00 531.00 850.00 684.00 797.00 653.00 761.00 632.00 736.00 627.00 730.00 > = 3 + 3 AXLES 36000 to 455.00 344.00 427.00 328.00 408.00 317.00 394.00 315.00 391.00 38000 37,999,366.00 the 39,999,427.00 = 40,000,439.00 > 622.00 412.00 584.00 393.00 557.00 380.00 539.00 377.00 535.00 460.00 401.00 431.00 382.00 412.00 370.00 398.00 367.00 395.00 (1) Suspension considered equivalent according to the definition in annex III of Directive 96/53/EC of 25 July laying down the maximum authorized dimensions in national and international traffic and the maximum authorised weights in international traffic for certain road vehicles circulating within the Community (OJ No L 235, 17 September 1996, p. 59). Articulated vehicles and combinations of vehicles the first Year registration Until 1990 (inclusive) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000 and after with another type of suspension with air suspension or equivalent (1) levels of gross weight (in kilograms) With air suspension or equivalent (1) with another type of suspension with air suspension or equivalent (1) with another type of suspension with air suspension or equivalent (1) With another kind of suspension yearly fees ( in Euros) annual fees (in Euros) annual fees (in Euros) annual fees (in Euros) annual fees (in EUR) with other types of suspension with air suspension or equivalent (1) Local Taxes, CHAPTER IX, section I article 72 property tax amendment to the Municipal property tax Code articles 33, 39, 40, 41, 43, 44, 62 and 112 of the code of property tax abbreviated designated by the IMI Code, approved by Decree-Law No. 287/2003, of 12 November, are replaced by the following:% quot% article 79 33 [...]

1-[previous article body]. 2-direct assessment dispensed buildings whose asset value does not exceed € 1,210, being the building inscribed in the matrix with the asset value fixed by order of the Chief of finance, by applying the rules of the next article. 3-Notwithstanding the preceding paragraph, where the Chief Financial Officer has evidence that direct assessment results in a higher value, should determine the conduct of the evaluation. 4-the reference value indicated in paragraph 2 is annually updated by application of the coefficient of devaluation of the currency approved by order of the Minister of finance.

Article 39 [...]

1-the base value of the buildings built up (Vc) corresponds to the mean value of construction per square metre, plus the value of the square metre of ground-mounted deployment 25% of that value. 2-the average value of construction is determined by taking into account, inter alia, direct and indirect costs incurred in the construction of the building, such as those relating to materials, labor, equipment, management, energy, communications and other consumables.

Article 40 [...]

1-[...]: = (Aa + Ab) x Caj + Ac + Ad where: Yy represents the private area; AB represents the gross dependent areas; 80 Cja represents the adjustment coefficient of areas; AC represents the free land area up to a limit of twice the area of deployment; Ad represents area of land which exceeds the limit of twice the area of deployment. 2-the private area (Aa) is the total area measured by the outer perimeter and axes of walls or other elements of the building or of fraction separators, includes private balconies closed, basements and attics with private use identical to the building or the fraction, which applies the coefficient 1. 3-The gross (Ab) dependent areas are covered and closed areas of exclusive use, although constituting common portions, even if located outside the building or of fraction, whose uses are incidental in relation to the intended use of the property or portion of the property, considering, for this purpose, local garages, accessories and the collections, facilities for animals , attics or basements and balconies accessible, since not integrated into the private area and other private locations of separate function of the past, which applies the 0.30 coefficient. 4 - […].

Article 41 [...]

The allocation coefficient (Ca) depends on the type of use of buildings built up, according to the following table: 81 Use Coefficients trade ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .... Serviços ....................................................................................................................... Habitação .................................................................................................................... Social housing subject to statutory controlled costs......................... Warehouses and industrial activity ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... Trade and industrial construction services.............................................. Covered parking and closed......................................................................... Covered parking and not closed.............................................................. No covered parking ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .... Unlicensed buildings, in conditions of habitability handicapped ... Arrecadações e arrumos ..........................................................................................

1.20 1.10 1.00 0.70 0.60 0.80 0.40 0.15 0.08 0.45 0.35 article 43 [...]

1-[...]: table I-urban Buildings intended for housing


Elements of quality and comfort Majorativos Coefficients: single-family Villas ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .... Location in gated community.................................................................... Garagem individual .................................................................................................. Garagem colectiva .................................................................................................... Piscina individual ...................................................................................................... Piscina colectiva ........................................................................................................ Campos de ténis ....................................................................................................... Other leisure equipment...............................................................................

Up to 0.20 0.20 0.04 0.03 0.06 0.03 0.03 0.04 quality 82............................................................................................... Localização excepcional ........................................................................................... Central HVAC system............................................................................... Elevators in buildings less than four floors ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... Location and operability on ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... Minorativos: no kitchen ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... Lack of sanitary facilities ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .... No private or public network water............................................ Lack of public or private electricity network ... ... ... ... ... ... ... ... ... ... ... Lack of public or private network of gas ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... Lack of public or private sewage network........................................... There are no paved streets......................................................................... Lack of elevator in buildings with more than three floors ... ... ... ... ... ... ... ... Less regulatory areas................................................. Poor state of conservation ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .... Location and operability on ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... Up To 0.15 0.10 0.03 0.02 0.10 0.10 0.10 0.10 0.08 0.10 0.02 0.05 0.03 0.02 0.05 To 0.10 Up To TABLE II-urban Buildings intended for Commerce, industry and services elements of quality and comfort Majorativos Coefficients: location in the Mall............................................................................. Location in buildings for the offices ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... Central HVAC system ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... Qualidade construtiva .............................................................................................. Existence of elevator (s) and or ladder (s) (s)............................................ Location and operability on ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... Minorativos: lack of sanitary facilities ...................................................................... No private or public network water............................................ Lack of public or private electricity network ... ... ... ... ... ... ... ... ... ... ...

0.25 0.10 0.10 To 0.20 0.10 0.08 0.10 0.10 0.03 To 83 lack of public or private sewage network.......................................... There are no paved streets........................................................................ Lack of elevator in buildings with more than three floors ... ... ... ... ... ... ... ... Poor conservation State.......................................................................... Location and operability on ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 0.05 0.03 0.02 To 0.10 To 0.20-2 [...]:) [...]; b) […]; c) […]; d) […]; e) […]; f) […]; g) […]; h) […]; i) […]; j) […]; l) […]; m) […]; n) is considered to be location and operability on when the building or part of building lies in influencing positively or negatively the market value or when the same is benefited or harmed by features, functionality and surroundings, to that effect, in particular the existence of sheds, terraces and the orientation of the building. 3-guidelines for defining the build quality, exceptional location, poor state of conservation and location and operation on the CNAPU are established on the basis of criteria with objectivity and, whenever possible, on the basis of appropriate scientific and technical fundamentals.

84 article 44 [...]

[...]: Years ageing coefficient less than 2.............................................................................................. 2 a 8 ............................................................................................................ 9 a 15 ........................................................................................................... 16 a 25 ......................................................................................................... 26 a 40 .......................................................................................................... 41 a 50 .......................................................................................................... 51 a 60 ......................................................................................................... Mais de 60 .................................................................................................. 1.00 0.90 0.85 0.80 0.75 0.65 0.55 0.40 article 62 [...]

1 - […]: a) […]; b) […]; c) Propose the guidelines on the assessment of quality, exceptional location, the poor state of conservation and location and operation respect; d) Propose annually, until 30 November, to take effect the following year, the average value per square metre building, heard the official bodies and private associations of the real estate sector; e) […]. 2 - […]. 3 - […]. 4 - […].

85 article 112 [...]

1 - […]. 2 - […]. 3 - […]. 4-For the buildings that are owned by entities that have fiscal domicile in a country, territory or region subject to a clearly more favourable tax regime, appearing on list approved by order of the Minister of finance, the tax rate is 1%, being raised to 2% in the situations referred to in the preceding paragraph. 5 - […]. 6 - […]. 7 - […]. 8 - […]. 9 - […]. 10-[...]. 11-[...]. 12-[...]. 13-[...]. 14-the municipalities, by decision of the municipal Assembly, may set a reduction up to 40% of the rate in force in the year to which the tax to apply to buildings classified as public, municipal or cultural heritage value, in accordance with its legislation.»

Article 73 addition to the IMI code is added to the IMI code, approved by Decree-Law No. 287/2003, of 12 November, article 40 with following text: 86 ' article 40-the adjustment Coefficient of 1-areas For buildings whose allocation is the indwelling, the adjustment coefficient of areas (Caj) is applied to the private area and dependent , and is variable in function of sliding area, according to the following table based on the following formulas: Aa + Ab Caj 0.3 adjustment Formulas of 100 – 160 > areas 100 x 1.0 + 0.90 0.90 x (Aa + 3Ab, 0-100) > 220 100 x 160 – 0.85 0.90 x 1.0 + (160-100) + 0, 85 x (Aa + 3Ab, 0-160) 220 100 1.0 x 0.80 > + 0.90 x (160-100) +0.85 x (220-160) + 0.80 x (Aa + 0, 3Ab-220)-2 For buildings whose allocations are the trade or adjustment coefficient of areas (Caj) is applied to raw areas and dependent, and is variable in function of sliding area, following the same methodology for calculating paragraph 1, according to the following table: Aa + Ab Caj 0.3 100 – 500 0.90 > > 500 – 1000 0.85 0.80-3 To 1000 > buildings whose allocation is the adjustment coefficient industry areas (Caj) is applied to raw areas and dependent on , and is variable in function of sliding area, following the same methodology for calculating paragraph 1, according to the following table: 87 Aa + Ab 0.3 Caj > 400-1000 1000-3000 > 0.90 0.85 0.80 4-3000 > buildings whose allocation is the covered parking, individually or collectively, closed or open, the adjustment coefficient of areas (Caj) is applied to raw areas and dependent and varies in function of sliding area following the same methodology for calculating paragraph 1, according to the following table: Aa + Ab Caj 0.3 100 – 500 0.90 > > 500-1000 1000 0.80 0.85 >» article 74 special effects production Rules under the IMI


The provisions of articles 40, 41, 43, 44 of the IMI Code, in the version introduced by this law, as well as in article 40-A, added to the IMI code by this law, is only applicable from 1 July 2007.

Section II municipal property transfer tax real estate Article 88 75 amendment to Code of Municipal property transfer tax real estate articles 6, 8, 9, 10, 15 and 17 of the Code of the Municipal property transfer tax real estate, abbreviated called IMT Code approved by Decree-Law No. 287/2003, of 12 November , shall be replaced by the following:% quot% article 6 [...]

[…]: a) […]; b) […]; c) […]; d) […]; e) […]; f) […]; g) […]; h) […]; i) […]; j) acquisitions of farm buildings which are intended for the first installation of young farmers support candidates provided for in Decree-Law No. 81/91, of 18 February, although operated at different times, to the value laid down in article 9, regardless of the value on which tax would exceed that limit; l) […].

Article 8 [...]

1-Are exempt from IMT real estate purchases by credit institutions or by 89 companies whose capital is directly or indirectly by those dominated, in process of execution moved by these institutions or by another creditor, as well as those incurred in bankruptcy or insolvency proceedings, since, in any case, intended for claims arising from loans made or sureties provided. 2-the exemption provided for in the preceding paragraph is still applicable to real estate acquisitions by entities on it referred to, since the delivery of the buildings intended for realization of credits resulting from loans or bonds provided, in accordance with the following: a) In acquisitions of urban buildings or building units of these exclusively intended for housing, which derive from acts of restitution in compliance. (b)) in the acquisition of buildings or building units of these not covered in the previous paragraph, that derive from acts of restitution in compliance, since more than a year has elapsed between the first non-payment and the use of collateral in compliance and there is no special relationship between creditor and debtor, pursuant to paragraph 4 of article 58 of the Circ. 3-if they are purchasers directly or indirectly societies dominated by credit institutions There is only place the exemption when the acquisitions resulting from the assignment of the claim or the bail made by institutions to those companies and since these companies are classified as credit institutions and financial companies.

Article 9 [...]

Are exempt from IMT acquisitions of urban property or autonomous fraction of urban building intended solely to housing, whose value the basis for liquidation shall not exceed € 85,500.

90 article 10 [...]

1- [...]. 2- [...]. 3- [...]. 4- [...]. 5- [...]. 6-[...]: a) provided for in point (a)) of article 6, article 7, subparagraph (a)) of paragraph 2 of article 8, since the value that would serve as a basis for the settlement of the IMT, if this were due, calculated in accordance with article 12 fifth rule, does not exceed the amount referred to in article 9, as well as those provided for in article 9 are automatic recognition , racing your verification and declaration to the entity that intervenes in the celebration of the Act or contract, without prejudice to the provisions of subparagraph (e)); b) those set out in point (b)) of article 6, subparagraph (a)) of paragraph 2 of article 8, since the value that would serve as a basis for the settlement of the IMT, if this were due, calculated in accordance with article 12, fifth rule exceeds the amount referred to in article 9, as well as those provided for in subparagraph (b)) of article 8, by order of the Minister of Finance on information and opinion of the Directorate-General of taxes. c) [...]; d) [...]; e) [...]. 7- [...].

Article 15 [...]

[...]: a) the importance of the inputs and the debts, or the current value of pensions, calculated this pursuant to c) of article 13, in respect of taxation of the costly acquisition; 91 b) [...].

Article 17 [...]

1-[...]: the) acquisition of urban building or fraction of urban building intended solely to housing: value that focuses the IMT in EUR percentage Average Marginal Rates (*) up to more than 85 500 0 0 85 500 to more than 117 200 0.5444 117 200 2 to 159 800 5 1.7322 over 159 800 up to 266 400 7 3.8401 of over 266 400 to more than 532 700 6 532 700 8 single rate * On the upper bound of the step b) [...]; c) […]. 2 - […]. 3-When, in relation to acquisitions referred to in point (a)) of paragraph 1, the value on which focuses the tax exceeds € 85 500, this is divided into two parts, one equal to the limit of the highest of ranks that it fits, which applies the average rate corresponding to this step, and another, equal to the surplus , which applies the marginal rate on the next higher echelon. 4-the rate is 8%, does not apply any exemption or reduction, whenever you have the residence or head office in a country, territory or region subject to a more favourable tax regime, contained in list approved by order of the Minister of finance, without prejudice to the exemption provided for in article 7 of the Decree-Law No. 540/76, of 9 July. 5 - […].»

92 section III Article 76 vehicles tax amendment to regulation of the Vehicle tax are updated in 2.1% constant tax values of the tables I to IV of regulation of the Vehicle tax, approved by Decree-Law No. 143/78 of 12 June, as amended later, racing to the Directorate-General of taxes in accordance with this update, publish in the 2nd series of the Diário da República the respective tables.

CHAPTER X tax benefits article 77 amendments to the Tax benefits statute articles 14, 17, 21, 22A, 40, 40-, 42 and 46 of the Tax benefits Statute, approved by Decree-Law No. 215/89, of 1 July, briefly designated by EBF, are replaced by the following: ' article 14 [...]

1 - […]. 2-Are exempted from municipal property transfer tax real estate, pension funds and similar funds constituted according to the national legislation. 3-[Repealed]. 4 - […]. 5 - […]. 6 - […]. 7-contributions to pension funds and other supplementary social security 93 referred to in paragraph 4 are tax deductible tax credits from the IRS, in accordance with established there, provided that:) When paid and supported by third parties, have been proven to be taxed as income of the taxpayer; b) When paid and borne by the taxpayer, do not constitute charges inherent in obtaining of category B income.

Article 17 job creation 1-for the determination of taxable profit taxpayers of IRC and IRS taxpayers with organised accounting, the costs corresponding to the net creation of jobs for young people and the long-term unemployed, admitted by an employment contract for an indefinite period, are considered at 150% of the amount budgeted cost of exercise. 2-for the purposes of the preceding paragraph: a) young people, workers over the age of 16 years and less than 30 years, measured at the date of conclusion of the contract of employment; b) long-term unemployed, workers available to work, pursuant to Decree-Law No. 79-A/89 of 13 March, who are unemployed and registered with employment centres for more than 12 months, without prejudice to having been concluded, during this period, fixed-term contracts for a period of less than six months, the duration of which does not exceed 12 months joint; c) Charges, the amounts supported by the employer to the worker by way of remuneration-and Social security contributions payable by the same entity; d) net Creation of jobs, the positive difference in a given fiscal year, between the number of hires eligible pursuant to paragraph 1 and the number of departures of workers who, at the time of their admission, were under the same conditions. 3-the maximum amount of the annual increase, per job, is the corresponding to 14 times the minimum monthly wage. 94 4-for the purposes of determining the net creation of jobs are not considered workers forming part of the household of their employer. 5-the increase referred to in paragraph 1 shall apply for a period of five years from the beginning of the term of the contract of employment, not combined with other tax benefits of the same nature, either with other support incentives to employment provided for other diplomas, when applicable to the same worker or workplace. 6-the arrangement provided for in paragraph 1 may only be granted once in relation to the same worker, regardless of the employer.

Article 21 retirement savings funds and retirement savings Plans 1-[...]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8 - […]. 9 - […]. 10-no IRS tax credits are deductible pursuant to paragraph 2, the values applied by taxable persons after the date of retirement.

Article 22a [...]


1 - […]. 2-income relating to units in venture capital funds, paid or made available to the holders of its shares/units, whether for distribution or through rescue operation, are subject to withholding tax of IRS or IRC, at the rate of 10%, except when income holders are exempt entities as to income or capital 95 non-residents without a permanent establishment in Portuguese territory to which income imputable excluding: the) entities that are resident in a country, territory or region subject to a clearly more favourable tax regime, contained in list approved by order of the Minister of finance; b) The non-resident entities owned, directly or indirectly, in more than 25% by resident entities. 3-the withholding tax referred to in the preceding paragraph have finality where owners are non-residents without a permanent establishment in Portuguese territory or taxpayers of IRS residents who obtain income outside the scope of a commercial, industrial or agricultural activity, and, however, opt for inclusion for the purposes of this tax, in which case the withholding tax has the nature of tax due in accordance with article 78 of the IRS code. 4-the exemption from withholding tax in the cases provided for in paragraph 2 shall apply only when the beneficiaries of the income they make proves, to the satisfaction of the payer, the exemption of that leverage or the quality of non-resident in Portuguese territory, until the date on which must be made the withholding tax, in case of failure of proof, the substitute tax required to deliver all of the tax that should have been deducted under the law , being applicable the General rules laid down in the code relating to the competent responsibility for eventual tax deficiency. 5-proof of the quality of non-resident in Portuguese territory is made under the conditions laid down in articles 15, 16 and 18 of the Decree-Law No. 193/2005, of 7 November. 6 – recipients of income relating to units in venture capital funds, when encompass the income distributed to them, entitled to deduct 50% of the income related to dividends, in accordance with the terms and conditions laid down in article 40 of the IRS code and in paragraph 8 of article 46 of the IRC code. 7-the positive balance between capital gains and capital losses resulting from the sale of units in venture capital funds is taxed at the rate of 10 96% when the owners are non-residents not to apply the exemption provided for in article 26 of this Statute or IRS taxpayers resident in Portuguese territory who obtain income outside the scope of a commercial activity industrial or agricultural, and not opt for its inclusion. 8-the obligations laid down in article 119 and paragraph 1 of article 125 of the IRS code shall be complied with by management companies or registers. 9-fund managers of venture capital funds are jointly and severally liable for the debts of the tax funds whose management they fit.

Article 40 [...]

1 - […]: a) […]; b) […]; c) […]; d) […]; e) […]; f) […]; g) […]; h) […], i) […]; j) […]; l) […], m) […]; n) the buildings classified as national monuments, in accordance with applicable law. 2 - […]. 3 - […]. 4 - […]. 5-the exemption referred to in article n) of paragraph 1 is automatic in the case of character building that has benefited from the exemption provided for in subparagraph (g)) of article 6 of the Tax code on the Disposals of real estate and, in all other cases, be recognized by 97 Chief Financial Officer of the area of the building the application properly documented, that shall be submitted by the taxable person within 90 days as of the verification of the fact that determining the exemption. 6 - […]. 7 - […]. 8-the benefits referred to in paragraph 1 (b)) m) of paragraph 1 shall cease as soon as leave to verify the assumptions that the determined and the owners, or usufructuaries superficiários comply with the provisions of subparagraph (g)) of paragraph 1 of article 13 of the Municipal property tax Code, and (n)) shall lapse within one year, even when the buildings will be disqualified. 9 - […].

Article 40-the [...]

1 - […]. 2 - […]. 3-for the purposes of the preceding paragraphs, urban rehabilitation the process of transformation of urbanized soil, including the execution of construction, reconstruction, alteration, extension, demolition and maintanence as defined in the legal system of the building, with the aim of improving the conditions of use, preserving its fundamental nature, as well as the set of operations and urban development and urbanization works aimed at the recovery of historical areas and critical areas of recovery and urban redevelopment, being such rehabilitation national housing Institute-certified or by the City Council, as the case may be. 4 - […]. 5 - […]. 6 - […]. 7 - […].

Article 42 98 [...]

1 - […]. 2-the exemption referred to in the preceding paragraph covers the storage, storerooms and garages, although physically separate, but as part of the same building or housing development, since used exclusively by the owner, tenant or his/her family members as a complement of free housing. 3 - […]. 4 - […]. 5-for the purposes referred to in paragraphs 1 and 3, the period of exemption granted is determined in accordance with the following table: taxable amount (in euro) exemption Period (years) owner-occupied and rental for permanent housing To over 157 500 157 500 6 until 236 250 3 6-If the application is submitted beyond the time limit or if the permanent residence of the taxable person or of his household occur after the the deadline, the exemption begins from the year immediately, including the verification of such assumptions, ceasing, however, the year that findaria, if the allocation if it had verified within six months of completion of immediate, expansion, improvement or acquisition against payment. 7-The tax incentives referred to in this article shall lapse as soon as leave to verify the assumptions that the determined and the owners, or usufructuaries superficiários comply with the provisions of paragraph 1 of article 13 of the Municipal property tax Code. 8-[previous paragraph 7]. 9-[previous paragraph 8]. 10-the exemption provided for in paragraphs 1 and 2 may only be recognized twice at the same taxable person or household. 11-the exemption provided for in paragraph 3 may be recognized at the same taxable person 99 for each building or autonomous fraction meant for him. 12-can benefit from the exemption provided for in this article the emigrants, as defined by article 3 of Decree-Law No. 323/95, of 29 November, since checked the constraints laid down, except for the time limit for their assignment of the property to your personal and permanent residence or their household.

Article 46 real estate investment funds, pension funds and retirement savings funds 1-Are exempted from municipal property tax (IMI) and municipal property transfer tax (IMT), the buildings integrated into real estate investment funds, pension funds and retirement savings funds, which constitute and operate in accordance with national legislation. 2-do not benefit of the exemptions referred to in the preceding paragraphs, the IMT and IMI rate reduced to half, closed property investment funds of private subscription the units of which are held by non-qualified investors or financial institutions on their behalf, as well as the mixed funds about the units of which are in fixed number.»

Article 78 additional EBF-1 Are added to the Tax benefits Statute, approved by Decree-Law No. 215/89, of 1 July, articles 2A, 22-B, 39-and 39-B with the following text:% quot% Article 2A the expiry of tax 1-the rules that establish the tax advantages set out in parts II and III of these regulations remain in force for a period of five years except when they have to the contrary. 2-the tax benefits are kept whose entitlement has been acquired during the duration of the 100 rules that establish, without prejudice to any statutory provision to the contrary. 3-the provisions of paragraph 1 shall not apply to tax advantages laid down in articles 14, 15, 21, 22, 22A, 22-B and 40, as well as to chapter V of the present Statute.

Article 22-B real estate investment funds in forestry resources


1-IRC shall be exempt income of any kind obtained by real estate investment funds to set up and operate in accordance with national law, provided that at least 75% of its assets are allocated to the exploitation of forest resources and since the same is subject to Forest management plans approved and executed in accordance with the regulations in force or to be the subject of forest certification held by legally accredited entity. 2-income in respect of units in investment funds referred to in the preceding paragraph, paid or made available to the holders of its shares/units, whether for distribution or through rescue operation, are subject to withholding tax of IRS or IRC, at the rate of 10%, except when income holders are exempt entities with regard to investment income or non-residents without a permanent establishment in Portuguese territory to which income imputable excluding: the) entities that are resident in a country, territory or region subject to a clearly more favourable tax regime, contained in list approved by order of the Minister of finance; b) The non-resident entities owned, directly or indirectly, in more than 25% by resident entities. 3-the withholding tax referred to in paragraph 2 have finality where holders are non-residents without a permanent establishment in Portuguese territory or taxpayers of IRS residents who obtain income outside the scope of a commercial, industrial or agricultural activity, and, however, opt for 101 for the purposes of this tax total income, in which case the withholding tax has the nature of tax due in accordance with article 78 of the IRS code. 4-the exemption from withholding tax in the cases provided for in paragraph 2 shall apply only when the beneficiaries of the income they make proves, to the satisfaction of the payer, the exemption of that leverage or the quality of non-resident in Portuguese territory, until the date on which must be made the withholding tax, in case of failure of proof, the substitute tax required to deliver all of the tax that should have been deducted under the law , being applicable the General rules laid down in the code relating to the competent responsibility for eventual tax deficiency. 5-proof of the quality of non-resident in Portuguese territory is made under the conditions laid down in articles 15, 16 and 18 of the Decree-Law No. 193/2005, of 7 November. 6 – recipients of income in respect of units in investment funds referred to in paragraph 1, when encompass the income distributed to them, entitled to deduct 50% of the income related to dividends, in accordance with the terms and conditions laid down in article 40 of the IRS code and in paragraph 8 of article 46 of the IRC code. 7-the positive balance between capital gains and capital losses resulting from the sale of units in investment funds referred to in paragraph 1 is taxed at the rate of 10% when the owners are non-residents not to apply the exemption provided for in article 26 of this Statute or IRS taxpayers resident in Portuguese territory who obtain income outside the scope of a commercial activity industrial or agricultural, and not opt for its inclusion. 8-the obligations laid down in article 119 and paragraph 1 of article 125 of the IRS code shall be complied with by management companies or registers. 9-The fund managers of investment funds referred to in paragraph 1 are required to publish the value of distributed income, the value of the tax withheld to the holders of units, as well as the deduction that you correspond for the purposes of paragraph 6. 102 10-where the requirements referred to in paragraph 1 no longer occur, cease the application of the arrangements provided for in this article, apply the system provided for in article 22, and income from investment funds referred to in paragraph 1 which, to date, have not yet been paid or made available to the holders of its shares/units, be taxed autonomously, at the rates provided for in article 22 , adding the corresponding compensatory interest. 11-The fund managers of investment funds referred to in paragraph 1 are jointly and severally liable for the debts of the tax funds whose management it fits.

Article 39-the Elimination of economic double taxation of profits distributed by companies resident in Portuguese-speaking African countries 1-the deduction provided for in paragraph 1 of article 46 of the IRC code shall apply to profits distributed to entities residents by subsidiaries resident in Portuguese-speaking African countries, provided that the following conditions: (a) verified) the beneficiary entity of the profits is subject and not exempt from IRC and the subsidiary is subject and does not exempt the income tax analogous to the IRC; b) the beneficiary entity holds, directly, a stake that represents at least 25% of the capital stock of the subsidiary for a period of not less than two years; c) profits distributed from profits of the subsidiary may have been taxed at a rate of not less than 10% and do not result in income-generating activities, including royalties, capital gains and other income related to securities, income from real estate located outside the country of residence of the company insurance income from predominantly relating to insurance assets located outside the territory of residence of the company or insurance relating to persons who do not reside in that territory, 103 income own banking operations not directed primarily to the market of that territory. 2-for the purposes of the preceding paragraph, the taxpayer of IRC participation holder must have proof of verification of the conditions to which the deduction.

Article 39-B Benefits relating to interiority


1-companies engaged in directly and principally, an economic activity of agricultural, commercial, industrial nature or of provision of services in the areas, hereinafter referred to as the ' beneficiary ' areas, are granted the following tax benefits: a) is reduced to 20% the rate of corporate income tax (IRC), referred to in paragraph 1 of article 80 of the code to the entities whose main activity is in the beneficiary areas; b) in the case of installation of new entities whose main activity is in the beneficiary areas, the rate referred to in the preceding paragraph is reduced to 15% during the first five disciplines of business; c) depreciation and amortisation relating to investment costs up to € 500,000, excluding those relating to the acquisition of land and cars, IRC taxpayers carrying on their main activity in the beneficiary areas can be inferred for the purposes of determining taxable profit, with an additional 30%; d) mandatory social charges borne by the employer regarding the net creation of jobs indefinitely in the beneficiary areas are deducted, for purposes of determining taxable profit, with an increase of 50%. 2-Are in a position to enjoy the benefits provided for in the preceding paragraph: a) the determination of taxable profit to be made on the use of direct assessment methods; 104 b) Having tax situation regularized; c) not having wages in arrears; d) does not result from Division carried out over the past two years before enjoying the benefits. 3-shall be exempt from the payment of municipal tax on onerous transfers of real estate acquisitions: a) For young people aged between 18 and 35 years of age, of building or fraction of urban building situated in the beneficiary areas, intended solely to first permanent housing, since the value which would cover the tax does not exceed the maximum values of the controlled cost housing plus 50%; b) buildings or building units of urban buildings, since situated in the beneficiary areas and assigned permanently to the activity of the companies. 4-The exemptions provided for in the preceding paragraph shall only occur if the acquisitions are properly reported to the tax office in the area where are located the buildings to acquire, through a declaration that the record doesn't have the declarant tapped previously identical benefit. 5-The exemptions provided for in paragraph 3 are dependent on authorization of the deliberative body of the respective municipality. 6-for the purposes of this article, the beneficiary areas are delimited according to criteria that meet, especially, the low population density, the compensation or tax deficiency index and inequality of social, economic and cultural opportunities. 7-the definition of the criteria and the demarcation of the territorial areas eligible pursuant to paragraph 1, as well as all the rules necessary for the proper implementation of this article, shall be laid down by order of the Minister of finance. 8-the tax benefits provided for in this article shall not be cumulated with other benefits of the same nature, not hurting the other more favorable option. 2-is added to the Tax benefits Statute, approved by Decree-Law No. 215/89, of July 1, a new chapter IX, under the heading "restructuring Benefits business 105", which integrates the article 56-B, also added to read as follows: «article 56-B Reorganization of companies as a result of acts of concentration or cooperation agreements


1-companies engaged in directly and principally, an economic activity of agricultural, commercial, industrial nature or of provision of services and to regroup, as a result of acts of concentration or cooperation agreements, may be granted the following benefits:) exemption from municipal property transfer tax real estate regarding real estate, not intended for housing required for concentration or cooperation; b) exemption of stamp duty in respect of the transfer of immovable property referred to in subparagraph (a)) or the Constitution, increase of capital or assets to a capital company necessary for concentration or cooperation; c) exemption from fees and other legal costs are payable by the practice of acts entered in the processes of concentration or cooperation. 2-the arrangement provided for in this article shall apply to acts of concentration or cooperation agreements involving undertakings having their seat or domicile, place of effective management in Portuguese territory, in another EU Member State or in the State in relation to which force a Convention for the avoidance of double taxation on income and on capital concluded with Portugal with the exception of entities domiciled in territory subject to a preferential tax regime set by order of the Minister of finance. 3-for the purposes of this article, the following shall be considered as acts of only the following: the concentration) fusion of companies, public enterprises or cooperatives; b) incorporation by a society or set of one or more branches of activity to another, having as counterpart 106 parts of first, since both companies engaged in the same or identical activity before the operation and the notifier to cease this exercise following the operation; (c)) the Division of society into a society highlight parts of your heritage or dissolves by dividing your assets in two or more parties that are, each one of them, from a technical point of view a autonomous exploration, since such an operation gives rise to a concentration in the system provided for in point (a)). 4-for the purposes of this article, by acts of cooperation: a) the establishment of complementary company groupings or of European economic interest groupings, in accordance with the legislation in force, which propose the provision of common services, the purchase or sale in common or in collaboration, specialization or rationalization of production, research, sales promotion the acquisition and transmission of technical or organizational knowledge applied, the development of new techniques and products, training and improvement of personnel, the execution of works or services, and any other common objectives, relevant nature; b) the Constitution of legal persons governed by private law, non-profit association of public enterprises, public capital companies or public capital, the majority of companies and of other persons governed by private law, with the purpose of, in relation to the respective sector, maintain a technical assistance service, organize an information system, promoting the standardization and product quality and the appropriate technology of manufacturing processes as well as, more generally, to study the prospects of development of the sector; c) the conclusion of contracts of Consortium and membership participation, in accordance with the legislation in force, whenever the contributions made under the same aimed at the development of productive activities, with the exception of real estate activities. 5-the benefits provided for in paragraph 1 may only be granted when 107 check, cumulatively, that: a) the merger or business cooperation shall not affect, to a significant extent, the existence of a desirable degree of competition in the market and has positive effects in terms of strengthening the competitiveness of enterprises or of its productive structure, in particular through a better use of production or marketing capacity or the improvement of the quality of the goods or services of companies; b) companies involved in the operation, effectively and directly engaged in the same business or economic activities integrated in the same chain of production and distribution of the product, share sales channels or production processes, or when there is an obvious similarity or complementarity between the production processes or the distribution channels used; and (c)) in respect of the operations referred to in paragraph 1 (b)) and c) of paragraph 3, the broadcast industry is made up of a set of elements that constitute, the organizational and technical point of view, an exploration, not being considered as such a portfolio of participations or isolated assets. 6-the benefits provided for in this article shall be granted by order of the Minister of finance, preceded by information from the Directorate-General of taxes (DGCI), at the request of the undertakings concerned, which is delivered in the DGCI, accompanied in duplicate, study of the advantages and statement supporting evidence of the conditions referred to in the previous article. 7-The application must state expressly the acts done, referred to in paragraph 3 above, and should be delivered until the date on which the registration of the acts of concentration or cooperation or there is no place to registration, the date of the legal effects of such acts. 8-applications by interested parties must be accompanied by an opinion on the substance of the business reorganization and operation on the study referred to in paragraph 6, issued by the 108 Ministry of protection of the company's activity, as well as of the opinion issued by the competition authority, on the compatibility of the proposed transaction with the existence of a degree of competition in the market. 9-the DGCI must request an opinion on the conditions of the exemption referred to in point (c)) of paragraph 1, the Directorate-General for registries and notaries, and should be delivered in 45 days following the receipt of the request, assuming a favorable position if it is not received in that period. 10-in cases where acts of concentration or cooperation precede the order of the Minister of finance, the undertakings concerned may request the refund of taxes, fees and other legal costs proven to have supported, within one year after the date on which the registration of the acts of concentration or cooperation or there is no place to register at the time of production of the legal effects of such acts. 11-the refund request must be directed to the competent authorities for the payment of taxes, fees or legal costs.» 3-is added to the Tax benefits Statute, approved by Decree-Law No. 215/89, of July 1, a new chapter X, under the heading "benefits relating to patronage", which incorporates articles 56 C 56-D, 56-and 56-F, 56-G and 56-H, also added, with the following text:% quot% article 56-C notion of donation for tax purposes the donations are deliveries in cash or in kind granted without strings attached that to configure monetary nature or commercial obligations to public or private entities provided for in the following articles, which consist predominantly in the realization of initiatives in the social, cultural, environmental areas, sporting or educational.

Article 56-D 109 Deductions in IRC by virtue of the patronage


1-there shall be regarded as costs or losses, in its entirety, the donations granted to the following entities: the) State, autonomous regions and local authorities and any of its services, institutions and organisations, although customized; b) associations of municipalities and parishes; c) Foundations in the State, the autonomous regions or local authorities participate in initial assets; d) Foundations of exclusively private initiative to pursue the purposes of predominantly social or cultural nature, in respect of its initial allocation, in accordance with the conditions laid down in paragraph 9. 2-The donations referred to in the preceding paragraph shall be regarded as costs in value corresponding to 140% of the total intended solely for pursuing social purposes, the 120% if intended solely for the purposes of environmental, cultural, educational and sports or the 130% when allocated under multiannual contracts concluded for specific purposes which lay down the objectives to be pursued by the beneficiaries and the amounts allocated by the taxable person. 3-there shall be regarded as costs or losses, up to a maximum of 8/1000 of the volume of sales or services provided, the donations assigned to the following entities: the) private institutions of social solidarity, as well as legal persons legally assimilated; b) public utility corporate bodies and public utility of mere administrative pursuing charitable purposes, assistance, charity and social solidarity and social solidarity cooperatives; c) culture and sports centers organized in accordance with the statutes of the National Institute of utilization of leisure time for workers (INATEL), provided for the development of activities of social nature of the scope of those entities. d) non-governmental organisations whose statutory object for 110 essentially to promote the values of citizenship, human rights, women's rights and gender equality, in accordance with applicable; e) non-governmental organizations for development; f) other entities promoting initiatives to aid the needy populations of humanitarian aid as a result of natural disasters or other situations of international calamity, recognized by the Portuguese State, by joint decree of the Ministers responsible for the areas of finance and of Foreign Affairs. 4-The donations referred to in the preceding paragraph are carried at cost value corresponding to 130% of the total or 140% in the case of is intended to cover the following measures: a) child support or senior citizens; b) support and treatment of drug addicts or patients with AIDS, cancer or diabetes; c) Promotion of initiatives aimed at creating job opportunities and social reinsertion of persons, families and groups in situations of exclusion or risk of social exclusion, in particular in the framework of guaranteed minimum income programmes combating poverty or of programmes and measures adopted in the context of the social employment market. 5-there shall be regarded as costs or losses, up to a maximum of 8/1000 of the volume of sales or services rendered, in value corresponding to 150% for purposes of IRC and IRS in category B, the donations granted to entities referred to in the preceding paragraphs which are intended to cover the following measures: prenatal to teenagers and Support) the women at risk and the promotion of initiatives to this end; b) supporting information, advice, referral and assistance to pregnant women in social, psychological or economic situation difficult; c) support, reception, human and social aid to single mothers; d) support, shelter, social assistance and referral of 111 children born in situations of risk or victims of abandonment; and installation assistance centres) to support life for teenagers and pregnant women whose socio-economic situation or family the way of ensuring the conditions of birth and education of the child; f) support for the creation of infrastructure and services to facilitate the reconciliation of motherhood with the occupation of the parents. 6-there shall be regarded as costs or losses, up to a maximum of 6/1000 of the volume of sales or services provided, the donations assigned to the following entities: a) Cooperatives, foundations and institutes, cultural associations which pursue research activities, with the exception of scientific, cultural and historic heritage protection and the environment, as well as other nonprofits that develop actions under the theater , Ballet, music, organizing festivals and other artistic events and cinema production, audiovisual and literary; b) museums, libraries and historical and documentary files; c) non-governmental organizations (NGOS); d) institutions involved in scientific or technological activity; and dissemination centers Mediatecas), schools and media involved the promotion of scientific and technological culture; f) Olympic Committee of Portugal, Portugal Sports Confederation, legal persons of public utility status sports, promoters of sport associations and associations provided with the status of public utility that has as its object the promotion and practice of sports, with the exception of participants in sporting competitions of professional nature; g) culture and sports centers organized in accordance with the statutes of the National Institute of utilization of leisure time for workers (INATEL), with the exception of donations covered by subparagraph (c)) of the preceding paragraph; h) educational establishments, vocational schools, art schools and kindergartens 112 legally recognized by the Ministry of education; I) institutions responsible for universal or global trade fair Organization, in accordance with the set by resolution of the Council of Ministers. 7-The donations referred to in the preceding paragraph are carried at cost value corresponding to 120% of the total or 130% when allocated under multiannual contracts concluded for specific purposes which lay down the objectives to be pursued by the beneficiaries and the amounts allocated by the taxable person. 8-there shall be regarded as costs or losses, up to a limit of 1/1000 of the volume of sales or services supplied in the exercise of commercial, industrial or agricultural activity, the sums allocated by the members to their associative bodies to which they belong, with a view to the satisfaction of its statutory purposes. 9-are subject to recognition, to be carried out by joint decree of the Ministers of finance and of guardianship, the donations granted to the initial endowment of foundations exclusively from private initiative to pursue the purposes of predominantly social or cultural nature and the respective statutes provide that, in the case of termination, the assets revert to the State or, Alternatively, be ceded to entities covered by article 10 of the IRC code. 10-the entities referred to in point (a)) paragraph 6 shall obtain from the Minister of their guardianship, prior to obtaining the donations, the statement of your framework this chapter and their environmental, cultural or sports activities pursued education or of the actions to be taken. 11-in the case of donation of goods in use, the value to be taken into consideration for the calculation of the taxable income deduction, under paragraph 1 of article 15 of the IRC code, is the fiscal value goods have in the financial year in which they are donated, less depreciation actually practiced and accepted as fiscal cost under the applicable legislation. 12-the deduction to be made pursuant to paragraphs 2 to 10, may not exceed overall 8/1000 of the volume of sales or services provided. Article 56-113 and Deductions on IRS by virtue of patronage 1-donations in cash allocated by the natural persons residing in the national territory, in accordance with the terms and conditions laid down in the preceding articles, are tax deductible tax credits of the year to which they relate, with the following specific characteristics: a) In value corresponding to 25% of the amount allocated in cases that are not subject to any limitation; b) In value corresponding to 25% of the amount awarded, up to a limit of 15% of the collection, in other cases; c) deductions are made only in the case have not been accounted for as costs. 2-Are still deductible tax credits on the terms and limits laid down in paragraph 1 (b)) and c) of the preceding paragraph, the donations granted to churches, religious institutions, non-profit corporate bodies belonging to religions or they imposed, and their importance considered in 130% of their amount. 3-Are also tax deductible tax credits on the terms and limits laid down in paragraph 1, the donations in kind allocated for IRS taxpayers engaged in business and professional activities, being the tax value determined in accordance with paragraph 11 of the previous article.

Article 56-F VAT – transmissions from goods and services free of charge


Are not subject to VAT transfers of goods and supplies of services carried out free of charge by entities who are granted donations covered by this decree-law, in the direct benefit of the natural or legal persons that the attribute when the corresponding value must not be exceeded, as a whole, 5% of the amount of donation received.

Article 56-G 114 Patronage for the information society 1-there shall be regarded as costs or losses, up to a maximum of 8/1000 of the volume of sales or services rendered, in value corresponding to 130% for purposes of IRC and the category B of IRS, donations of computer equipment, computer programs and training and consulting services in the field of Informatics , granted to entities referred to in paragraphs 1 and 3 and in paragraph 1 (b)), d), and) and h) of paragraph 6, all from articles 56-d. 2-The donations referred to in the preceding paragraph are carried at cost value corresponding to 140%, when allocated under multi-annual contracts which lay down objectives to be achieved by the beneficiary entities and goods and services to be provided by taxpayers. 3-the period of depreciation of computer equipment by the taxable persons referred to in paragraph 1 is two years, or for the residual value if it occurs after two years in the case of donation of the same to the entities referred to in that paragraph. 4-Don't fall for the purposes of the preceding paragraph the donations made to entities in which donors are associated with or participating in the respective governing bodies. 5-taxable persons using the depreciation scheme provided for in paragraph 3 shall notify the Ministry of science, technology and higher education donations that justified. 6-for the purposes of the provisions of this article shall be deemed to be computer equipment computers, modems, ISDN-cards and terminal devices, including printers, scanners and set-top boxes.

Article 56-H ancillary obligations of the beneficiary entities 1-The beneficiaries of donations are required to: a) Send proof of the amount of donations received from his patron, with the indication of their framework of this Statute, and, with a statement that the donation is granted without consideration, in accordance with the provisions of article 56 115-C; b) Possess up-to-date record of Maecenas, containing, inter alia, the name, tax identification number, as well as the date and the value of each donation has been assigned to them pursuant to these regulations; c) deliver to the Directorate-General of taxes, by the end of February of each year, a statement on an official form, referring to the donations received in the previous year. 2-For the purposes of point (a)) of the preceding paragraph, the document must contain: a) the beneficiary entity's legal quality; (b)) the legal standards where fits, as well as, where appropriate, the identification of the order required the recognition; c) the amount of the donation in cash, when this is monetary in nature; d) identification of the goods in the case of donations in kind. 3-cash donations worth more than € 200 should be carried out by means of payment which allows the identification of patrons, including bank transfer, nominative cheque or direct debit.»

Article 79 Amendment to supplementary legislation under the tax relief articles 7 and 14 of the Cooperative Tax Status, approved by law No. 85/98, of December 16, are replaced by the following: ' article 7 [...]

1 - […]. 2 - [...]. 3-the IRC rate applicable to the taxable income of cooperatives is 20%, with the exception of the results of operations with third parties, of 116 foreign activities to their cooperative purposes and within the scope of the taxation by the special regime for taxation of groups of companies, to which it shall apply the rate provided for in paragraph 1 of article 80 of the IRC code. 4-confidential or undocumented expenses incurred by cooperatives are taxed autonomously in IRC at the rate referred to in paragraph 2 of article 81 of the IRC code, without prejudice to the provisions of subparagraph (g)) of paragraph 1 of article 42 of that code. 5 - […]. 6 - […]. 7-social solidarity co-operatives and co-operatives that are declared public utility corporate bodies enjoy the exemption established in paragraph 1 (b), respectively) and c) of paragraph 1 of article 10 of the IRC code, with the restrictions and under there.

Article 14 Municipal tax on buildings 1-in the case of residential buildings, property and housing construction cooperatives and those provided to their members under collective property, regardless of its modality since intended for personal and permanent residence of these, the exemption provided for in paragraph 2 of article 10 of these regulations applies in accordance with the terms and conditions laid down in article 42 of the Tax benefits Statute. 2-Are also exempted from property tax integrated education unions in the education system, as the buildings or part of buildings destined directly to the achievement of its purposes, applying, mutatis mutandis, the provisions of paragraphs 2 et seq. of article 40 of the Statute of tax benefits. 3-[Revoked].»

117 Article 80 legislative authorization under the tax benefits Is the Government allowed to revise and republish, incorporating all the amendments which have been introduced by the date of publication of this law, with the adjustments that are required, the Tax benefits Statute, approved by Decree-Law No. 215/89, of 1 July.

Article 81 rules under the revocation tax benefits-1 Are deleted paragraph 3 of article 14, articles 16, 25, 41, 44, 51 and paragraph 4 of article 56 of the Statute of tax benefits, approved by Decree-Law No. 215/89, of 1 July. 2-Are deleted paragraph 3 of article 14 and articles 17, 18 and 19 of the Cooperative Tax Status, approved by law No. 85/98 of 16 December. 3-Are also repealed: a) the law No. 18/82, 8 July; b) Decree-Law No. 447/85, of 25 October; c) Decree-Law No. 20/86, of 13 February; d) Decree-Law No. 251/86, of 25 August; e) Decree-Law No. 1/87 of 3 January; f) Decree-Law No. 168/87, of 13 April; g) Decree-Law No. 168/90, of 24 may; h) the status of Patronage, approved by Decree-Law No. 74/99, of 16 March; I) Law No. 171/99, of 18 August.

Transitional Provisions article 82 under the tax benefits the amendments introduced by this law the status of Benefits applies the following transitional arrangements: a) are kept, as were granted, the tax benefits listed in parts II and III whose entitlement has been acquired until 31 of 118 December 2006; b) the application of arrangements laid down in paragraph 1 of Article 2A may not result in the extension of time limits for the duration of the benefits contained in the Tax benefits Statute, approved by Decree-Law No. 215/89, of 1 July; c) tax administration notifies, within 180 days after the entry into force of this Act, every taxable person which are to benefit from the exemption referred to in point (a) n) of paragraph 1 of article 40 of the Statute of tax benefits, the cessation of this benefit by changing its assumptions; d) every taxable person referred to in the preceding paragraph may, within 90 days from the date of the notification, request the exemption referred to in article 42 of the Statute of tax benefits to meet all the requirements mentioned therein and for the same building have not yet benefited from this scheme; e) redrafting article 17 applies for tax periods beginning after the entry into force of this law; f) the repeal of paragraph 4 of article 56 of the Statute of tax benefits shall be without prejudice to the application of the income earned on its validity; g) the repeal of article 44 of the tax benefits Statute shall not preclude its application to properties acquired or constructed through the system "emigrant savings" by contracted operations up to the date of entry into force of Decree-Law No. 169/2006, of 17 August; h) the revocation of the status of Patronage shall take effect from 1 January 2007, however, except the legal effects arising from distinctions already made; I) in the event of failure to observe the conditions for reimbursement and use provided for in paragraphs 2 and 4 of article 17 of the Statute Cooperative Tax, approved by Decree-Law No. 85/98, of December 16, the sum of the annual amounts deducted in prior to the entry into force of this law, compounded of a corresponding importance to applying each of them 10% product by the number of years elapsed since the year in which it was exercised the right the deduction is increased tax credits from the IRS of the year in which occurs this refund or use, to which cooperatives are required to communicate to the tax authority the occurrence of such facts.

119 CHAPTER XI procedure, process and tax offences section I General tax law Article 83 amendment of general tax law articles 14, 45, 49, 60 and 89-A of the general tax law, approved by Decree-Law No. 398/98, of 17 December, briefly designated by LGT, are replaced by the following:


' Article 14 tax benefits and other advantages of a social nature 1-the allocation of tax benefits or other social benefits granted on the basis of the income of the beneficiary or his family depends on, in accordance with the law, the tax status of the person concerned. 2-tax benefits holders of any kind are always obliged to disclose or authorize the disclosure to the tax administration of the assumptions of its grant, or to fulfill other obligations provided for in law or the instrument of recognition of the benefit, in particular those relating to taxes on income, expenditure or assets, or the standards of the social security system under penalty of such benefits be without effect.

Article 45 [...]

1 - […]. 2 - […]. 3 - […]. 120 4-[...]. 5 - […]. 6-for the purposes of counting the period referred to in paragraph 1, the notifications under registration shall be deemed to be carried out on the third working day after the registration or on the first business day following that, when that day would not be useful.

Article 49 [...]

1 - […]. 2 - […]. 3-the legal limitation period is suspended as a result of payment of benefits legally authorised, or to claim, challenge, appeal or opposition, in cases that entail the suspension of the collection of the debt.

Article 60 [...]

1 - […]. 2-is excused the hearing: a) in the case of the liquidation is carried out based on the taxpayer's declaration or the decision of the application, complaint, appeal or petition is favourable; b) in the case of the liquidation takes place automatically, based on the objectives set out in the law, provided that the taxpayer has been notified for submission of the Declaration, without which he did. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […].

Article 89-121 [...]

1-indirect measurement of taxable amount when the tax return and the taxpayer highlight demonstrations of Fortune listed in table referred to in paragraph 4 or when the declared net income show a disparity greater than 50%, to minus, in relation to the standard income resulting from the referenced table. 2 - […]. 3 - […]. 4-when the taxpayer does not make the proof referred to in paragraph 1 as regards the situations referred to in paragraph 1 of this article, it is considered as taxable income for IRS purposes, the fit in category G, in that year, and in the case of (a)) and (b)) of paragraph 2, in the next three years, when there is no evidence founded, according to the criteria laid down in article 90 in order to secure higher income tax administration, the standard income determined in accordance with the following table: [...] 5-[...]. 6-the tax base assessment decision by the indirect method in this article falls within the competence of the director of Finance of fiscal domicile area of the taxpayer, no College of delegation. 7 - […]. 8 - […]. 9 - […].»

Article 84 legislative authorization under the LGT Is the Government allowed to establish a system of prior binding agreements on transfer pricing, in order to determine the methodologies to be used by the taxpayer and related entities in mandatory terms for tax administration.

122 section II procedure and tax proceedings Article 85 amendments to the code of tax proceedings and processes The articles 39, 73, 163, 189-195, 196.º,, 219, 240, 250 and 251 of the code of tax proceedings and processes, approved by Decree-Law No. 433/99, of 26 October, abbreviated designated for TAX PROCEDURAL CODE, shall be replaced by the following: ' article 39 [...]

1 - […]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8 - […]. 9 - […]. 10-this article shall not affect the application of the provisions of paragraph 6 of article 45 of the general tax law.

Article 73 [...]

1 - […]. 2 - […]. 3 - […]. 4-When the value of the process does not exceed five times the purview of the tax court, the local peripheral organ decides to immediately after the end of the statement, if this has taken place. 5 - […]. 123 6-[Repealed].

Article 163 [...]

1-Are essential requirements of enforceable instruments: a) [...]; b) signature of issuing authority or promoting the implementation, by seal pursuant to this code or, preferably, through placing of qualified electronic signature; c) […]; d) […]; e) […]. 2 - […]. 3-Executive titles are issued electronically and, when coming from external entities, should, preferably, be delivered to the tax administration by electronic transmission of data, in this case how to access certification signature. 4-the placing of qualified electronic signature must be carried out according to the legal requirements and regulations required by the electronic certification system of State – Public key infrastructure.

Article 189-[...]

1 - […]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6-If you win the benefits by the non-payment of any of them or as soon as notified the refusal of the application for payment in installments or restitution payment, continues the implementation process. 124 7-[...]. 8 - […].

Article 195 [...]

1-When the interests of the effectiveness of the collection makes it advisable, the organ of the tax lien may constitute legal mortgage or pledge. 2-the legal mortgage is established with the application for registration to the competent registry office, which is carried out by electronic means whenever possible. 3-[Repealed]. 4-for the purposes of paragraph 2, the staff of the tax enforcement body enjoy priority of service in the Government in terms identical to those of the lawyers or solicitors. 5 - […].

Article 196.º [...]

1 - […]. 2-the provisions of the preceding paragraph shall not apply to debts of Community own resources and debts resulting from the lack of delivery, within the respective legal deadlines, withholding tax or legally passed on to third parties, except in case of death of the run, in which case the time limit for the request for payment from the quotation in accordance with paragraph 4 of article 155 3-[...]. 4-Regardless of the requirements of the preceding paragraph, without prejudice to the administrative or criminal liability that the case fits even admitted the possibility of payment in instalments, upon request to submit within the opposition and provided that demonstrate exceptional financial difficulty and predictable negative economic consequences, and the number of monthly instalments exceed 12 and the value of any of them being less than 1 unit of account in 125 time of authorization. 5-[previous paragraph 4]. 6-[previous No. 5]. 7-[previous paragraph 6]. 8-[previous paragraph 7]. 9-[previous paragraph 8]. 10-[previous paragraph 9]. 11-[previous paragraph 10]. 12-[previous paragraph 11].

Article 219 [...]

1-Without prejudice to the provisions of paragraph 4 of this article, the attachment begins by the monetary value of goods is of easier realization and shows the amount of the claim of the creditor. 2-in the case of debt with privilege, and in the absence of goods referred to in the preceding paragraph, the attachment begins by goods to this respect, if still belong to the run and without prejudice to paragraph 2 of article 157-3 [Repealed]. 4 - […].

Article 240 bis [...]

1 - […]. 2 - […]. 3-the tax enforcement body only the convening of creditors when the record stating the existence of any real guarantee law. 4 - […].

126 Article 250 [...]

1-[...]: a) The urban real estate, entered or omitted in the matrix, by the taxable value calculated pursuant to the Municipal property tax Code (CIMI); b) rustic buildings entered or omitted in the array, the value that is set by the tax enforcement body, and may be preceded by setting technical opinion of the Chairman of the Evaluation Committee or of an expert appraiser designated by law, and may not be less than the book value; c) the furniture, the value assigned to them in auto pawn, unless another is determined by the tax enforcement body, clearance may be preceded by technical advice requested the expert with technical expertise. 2-the tax enforcement body promotes its own evaluation of the urban properties not yet evaluated in accordance with the CCME, which will be completed within 20 days and will be carried out by direct verification, without need of the documents provided for in article 37 of the code. 3-the assessment carried out in accordance with the preceding paragraph produces immediate effects in the seat of the IMI. 4-[previous No. 2].

Article 251 [...]

1 - […]. 2-the proposal can also be sent by electronic transmission of data, as set out in order of the Minister of finance. 3 - […]. 4 - […].»

127 article 86 revocation of the TAX PROCEDURAL CODE standards Are repealed paragraph 6 of article 73, paragraph 3 of article 195 and paragraph 3 of article 219 of the code of tax proceedings and processes, approved by Decree-Law No. 433/99, of 26 October.

Section III article 87 Tax Offences Amendment to the General Regime of Tax Offences


Articles 26, 28, 41, 47, 52, 70, 73, 75, 78, 105, 108, 109 and 110 of the General Regime of Tax Offences, approved by law No. 15/2001, of 5 June, briefly referred to as TAX INFRINGEMENT CODE DOES, shall read as follows: «article 26 [...]

1 - […]. 2 - […]. 3-the minimum amount of the fine to be paid is € 30, except in case of reduction of the fine on that is € 15. 4 - […].

Article 28 [...]

1 - […]. 2-where the offence referred to in paragraph 6 of article 108 is committed by way of deceit and the amount of cash subject to the said offence is of a value exceeding € 150,000, is enacted, by way of ancillary sanction, the loss of the total amount that exceeds that amount. 128 3-the conditions of the application of the penalties provided for in the preceding paragraphs are those set out in the general scheme of the mere social ordering illegal. 4-[previous paragraph 3]. 5-[previous paragraph 4].

Article 41 [...]

1 - […]. 2 - […]. 3-If the same fact constituting tax crime and common crime or when the investigation of the tax crime take particular complexity, the Prosecutor can determine the formation of teams also integrated by elements to designate other criminal police to carry out acts of investigation.

Article 47 [...]

1-if you are running process of judicial review or opposition to the execution takes place, in accordance with the code of tax proceedings and processes, in which they discuss tax status of whose definition depends on the qualification of the facts complained of criminal, criminal tax process is suspended until their sentences carried in stand trial. 2 - [...].

Article 52 [...]

[…]: a) [...]; b) in the case of a misdemeanour, the application of the penalties provided for in articles 114 and 116 to 126, 129, autonomous Ordinances against the leader of the local tax service in the area where the offence took place and the application of penalties laid down in articles 114, 118, 119 and 126, when the tax exceeds € 25 000, and in articles 113 , 115, 127 and 128 to the director of finance at the area where the offence took place, still responsible for the application of penalties.

Article 70 [...]

1-the leader of the competent tax service notifies the respondent of the fact or facts established in the process of administrative offense and the punishment that it incurs, stating also that within 10 days can present defence and join to process the evidence to understand, as well as use the possibilities for advance payment of the fine under article 75 or until the decision of the process of voluntary payment under article 78 2-[...]. 3 - […].

Article 73 [...]

1-the seizure of goods constituted the subject of administrative offense may be made at the time of the lifting of the auto news or in the course of the procedure by the competent authority for the application of the fine, whenever it is necessary for the purposes of evidence or provide assurance tax, fine or costs. 2 - […]. 3 - […]. 4-Are correspondingly applicable the provisions of paragraph 6 of article 18, paragraph 3 of article 19, paragraph 3 of article 20, paragraphs 1 and 2 of article 38 and article 39 5-in the case of seizure of cash in the sense of community and national legislation 130 on cash movements into and exit from national territory , the values are deposited in a credit institution authorized, the order of the competent authorities. 6-[previous No. 5]. 7-[previous paragraph 6].

Article 75 [...]

1-the defendant to pay the fine within the time limit for the Defense benefits, effect of anticipation of the payment, the reduction of the fine to a value equal to the legal minimum cominado for the alleged infringement and of reducing half the costs. 2-payment of the fine does not the application of the penalties provided for in law. 3-If the defendant does not proceed, within law or within that is fixed, to stabilize the tax status, lose his right to the reduction provided for in paragraph 1 and the procedure of administrative offense goes on to fixing of the fine and collection of the difference.

Article 78 [...]

1-the voluntary payment of the fine determines its reduction to 75% of the amount laid down, however, the fine payable is less than the minimum amount, and without prejudice to the costs. 2-Set the fine by the competent authority, the defendant is notified to pay voluntarily within 15 days, under penalty of losing the right to reduction provided for in the preceding paragraph. 3-[previous paragraph 4]. 4-If the defendant, until the decision, not regularize the situation loses the right to tax the reduction referred to in paragraph 1 and the procedure continues to collect the fine reduced.

131 article 105 [...]

1 - […]. 2 - […]. 3 - […]. 4-the facts described in the preceding paragraphs are only punishable if: a) more than 90 days have elapsed on the expiry of the period of delivery of the supply; (b)) the provision communicated to the tax administration through the corresponding statement is not paid, plus the interest and value of their fine applicable, within 30 days after notification to the effect. 5 - […]. 6 - […]. 7 - […].

Article 108 [...]

1 - […]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6-the same fine is also applicable to anyone who, at the entrance to or exit from the national territory, violating the legal duty of Declaration of net amount of money as such defined in community and national legislation, equal to or greater than € 10,000, transported for you per trip. 7-it is considered that this duty has not been fulfilled when the information contained in the form is not correct or incomplete, except when incorrect or missing elements can be supplied or sent supply to the declarant, in the Act of control, and the inaccuracies or omissions are not culposas. 132 8-[previous paragraph 6].

Article 109 [...]

1 - […]. 2 - […]: a) […]; b) […]; c) […]; d) […]; e) […]; f) […]; g) […]; h) […]; i) […]; j) […]; l) […]; m) […]; n) […]; o) […]; p) to consumption or market products with violating the rules of sealing, packaging or marketing established by the code of the excise and supplementary legislation; q) Purchasing or consuming colored and marked diesel without being holder of microcircuit card. 3 - […]. 4 - […]. 5 - […].

133 article 110 [...]

1 - […]. 2-the same penalty shall apply to anyone who, by any means, prevent or embarrass any verification, reverification or any other supervisory action, although preventive, goods, books or documents, ordered by competent official, in any means of transport or in any establishment, shop, warehouse or confinement other than dwelling.»

Article 88 Addition the General arrangements of Tax Offences is added to the General Regime of Tax Offences, approved by law No. 15/2001, of 5 June, article 129, to read as follows: «article 129 Violations of the obligation to hold and move bank accounts 1-lack of bank account in cases legally foreseen is punishable by a fine of € 180 to € 18 000. 2-lack of accomplishment through bank account of movements in cases legally foreseen is punishable by a fine of € 120 to € 3000. 3-payment via different means of legally prescribed is punishable by fine of € 120 to € 3000. '

Section IV other provisions Article 89 amendment to supplementary tax inspection procedure articles 17 and 46 of the Supplementary Tax Inspection procedure, 134 approved by Decree-Law No. 413/98, of December 31, shall be replaced by the following: ' article 17 [...]

The inspection acts can extend to several of the areas provided for in the preceding article or be carried out by another service, by reasoned decision of the entity that you have ordered.

Article 46 [...]

1 - […]. 2-accredited are considered employees of the Directorate-General of taxes with work order issued by the competent authority for the procedure, or for the Act of inspection, or if not be needed the service order of copy of order of the superior officer that determined the conduct of the procedure or the Act. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7-inspection measures aimed at mere consultation, collection and intersection of elements with subject, of any land area, with whom the taxpayer inspected economic relations are made upon delivery by the employee, the stage that indicates the task executed.»

CHAPTER XII Community tax harmonisation article 90 135 transposition of Council Directive 2005/19/EC of 17 February 2005 1-this article completes the transposition into national law of Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434 Nr./EC on the common system of taxation applicable to mergers , divisions, transfers of assets and exchanges of shares concerning companies of different Member States. 2-The articles 67, 68, 69, 70 and 76-the number of the IRC code, shall be replaced by the following:% quot% article 67 [...]


1 - [...]. 2-split an operation whereby: a) A company (company being divided) highlights one or more branches of activity, keeping at least one of the branches of activity, to provide other companies (recipient companies) or to the merge with existing societies, by attribution to their partners of shares of the capital stock of companies and eventually , a cash payment not exceeding 10% of the nominal value or, in the absence of a nominal value, the accounting equivalent to the nominal value of the shares allocated to them. b) [...]. 3 - [...]. 4-for the purposes of the preceding paragraph and paragraph) of paragraph 2, it is considered ' branch of activity ' the set of elements that constitute organizational point of view, an autonomous economic unit, i.e. a set capable of functioning by its own means, which can understand the debts for their organisation or functioning. 5-Exchange of shares an operation whereby a company (the acquiring company) acquires an equity stake in another social 136 (acquired company), which has the effect of giving him the majority of the voting rights, or in which a society already holds such majority ownership acquires new participation in society acquired by assignment to the partners of this in Exchange for their securities, shares of the share capital of the first company and, eventually, a cash payment not exceeding 10% of the nominal value or, in the absence of a nominal value, the accounting equivalent to the nominal value of the securities delivered in Exchange. 6 - [...]. 7 - [...]. 8 - [...]. 9 - [...]. 10 - [...].

Article 68 [...]

1 - [...]: a) […]; b) transfer to a company resident in Portuguese territory a permanent establishment situated in the territory of a company resident in another EU Member State, as a result of this operation, the extinction of the permanent establishment; c) transfer of a permanent establishment situated in Portuguese territory of a company resident in another EU Member State for company which is a resident of the same or another Member State, provided that the assets assigned to this establishment keep engaged on permanent establishment situated in that territory and contribute to the determination of profit which is attributable; d) [previous subparagraph (c))]. 2 - […]. 3 - […]. 137 4-[...]. 5 - […]. 6 - […]. 7 - […]. 8 - […].

Article 69 [...]

1 - […]. 2 - […]. 3 - […]: a) […]; (b)) in the merger, Division or transfer of assets, which is transferred to a company resident in Portuguese territory a permanent establishment situated therein of a company resident in a Member State of the European Union, which meets the conditions laid down in article 3 of Directive 90/434/EEC of 23 July 1990, as a result of this operation, the extinction of the permanent establishment; c) […]. 4 - […]. 5 - […]. 6 - […].

Article 70 [...]

1 - […]. 2 - […]. 3-the provisions in the preceding paragraphs shall apply to the partners of companies subject to Division to which the special regime established in article 68, and, in this case, the value for tax purposes of the interest held be divided by the shares received and continue to be held in the company being divided, 138 on the basis of the ratio between the value of the assets assigned to each of the recipient companies and the value of the assets of the company being divided.

76-the [...]

1 - [...]. 2 - [...]. 3 - [...]. 4 - [...]. 5-the special arrangements laid down in paragraphs 2, 3 and 4 shall not apply in the cases set out in paragraph 10 of article 67 of the CIRC.»

CHAPTER XIII Other relevant provisions section I tax incentives and specific schemes article 91 incentives for the acquisition of companies in difficult economic situation the incentive scheme for the acquisition of companies set up by Decree-Law No. 14/98, of 28 of January, also applies to procedures approved by the Institute for the support to small and medium-sized enterprises and investment under the system of incentives for the revitalization and modernization of Business Tissue (SIRME).

Article 92 collateral security Is exempt from stamp duty the Constitution in 2007 guarantees in favour of the State or social security institutions, in the context of the application of article 196.º of the code of tax proceedings and processes or of Decree-Law No. 124/96, of 10 August. Article 93 139 regularization excepcional Regime article 6 of the exceptional regularization scheme, approved by the article 5 of law No. 39/2005, of 29 July, abbreviated called RERT, is replaced by the following:% quot% article 6 [...]

1 - […]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6-is competent to carry out the liquidation of tax and compensatory interest due pursuant to the preceding paragraph, notification to the declarant and, where appropriate, further enforced collection under the code of tax proceedings and processes the Directorate-General of taxes, and to this end the Bank of Portugal notify him, once verified the non-compliance with the duty of checking the minimum period of detention tax identification of the declarant, the tax base and the date on which the closing date for verification.»

Section II administrative article 94 amendment of law of Organization of Criminal investigation article 4 of law No. 21/2000, 10 of August, as amended by Decree-Law No. 305/2002, of 13 December, is replaced by the following: ' article 4 140 [...]

[…]: a) […]; b) […]; c) […]; d) […]; e) […]; f) […]; g) […]; h) […]; i) […]; j) […]; k) […]; l) […]; m) […]; n) […]; o) […]; p) […]; q) […]; r) […]; s) […]; t) […]; u) […]; v) […]; w) […]; x) […]; y) […]; z) […]; AA) [...]; BB) [...]; CC) [...]; DD) [...]. ee 141) tax Crimes worth more than € 1 000 000, when assume special complexity, organized fashion or transnational character; FF) [...].»

Article 95 revocation of organic regulations of the Directorate-General of taxes (b) is repealed) article 27 of Decree-Law No. 366/99 of 18 September.

Article 96 amendment to the Statute of the Board of Customs Officers 1-Is the Government allowed to change, within 180 days after the entry into force of this law, the Statute of the Chamber of Customs Officers (CDO), approved by Decree-Law No. 173/98, of 26 June, with the amendments introduced by Decree-Law No. 73/2001, 26 February in order to introduce greater simplification in its organizatória structure and internal operating costs reduction, ensuring the active participation of the CDO in international organizations in the protection and promotion of the profession of official broker. 2-amendments to be approved under this authorization have the following extension: the Elimination of regional organs) CDO, without prejudice to the maintenance of the Lisbon and Oporto and the representativeness of members enrolled in both sections in the organs of the CDO; b) Creation of the President of the CDO, which preside over the Governing Board and represent the CDO; c) increased mandate for three years, also apply to the President of the CDO; d) Forecast for the year until expiry of the mandate inherent in the election for organ of national and international organizations, of a member or holder of the CDO; and the possibility of Prediction) exercise of voting rights by electronic means, under conditions to be adopted in the General Assembly; f) Amendment of the conditions of formation of candidate lists for elections to the organs of the CDO, in order to contain obligatorily the names of the candidates to all bodies of the CDO and its proponents cannot be candidates on the lists to subscribe; 142 g) reinforcement of the majority required for the binding effect of internal referendum on the extinction of the Lisbon and Porto; h) prediction of the duty to submit the approval of the Governing Board the Constitution or alteration of official agents; I) restriction of the right to exemption from the payment of quotas, in the case of retirement, the dispatchers who do not continue to work.

CHAPTER XIV borrowing, adjustments and State Article 97 guarantees loans and other borrowing-1-Is the Government authorized pursuant to paragraph (h) of article 161 of the Constitution), through the Minister responsible for the area of finance, with the option of delegation, to grant loans and perform other active credit operations, until the contractual amount equivalent to € 250 million , not counting for this limit the amounts relating to restructuring or consolidation of the State credits, including the possible capitalization of interest. 2-Is still the Government, through the Minister responsible for the area of finance, with the option of delegation, to renegotiate the contractual conditions of earlier loans, including the exchange of the currency of the credit, or the remit of those credits. 3-the Government reports on a quarterly basis the Assembly of the Republic of justification and conditions of operations carried out under this article.

Article 98 Mobilisation of assets and debt recovery


1-Is the authorised Government through the responsible for the area of finance, with the option of delegation, in the context of recovery of credits and other financial assets of the State, held by the Directorate General of the Treasury, to carry out the following operations: a) redefinition of the conditions for the payment of debts in cases where debtors propose pay ready or in instalments and, in duly substantiated cases, 143 be reduced the value of claims, notwithstanding, in the event of non-compliance, if demand payment under the conditions originally applicable, these conditions may be applied to the settlement of credits acquired by the Directorate General of the Treasury in respect of debts to the social security institutions only when the borrowers are framed in a special process of reorganization or insolvency proceedings or in extra-judicial conciliation procedure; b) redefinition of terms of payment and, in duly substantiated cases, reduction or remission of the amount of the credit loans granted to private individuals under the special programme for the repair of Fires or properties in degradation (PRID) and the Special Volunteer Program, in the cases of borrowers whose households have an average monthly per capita income does not exceed the value of social insertion income or borrowers with expresses financial inability; c) realization of capital increases with any financial assets, as well as by credit conversion in capital of the companies liable for payment; d) acceptance as restitution in compliance, of real estate, movable property, securities and other financial assets; and) sale of loans and other financial assets; f) exchange of assets with other public entities. 2-Is the Government also authorized, through the Minister responsible for the area of finance, with the option of delegation, to proceed: the transfer of management) credits and other financial assets, paid or unpaid, when such an operation is the most appropriate to the interests of the State; (b)) to the provision of services concerning the operation indicated in the preceding paragraph, regardless of its value, which may be preceded by negotiated procedure, with or without prior publication of a contract notice, or held by private contract. 3-Is still the Government, through the Minister responsible for the area of finance, with the option of delegation, to proceed: a) to the reduction of the share capital of a public limited-liability company of public capital to writing or simply reported in the context of financial sanitation processes; 144 b) transfers of financial assets that the State, through the Directorate-General of the Treasury, holds about cooperatives and associations to the municipalities where those having their thirst; c) the cancellation of credits held by the Directorate General of the Treasury, when, in duly substantiated cases, it is found that there is no justification for their recovery; d) recruitment to provide services in the context of the recovery of the claims of the State, in duly motivated cases. 4-the Government reports on a quarterly basis the Assembly of the Republic of justification and conditions of operations carried out under this article.

Article 99 acquisition of assets and assumption of liabilities and responsibilities Is the authorized Government, through the Minister responsible for the area of finance, with the option of delegation and subject to the limits set in paragraph 2 of article 110: a) to acquire credits of public companies, in the context of restructuring and strategic plans of improvement of the financial situation; b) assume liabilities and responsibilities of public and industrial establishments of the armed forces, in the context of restructuring and strategic plans of improvement of the financial situation or as part of the liquidation.

Article 100 regularization of responsibilities Is the authorized Government, through the Minister responsible for the area of finance, with the option of delegation, to regulate responsibilities arising from situations of the past, with entry limit established in paragraph 2 of article 110, including the following: the) execution of contracts of guarantee or other obligations assumed by authorities and bodies endowed with administrative and financial autonomy extinct or extinct in 2007; b) fulfillment of obligations assumed by public companies and subsidiaries 145 extinct and whose assets have been transferred to the State, in whole or in part, through the Directorate-General of the Treasury; c) satisfaction of responsibilities resulting from the recalculation of the final values of the nationalised undertakings, pursuant to Decree-Law No. 332/91, of 6 September, as well as the determination of definitive compensation due the nationalization reform concerning interest in previous years and the fixing of compensation for delay in determination and payment of these damages; d) satisfaction of liabilities arising from the application of Decree-Law No. 20-C/86, of 13 February; e) needs arising from the process of decolonization in 1975 and subsequent years; f) compliance with obligations arising from interest rate subsidies under the housing loan schemes, the loans of emigrant savings and Special Programme of Relocation in the metropolitan areas of Lisbon and Porto, and building support for rent by the municipalities and their associations, processed by the Directorate General of the Treasury, corresponding to annuities and benefits accrued in previous years; g) Fulfilment of obligations arising from the execution of the concession contract for the construction, maintenance and operation of highways awarded to Breeze highways of Portugal, s.a., related to the period up to 31 December 2004; h) regularization of responsibilities of the Directorate-General for Regional Development and the Institute of finance and support for the development of agriculture and fisheries (IFADAP) arising from the closure of CSF II; I) regularization of commitments made by the State before the Lusa – Agência de Notícias de Portugal, s.a., under the public service contract, as well as the provision of other social media services, up to a limit of € 1 million; j) regularization of responsibilities to the autonomous region of the Azores resulting from adjustments for transfers from the State budget, up to a limit of € 14,850,000; l) regularization of responsibilities to the autonomous region of Madeira as a result of hits in transfers from the State budget, up to a limit of € 9.15 146 million; m) Settlement of liabilities incurred by the Office and National guarantee fund (INGA), within the framework of the eradication of BSE in 2000 and 2001, up to a maximum of € 95 million; n) regularization of responsibilities which have been contracted until December 31 2006 arising from the application of Decree-Law No 189/88 of 27 May, as amended by decree-laws Nos. 313/95 of 24 November, 56/97 of 14 March, and 168/99 of 18 may, and the application of Decree-Law No. 186/95 of 27 July; the) Settlement at the Parque Expo 98, s. a., of responsibilities of the State within the framework of the activities of the commissions of Portugal in international exhibitions of Taejon of 1993 and Lisbon 1998, up to a limit of € 5,700,000. p) compliance with the obligations assumed by the State under the agreement of shareholders of PETROGAL, s.a., concluded on 21 December 1998, up to a limit of € 49,900,000.

Article 101 the benefits of leasing operations in accordance with the provisions of paragraph 1 of article 11 of organic law No. 4/2006, of 29 August, is the Government allowed to comply with the payment to settle charges relating to contracts of public investments in the form of rental up to a maximum of € 50 235 000.

Article 102 Anticipation of Community funds


1-specific Treasury operations carried out to ensure the continuity of the CSF III and the beginning of the NSRFS, including community initiatives and Cohesion Fund, must be adjusted by the end of the financial year of 2008. 2-advances of funds referred to in the preceding paragraph may not, without prejudice to the provisions of the following paragraph, exceed in every moment: a) programmes co-financed by the ERDF, for Community initiatives and the cohesion fund-€ 800 million; 147 b) concerning the programmes co-financed by the EAGGF – guidance, the EAFRD, by the FIFG and the European Fisheries Fund-€ 350 million. 3-the amounts referred to in the preceding paragraph may be subject to adjustment against each other, with the permission of the Member of Government responsible for national management of the Fund. 4-the limits referred to in paragraph 2 include the advances already made until 2006. 5-specific Treasury operations carried out to guarantee the payment of financial support granted within the framework of the European agricultural guarantee fund (EAGF)-must be settled upon reimbursement by the European Union under Regulation (EC) No 1290/2005, of 21 June 2005. 6-in order to overcome any difficulties inherent in the process of closing the CSF II and QCAIII, is the Government allowed to anticipate payments on account of Community transfers in the European Union through the social security budget up to a maximum of € 200 million for the programmes co-financed by the European Social Fund (ESF), including community initiatives. 7-the adjustment of active operations referred to in the preceding paragraph must occur by the end of the financial year 2010, getting the IGFSS authorized to engage the corresponding funds transferred by the Commission.

Article 103 principle of Treasury Unit 1-any movement of funds of the autonomous services and funds, including, in particular, public institutions of higher learning and Polytechnic University and those whose financial and patrimonial management is governed by the legal regime of public business entities must be carried out by use of banking services provided by the Directorate General of the Treasury, unless otherwise provided for in Decree-law legal budget implementation. 2-failure to comply with the provisions of the preceding paragraph may constitute grounds for retention of shipments and refusal of anticipations of twelfths, in accordance with the fix in the Decree-Law of budgetary implementation and until the situation is remedied. 3-The integrated services of the State and the autonomous services and funds referred to in paragraph 1 shall promote their integration in the network of the State provided for in the Treasury of the State Regime, approved by Decree-Law No. 191/99, of 5 June, 148 by opening bank accounts by the Directorate-General for Treasury receipt, accounting and control of own resources. 4-public business entities must maintain its cash and cash equivalents and short-term investments at the Directorate General of the Treasury, and for that purpose the State Treasury scheme, approved by Decree-Law No. 191/99, of 5 June.

Article 104 amendment to Decree-Law No. 191/99, June 5 Is the Government allowed to change the regime of the State Treasury, approved by Decree-Law No. 191/99, of 5 June, towards the deepening of the principle of unity, as a means of optimising the overall management of public funds, by: a) specification of the rules associated with the fulfilment of the principle of unity of Treasury and of the entities he subject; b) Subjection of public entities to the business principle of unity of the Treasury; c) Enlargement of the banking services provided to customers of the Treasure in the field of application of liquid assets, borrowing short-term and opening of escrow accounts or other type of guarantee deposit of revenue; d) reinforcement of management instruments of the State Treasury in connection with the management of the public debt.

Article 105 re-privatization operations and disposal of shareholdings of the State For the reprivatizações to be held under the law No. 11/90 of 5 April, as well as for the sale of other State holdings, is the authorized Government, through the Minister responsible for the area of finance, with the Faculty of delegating, hiring, by among the pre-qualified companies referred to in article 5 of the said law, the Assembly of the sale and public offer for subscription of shares, the underwriting and placing and other associated operations.

Article 149 106 ceiling for the granting of guarantees by the State and other legal persons governed by public law 1-the maximum limit for the authorisation of guarantees by the State in 2007 shall be fixed, in terms of annual net cash flows, at € 2 500 milhões. 2-are not covered by the limit laid down in the preceding paragraph the operations resulting from decisions taken within the European Union. 3-State responsibilities arising out of the commitments of the concession, in 2007, credit insurance guarantees, financial credit, performance bond and investment insurance cannot exceed the amount equivalent to € 1 100 milhões. 4-the maximum limit for the granting of guarantees by legal persons governed by public law, in 2007, is set in terms of net annual flows, at € 10 million.

Article 107 of Chapter 60 of the budget Balances of the State 1-balances of appropriations allocated to economic classification headings ' current transfers», «Grants», «financial assets ' and ' other current expenditure» entered in the State budget for 2007, in Chapter 60 of the Ministry of finance and public administration, can be used in the payment of costs is achievable until February 15 2008 , since the obligation to the State of incorporation until December 31 2007 and be on that date known or estimable the amount necessary for its fulfilment. 2-the amounts used in accordance with the provisions of the preceding paragraph are deposited in the special account for the payment of expenditure, and should the account be closed until 15 February 2008.

Article 108 settlement Charges the State budget guarantees, where necessary, the satisfaction of defunct entities whose charges settlement balances were transferred to State revenue and up to the amounts that each came to 150 State revenue.

Article 109 extinction processes 1-current expenditure strictly necessary resulting from processes of dissolution, liquidation and extinction of public companies and subsidiaries, and other bodies, services are made through Chapter 60 of the Ministry of finance and public administration. 2-in the context of the procedures referred to in the preceding paragraph involving asset transfers to the State can be the extinction of obligations, compensation and confusion.

CHAPTER XV State financing and debt Management article 110 1 global net debt Limits-to address financing needs arising from the implementation of the budget of the State, including the services and funds endowed with administrative and financial autonomy, as well as the transactions referred to in articles 99 and 100, the Government authorized pursuant to paragraph (h)) of article 161 of the Constitution and article 111 of this Act , to increase overall net debt direct to the maximum amount of € 7404.3 milhões. 2-the operations referred to in articles 99 and 100 may not exceed the limit of € 610 million, which competes for the purposes of overall limit provided for in the preceding paragraph.

Article 111 General 1-financing pursuant to paragraph (h) of article 161 of the Constitution), is the Government allowed to raise loans repayable and perform other operations of indebtedness, in particular repurchase operations with equity securities debt 151 direct State public, regardless of the rate and currency of denomination, whose product issue, more liquid and less capital gains , overall, does not exceed the amount resulting from the addition of the following values: the) amount of the limit to the increase in global net direct debt established in accordance with the previous article; b) amount of debt repayments made during the year, the respective expiration dates or anticipated for convenience of debt management, calculated, in the first case, according to the contract value of recovery and, in the second case, in accordance with the respective acquisition cost in market; c) Amount of other operations involving debt reduction, determined by the cost of acquisition in debt market subject to reduction. 2-The depreciation of public debt to be incurred by the public debt stabilisation fund, as implementation of privatization revenues, are not considered for the purposes of point (b)) of the preceding paragraph. 3-the term of the loans at issue and debt operations to be carried out pursuant to paragraph 1 may not exceed 50 years.


Article 112 Debt denominated in currency other than Euro 1-currency exposure in currencies other than the euro may not exceed, in each moment, 10% of the total direct debt of the State. 2-for the purposes of the preceding paragraph, the amount of foreign exchange exposure financial responsibilities, including those relating to financial derivatives operations associated with loan contracts, whose currency risk is not covered.

Article 113 floating Debt For transitional needs of Treasury and greater flexibility for managing the issuance of public debt, the Government is founded authorized to issue floating debt, getting the cumulative amount of live broadcasts at any time subject to a maximum of € 12 000 milhões. 152 Article 114 market purchase and exchange of debt securities 1-in order to improve the conditions of negotiation and public debt securities transaction directly from the State, increasing its liquidity, and with a view to improving the financing costs of the State, is the Institute of management of public credit, I. P., authorized to proceed to the early repayment of loans and the carrying out of market purchase or exchange of operations debt, amortizing the debt in advance that, by this way, be withdrawn from market. 2-The essential conditions of the operations referred to in the preceding paragraph, in particular modalities for the realization and debt instruments covered, are approved by the Government, through the Minister responsible for the area of finance, and must: a) Safeguard the principles and general objectives of the direct management of the public debt of the State, in particular those laid down in article 2 of law No. 7/98, of 3 February; b) Respect the value and equivalence of market of debt securities.

Article 115 direct management of the public debt of the State 1-Is the authorised Government, through the Minister responsible for finance, perform the following operations from direct management of the public debt of the State: a) between the various Replacement procedures for loans; b) reinforcement of appropriations for capital depreciation; c) prepayment, in whole or in part, of loans already contracted; d) conversion of existing loans on the terms and conditions of the issuance or of the contract, or by agreement with its holders, when the conditions of financial markets so advise. 2-in order to streamline the negotiation and settlement of Government securities, is still the Government, through the Minister responsible for the area of finance, with the option of delegation, to perform reporting operations with equity securities of direct public debt of the State. 3-the budgeting of financial flows stemming from transactions associated with 153 portfolio management direct debt of the State and management of the State Treasury cash balances is made according to the following rules: a) expenses arising from financial derivatives operations are deducted from the revenue obtained with the same operations, being the respective balance always enlisted in item of expenditure; b interest revenue) resulting from operations associated with the issuance and management of public debt the State are slaughtered to expenditure of the same type; c) revenues from interest operations associated with the application of the State Treasury surpluses are slaughtered to public debt interest costs directly; d) subparagraphs (a) prior does not dispense individualized accounting registration of all financial flows, even if merely book associated with the operations on them.

CHAPTER XVI finance and transfers to the autonomous regions Article 116 financing needs of the autonomous regions 1-the autonomous regions of the Azores and Madeira may not wake up contractually new loans, including all forms of debt, resulting in an increase in its net debt. 2-May-excepcionar if the provisions of the preceding paragraph, the terms and conditions to be set by order of the Minister responsible for the area of finance, loans and amortization for the financing of projects with reimbursement of Community funds. 3-the amount of net debt, compatible with the regional concept of need for funding of the European system of national and regional accounts (Esa95), is equivalent to the difference between the sum of the financial liabilities, in whatever form, including borrowings, leasing contracts and debts to suppliers, and the sum of financial assets in particular the cash balance, deposits in financial institutions and Treasury applications. 154 Article 117 transfers to the autonomous regions in accordance with article 88 of the law No. 91/2001 in accordance with and for the purposes of article 88 of the law No. 91/2001, of 20 August, amended and republished by law No. 48/2004, 24 August, transfers to the autonomous regions in 2007 are determined in accordance with the following : a) 223 436 000 € for the autonomous region of the Azores, being € 167 436 000 by way of solidarity and € 56 000 000 from the Cohesion Fund. b) 170 895 000 € for the autonomous region of Madeira, being € 139 195 000 by way of solidarity and € 31 700 000 of the Cohesion Fund.

Article 118 title transfers of VAT compensation Are transferred to the autonomous regions in 2007, as a compensation of VAT after the definition of new rules regarding VAT revenue distribution between the State and the autonomous regions, the following sums: a) € 112 762 000 for the autonomous region of the Azores; b) € 41 707 000 for the autonomous region of Madeira.

CHAPTER XVII final provisions article 119 report on combating fraud and tax evasion 1-the Government presents to the Assembly of the Republic, until 31 January 2007, a detailed report on the progress of the fight against fraud and tax evasion in all areas of taxation, explaining the results achieved, particularly with regard to the value of the tax held as well as how much the value of the collections retrieved in various taxes. 2-the report shall contain, inter alia, all relevant statistical information about 155 tax inspections carried out, as well as on the results obtained with the use of the various legal instruments for combating fraud and tax evasion, in particular the indirect measurement of the tax base and the derogation of banking secrecy duty should carry out an assessment of the adequacy of these same instruments taking into account criteria of efficiency of inspection action. 3-the report shall also contain, in strict respect of the different duties of the secret that the tax administration is bound, statistical information concerning tax offenses resulting from inspection, including highlighting, in aggregate form, the end result of the process.

Article 120 cessation of financial autonomy Is the Government allowed to to end the regime of financial autonomy and to apply the General rules of administrative autonomy to the autonomous services and funds that have not satisfied the rule of budgetary balance referred to in paragraph 1 of article 25 of law No 91/2001, of 20 August, in its current wording, without having been dismissed in accordance with paragraph 3 of that article.

Article 121 prior Supervision by the Court of Auditors 1-according to the provisions in article 48 of law No 98/97 of 26 August, amended and republished by law No. 48/2006, 26 August, and for the year 2007 are exempted from prior supervision by the Court of Auditors the acts and contracts, the amount of which does not exceed 1000 times the value corresponding to the index 100 of the general regime of circumstantial scale. 2-the change in the Ministry of Justice of funding sources operated in investment budget shall not affect the effectiveness of acts or contracts which have already been subject to prior supervision by the Court of Auditors.

156 122 for audiovisual Contribution fixed in € 1.71 the monthly value of the contribution to the audiovisual sector to collect in 2007, pursuant to law No. 30/2003, of 22 August.

Article 123 amendments to law No. 30/2003, of 22 August Is the Government allowed to legislate, until 30 June 2007, in order to change the law No. 30/2003, of 22 August, on financing of public service broadcasting and television, with the following meaning and extension: a) Expand the entities that sell electricity duty settlement and collection of audiovisual contribution provided for in paragraph 1 of article 5 of law No. 30/2003, of 22 August; b) Expand the entities that sell electric energy the right to compensation for the costs of settlement, provided for in paragraph 3 of article 5 of law No. 30/2003, of 22 August; c) Extend to the entities that sell electric energy duties to issue invoices and to refuse payment where those do not include the amount of the audiovisual contribution provided for in paragraph 5 of article 5 of law No. 30/2003, of 22 August.


Article 124 extinction of General courts, Safe from the vault of the Conservatives, Notaries and officials from justice and the Financial Guarantee Fund of Justice 1-Are extinct the General courts, the Vault Vault of conservatives, Notaries and officials from Justice and the financial guarantee of Justice, hereinafter referred to, respectively, by CGT, CCNFJ and FGFJ. 2-The CGT and the CCNFJ happens, for all intents and purposes, the Institute of financial and Patrimonial management of Justice, which affects the FGFJ recipe.

Article 125 157 amendment to Decree-Law No. 224-A/96, November 1-26 articles 95, 124, 131 and 142 of Decree-Law No. 224-A/96, 26 November, are replaced by the following:% quot% article 95 [...]

1 - […]. 2-the Attorney owed by the defendant is told in favour of the Institute of financial and Patrimonial management of Justice, unless the process is subject to exclusive private crimes; If the conviction is the result of private and public crimes, the prosecution is divided with the wizard in the proportion that the judge having regard to the number of each species. 3 - [...].

Article 124-1 [Repealed]. 2-The forms of payment of the fee are fixed by order of the Minister of Justice. 3 - [...]. 4 - [...]. 5 - [...]. 6 - [...]. 7 - [...]. 8-The existing deposits in the Caixa Geral de Depósitos at the date of entry into force of Decree-Law No. 324/2003, of 27 of December, are the subject of a transfer to the account of the Office of financial and Patrimonial management of Justice, by order of the Court with jurisdiction over the same.

158 Article 131 [...]

1 - […]. 2-[Repealed]. 3-The recipes mentioned in subparagraph (c)) of paragraph 1, shall accrue: a) 10 (per 1000) to the General Council of the Bar Association; (b)) 5 (per 1000) to the General Council of the Chamber of bailiffs; c) [Repealed]; d) [Repealed]. 4-[Repealed]. 5-without prejudice to the provisions of the following paragraph, the Institute of financial and Patrimonial management of Justice sending monthly revenue referred to in (a) above) of paragraph 1 and in paragraph 3 of the entities for which they are intended, being competent for this purpose, under the social security system, the financial management Institute of Social Security. 6-[Repealed]. 7 - […]. 8 - […]. 9-[Repealed].

Article 142 [...]

1 - […]. 2 - [...]. 3 - [...]. 4 - [...]. 5-in the cases referred to in paragraph 3, amounts are paid only with value equal to or greater than € 10.» 2-Are repealed paragraph 1 of article 124, paragraph 2 of article 131, paragraph c) and (d)) of paragraph 3 of article 131 and paragraphs 4, 6 and 9 of article 131 of Decree-Law No. 224-A/96, 26 November.

159 Article 126 effect of the amendments to Decree-Law No. 224-A/96 of 26 November, The amendments to article 131 of the Decree-Law No. 224-A/96, of 26 November, the following shall apply recipes: a) all proceeds rates of civil, criminal, administrative justice and tax generated after the entry into force of this law; b) all proceeds rates of civil, criminal, administrative justice and tax which must be paid after the entry into force of this law; c) all proceeds rates of civil, criminal, administrative justice and tax levied after the entry into force of this law.

Article 127 civilian Governments 1-during the year of 2007, funds civilian Governments ' budgets relating to the support of associations, under the competence referred to in paragraph e) of paragraph 1 of article 4 of Decree-Law No. 252/92, of 19 November, have as their exclusive destination support to civil protection and relief activities, in terms to be defined by order of the Minister in charge of internal affairs. 2-Can the civil Governors ensure the management of funds arising from the exercise of delegated powers.

Article 128 Portuguese Carbon Fund 1-Is the Government allowed to transfer to the Portuguese Carbon Fund: a) buildings and other State assets up to the amount of € 19,100,000; b) the amount of receivables from tax harmonization between the heating Gasoil and diesel road; c) the amount of the charges arising from the introduction of a tax on low-efficiency lamps. 2-in the case of the sum of transfers referred to in paragraph 1 (b)) and c) of the preceding paragraph exceed € 58,900,000, the transfer referred to in subparagraph (a)) of the same number is shot down by the amount in excess. 160 article 129 Repeal of Decree-Law No. 130/2000 of July 1-13 is repealed Decree-Law No. 130/2000, of 13 July, with the amendments introduced by Decree-Law No. 254/2000 of 17 October. 2-Notwithstanding the previous paragraph, the arrangements, which under paragraphs 3 and 4 of Decree-Law No. 130/2000, of 13 July, may be due, shall be carried out in 2007.

Article 130 Charges with pensioners of the former colonies 1-article 8 of Decree-Law No. 335/90 of 29 October, is replaced by the following: ' article 8 [...]

The costs of the benefits originated with the recognition referred to in this decree-law is supported by the Directorate General of the Treasury, through Chapter 60 of the Ministry of finance and public administration, which transfers, annually, to the Office of financial management of Social security funds needed.» 2-the settlement to the competent institution the funds for this spent with the payment of retirement and survival, due to employees, or their families, the former Bank of Angola, Angola, and of the former Banco Comercial de Angola is ensured by the Directorate General of the Treasury, through Chapter 60 of the Ministry of finance and public administration.

Article 131 Amendment to the legal framework for the public debt stabilisation fund is repealed paragraph 5 of article 3 of Decree-Law No 453/88, of 13 December, on the wording introduced by decree-laws No. 324/90, of 19 October, 36/93, of 13 of 161, 236/93, February to 3 July and 2/95, de 14 de Janeiro , and by law No. 127-B/97, of 20 December.

Article 132 amendment to Decree-Law No 117/2006, of June 20 article 7 of Decree-Law No. 117/2006, of 20 June, is replaced by the following: ' article 7 1-[...]. 2 - […]. 3 - […]. 4-The discount corresponding to the social protection of the salaries of workers covered by paragraph 1 of this article shall be delivered by the employers in the coffers of the State under the heading ' other revenue other income streams».»

Article 133 amendment to law No. 1/2005, January 1-10 is added to law No. 1/2005, of 10 January, article 14, to be replaced by the following: ' article 14 use of municipal systems with a view to safeguarding the security of people and goods on the roads and the improvement of prevention and prosecution of traffic offences is also authorized in accordance with previous arising out of article and of Decree-Law No. 207/2005, of 29 November, the security forces use of electronic surveillance systems, in legal terms, the municipalities.» 2-Is the Government allowed to be entered in the budget of the National Republican Guard and the police of Public Security the value equivalent to the increase in revenue resulting from the application of the measures provided for in the preceding paragraph.

Article 134 162 1-data interconnect Is the Government allowed to legislate on relationship of data bases of the Caixa Geral de Aposentações (CGA), the GYM, the sickness the military Armed Forces (ADM), the social services of the Ministry of Justice (SSMJ), sickness to staff at the service of the National Republican Guard and the Public Security Police (SAD of the GNR and PSP) and the Directorate-General for Public Administration (DGAP) as information available in other databases of services of the ministries of finance and Public Administration, justice, labour and Social solidarity and education. 2-the authorization referred to in paragraph 1 shall be granted in order to allow for the CGA, the GYM, the ADM, to SSMJ, the SAD of the GNR and PSP and DGAP access data strictly necessary to the effective performance of its duties and without prejudice to the duty of confidentiality that are obliged all members, employees and agents involved. 3-the data access relate exclusively to the following categories: a) identification and registration contributory benefits; b) nationality, residence and civil status; c) Social Benefits; d) employment with the public administration; and) income; f) real estate and furniture Heritage subject to registration; g) ancillary obligations, namely the start, restart, amendment, suspension and cessation of activity. 4. This authorization does not permit the Government to create databases that make it possible to obtain global data on citizens and enabling access regardless of the specific needs of verification of legality of allocation of social benefits and establishment of quantitative indicators to support human resource management in public administration, duly substantiated by the maximum leader of the service in question upon prior order. 5. this legislative authorization lasts for 180 days.

163 135.3 payments under the national health service


1-The legal transactions relating to debts of institutions and services integrated in the national health service, including any form of transfer of credits, and involving the possible recovery of conventional interest with entities that are not credit institutions and financial corporations depend on, under penalty of nullity, to the authorization of the Minister responsible for finance. 2-the State or the Computer and financial management Institute (IGIF), on behalf of the regional health administrations (ARS), may conclude legal transactions, with the permission of the Ministers responsible for finance and health areas, through public tender negotiated procedure with or without prior publication of a contract notice, involving the subrogation of credit institutions and financial corporations in third-party claims arising from the supply of medicines and complementary means of diagnosis and therapy and other health services, including ancillary operations and management instruments and payment of debts. 3-The legal transactions which have the object referred to in paragraph 1 may be terminated by joint decree of the Ministers responsible for finance and health areas, since the amounts owed are paid in full on the date due of termination.

Article 136 Transfers The ARS and the health quality Institute shall be authorized to effect transfers within the PIDDAC for hospitals of the national health service with public business entity nature.

137 programme contracts under the national health service 1-The programme contracts to be concluded with the hospitals within the national health service or belonging to the national network of health care are authorized by the Minister of health and may involve charges until a three-year period. 164 2-The programme contracts to be concluded with the hospitals within the national health service or belonging to the national network of health care become effective with his signature and shall be published in the second series of the Diário da República.

Article 138 1 reimbursed medicines-retail prices (RRP) of reimbursed medicinal products approved at the date of entry into force of this law, are reduced by 6%. 2-the sales prices to the public resulting from the preceding paragraph include the following maximum margins of trade: a) To the wholesale distributor-6.87% margin, calculated on the retail selling price, less VAT; b) For pharmacy-18.25% margin, calculated on the retail price, net of VAT. 3-points are hereby repealed 2 and 7 of the ministerial order No. 618/2005, of 27 July, as was introduced by ministerial order No. 826/2005, of 14 September.

Article 139 1 moderator Rate-are created user fees for access to the following health benefits under the national health service: a) rate of € 5 per day of hospitalization up to a maximum of 10 days; b) fee of € 10 for every surgical procedure performed on an outpatient basis. 2-Are exempt from payment of the charges referred to in the preceding paragraph the users referred to in article 2 of Decree-Law No. 173/2003 of 1 August.

Article 140 1 Conventions-the growth of expenditure of the agreements concluded by the national health service is set at 0%, in relation to the expense in 2006. 2-For the compliance with the provisions of the preceding paragraph are adopted mechanisms of 165 price variation about inversely proportional to the growth of the quantity.

Article 141 amendment to Decree-Law No. 118/92, of June 25 article 2 of Decree-Law No. 118/92, of 25 June, as was introduced by Decree-Law No. 129/2005 of 11 August, is replaced by the following: ' article 2 [...]

1 - [...]: a) [...]; b) Step B – reimbursement of the State is 69% of the retail selling price of medicinal products; c) Step C – the State contribution is 37% of the retail selling price of medicinal products; d) Step D – the State contribution is 15% of the retail selling price of medicines. 2 - [...]. 3 - [...]. 4 - [...]. 5 - [...]. 6 - [...].»

Article 142 pharmaceuticals and healthcare 1-the Government implements the necessary administrative measures to secure the maximum prices, less than 6% compared to prices in 2006, pharmaceuticals and healthcare products, with relevant financial impact, the purchase by the establishments included in the national health service, regardless of their legal status. 166 2-the measures referred to in the preceding paragraph are valid for all procedures concursais.

Article 143 tax on the sale of cosmetics and personal hygiene products the percentage of the tax on the sale of cosmetics and personal hygiene products referred to in (a)) of paragraph 1 of article 1 of Decree-Law No. 312/2002, of 20 December, shall be at the rate of 1.5% in the year 2007.

Article 144 amendment to the code of Civil procedure article 864.º of the code of Civil procedure shall be replaced by the following: ' article 864.º [...]

1 - […]. 2 - […]. 3 - […]: a) […]; b) […]; c) […]; d) the Social Security Institute, I. P., with a view to social security rights. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8 - […]. 9 - […]. 10-[...].

167 Article 145 amendment to Decree-Law No. 519-F2/79 of 29 December 1-articles 54, 58, 65, 66, 67, 71, 77 to 80 and 82 to 84 of Decree-Law No. 519-F2/79 of 29 December, shall be replaced by the following: ' article 54 1-[...]. 2 - [...]. 3 - [...]. 4 - [...]. 5 - [...]. 6-emolumentares holdings provided for in the preceding paragraphs are affluent Americans by the Directorate-General of registers and notaries.

Article 58 The Conservatives, notaries and other officials who are disconnected from service awaiting retirement is attested to by the Directorate-General of registers and notaries provisional pension is fixed to them by Caixa Geral de Aposentações.

Article 65 1-without prejudice to the provisions laid down in law, and with the exception of the revenue collected in respect of personal emoluments, fees charged in each month by each Government Office, Secretariat or notary and central archive, including, as regards protective measures and registries, the part that fits them in recipe central file, constitute fully recipe of the Institute of financial and Patrimonial management of Justice. 2-[Repealed]. 3 - [...].

168 article 66 1-shall be borne by the Directorate-General of registers and notaries the following expenses: a) [...]; b) [...]; c) [...]; d) [...]; e) [...]; f) [...]; g) [...]; h) [...]; i) [...]; j) [...]; l) [...]; m) [...]; n) […]; o) [...]; p) [...]; q) [...]; r) [...]; s) [Repealed]; t) [...]; u) [...]; v) [...]; x) [...]; 2-[Repealed]. 3-the costs of equipping and acquisition of furniture it is considered comprised the provision of all permanent use objects necessary for the operation of the services.

Article 67-1 Are satisfied by the Directorate-General of registers and notaries 169 charges resulting from services:) [...]; b) [...]; c) [...]; d) [...]; e) [...]; f) [...]; g) [...]. 2-[Repealed]. 3-[Repealed]. 4-[Repealed]. 5-[Repealed].

Article 71 1-the Directorate-General of registers and notaries assumes a joint and several liability that fits to the State for the damage that the workers cause records services to third parties in the performance of their duties in accordance with the law, without prejudice to the right of recourse against such workers. 2-the provisions of the preceding paragraph shall apply to notaries public workers, while the respective license registry is not assigned to notary, pursuant to statute of the Notaries approved by Decree-Law No. 26/2004, of 4 February. 3-the right of recourse against the officials directly responsible is exercised by the Directorate-General of registers and notaries in accordance with law, and can be represented, for the effect, of the public prosecutor.

Article 77 1-[...]. 2-where there is need for extraordinary inspections to assess specifically the calculation of any registry or the Government, can the Minister of Justice to appoint, on a proposal from the director-general and notary fees, 170 inspectors qualified for that purpose, counters in the Service Committee, whose salary is paid by the Directorate-General of registers and notaries.

Article 78 1-[...]. 2-employees required is credited by the Directorate-General of registers and notaries maturity, corresponding to the average of the last two years, the place they occupy in the external services. 3 - [...]. 4 - [...].

Article 79 1-[...]. 2-payment of the salary of employees referred to in the preceding paragraph the Directorate-General of registers and notaries. 3 - [...].

Article 80 1-[...]. 2-For each technical opinion drawn up by the Council's rapporteur of the respective vowel process shall be paid by the Directorate-General for registries and notaries retribution, to be determined by the Minister of Justice, duly motivated proposal of the director-general.

Article 82 1-[...]. 2 - [...]. 3-the charges referred to in paragraph 1 shall be borne by the Directorate-General of registers and notaries.

Article 171 83


1-for the purposes of travel expenses allowance referred to in the foregoing article, the employee, within 15 days after the publication of the Decree of appointment, must send to the Directorate-General of registers and notaries specified Declaration of family of people wishing to be accompanied, indicating the date on which you want to embark. 2-If, after received the amounts to which he is entitled, the employee, for whatever reason, not to follow his destiny, is thanks to full replacement than there are received, within 15 days from the date on which, to this end, be forewarned by the Directorate-General of registries and notaries, on pain of disciplinary responsibility and enforced collection. 3- [...].

Article 84 1-the Minister of Justice, where the circumstances make essential, may authorize the acquisition of houses intended for housing of the Conservatives and notaries and other vital staff and offices at the headquarters of the respective places at the expense of the Institute of financial and Patrimonial management of Justice. 2-the Governing Board of the Institute of financial and Patrimonial management of Justice racing fix, in each case, the rent paid by the employee, in accordance with the cost of the House. 3- [...].» 2-Are repealed paragraph 2 of article 65, s) of paragraph 1 and paragraph 2 of article 66 and paragraphs 2, 3, 4 and 5 of the article 67 of Decree-Law No. 519-F2/79, December 29 Article 146 private Systems of social protection or health care Cease with effect from 1 January 2007 , any public funding of private systems of social protection or health care.

172 147 amendment to Decree-Law No. 321/2002, of 31 December the article 24 of Decree-Law No. 321/2002, of 31 December, shall be replaced by the following:% quot% article 24 1-[...]:) [...]; b) At 31 March 2007, when there has been the condition provided for in the preceding paragraph. 2 - […]. 3 - […].»

Article 148 of Decree-Law No. 20-C/86, of February 13 is repealed Decree-Law No. 20-C/86, of February 13, as amended by Decree-Law No. 18/2003, of 3 February.

Article 149 repeal of article 9 of Decree-Law No. 31669, of 22 November 1941 is repealed article 9 of the Decree of 22 31669 November 1941, as amended by Decree No. 35185, 24 November 1945.

Article 150 prior Deposit referred to in point (b)) of paragraph 1 of the Expropriations code, approved by law No 168/99 of 18 September 1-the act declaring the public utility expropriation of immovable property and rights to them, or to individualize the goods to expropriate, when the Declaration of public utility works generally of law or regulation If the expropriante entity is governed by public law, may be excused the preliminary deposit referred to in point (b)) 173 of paragraph 1 of article 20 of the Expropriations code, approved by law No 168/99 of 18 September, being determined that it be replaced with security provided by any legally permissible. 2-in the case referred to in the preceding paragraph, the process of expropriation referred to Court of the judicial district of the State of right expropriated or of its greatest extent, under paragraph 1 of article 51 of the code of Expropriations approved by law No 168/99 of 18 September, must be accompanied by the deposit amount guide arbitrated, plus default interest When not legally the term fixed for such consignment.

And (4) entry into force this law enters into force on 1 January 2007.

Seen and approved by the Council of Ministers of 13 October 2006 the Prime Minister of State and Minister of Finance Minister of the Presidency for Parliamentary Affairs Minister 174 CHANGES FRAME and BUDGETARY TRANSFERS referred to in article 6 Various changes and transfers 1 transition to the 2007 State budget of balances of appropriations of the projects with community co-financing in the budget of the previous financial year, for projects of identical content, in view of the characteristics of these projects and with the aim that does not suffer any disruption by lack of funds 2 transfer of funds up to a maximum of 10% of the funds available in the year of 2007 and by joint decree of the Ministers responsible for the areas of finance and national defence intended to cover charges, in particular, with the preparation, training and operations of forces, in accordance with the purpose referred to in article 1 of the organic law No. 4/2006, of 29 August 3 transfer of funds between the operating and investment budget of the National Service of firefighters and Civil protection, within the framework of the project for the acquisition of aerial civil protection in order to adapt the implementation of the budget to replace contracted means providing services by permanent means of the State budget Changes 4 arising from the review of the Military programming Law, adopted by organic law No. 4/2006, of 29 August 5 changes between chapters of the budget of the Ministry of national defence arising from Military Service Law, the ongoing reorganization process in the Ministry of national defence from disposals and redeployment of the properties assigned to the armed forces, in the context of humanitarian and peace missions and of the military observers is not suitable in these 6 missions transfer of funds from the Ministry of national defense to the Caixa Geral de Aposentações and Social Security for the refund of payment of benefits provided for in laws Nos 9/2002, of February 11 , and 21/2004, of 5 June, and in Decree-Law No 160/2004, of 2 July, and 320-A/2000 of 15 December 1998, as amended by Decree-Law No. 118/2004, of 21 May 7 transfers, under the Presidency of the Council of Ministers, of the appropriations entered in their own services, current transfers and social security and in Chapter 50 , budgeted on the Commission for equality and women's rights (CIDM), to non-governmental organisations (NGOs) with seat on the Advisory Board or to which generic representation has been recognized pursuant to Decree-Law No. 246/98, of 11 August, amended by law No. 37/99, of 26 May, and, in the field of programmes and measures with budgetary forecast , for other public and private entities. 8 transfer of appropriations entered in the budget of the Ministry of health, Informatics and financial management Institute of health, the Ministry of health services necessary to further the objectives of the national health service budget Amendments 9 if will show necessary as a result of the review of qualifications to determine the allocation of the net receipts of social games collected by Santa Casa da Misericórdia of Lisbon 10 Transfer of funds from Ministry of science , Technology and higher education (Chapter 50), Fundação para a Ciência e Tecnologia (FCT), for autonomous services and funds and for local and regional government bodies 11 transfer of funds from the Ministry of science, technology and higher education (Chapter 50), UMIC – Knowledge Society Agency, I. P., for the autonomous services and funds and for local and regional government bodies 12 transfer of funds under the Ministry of science , Technology and higher education (Chapter 50), Fundação para a Ciência e Tecnologia (FCT), aimed at programs with different functional classifications, including integrated services 13 transfer of funds under the Ministry of science, technology and higher education (Chapter 50), UMIC – Knowledge Society Agency, aimed at programs with different functional classifications 14 transfer of appropriations entered in the budgets of labs and other State organizations for other laboratories 175 regardless of the organic and functional classification, since transfers become necessary for the development of projects and scientific research in charge of these 15 Financing entities, through the Directorate-General for regional planning and Urban Development, the national component of the measures included in the programmes "Urban Networks for competitiveness and innovation" and "innovative projects for the qualification of the territory and urban management" According to the appropriations entered in Chapter 50 of the Ministry of the environment, regional planning and Regional Development Transfer 16 of the budget of the Ministry of public works, transport and communications of a fee of € 2,411,990.01 for the payment of unpaid commitments in 2005, under the conclusion of collaboration agreements, pursuant to paragraphs 2 and 3 of article 7 of law No. 42/98 , August 6, having as their object in the field of road assistance benefit, conservation and security, combating accidents and construction of existing roads and alternatives, following the provisions of article 5, paragraph 26) of law No. 55-B/2004, of 30 December 17 to authorize the transfer of funds from the operating budget and the Ministry of Environment PIDDAC , regional planning and Regional development, concerning the protection and conservation of heritage, for the budget of the Ministry of culture 18


Authorize the carrying out of necessary budgetary transfers to the introduction of the system of sharing of common activities, regardless of the organic and functional classifications 19 transfer of funds to the Regional Government of the Azores to the amount of € 4,500,000 of the program n° 18 ' local urban and regional Development», registered with the National Housing Institute, in Chapter 50 of the Ministry of the environment , regional planning and Regional development, by way of participation in the process of rebuilding the housing stock of the islands of Faial and Pico.

Changes and transfers within the Central Administration SOURCE DESTINATION CEILINGS of the AMOUNTS to be transferred UNDER/20 Ministry of labour and Social solidarity Institute of employment and vocational training Office of the High Commissioner for immigration and ethnic minorities € 3 950 000 21 Ministry of labour and Social solidarity employment and vocational training Institute National Secretariat for rehabilitation and integration of people with disabilities € 190 000 funding of running costs 22 Ministry of culture (General Secretariat operating budget) Fundação Centro Cultural de Belém € 7 400 000 176 activity funding SOURCE DESTINATION CEILINGS of the TRANSFER FRAMEWORK/23 Culture Ministry Secretary General (operating budget) Cultural activities Observatory € 200 000 24 activity funding Culture Ministry Secretary General (operating budget) Fundação Casa da Música € 7 500 000 25 activity funding the Regional Ministry of culture of Northern Culture (operating budget) Foundation Museum of Douro € 200 000 Funding of the operating expenses of the Foundation and the Museum of the Douro (paragraph 2 of article 5, Decree-Law No. 70/2006, of 23 March) Transfers relating to Chapter 50 SOURCE DESTINATION CEILINGS of the AMOUNTS to be transferred UNDER 26/Presidency of the Council of Ministers Portuguese Institute of youth Movijovem-cooperative of public interest responsibility of € 150 000 limited project "Youth Hostels" 27 Presidency of the Council of Ministers Portuguese Youth Institute Foundation for dissemination of technologies € 150 000 information integration of young people in the information society Council of Ministers Presidency 28 ICS-Institute of Social Communication (Chapter 50) Rádio e Televisão de Portugal, SGPS, s.a. € 500 000 modernisation of flat of Portuguese-speaking countries 29 Presidency of the Council of Ministers ICS-Institute of Social Communication (Chapter 50) Rádio e Televisão de Portugal , SGPS, s.a. € 141 100 radio modernization of Portuguese-speaking countries 177 SOURCE DESTINATION CEILINGS of the AMOUNTS to be transferred UNDER/30 Ministry of environment, regional planning and Regional development and Environment Institute of the Institute of waste EDM-a helpful line guide nadya Mining Company, s. a. € 290 000 Projects of Environmental Recovery of Degraded Mining Areas 31 Ministry of environment , regional planning and Regional Development Institute of RECILIS Water-wastewater treatment and recovery, s. a., and West Clover – Livestock waste treatment and recovery, s. a. € 1 000 000 Participation in effluent treatment projects of pigs of the basins of the river and of the Real Liz Arnóia and Made 32 Ministry of Health Regional Health Administration of Lisbon and Tagus Valley Ministry of national defence-Directorate-General for infrastructure € 2 613 360 Reallocation of PM 25/Cascais-"battery Alcabideche" and satisfaction of the obligations entered into with the acquisition of land for the construction of the new Hospital of Cascais, in accordance with the resolution of the Council of Ministers No. 140/2004 August 27 33, Ministry of health, Regional Health Authorities and health quality Institute of the national health service Hospitals with nature of public business entity 178 SOURCE DESTINATION CEILINGS of the AMOUNTS to be transferred UNDER/34 Ministry of science, technology and higher education foundation for the science and Technology Agency of business innovation and technology transfer, s. a. € 13 738 500 funding for research and development projects and their management, in partnership between enterprises and scientific institutions 35 Ministry of science, technology and higher education UMIC – Knowledge Society Agency, i. p. Agency of business innovation and Technology transfer , S. a. 4 250 000 € of Funding research and development projects and their management, in partnership between enterprises and scientific institutions 36 Ministry of science, technology and higher education foundation for science and technology Hospitals, s. a. € 1 192 062 financing of research and development projects, and scientific publications. 37 Ministry of science, technology and higher education UMIC – Knowledge Society agency CTT-Correios de Portugal, s.a.

€ 30 000 in Reimbursement funding projects of accessibility and broadband infrastructures in the context of the information society 38 Ministry of science, technology and higher education UMIC – Knowledge Society agency FASTACCESS, operations and information services and Electronic Mail, s. a. € 10 000 Participation in financing of projects of accessibility and broadband infrastructures in the context of the information society 39 Ministry of science , Technology and higher education UMIC – Knowledge Society agency Parque Expo 98, s. a. € 15 000 Participation in the financing of projects of accessibility and broadband infrastructures in the context of the information society 40 Ministry of science, technology and higher education UMIC – Knowledge Society agency Rede Ferroviária Nacional, € 20 000 Participation in financing of accessibility and infrastructure projects-179 SOURCE DESTINATION CEILINGS of the AMOUNTS to be transferred UNDER/AIM REFERENCE , And p. broadband structures within the framework of the information society 41 General Secretariat Ministry of culture music House Foundation € 2 500 000 42 business finance General Secretariat Ministry of Culture Foundation Museum of the Douro region € 200 000 2nd installment of founding capital ((a)) of article 4 of Decree-Law No. 70/2006, of 23 March) Ministry of culture 43 Regional Direction of Northern Culture Foundation Museum of the Douro region € 1 100 000 funding works of the Douro Museum – paragraph 3 of article 5 of Decree-Law No. 70/2006, of March 23 transfers to external entities, other than those listed in Chapter 50 SOURCE DESTINATION of CEILINGS to transfer UNDER 44/Presidency of the Council of Minister of Sports Institute of Portugal Portugal 2007 Candle, s. a. € 3 500 000 funding from sailing world championship of Olympic classes 2007 45 Ministry of environment , regional planning and Regional Development Directorate-General for regional planning and Urban Development Setúbal POLIS, society for the development of the POLIS Programme in Setúbal, s.a. € 315 012 funding under the urban requalification 46 Ministry of environment, regional planning and Regional Development Directorate-General for regional planning and Urban Development Cacém POLIS, society for the development of the POLIS Programme in Cacém , S. a. € 1 046 535 funding under the urban requalification 47 Ministry of environment, Planning Directorate-General of planning and Taking POLIS, society for the development of the POLIS Programme in Make, s. a. € 877 100 funding under the urban requalification 180 SOURCE DESTINATION CEILINGS of the TRANSFER FRAMEWORK/OBJECTIVE territory and urban development Regional Development (DGOTDU) 48 Ministry of environment , regional planning and Regional Development Directorate-General for regional planning and urban development (DGOTDU) VianaPolis society for the development of the POLIS Program in Viana do Castelo, s.a. € 928 227 funding under the urban requalification 49 Ministry of environment, regional planning and Regional Development Directorate-General for regional planning and urban development (DGOTDU) CostaPolis , Society for the development of the POLIS Programme in Costa da Caparica, s. a. € 275 738

Funding under the urban requalification 50 Ministry of economy and innovation Secretariat Innovation Agency € 400 000 operational management of business strategies in the field of technological innovation and to boost technological business surroundings 51 Ministry of economy and innovation Institute of Tourism of Portugal Lisbon-Dakar € 3 000 000 to support the organisation of the departure of proof 52 racing Ministry of economy and innovation Institute to support small and medium-sized enterprises and investment (IAPMEI) Portuguese Agency for investment, and p. e. (API) € 3 669 597 as defined in point (a)) of article 33 of the statutes of the API, approved by Decree-Law No. 225/2002, of 30 October 53 Department of Agriculture Rural development and Fisheries Directorate-General for fisheries and aquaculture Fishing Dock € 35 000 Support to improve the quality and value of 54 fishery products Ministry of public works , Transport and communications Secretary General EP-Estradas de Portugal, e. p. e. € 55 267 016 55 Ministry of public works, transportation and Office of studies and planning of Metropolitan Transport Authority of Lisbon, e. p.; € 688 301 181 SOURCE DESTINATION CEILINGS of the AMOUNTS to be transferred UNDER/56 Communications Ministry of public works, transport and communications studies and Planning Office of the Metropolitan Transportation Authority of Porto, e. p.; € 688 301 57 Ministry of public works, transport and communications studies and Planning Office EP-Estradas de Portugal, e. p. e. € 477 939 177 58 road infrastructure Construction Ministry of public works, transport and communications studies and Planning Administration Office in the port of Setúbal and Sesimbra, s.a. € 550 000 funding for port infrastructure 59 Ministry of public works , Transport and communications studies and planning office administration of the port of Lisbon, s. a. € 1 843 000 funding for port infrastructure 60 Ministry of public works, transport and communications studies and Planning Office port administration of Douro and Leixões, s.a. € 2 053 500 port infrastructure financing 61 Ministry of public works, transport and communications studies and planning office administration of the port of Aveiro , S. a. € 10 65 000 funding for port infrastructure 62 Ministry of public works, transport and communications studies and planning office administration of the port of Sines, s.a. € 938 186 financing port infrastructure 63 Ministry of public works, transport and communications studies and Planning Office EDAB – Empresa for development of Beja Airport € 5 931 000 financing of airport infrastructure 64 Ministry of public works , Transport and communications studies and Planning Office of Metro do Porto, s.a. € 8 000 000 financing for long-term infrastructure 65 Ministry of public works, transportation and Office of studies and planning Metropolitano de Lisboa, and p. € 4 897 400 finance long-term infrastructure 182 SOURCE DESTINATION CEILINGS of the AMOUNTS to be transferred UNDER/66 Communications Ministry of public works , Transport and communications studies and Planning Office Metro do Mondego, s.a. € 2 362 145 Financing of the light rail system of the Mondego 67 Ministry of public works, transport and communications studies and Planning Office National rail network-REFER, and p. € 5 000 000 financing for long-term infrastructure 68 Ministry of public works, transport and communications studies and Planning Office National rail network – REFER , And p. € 2 000 000 financing studies and projects of the metro system of the Sul do Tejo 69 Ministry of public works, transport and communications studies and Planning Office CP-Caminhos de Ferro Portugueses, e. p. € 8 270 214 financing of rolling stock 70 Ministry of public works, transport and communications studies and Planning Office RAVE-high-speed Network , And p. € 10 000 000 of 71 studies and projects Funding Ministry of public works, transport and communications Directorate-General of land transport and inland waterways Company Carris de Ferro de Lisboa, s.a., a company of public transport from the Harbor, s. a.; CP-Portuguese railway, e. p., Transtejo – Transportes Tejo, s.a., Metropolitano de Lisboa, and p. € 100 000 to finance actions aimed at contributing to the technological modernization and to improve the energy efficiency of public transportation, including the actions of implementation of operation support systems and public information, security and ticketing 72 Ministry of public works , Transport and communications studies and Planning Office Transtejo – Transportes Tejo, s.a.

€ 1 250 000 new 73 fleet Finance Ministry of public works, transport and communications studies and Planning Office of the Metropolitan Transportation Authority of Lisbon, and p. e. € 1 000 000 financing of investment in the integrated system of mobility in 183 metropolitan area SOURCE DESTINATION of CEILINGS the TRANSFER FRAMEWORK/OBJECTIVE Lisbon 74 Ministry of public works , Transport and communications studies and Planning Office of the Metropolitan Transportation Authority, the port, and p. e. € 1 000 000 financing of investments in integrated mobility in metropolitan area of Porto 75 Ministry of public works, transport and communications studies and Planning Office ANAM, s.a. – Madeira airports and air navigation € 503 023 financing security enhancements , quality and efficiency of the transport system