Key Benefits:
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PROPOSED LAW NO. 99 /X
Under the terms of the paragraph d) of Article 197 (1) of the Constitution, the Government presents to the
Assembly of the Republic the following proposal for a law:
CHAPTER I
Approval of the budget
Article 1.
Approval
1-It is approved by this Law the State Budget for the year 2007, constant of the
following maps:
a) Maps I to IX, with the budget of the central administration, including the
budgets of services and autonomous funds;
b) Maps X to XII, with the budget of social security;
c) Maps XIII and XIV, with the revenue and expenditure of social security subsystems
and social action;
d) Map XV, with the Investment and Expenditure Programmes
of the Central Administration (PIDDAC);
e) Map XVI, with the expenditure corresponding to programmes;
f) Map XVII, with the multiannual contractual responsibilities of services
integrated and autonomous services and funds, grouped by ministries;
g) Map XVIII, with the transfers to the Autonomous Regions;
h) Map XIX, with the transfers to the municipalities;
i) Map XX, with the transfers to the freguesias;
j) Map XXI, with the cessation tax revenues of integrated services, of the
services and autonomous funds and social security.
2-During the year 2007, the Government is allowed to collect the contributions and taxes
constants of the codes and too much tax legislation in place and in accordance with the
changes provided for in this Law.
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CHAPTER II
Budgetary discipline
Article 2.
Use of budgetary allocations
1-Ficam captives 40% of the total appropriations allocated to the Military Programming Act.
2-Stay captive 7.5% of the expenditure allocated to Chapter 50 of the State Budget in
national funding.
3-Stay captive 5% of the total money budgeted in procurement of goods and services, and
in variable and eventual allowances, of all the services and constant autonomous funds
of map VII, with the exception of those belonging to the National Health Service and the
Higher Education.
4-A deceit of the monies referred to in the preceding paragraphs can only be carried out by
exceptional reasons, being always subject to the authorization of the Minister responsible for the
area of finance, which decides the amounts to be declines depending on the evolution of the
budget implementation.
Article 3.
Alienation and burdening of real estate
1-A alienation and burdening of real estate owned by the State or public bodies
with legal personality, gifted or not of financial autonomy, which do not have the
nature, form and designation of company, foundation or public association, depends on
permission of the Minister responsible for the area of finance, which fixes, upon dispatch
and in the terms of the following article, the allocation of the product of the disposal or of the burdening .
2-The disposals of the real estate referred to in the preceding paragraph shall be processed in the terms and
conditions set out in a normative order or that come to be established by law.
3-Irrespective of the legal basis, the divestments and burdensome of real estate are always
onerous, having as a reference the established value in evaluation promoted by the entity
competent from the Ministry of Finance and Public Administration .
4-The provisions of the preceding paragraphs shall not apply:
a) To the real estate heritage of social security mentioned in Article 34 (2);
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b) On the divestment of real estate from the Stabilization Fund's portfolio of assets
Financial Security Financial (FEFSS), managed by the Institute of Management of
Capitalization Funds of Social Security, the revenue of which is applied in the FEFSS;
5-It is assigned to the municipalities of the location of the real estate, for reasons of public interest,
the right of preference in the disposals referred to in paragraph 1, carried out through hasta
public, being that right exercised by the price and too much conditions resulting from the sale.
6-A disposals of real estate from the state and public bodies with personality
legal that do not have the nature, form and designation of company, foundation or
public association, to the exclusively public capital companies, subsidiaries of the
SAGESTAMO-Gestora Society of Real Estate Social Participations, S. A., created
by Decree-Law No. 209/2000 of September 2, process by direct adjustment.
7-In the framework of relocation, resettlement or extinction operations, merger or
restructuring of services or public bodies referred to in paragraph 1 may be
authorized to divest by direct adjustment or the exchange of real estate belonging to the
private domain of the State which are found to be affections to the services or bodies to
to relocate, to reinstall or to extinguish, merge or restructure or to integrate the
their respective private heritage, in favour of the entities to whom, in the legally
devoted to the acquisition of real estate, comes to be awarded the acquisition of new
facilities.
8-A authorisation provided for in the preceding paragraph appears in order set by the Minister
responsible for the area of finance and the Minister of the respective tutelage that specifies the
conditions of the operation, specifically:
a) Identification of the entity to whom the new real estate is acquired;
b) Matrix and registrant identification and location of the situation of the real estate to be transactioned;
c) Transaction values of the real estate included in the transaction having by reference the
respective values of the evaluation promoted by the competent entity of the
Ministry of Finance and Public Administration;
d) Conditions and time limits for the provision of the new facilities and facilities
that, being released by the occupier services, are divested to the entity to whom
are acquired the new premises;
e) Budget cabling information and support of the expenditure;
f) Fixing of the target of the recipe, in case of resulting from the operation a favourable balance
to the State or to the alienating body, without prejudice to the provisions of Article 4.
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Article 4.
Allocation of the proceeds from the disposal and burdening of real estate
1-Without prejudice to the provisions of the following numbers, the product of the disposal and of the burdening
of immovable property carried out pursuant to the preceding Article reverses up to 25% for the service
or body to which it is affection or for the owner service or body.
2-Until 75%, the product of the disposal and burdening of the state's heritage affection to the
foreign affairs and the internal administration may be targeted:
a) On expenditure on the construction and acquisition of facilities and infrastructure and
equipment for the use of forces and security services;
b) Expenditure on the rehabilitation or reconstruction of facilities intended for
diplomatic or consular representations.
3-In duly substantiated special cases, you can the Minister responsible for the area
of the finances set percentages higher than those set out in the preceding paragraphs,
provided that the product of the disposal and the burdening of the immovable property is destine to expenses
with the acquisition, rehabilitation or construction of facilities of the respective services and
organisms.
4-Up to 100%, the product of the disposal and burdening of the state's heritage affection for defence
national and justice can be targeted:
a) To the strengthening of the capital of the Fund of Ancient Combatants as well as to the
reinforcement of the capital of the Pension Fund of the Armed Forces Servicemen, in
expenditure on the construction and maintenance of infrastructure allocated to the Ministry
of National Defence and for the purchase of equipment for the purpose of
modernization and operation of the Armed Forces;
b) The necessary expenses for investments intended for construction or maintenance
of infrastructure allocated to the Ministry of Justice and the procurement of equipment
for the modernization and operationality of justice.
5-The proceeds from the disposal of the state heritage affection to the Casa Pia de Lisboa that come
shown to be dissuitable, for the purposes that this aims to continue, reverts up to 100% for the
same, targeting expenses with the construction or acquisition of real estate for
increase and diversify the responsiveness in reception by this
institution, in the terms to be defined by the Joint dispatch of the Minister responsible for the
area of finance and the Minister of the respective tutelage.
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6-The remnant of the allocation of the proceeds from the disposal and burdening of real estate to which if
refer to the previous figures constitute revenue of the State.
7-The provisions of the preceding paragraphs shall be without prejudice to the application of the provisions of the Portaria n.
131/94, of March 4, with the wording introduced by the Portaries No. 598/96, 19 of
October, and paragraph 226/98, of April 7.
Article 5.
Transfer of edified heritage
1-The Institute of Financial Management of Social Security, I. P. (IGFSS), and the Institute of
Management and Alienation of the State Housing Heritage (IGAPHE) can, without
require any counterpart and without subjection to the formalities laid down in Article 3, of
agreement with criteria to be established for the divestance of the housing stock of
public rental, transfer to municipalities, municipal or capital companies
majority municipal, for private institutions of social solidarity or for
legal persons of administrative public utility, as long as they pursue purposes
assistecial and demonstrate ability to manage housing groupings or
neighborhoods to be transferred, the ownership of buildings or their fractions that constitute
housing groupings or neighborhoods, including the existing public use spaces,
equipment, washer and remaining infrastructure, as well as the rights and
obligations to these relative and to firecrackers in resolvable property.
2-A the transfer of the heritage referred to in the preceding paragraph is antecedents of agreements of
transfer and carry out by self-cession of goods, which constitutes a sufficient title of
proof for all legal effects, including those for registration.
3-After transfer of the heritage, and in function of the conditions that come to be
established in the transfer agreements, may the beneficiary entities proceed to the
disposal of the fires to the respective residents, pursuant to the Decree-Law No. 141/88,
of April 22, with the amendments introduced by the Decree-Law No. 288/93, 20 of
August.
4-The renting of fires destined for housing becomes subject to the income regime
supported, pursuant to the Decree-Law No. 166/93 of May 7.
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Article 6.
Budget transfers
Is the Government authorized to make budgetary changes and constant transfers
of the respective framework annexed to this Law, of which it is an integral part.
Article 7.
Transfers in the framework of the restructuring of the Public Administration
1-It is the Government authorized to transfer monies from the budgets of the services that are
object of reorganization procedures, in the regulated terms in the respective
legal regime.
2-The integrator services of assignments or competences transferred from others
services, which justifies the collection of own revenue stay authorized to raise-
las in the applicable legal terms.
Article 8.
Transfers within the framework of the mechanisms of special mobility in the
Public Administration
Within the framework of the implementation of the special mobility scheme between employee services and
agents of the Public Administration, stands the authorized Government:
a) To transfer monies between the budgets of the services and the Programme 28-
Modernization of the Public Administration, Measure 5-"Mobility",
regardless of the organic and functional classification;
b) To transfer monies from the budgets of the services subject of procedures of
reorganisation generators of the special mobility instruments and the Programme
28-Modernization of the Public Administration, Measure 5-"Mobility", for the
managing entity of mobility.
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Article 9.
Transfers in the framework of the budget for the Portuguese Presidency of the
Council of the European Union
Is the Government authorized to transfer monies between the budgets of the services to the
Programme 29-"Portuguese Presidency for the Council of the European Union-2007",
regardless of the organic and functional classification.
Article 10.
Citizen Card
1-The Ministries of Finance and Public Administration, Labour and Solidarity
Social and Health should transfer to the Ministry of Justice the amount of € 3
million, by the end of each Ministry the value of € 1 thousandhão, respectively.
2-The amounts referred to in the preceding paragraph constitute revenue of the Directorate General of the
Registrations and Notariat, aimed at compensating such service for the achievement of
expenses associated with the Citizen Card, which includes the tax identification number, the
number of Social Security identification and the number of utente of the services of
health.
Article 11.
Retention of amounts in transfers
1-The current and capital transfers from the State Budget to the bodies
autonomous of the central administration, for Autonomous Regions and for the authorities
places can be retained to satisfy debits, overdue and exigible, constituted in favour
of the General Box of Retirements, of ADSE, of the National Health Service, of security
Social and the Directorate General of the Treasury and still in respect of contributions and taxes,
as well as those resulting from non-use or misuse of funds
community.
2-A retention referred to in the preceding paragraph as regards the debit of the Regions
Autonomas, it cannot exceed 5% of the annual transfer amount.
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3-The transfers referred to in paragraph 1, with respect to the débites of local authorities,
safeguarding the special scheme provided for in the Code of Expropriations, approved by the
Law No. 168/99 of September 18, may be retained until the limit of 20% of the
respective global amount.
4-When it is not tempestively provided to the Ministry of Finance and
Public Administration, by the competent bodies and for the reason that it is attributable to them,
the typified information in the Budget Framework Act, as well as the one that comes to
be annually defined in the decree-implementing law or other applicable legal provision,
transfers and refused the anticipations of twelfth may be retained, in the
terms to be fixed in the decree-budget implementation law and until the situation is
duly sanctioned.
Article 12.
Financial supervisory authorities
The public institutes endowed with an independence status arising from their
integration into the areas of financial system supervision, as well as the funds that together
of them work, are not subject to the standards regarding the transition and use of the balances
of management, the captivations of monies and the duodecimal regime, constants of the legislation
budget and public accounting.
CHAPTER III
Public Administration
Article 13.
Suspension of detachments, requisitions and transfers
1-It is suspended, until December 31, 2007, the possibility of detachment, of
requisition and transfer of officials from the regional and municipal administration to
the direct and indirect administration of the State.
2-A suspension provided for in the preceding paragraph is not applicable to the detachments, requisitions
and transfers whose destination are technical, operational or command posts of the
National Service for Firefighters and Civil Protection.
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3-The detachment, requisition and transfer provided for in the preceding paragraph are
determined by dispatching set of the Ministers responsible for the areas of
internal administration and finance and public administration, with the authorization
preview of the source service.
Article 14.
Tables of staff
1-The system of setting up tables of personnel provided for in Article 25 of the Decree-Law
n. 184/89, of June 2, remains suspended.
2-Until December 31, 2007, changes in personnel tables are suspended, with
the exception of those which are indispensable for compliance with the law or for the implementation of
judicial judgments, as well as those that result in decreased expense.
Article 15.
Restructuring of careers
They are suspended, until December 31, 2007, the reviews of careers, except those
arising from the Resolution of the Council of Ministers No. 109/2005 of June 30, and those which
are indispensable for the enforcement of law or for the execution of judicial sentences.
Article 16.
Admissions of personnel in the civil service
1-Without prejudice to the provisions of the law in the freezing of admissions of personnel
for the remaining groups, careers and categories, including special bodies, are adopted
by December 31, 2007 the measured measures of the following numbers.
2-They lack the assent of the Minister responsible for the area of finance and the
public administration:
a) The dispatches provided for in Articles 3, 4 and 5 of the Decree-Law No. 252/97 of 26
of September, and the corresponding dispatches relating to polytechnic institutes;
b) The order provided for in Article 20 (3) of the Statute of the Docent Carrier,
approved by Decree-Law No 139-A/90 of April 28, with the amendments
introduced by Decrees-Laws No. 105/97 of April 29, and paragraph 1/98, of 2 of
January;
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c) The dispatch concerning admission of staff for admission to the various categories
of the permanent cadres of the Armed Forces, provided for in Article 195 (2)
of the Status of Military Military of the Armed Forces, approved by the Decree-Law n.
236/99, of June 25, with the amendments made by Law No. 25/2000, of
August 23, and by the Decrees-Leis n. 197-A/2003, August 30, para.
70/2005, of March 17, and paragraph 166/2005 of September 23;
d) The decisions regarding the admission of militarized or equated personnel and with
police and security roles or equstops.
3-The opinions referred to in the preceding paragraph and decisions for admission of personnel shall
have present the provisions of the Resolution of the Council of Ministers No. 38/2006, 18 of
April.
Article 17.
Maintenance of enrollment in the General Box of Retirements
The holders of senior office appointed under the Act No 2/2004 of January 15,
or whose commission of service is renewed under the same law, they maintain, until cessation
of these functions, the enrollment in the General Box of Retirements and the payment of quotas to that
Box on the basis of the duties exercised and the corresponding remuneration.
Article 18.
Contributions to the General Box of Retirements
1-The amount of the monthly contribution to the General Box of Retirements of the entities
with administrative and financial autonomy with workers covered by the scheme
of social protection of the public function in pension matters becomes of:
a) 15%, relatively to the legally obliged to contribute a percentage
of the remuneration subject to discount of quota, in which the authorities are included
places and all services and bodies of the public administration of the Regions
Autonomous;
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b) 7.5%, in respect of universities, polytechnic institutes and remaining entities
with administrative and financial autonomy, which were not covered
previously, may use the management balances of previous years, staying,
for this purpose, waived from compliance with Article 25 of Law No 91/2001,
of August 20, as amended by Law No. 48/2004 of August 24.
2-For entities with personnel with respect to which the General Box of Retirements is
responsible solely for the burden with survivor pensions, the contribution is
equal to 3.75% of the remuneration of the said personnel subject to quota discount.
3-The provisions of the preceding paragraphs shall prevail over any legal provisions, general
or specials, otherwise, with the exception of those establishing, in respect of
entities whose liabilities with pensions have been transferred to the General Box of
Retirees, an amount contribution equal to what they would compete to pay, such as
employers, within the framework of the general social security scheme.
Article 19.
Flexible management in polytechnic institutes
1-During the year 2007 and whenever, for greater efficiency in the management of resources
humans and financial from polytechnic institutes, if justifying, the respective
presidents can:
a) Reallocate faculty and non-docent staff between organic units;
b) Redistribute the budgetary resources between organic units.
2-The decisions set out in the preceding paragraph shall lack the prior opinion of the general council
of the respective institute.
3-Of the said decisions is to appeal to the Minister responsible for the areas of science,
technology and higher education.
Article 20.
Undue update of remunerative supplements
1-A The improper update of remunerative supplements constitutes the leaders or
maximum management bodies of the departments and bodies of direct administration and
indirect state where that violation occurs in civil, disciplinary and
financial provided pursuant to the Decree-Law No. 14/2003 of January 30.
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2-Knowledge of the practice of the irregularities referred to in the preceding paragraph shall constitute the
tutelage organs, as well as the competent inspective services, in the duty of,
respectively, to institute or propose the establishment of the corresponding procedure.
CHAPTER IV
Local finance
Article 21.
Participation of local authorities in state taxes
In 2007, the participation of local authorities in state taxes maintains the same
level of the year 2006, in the terms and for the purposes set out in Article 88 of the Law
n. 91/2001 of August 20, Republicated by Law No. 48/2004 of August 24.
Article 22.
Amounts of the participation of local authorities in state taxes
1-In 2007, the overall amount of the participation of municipalities in state taxes is
set at € 2298418595, being the amount to be allocated to each municipality what is listed
of the nineteenth map in attachment.
2-A The expected participation in the previous number is distributed as follows:
a) A general grant designated Financial Equilibrium Fund set at € 1
795265199;
b) A specific grant designated Municipal Social Fund fixed in €
148386219;
c) A 5% percent stake in the income tax of natural persons
(IRS) of taxable persons with a tax domicile in the respective circumscription
territorial, calculated on the respective net collection of the deductions provided for in the
n Article 78 (1) of the IRS Code, approved in the penultimate year relatively
to which the State Budget Act refers, set at € 354767177.
3-The Financial Equilibrium Fund is distributed in 50% to the Municipal General Fund
(FGM) and in 50% for the Municipal Cohesion Fund (FCM).
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4-The municipalities with a local tax caption of more than 1.25 times the capitation
national average are net payers of the FCM, being beneficiaries of this Fund the
municipalities with a local tax caption lower than 0.75 times the capitation
national average, in the terms set out in the Local Finance Act.
5-A The distribution of FGM and FCM by the municipalities is the one established by the criteria
defined in the Local Finance Act, specifically:
a) The participation of each municipality in the state's taxes cannot suffer a
addition of more than 5% of the share on budgetary transfers of
2006;
b) The participation in state taxes of the municipalities with a capitation of
local taxes higher than 1.25 times the national average caption can't suffer
a negative variation of more than 5% in the face of the relative share of the transfers
budget of 2006;
c) The participation in state taxes of the municipalities with a capitation of
local taxes lower than 0.75 times the national average caption, or with more than
50% of the area of the municipality classified as Natura 2000 Network or protected area,
is at least equal to the participation on budget transfers of 2006.
6-In 2007, the amount of the Municipal Social Fund, to be distributed by each municipality
is intended exclusively for the skills currently exercised by municipalities in the
field of education to be distributed according to the following criteria:
a) 11.4%, in the direct reason of the number of children who attend teaching
public preschool;
b) 34.3%, in the direct reason of the number of young people who attend the 1 th cycle of the
public basic education;
c) 54.3%, in the direct reason of the number of young people who attend the 2. and 3.
public basic education.
7-The overall amount of the Freguesias Financing Fund (FFF) is set at
€ 193842936, being the amount to be allocated to each freguesia what appears on the XX map
in attachment.
8-A distribution by the freguesters of the amount provided for in the preceding paragraph obeyed the
following criteria:
a) 50% to be distributed in accordance with your typology:
i) 14% to be distributed equally by all freguesias integrated in Areas
Predominantly Urban;
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ii) 11% to be distributed equally by all freguesias integrated in Areas
Medially Urban;
iii) 25% to be distributed equally by all freguesias integrated in Areas
Predominantly Rural.
b) 5% equally by all freguesters;
c) 30% in the direct reason of the number of inhabitants;
d) 15% in the direct reason of the area.
9-The types of freguesias are defined according to the Tipology of Urban Areas,
defined by Deliberation n. 158/98 of September 11, of the Council Superior de
Statistic.
10-A The distribution of the FFF is subject, in addition to the rules set out in paragraph 8,
specifically:
a) The participation of each freguesia in the FFF may not suffer an extra addition to
5% of the participation on budget transfers of 2006;
b) The participation in the FFF of the municipalities ' freighters with a capitation of
local taxes higher than 1.25 times the national average caption can't suffer
a negative variation of more than 5% in the face of the relative share of the transfers
budget of 2006;
c) The participation in the FFF of the municipalities of the municipalities with a capitation of
local taxes lower than 0.75 times the national average caption, it is at least
equal to the participation on budget transfers of 2006.
11-For the purposes of the provisions of the preceding paragraphs, local taxes are considered to be
sum of the collections of the municipal real estate tax (IMI), of the municipal tax
on the onerous real estate transmissions (IMT) and the municipal vehicle tax
(IMV) and municipal participation in the IRS.
Article 23.
Calculation of the variables of typology of urban areas of freguesias created
subsequent to the General Census of Population 1991
In 2007, for the purpose of calculating the participation of the freguesias created at a later date
to the General Census of Population 1991, the classification adopted, in the framework of
typology of urban areas, it is that of the respective freguesias of origin.
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Article 24.
Transfers of competences to municipalities
1-It is extended until December 31, 2007 the time limit laid down in Article 4 (1) of the Law
n. 159/99 of September 14 for the transfer of competences to the
municipalities.
2-During the year 2007, lies the Government authorized to legislate in the sense of regulation
the tax powers of the municipalities, regarding the taxes to whose revenue they have
right, under the terms set out in the Local Finance Act.
3-In the year 2007, for the purposes of the provisions of Law No. 159/99, of September 14, lies the
Government authorized to transfer to municipalities the monies required for the financial year
by these of the new skills transferred under the n. ºs 1 and 2.
4-During the year 2007, the Government presents legislative proposal on new
transfers of competences to municipalities in accordance with the principles of the
Programme of Restructuring of the Central Administration of the State.
Article 25.
School transport
1-It is entered in the budget of the Presidency of the Council of Ministers a sum of
€ 21600000, intended for:
a) Compensate the municipalities of the burden borne with school transport
of the students enrolled in the 7, 8 and 9 years of schooling, being the distribution
per municipality carried out in accordance with the amounts of the correspondents
expenses;
b) Compensate the municipalities with the charges borne with the transport of the
students of the 1. cycle determined by the school network redesign started in the
current academic year, being the distribution by municipality carried out in accordance with
the amounts of the corresponding expenditure.
2-A ratio of monies transferred under the previous figure is published by portaria
joint of the Ministers responsible for the areas of internal administration and finance.
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Article 26.
Metropolitan areas and associations of municipalities
It is entered in the budget of the Presidency of the Council of Ministers a sum of
€ 3 million, to be distributed in a directly proportional manner, according to the following
criteria:
a) € 1.5 million are allocated to the large metropolitan areas of Lisbon and Porto,
taking into account the number of associated municipalities in each entity and the
total participation of the associated municipalities in state taxes, intended
to prepare for its adaptation to metropolitan authorities;
b) € 1.5 million are distributed by the associations of municipalities with area
corresponding to NUT III or to the aggregation of NUTS III;
c) The distribution provided for in the preceding paragraph shall be based on the following criteria:
i) Number of entities covered;
ii) Number of associated municipalities in each entity;
iii) Total participation of the associated municipalities in state taxes.
Article 27.
Competences to be exercised by the metropolitan areas and associations of municipalities
1-During the year 2007, lies the Government authorized to legislate within the framework of the definition of the
forms of contracting to be used in the exercise of skills to be entrusted to the areas
metropolitans of Lisbon and Porto, as well as to the associations of municipalities.
2-In the year 2007, lies the Government authorized to transfer to the metropolitan areas of
Lisbon and the Port and for municipal associations the monies necessary for the financial year
by these of the new skills entrusted to them, in contractual form.
Article 28.
Remuneration of the elected of the freguish joints
1-It is entered in the budget of the Presidency of the Council of Ministers an allowance in the
amount of € 4.9 million to be distributed by the freguesies referred to in paragraphs 1 and 2 of the article
27. of Law No. 169/99 of September 18 for the satisfaction of remuneration and the
charges of the chairpersons of the joints who have opted for the regime of permanence, the
full time or half-time, deducted from the amounts relating to compensation
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monthly for charges to which the same elected officials would be entitled if they had stayed
in regime of non-permanence.
2-A The ratio of money transferred to each freguesia under the previous number is
published by portaria of the Minister responsible for the area of internal administration.
Article 29.
Financial aid and technical and financial cooperation
1-It is entered in the budget of the Presidency of the Council of Ministers a sum of
€ 7.5 million, intended for the granting of financial aid for buildings headquarters
municipalities and buildings seat of freguesias, negatively affected in the respective
functionality, the granting of financial aid to local authorities for the situations
provided for in the Local Finance Act and the financing of projects of the authorities
places in the framework of the conclusion of contracts-programme, collaboration agreements and
protocols for administrative modernization as well as for the completion of projects
in progress, taking into account the period of application of the respective programmes of
funding and the principles of equity and balance in the territorial distribution.
2-The transfers of monies to local authorities, under any modality, which no
they review the nature set out in the preceding paragraph, are subject to prior permission from the
Ministers responsible for the areas of authorities and finance.
3-The Government publishes quarterly in the 2 th grade of the Journal of the Republic a listing of the
what are the contracts-programme agreements, collaboration agreements, protocols or any
other instruments in the field of financial aid and technical cooperation and
financial, concluded by each ministry, as well as the respective amounts and
deadlines.
4-Are void the contracts-program, collaboration agreements, protocols or any
other instruments in the field of financial aid and technical cooperation and
financial that are not published in the 2 th grade of the Journal of the Republic in the terms of the law.
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Article 30.
Retention of municipal funds
1-It is retained the percentage of 0.2% of the municipal funds of each municipality of the
continent, constituting one tenth of that retention own revenue from the Directorate General
of the Local Authorities, under the terms of the ( d) of Article 18 (1) of the Decree-Law
n. 154/98, of June 6.
2-A The remaining part is intended to cost the operation of the technical support offices,
provided for in Decree-Law No. 58/79 of March 29, being for the purpose entered in the
budget of the regional coordination and development commissions, of the areas
metropolitans or the associations of municipalities, depending on who they depend on
referred to offices.
3-In the metropolitan areas of Lisbon and Porto are these the beneficiary entities of the
amount mentioned in the previous number.
4-There is no place for retention referred to in paragraph 1 in the cases of extinguishing of support offices
coach.
Article 31.
Municipal borrowing in 2007
1-The amount of debt of each municipality regarding medium and long loans
deadline may not exceed at the end of 2007 a the sum of the amount of revenue coming from
of municipal taxes, of the holdings of the municipalities provided for in Article 22, of the
stroke and participation in the results of local business sector entities
relative to the previous year.
2-The amount of total net borrowing of each municipality, may not exceed 125%
of the amount of the revenue referred to in the preceding paragraph.
3-The amount of municipal net borrowing, compatible with the concept of
need for funding from the European System of National and Regional Accounts
(SEC95), is equivalent to the difference between the sum of the liabilities, whatever its
form, including in particular borrowings, leasing contracts
financial and the debts to suppliers, and the sum of the assets, namely the balance of
box, the deposits in financial institutions, the treasury applications and the credits
about third parties.
19
4-The municipalities that have exceeded some of the limits referred to in paragraphs 1 and 2, shall
in 2007 reduce at least 10% of the amount exceeding the limit violated under penalty of
corresponding reduction of transfers to be carried out in the State Budget 2008.
5-Except for the limit provided for in paragraphs 1 and 2 the loans and depreciation
intended for the funding of urban rehabilitation programs, which they must be
previously authorized by joint dispatch of the Ministers responsible for the areas
of local authorities, finance and spatial planning.
6-Can be excepted still from the provisions of the limit provided for in paragraphs 1 and 2 the
loans and depreciation intended solely for the financing of
projects with the participation of community funds, provided that the maximum amount
of the credit does not exceed 75% of the amount of national public participation required
for the implementation of the projects co-financed by the European Development Fund
Regional (ERDF) or by the Cohesion Fund, which must be previously
authorized by dispatching joint ministers of the Ministers responsible for the areas of
local authorities, finance and regional development, and should be held in
consideration of the existing level of global indebtedness of the authorities.
7-A violation of the net borrowing limits set out in Article 33 of the Law
n 60-A/2005, of December 30, implies reduction of the transfer of FEF in the
amount corresponding to excess indebtedness verified.
CHAPTER V
Social security
Article 32.
Suitability of the forms of social security funding to the modalities of
protection
The financing of the expenses arising from the guaranteed protection under the system of
social security takes place in accordance with the principles of diversification of the sources of
funding and the selective suitability set out in the Social Security Basics Act
20
Article 33.
Management balances of the Institute of Employment and Vocational Training
1-The management balances referred to in Article 26 (2) of the Statute of the Institute of the
Employment and Vocational Training, approved by the Decree-Law No. 247/85, of 12 of
July, are transferred to social security and constitute revenue of the respective
budget.
2-The balances referred to in the preceding paragraph that result from revenue from the
implementation of programmes co-financed majority-funded by the European Social Fund
can be kept at the Institute of Employment and Vocational Training, by dispatch
set of the Ministers responsible for the areas of finance and labour and the
social solidarity.
Article 34.
Transfers to capitalization
1-Revert to the FEFSS one share up to 2 percentage points of the percentage value
corresponding to the contributions of workers on account of another.
2-The annual balances of the previdential subsystem, as well as the revenues resulting from the
inheritance disposal, are transferred to the FEFSS.
Article 35.
Mobilization of assets and recovery of social security credits
Is the Government authorized, through the Minister responsible for the areas of the work and the
social solidarity, with faculty of delegation, to proceed to the cancellation of claims held
by IGFSS, when they check to lack the same as justification or be
insufficiently documented or when their irrecoverability decorates from the
inexistence of the debtor's pawable assets.
21
Article 36.
Management of funds under capitalization scheme
The budgetary enrollment of financial flows arising from operations associated with management
of the asset portfolio of the funds under management of the Institute of Fund Management of
Capitalization of Social Security is carried out in accordance with the following rules:
a) The revenues obtained in financial derivatives transactions are deducted from the
expenses arising from the same operations, the respective balance being always
entered into a revenue item;
b) The interest accrued received in the sales of representative debt values are
deducted from the interest accrued paid in the acquisition of the same genus of values,
being the respective balance always entered into a revenue item;
c) The provisions of the previous paragraphs shall not waiver the accounting record
individualized from all financial flows, albeit merely scriptural,
associated with the operations referred to therein
Article 37.
Debts to Social Security
The debts to social security, which are in the executive process instituted up to
December 31, 2006, in the process sections of the social security system,
may be paid in monthly and equal instalments upon application to be made, until the
realization of the sale of the pawned goods, to the tax enforcement body, as long as the
performed does not have defaulted on any prestational payment agreement
authorized by the IGFSS, in the context of the tax implementation.
Article 38.
Disposal of credits
1-A Social security may exceptionally alienate the claims that it is holder
corresponding to the debts of contributions, contributions and interest in the scope of
economic and financial viabilization processes involving the taxpayer.
2-A disposals may be carried out by the nominal value or by the market value of the
credits.
22
3-A The disposal of credits by the market value follows one of the approved procedures
by the member of the competent Government.
4-A The disposal provided for in this Article shall not do so in favour:
a) Of the debtor taxpayer;
b) Of the members of the social bodies, when the debt is respect to the period of
exercise of your office;
c) From entities with an equitable heritage interest.
5-A jurisdiction conferred in accordance with paragraph 3 is susceptible to delegation by decision of the
body that holds it, pursuant to the Code of Administrative Procedure. "
Article 39.
Exemption from contributions in the areas with interiority regime
1-Until December 31, 2010, the employing entities are exempted, during the
first three years of contract, of the payment of the respective contributions to the
social security relating to net creation of outposts, without a term, in the areas
beneficiaries of the tax regime of the interiority, provided for in Article 39-B of the Statute of the
Tax Benefits.
2-A exemption is extended to the first five years for companies set up by young people
entrepreneurs.
3-In the cases referred to in paragraph 1, the contributions due in the 4 and 5 years are reduced,
respectively, by two thirds and by a third.
4-The scheme provided for in paragraph 1 may only be granted once per employee
admitted to that entity or the other entity with which there are special relations in the
terms of article 58 of the Income Tax Code of the People
Collective (IRC).
5-Net creation of jobs is considered to be the positive difference, in a given
economic exercise between the number of eligible hires under the terms of paragraph 1 and the
number of outputs of workers who, at the date of the respective admission, were to meet
under the same conditions.
6-For the purposes of the determination of net job creation are not
considered employees to integrate the household of the respective entity
employer.
23
Article 40.
Application of Decree-Law No 125/2005 of August 3
From the entry into force of this Law and up to the entry into force of the new scheme
legal protection of social protection in old age, the provisions of Article 1 of the Decree-Law No
125/2005, of August 3, does not apply to the people who meet the conditions legally
established for access to pension by old age without being applicable to penalization
provided for in Article 38 of the Decree-Law No 9/99 of January 8.
Article 41.
Disclosure of lists of taxpayers
The dissemination of lists provided for in paragraph a) of Art. 64 (5) of the General Tax Act is
applicable to debtor taxpayers to social security.
Article 42.
National Strategic Reference Framework
1-For the year 2007, within the framework of the European Social Fund, the national counterpart of the
new National Strategic Reference Framework (QREN) as well as the interest
arising from the use of the line of credit, the responsibility of which is the Budget
of Social Security under the law, are financed by transfers from the Budget
of the State for the Social Security Budget, within the limits set out in the Map
X.
2-It is the Government authorized to undertake the transfer of appropriations from the functional heading of
"Vocational Training" for the functional heading of "Administration" inscribed on the Map
XI-Social Security expenditure by Functional Classification, to cope with
accruals of charges arising from the use of the approved line of credit for
make up for delays that come to check in the transfers from the Social Fund
European, specifically due to changes in the interest rate.
3-It is also the authorised Government, to transfer monies up to the limit of € 2 million of the
functional heading of "Administration" for the functional heading of " Training
Professional " entered in Map XI-Social Security Expenditure by Classification
Functional, if you do not come to use the approved line of credit.
24
4-The changes referred to in the preceding paragraphs depend on the permission of the Ministers
responsible for the areas of finance and labour and social solidarity.
Article 43.
Amendment to Decree-Law No 90/92 of May 21
Article 20 of the Decree-Law No. 90/92 of May 21 on the wording that was given to it
by Decree-Law No. 105/95 of May 20 is replaced by the following:
" Article 20.
Own recipes
1-[...]:
a) [...];
b) [...];
c) The amounts received from the bodies funded under the
article 19 of the Decree-Law No 140-D/86 of June 14, intended for
bear the burdens resulting from the provisions of Article 438 of the Law n.
35/2004 of July 29, as amended by the Law No.
9/2006, of March 20.
2-[...]. "
CHAPTER VI
Direct taxes
Section I
Tax on the income of natural persons
Article 44.
Amendment to the Income Tax Code of Singular People
Articles 28, 31, 31, 53, 54, 68, 72, 76, 77, 82, 82, 82, 82, 82, 82, 82, 82, 82, 82
84, 85, 86, 96, 100, and 103 and 103 of the Income Tax Code of the
Natural Persons, approved by the Decree-Law No. 442-A/88 of November 30,
25
abbreviately designated by the IRS Code, shall be replaced by the following:
" Article 28.
[...]
1-[...].
2-[...].
3-[...].
4-A option referred to in the preceding paragraph shall be formulated by the subjects
liabilities:
a) [...];
b) By the end of the March of the year in which they intend to change the
form of determination of income, upon presentation of
declaration of changes.
5-The minimum period of stay in any of the schemes to which it relates
o n. 1 shall be three years, extended by equal periods, except if the subject
liability to communicate, pursuant to paragraph b) of the previous number, the change
of the scheme for which it is covered.
6-[...].
7-[...].
8-[...].
9-Whenever, from the application of the technical-scientific basis indicators to which
refers to Article 31 (1), if it determines a taxable income
higher than that results from the coefficients set out in paragraph 2 of the same
article, or if it governs any change to the minimum amount of
income provided for in the final part of the same number, with the exception of
which decorates the update of the value of the monthly minimum consideration, can the
taxable person, in the exercise of the entry into force of those indicators or
of the amendment of the said minimum amount, opt, in the time limit and in the terms
provided for in paragraph b) of paragraph 4, by the scheme of the organised accounting,
yet the minimum period of stay has not elapsed in the
simplified regime.
10-In the exercise of commencement of activity, the framework in the scheme
simplified make-up, verified the remaining assumptions, in compliance
26
with the annual value of estimated income, constant of the declaration of
initiation of activity, if the option referred to in paragraph 3 is not exercised
of this article.
11-[...].
12-[...].
13-Except for the provisions of paragraph 11 the situations in which the restart of
activity will occur after the minimum period of
permanence.
Article 31.
[...]
1-[...].
2-Until the approval of the indicators mentioned in the preceding paragraph,
or in their absence, taxable income is obtained by adding to the
income arising from benefits of services carried out by the
partner with a company covered by the tax transparency scheme,
under the terms of the ( b) of Article 6 (1) of the IRC Code, the
amount resulting from the application of the coefficient of 0.20 to the value of the
sales of goods and products and the coefficient of 0.70 to those
remaining income from this category, excluding the
variation in production, with the minimum amount equal to half of the
annual value of the monthly minimum consideration.
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
27
Article 31-The
[...]
1-[...].
2-[...].
3-[...].
4-For the purposes of Article 3 (3), paragraph 28 and 6 of Article 28 and
in Article 31 (2) and (6), the value referred to in paragraph 1 shall be deemed to be considered,
without prejudice to the provisions of the following numbers.
5-The provisions of paragraphs 1 and 4 shall not apply if it is made proof that the value of
achievement was lower than the envisaged there.
6-A The evidence referred to in the preceding paragraph shall be carried out in accordance with the
procedure laid down in Article 129 of the IRC Code, with the
necessary adaptations.
Article 45.
[...]
1-For the determination of the gains subject to IRS considers itself to be
acquisition, in the case of goods or rights acquired for free of charge, that
that there is been considered for the purposes of settling the stamp duty.
2-[...].
3-In the case of real rights on immovable property acquired less than two
years, by donation exempted under the terms of the ( e) of Article 6 of the Code of the
Stamp Duty, considers value of acquisition the tax net worth
previous to the donation.
Article 53.
[...]
1-To the gross income of category H of annual value equal to or less than
€ 6100 deduct, up to its competition, the totality of its quantitative by
each holder who has earned them.
2-[...].
28
3-[ Revoked ].
4-[...].
5-Gross income of category H of annual value above € 35000,
by holder, have a deduction equal to the amount referred to in paragraph 1, culled,
up to its competition, from 15% of the part that exceeds that annual value.
6-[...].
7-[...].
Article 54.
[...]
1-[...].
2-When the share corresponding to the capital cannot be discriminated against, the
all income abating, for the purpose of determining the value
taxable, an importance equal to 80%.
3-[...].
4-[...].
Article 65.
[...]
1-[...].
2-A Directorate-General for Taxes proceeds to the fixation of the set of the
net income subject to taxation when any of the
situations or facts provided for in Article 29 (4), in Article 39 or in the
article 52 para.
3-[ Revoked ].
4-[...].
5-[...].
Article 68.
[...]
1-The tax rates are the constants of the following table:
29
2-The quantitative of the taxable income, when more than € 4544, is
divided into two parts: one, equal to the limit of the largest of the scales that in it
couber, to which the rate of the column (B) corresponding to that step is applied;
another, equal to the surplus, to which the rate of the column (A) applies to the
step immediately higher.
Article 70.
[...]
1-From the application of the fees set out in Article 68, it may not result, to
holders of predominantly originated income earners at work
dependent, the availability of a net tax return
lower than the annual value of the increased monthly minimum consideration of 20%, nor
result in any tax for the same income, the subject matter of
collectable, after the application of the marital quotient, is equal to or less than €
1812.
2-[...].
Collectable Income
(in euros)
Fees
(in percentages)
Normal
(A)
Average
(B)
Up to 4544 10.5 10.5000
From more than 4544 up to 6873 13 11.3472
From more than 6873 up to 17043 23.5 18.5991
From more than 17043 up to 39197 34 27.3036
From more than 39197 up to 56807 36.5 30.1545
From more than 56807 up to 61260 40 30.8701
Higher than 61260 to 42
30
Article 72.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-The profits distributed and the interest due by non-resident entities,
when not subject to retention, in accordance with Article 71 (1), they are
taxed autonomously at the rate of 20%.
6-[...].
Article 76.
[...]
1-[...]:
a) [...];
b) Having not been submitted affidavit, the liquidation is based on the
elements of which the Directorate-General for Taxes possesses;
c) Being superior to that which results from the elements referred to in point
previous, the totality of the net income of the category is considered
B obtained by the holder of the income in the year nearest to
find it determined, when it has not been declared the respective
cessation of activity.
2-In the situation referred to in paragraph b) of the previous number, net income
of category B determines in accordance with the rules of the scheme
simplified of taxation, with application of the higher coefficient
provided for in Article 31 (2)
3-When no statement is submitted, the income holder is
notified by registered letter to comply with the missing obligation within the term of
30 days, fining which the settlement is carried out, failing to meet the provisions of
in Article 70 and only the deductions provided for in paragraph 70 are made. a)
of Article 79 (1) and in Article 97 (3)
4-In all cases provided for in paragraph 1, the settlement can be corrected, if it is
31
case, within the time limits and in the terms set out in Articles 45 and 46.
of the General Tax Act.
Article 77.
[...]
[...]:
a) Until July 31, on the basis of the declaration given in the deadlines
referred to in paragraph a) of Article 60 (1);
b) Until August 31, on the basis of the declaration given in the deadlines
referred to in paragraph b) of Article 60 (1);
c) Until November 30, in the case provided for in paragraph b) of the Article 1 (1)
76.
Article 78.
[...]
1-[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
g) To persons with disabilities;
h) [ Previous point (g) ];
i) [ Previous point (h) ].
2-[...].
3-[...].
4-[...].
32
Article 79.
[...]
1-[...].
a) 55% of the value of the monthly minimum consideration, by each taxable person;
b) [ Repealed ];
c) 80% of the value of the monthly minimum consideration, by taxable person, in the
single-parent families;
d) 40% of the value of the monthly minimum consideration, by each dependant who
are not a taxable person of this tax;
e) 55% of the monthly minimum consideration, by rising living
effectively in communion of housing with the taxable person and
does not increase income higher than the minimum pension of the general scheme.
2-[ Revoked ].
3-A deduction of the point e) of paragraph 1 shall be 85% of the value of the minimum consideration
monthly in case there is only one rising, in the conditions in it
predicted.
Article 82.
[...]
1-[...]:
a) [...];
b) [...];
c) [...];
d) Acquisition of other goods and services directly related to
health expenditure of the taxable person, his household, of the
your ancestry and collateral up to the 3 degree, as long as you duly
warranted through prescription, with the limit of € 60 or
2.5% of the importances referred to in points a) , b ) and c ), if superior.
2-[...].
33
Article 84.
[...]
They are deductible to the collection 25% of the charges with homes and other institutions of
support for the third age concerning taxable persons, their ancestry and
collateral up to the 3 degree that they do not possess higher income than
minimum monthly retribution, with the limit of 85% of the value of the consideration
monthly minimum.
Article 85.
[...]
1-[...]:
a) Interest and amortization of debts contracted with the acquisition,
construction or property beneficiation for own housing and
permanent or leased duly proven to
permanent housing of the lessee, with the exception of
depreciation carried out by mobilization of the account balances
savings-housing, up to the limit of € 574;
b) Benefits due as a result of contracts concluded with
housing cooperatives or in the scope of the purchasing scheme in
group, for the acquisition of real estate for own housing and
permanent or leasing for permanent housing of the
tenant, duly substantiated, in the party respecting the
interest and amortization of the corresponding debts, up to the limit of
€ 574;
c) Importances, net of subsidies or official comholdings,
supported by way of income by the tenant of urban building or the
its autonomous fraction for purposes of permanent housing, when
referring to leasing contracts concluded to be covered in the
Regime of the Urban Tenure, approved by the Decree-Law
n 321-B/90, of October 15, or of the New Regime of
Urban Lease, passed by Law No. 6/2006, 27 of
February, or paid for title of rents by lease agreement
34
financial relating to real estate for own and permanent housing
carried out under this scheme, in the part that do not constitute
capital amortization, up to the limit of € 574.
2-They are also deductible to the collection, provided that they are not likely to be
considered costs in category B, 30% of the importances expended with
the acquisition of new equipment for the use of renewable energy and
of equipment for the production of electrical energy and or thermal energy
(co-generation) by microturbines, with power up to 100 kW, which consumes
natural gas, including complementary equipment indispensable to its
functioning, with the limit of € 761.
3-[...].
4-[...].
5-[...].
Article 86.
[...]
1-Are deductible to the collection 25% of the sums expended with premiums of
insurance of personal accidents and life insurance that guarantee
exclusively the risks of death, disability or retirement by old age, in this
last case as long as the benefit is guaranteed after the 55 years of age and
5 years of the duration of the contract, relating to the taxable person or his / her
dependent, paid by the one or by third parties, provided that, in this case,
have been demonstrably taxed as income of the subject
passive, with the limit of € 60, dealing with unmarried taxable persons
or judicially separated from people and goods, or from € 120, treating themselves to
taxable persons married and not judicially separated from persons and property.
2-[...].
3-[...]:
a) Dealing with unmarried or separate taxable persons
judicially of persons and goods, up to the limit of € 80;
b) Treating married and unseparated taxable persons
judicially of persons and goods, up to the limit of € 160;
c) For each dependent upon his or her post, the limits of the previous points are
35
high in € 40.
4-[...].
5-[...].
Article 96.
[...]
1-A difference between tax due to end and what has been delivered in the
state coffers as a result of withholding tax or payments by
account, favourable to the taxable person, shall be restituted until the expiry of the
deadlines set out in Article 97 (1).
2-[...].
3-[...].
Article 97.
[...]
1-The IRS must be paid in the year following that to which they respect the
income, on the following deadlines:
a) Until August 31, when the settlement is carried out on the deadline
provided for in paragraph a) of Article 77;
b) Until September 30, when the settlement is carried out on the deadline
provided for in paragraph b) of Article 77;
c) Until December 31, when the settlement is carried out on the deadline
provided for in paragraph c) of Article 77 para.
2-[...].
3-[...].
36
Article 100.
[...]
1-[...]:
Annual Salary Scales
(in euros)
Fees
(percentages)
Up to 4887 0
From 4887 up to 5772 2
From 5772 up to 6846 4
From 6846 up to 8504 6
From 8504 up to 10294 8
From 10294 up to 11896 10
From 11896 up to 13628 12
From 13628 up to 17082 15
From 17082 up to 22201 18
From 22201 up to 28108 21
From 28108 up to 38413 24
From 38413 up to 50741 27
From 50741 up to 84570 30
From 84570 up to 126881 33
From 126881 up to 211513 36
From 211513 up to 469660 38
Higher than 469660 to 40
2-[...].
3-When, there is no possibility to determine the annual remuneration
estimated, be paid or placed at the disposal of income that exceeds
the limit of € 4887, the provisions of paragraph 1 of this Article shall apply.
4-[...].
37
Article 103.
[...]
1-[...].
2-[...].
3-[...].
4-Dealing with income subject to retention that have not been
accounted for nor communicated as such to the respective beneficiaries, the
substitute assumes supportive responsibility for the unwithheld tax.
5-In the event of failure to comply with the provisions of Article 101 (3) and the
article 120, issuers of securities are
jointly and severally responsible for the payment of the missing tax. "
Article 45.
Addition to the IRS Code
It is added to the IRS Code, approved by the Decree-Law No 422-A/88 of November 30, the
article 87 with the following wording:
" Article 87.
Deduction for persons with disabilities
1-Are deductible to the collection by each taxable person with a disability a
importance corresponding to three times the minimum monthly consideration and by
each dependent with disability an importance equal to the retribution
monthly minimum.
2-Are still deductible to the collection 30% of the totality of the expenditure incurred
with the education and rehabilitation of the taxable person or dependent with
disability, as well as 25% of the totality of life insurance premiums
that exclusively guarantee the risks of death, disability or retirement by
old age, in this last case as long as the benefit is guaranteed after the 55
years of age and 5 years of the duration of the contract, and in which those figurem
as the first beneficiaries, under the terms and conditions set out in paragraph 1
of Article 86 of the IRS Code.
38
3-A deduction for insurance premiums referred to in the previous paragraph no
may exceed 15% of the IRS collection.
4-It is considered a person with a disability to the one who presents a degree of
permanent disability, duly substantiated upon attestative
multi-use disability medical practitioner issued pursuant to the applicable law,
equal to or greater than 60%. "
Article 46.
Amendment to supplementary legislation within the IRS
Article 16 of the Decree-Law No. 42/91 of January 22 regulating the retention in
source of IRS, is replaced by the following:
" Article 16.
[...]
1-A difference between tax due to end and what has been delivered in the
state coffers as a result of withholding tax or payments by
account, favourable to the taxable person, shall be restituted until the expiry of the
deadlines set out in Article 97 (1).
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...]. "
Article 47.
Repeal of standards within the IRS
Article 25 (3), Article 53 (3), Article 65 (3) and (65) are hereby repealed.
b) of Article 79 (1) and Article 79 (2) of the IRS Code.
39
Section II
Tax on the income of legal persons
Article 48.
Amendment to the Income Tax Code of Collective Persons
Articles 14, 34, 40, 49, 73, 89, 110, 110, and 129, 110, 110 and 129 of the IRC Code,
approved by the Decree-Law No. 442-B/88 of November 30, abbreviately designated
per IRC Code, shall be replaced by the following:
" Article 14.
[...]
1-[...].
2-[...].
3-Are exempt the profits that a resident entity in Portuguese territory,
in the conditions laid down in Article 2 of Directive No 90 /435/CEE, of
July 23, 1990, place at the disposal of resident entity in another
Member State of the European Union that is under the same conditions and that
directly detain a stake in the capital of the first non-inferior
15% and provided that this has remained in its title, in a manner
uninterrupted, for two years.
4-[...].
5-[...].
6-A The exemption referred to in paragraph 3 and the provisions of paragraph 4 shall also apply to the
profits that a resident entity in Portuguese territory, under the conditions
set out in Article 2 of Directive No 90 /435/CEE of July 23 of
1990, put at the disposal of a stable establishment, located in another
Member state, of a resident entity in a Member State of the Union
European that is in the same conditions and that detains, total or
partially, through the stable establishment a participation
direct not less than 15%, provided that this has remained in its
title, uninterrupted mode, for two years.
7-[...].
40
8-Are still exempt from IRC the profits that a resident entity in
Portuguese territory put at the disposal of a resident society in the
Swiss Confederation, in the terms and conditions referred to in Article 15 of the
Agreement between the European Community and the Swiss Confederation, which provides
measures equivalent to those provided for in Directive No 2003 /48/CE, of the
Council of June 3, 2003 on the taxation of income from the
savings in the form of interest, whenever:
a) Profit-benefiting society has a minimum share
direct from 25% in the capital of the society that distributes profits since
there are at least two years; and
b) Under the terms of the Conventions designed to avoid double taxation
celebrated by Portugal and the Swiss with any third States,
none of the entities have tax residency in that third State;
and
c) Both entities are subject to income tax
of the societies without benefiting from any exemption and both
review the form of limited society.
9-A proof of the verification of the conditions and requirements of which depends on
application of the provisions of the preceding paragraph is carried out in the terms provided for
in the final part of paragraph 4 with the necessary adaptations.
Article 34.
[...]
1-[...]:
a) [...];
b) [...];
c) [...];
d) Those constituted compulsorily, by virtue of an imposition of
generic and abstract character, by the companies subject to the supervision of the
Bank of Portugal and by the branches in Portugal of institutions of
credit and other financial institutions with registered office in another State
member of the European Union aimed at risk coverage
specific credit, from risk-country to less-valued securities of the
41
trading portfolio and for less-worth of other applications and well
still the technical provisions and provisions for premiums for charging
constituted obligatorily, by virtue of standards emanating from the
Institute of Insurance of Portugal, of a generic and abstract character,
by the insurance companies subjected to their supervision and by the
branches in Portugal from insurers with headquarters in another
Member state of the European Union;
e) [...];
f) [...].
2-[...].
3-When to check the reposition of provisions for general credit risks
or of other provisions not provided for in the paragraph d) of paragraph 1 are considered
income from the exercise in the first place, those that have been accepted
as a tax cost in the exercise of the respective constitution.
Article 40.
[...]
1-[...].
2-Are also considered costs or losses of the exercise, up to the limit
of 15% of the expenses with the staff clerked for the title of remunerations,
wages or salaries relating to the exercise, those supported with
sickness and personal accident insurance contracts, as well as with
life insurance contracts, contributions to pension funds and
equiparable or for any supplementary safety schemes
social, which guarantee, exclusively, the benefit of reform, pre-reform,
retirement supplement, 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, by checking the conditions
in it referred to, to the value assigned in the association in participation, to the
associate constituted as a commercial or civil society under form
commercial, cooperative or public company, with registered office or direction
in Portuguese territory, regardless of the value of their contribution
in respect of income that has been effectively taxed,
distributed by resident associates in the same territory.
5-[...].
6-[...].
7-[...].
8-A deduction referred to in paragraph 1 is only 50% of earnings
included in the taxable profit corresponding to:
a) Profits distributed, when it is not filled any of the
requirements set out in points b) and c) of the same number and, well
so, relatively to the income that the associate aufira da
association to the quota, as long as it occurs, in any of the cases, the
condition of point a) of paragraph 1;
b) Profits distributed by resident entity in another member state
of the European Union when the entity complies with the conditions
set out in Article 2 of Directive No 90 /435/CEE of 23 of
July 1990, and is not verified any of the requirements
provided for in paragraph c) of paragraph 1.
43
9-[...].
10-[ Revoked ].
11-A The deduction referred to in paragraph 1 is reduced to 50% when the
income derived from profits that have not been subject to
effective taxation, except where the beneficiary is a society
gestures of social equities.
12-For the purposes of the provisions of paragraph 5 and (5) b) of paragraph 8, the taxable person
must prove that the entity participates and, in the case of paragraph 6, also the
beneficiary entity comply with the conditions set out in Article 2 of the
Directive No 90 /435/CEE of July 23, 1990, by declaration
confirmed and authenticated by the competent tax authorities of the State
member of the European Union of which he is a resident.
Article 49.
[...]
1-[...].
2-[...].
3-Considerate income not subject to IRC the quotas paid by the
associated in compliance with the statutes, as well as subsidies
intended to finance the realization of the statutory purposes.
4-Considerate yields are found to be exempt from the patrimonial increments obtained to
free title intended for the direct and immediate realization of the statutory purposes.
Article 63.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-A The option mentioned in paragraph 1 and the amendments to which the points are referred d) and
44
e) of paragraph 8, as well as the resignation or cessation of the application of this scheme
are to be communicated to the Directorate General of Taxes by the Society
dominant through sending, by electronic transmission of data, from the
competent declaration provided for in Article 110, in the following time limits:
a) In the case of option by the application of this scheme, until the end of the third
month of the taxation period in which the application is intended to start;
b) In the case of changes in the composition of the group:
i) Until the end of the third month of the taxation period in which you must
be carried out the inclusion of new companies under the terms of the (
d) of paragraph 8;
ii) Until the end of the third month of the following taxation period
to the one in which the departure of group or other companies occurs
changes under the terms of the ( e) of paragraph 8;
c) In the case of resignation, until the end of the third month of the period of
taxation in which it is intended to waive the application of the scheme;
d) In the case of cessation, until the end of the third month of the period of
taxation following the one in which they cease to check the conditions
of the application of the scheme to which the points are referred a) and b) of paragraph 8.
8-[...].
9-The effects of the resignation or cessation of this regime report:
a) At the end of the financial year prior to the one in which it was communicated to
waiver of the application of this scheme under the terms and deadline provided in the
n. 7;
b) At the end of the financial year prior to the one in which it should be communicated
the inclusion of new societies under the terms of the ( d) of paragraph 8 or the
end of the financial year prior to that in which it should be communicated to
continuity of the scheme under the terms of the ( e) of that number;
c) At the end of the financial year prior to the verification of the facts provided for
in the points a) , b) and c) of paragraph 8.
10-[ Revoked ].
11-[...].
12-[ ... ].
45
Article 73.
[...]
1-[...].
2-[...].
3-When the period of liquidation exceeds two years, taxable profit
determined annually, under the terms of the ( b) from the previous number, leaves
of having provisional nature.
4-The damage prior to the dissolution that on the date of this still is
deductible under Rule 47 can be deducted for profit
taxable corresponding to the entire settlement period, if this does not
surpass two years.
5-[...].
Article 89.
Retention at source-Community law
1-Where, in respect of the profits referred to in paragraphs 3, 6 and 8 of the article
14. There has been place the withholding at the source for not checking the requirement
Temporal holding of the minimum participation in them predicted may be
place at the return of the tax that has been withheld at the source to date on
that if complete the period of two years of uninterrupted detention of the
participation, by request of the beneficiary of the income,
directed at the competent departments of the Directorate General of Taxes, the
present within two years counted from that date, and shall be made a
proof required in paragraph 4 or in paragraph 9 of the same article, as the case may be.
2-[ Revoked ].
3-[...].
Article 90.
[...]
1-[...]:
a) Interest and any other income from capital, except for
46
distributed profits, of which they are holders financial institutions
subject, in relation to the same, IRC, although it shall be exempted;
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
g) [...];
h) [...].
2-[...].
3-[...].
Article 110.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-Whenever changes are made of any of the constant elements
of the declaration of registration in the register, shall the taxpayer deliver the
respective declaration of changes within 15 days from the date of
change, unless another deadline is expressly provided for.
6-[...].
Article 129.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-In the event of a presentation of the demonstration application provided for in the present
47
article, the tax administration can access the banking information of the
applicant and the respective administrators or managers regarding the
exercise in which the transmission and the previous financial year occurred, owing
for the purpose to be appended the corresponding authorization documents.
7-A Judicial challenge of the settlement of the tax that results from corrections
carried out by application of the provisions of Article 58 (2)-A, or, if not
there is room for settlement, corrections to taxable profit under the
even precept, depends on prior submission of the application provided for in the n.
3, there is no place the gracious complaint.
8-[...]. "
Article 49.
Addition to the IRC Code
It is added to the IRC Code, approved by the Decree-Law No. 442-B/88, of 30 of
November, Article 35-To the following:
" Article 35-The
Specific provisions of companies in the banking sector and the insurer sector
1-The cumulative annual amount of the provisions for specific credit risk
and for risk-country, referred to in the first part of the point d) of paragraph 1 of the
article 34, it cannot surpass the value that corresponds to the application of the
mandatory minimum limits by force of the notices and instructions emanating from the
supervising entity.
2-The provisions referred to in the preceding paragraph are intended for the coverage of the risk
of uncollectability of the credits resulting from normal activity, not
covering the credits excluded by the standards emanating from the entity of
supervision and still the following:
a) The credits in which State, Autonomous Regions, authorities and others
public entities have provided avail;
b) The credits covered by real rights on real estate;
c) The credits guaranteed by credit insurance contracts or surety,
with the exception of the importance corresponding to the percentage of the
48
discovered mandatory;
d) Credits under the conditions laid down in points c) and d) of paragraph 3 to Article 35 para.
3-The provisions for less-valued applications must correspond to the total
of the differences between the cost of applications arising from the recovery of
credits resulting from normal activity, and their respective market value,
when this is lower than that.
4-The accrued annual amount of technical provisions and provisions
intended for the coverage of premiums for charging constituted by the companies
of insurance, referred to in the last part of the paragraph d) of Article 34 (1), no
must overcome the minimum values that result from the application of the standards
emanating from the supervisory entity.
5-The provisions for dubious collection credits excluding those relating to
premiums for charging must observe the constraints and limits
set out in paragraph a) of Article 34 (1) and in Article 35 of the Code
of the IRC.
6-The regime of the provisions set out in this Article, in everything that does not
is here specially planned, comply with the specific regulations
applicable. "
Article 50.
Incentive to renovation of fleets
1-A positive difference between the most-valuable and less-valuable ones arising from the sale of vehicles
of goods with weight equal to or greater than 12 tonnes, acquired before 1 of
October 2006 and with the first matriculation prior to this date, affections for transport
road of goods, public or on account of outrain, is considered in 20% of the
its value whenever, in the exercise itself or until the end of the second following financial year,
the totality of the value of the achievement is reinvested in goods vehicles with weight
greater than 12 tonnes and first tuition later than October 1, 2006, which
are allocated to the road transport of goods, public or on account of an outrain.
2-The present benefit shall lapse on the December 31, 2008 and shall be without prejudice to
Application of Article 45 (5) and 6 of the IRC Code.
49
Article 51.
Amendment to supplementary legislation within the IRC
Article 14 of the Decree-Law No. 35/2005 of February 17, which transposed to the order
legal internal to Directive No 2003 /51/CE, of the European Parliament and of the Council, of 18
of June 2003, amending Directives n. ºs 78 /660/CEE, 83 /349/CEE, 86 /635/CEE
and 91 /674/CEE, of the Council, relating to the annual accounts and the consolidated accounts of certain
forms of companies, banks and other financial institutions and insurance companies, passes
to be replaced by the following:
" Article 14.
[...]
1-For tax purposes, particularly of finding of taxable profit, the
entities which, pursuant to the present decree-law, draw up the accounts
individual in compliance with the International Standards of
Accounting is required to keep the accounting arranged accordingly
with national accounting normalization and too much legal provisions in
vigour for the respective sector of activity.
2-Stay waived from the obligation laid down in the preceding number the entities,
subject to the supervision of the Bank of Portugal, which are required to draw up
your individual accounts in accordance with the standards of
adjusted accounting (NCA). "
Article 52.
Legislative authorizations under the IRC
1-Stay the Government authorized to amend the IRC Code and supplementary legislation in the
a sense of proceeding to the adjustment of the rules of determination of taxable profit of the
companies to the International Accounting Standards (NIC), taking into consideration the
following aspects:
a) Adequacy of the provisions of the IRC Code and supplementary legislation that
determine rules that do not comply with the NICs, specifically in the
framework of the regime of depreciation and reintegrations, of the regime of the provisions, of the
50
methods for the determination of the results of multiannual and processing
of the impairance losses associated with certain types of assets;
b) Definition of asset value-value criteria, in particular of stocks, of the
financial instruments, biological assets and agricultural products and the
mineral resources, as well as of cost capitalization rules;
c) Prediction of specific rules on the treatment of spending and variances
heritage associated with reclassifications of equity items;
d) Establishment of temporal imputation criteria of certain charges with
benefits granted to members of the social bodies and workers, of the
expenses and the patrimonial variations associated with payments based on
actions, of the patrimonial increments arising from the issuance of instruments
derivatives, as well as in cases where there is a covering relationship;
e) Definition, for tax purposes, of the concepts of "immobilized" and " investments
financial ";
f) Establishment of the scheme to which they become subject to the patrimonial variations
arising from the transition to the NICs that result from the recognition of assets
or liabilities or changes in the respective measurement, so that they are
embedded in the taxable profit of the exercise that starts in 2008 and of the four
subsequent exercises.
2-It is still the Government authorized to revoke the simplified regime in IRC, replacing-
o by a regime that consecs simplified rules of finding taxable profit
on the basis of accounting for the IRC taxable persons who exercise the title
principal a commercial, industrial, agricultural or service delivery activity, whose
annual turnover does not exceed € 250000.
Article 53.
Transitional provisions in the IRC
1-On the part of the existing balance on the first day of the taxation period started in, or
after, January 1, 2007, of the provisions referred to in para. d) of Article 34 (1) of the
IRC Code, in the wording given by this Law, accepted as a tax cost in
previous exercises, which exceeds the limits that could be accepted for the same
effects, in accordance with Article 35, Article 34 (2) is not applicable.
it may not, however, be accepted as cost appropriations to strengthen those
51
provisions while those limits are found to be exceeded by taking into account balances
existing at the end of each taxation period.
2-As long as they do not introduce themselves to the IRC Code the necessary adaptations to the Standards
International Accounting, the entities subject to the supervision of the Bank of Portugal
that they are obliged to draw up their individual accounts in accordance with the
adjusted accounting standards (NCA), must observe the established rules
in that Code and supplementary legislation for the clearance of taxable profit, with
the following adaptations:
a) The fair value changes of the financial instruments classified as
"Assets or financial liabilities at fair value by way of the results"
compete for the formation of the taxable profit, save when they respect the parties
of capital that correspond to more than 5% of the social capital or the instruments of
equity capital that are not admitted to trading on market
regulated;
b) In cases where there is a fair-value coverage ratio, the variations of
fair value of cover instruments and covered elements compete
for the formation of the taxable profit corresponding to the financial year in which they should
be recognized accountaistically;
c) The assets classified as "Tangible Fixed Assets", "Intangible Actives",
"Investment properties", or "Actives not currents held for sale",
as well as the parts of capital, with the exception of those covered by the
previous, they are considered, for tax purposes, elements of the immobilized asset;
d) To assets classified as "Investment properties" or " Actives not
current held for sale " is applicable the tax regime for investments
financial;
e) They may not be deducted for tax purposes as "Provisions for impairments" and
other variations in fair value, except if, and to the extent that, the same
were also deductible if the entity applied the Accounts Plan for the
Banking Sector (PCSB) in force on this date, equating, for this purpose, the
securities classified under "Actives available for sale", which do not match
the shareholdings in subsidiaries or associates, the "Investment Securities";
f) The charges for multiannual economic projection referred to in Article 17 (4)
of the Regulatory Decree No. 2/90 of January 12, are to be rebroken, in
equal parts, for a minimum period of three years yet they are
52
recognised accounting for a lower term;
g) The charges with short-term benefits of the employees whose right has
been obtained in the period of taxation prior to that of your payment, including the
gratuities in the title of participation in the results, are accepted as costs for
tax effects in the financial year in which they are accounted for, provided that, in the latter
case, the conditions laid down in Article 24 (2 a) (24) are respected.
IRC Code;
h) Without prejudice to the provisions of Article 23 (4) and Article 40, both of
IRC Code, the charges with long-term and cessation benefits
employment of employees are only accepted for tax purposes in the period of
taxation in which they are placed at the disposal of the respective beneficiaries;
i) The proceeds or gains are always considered by the respective nominal value,
and shall be fiscally corrected, inter alia, the effects that arise from the
respective accounting for the present or current value of financial flows or
of the uncertainty about their collectability;
j) The patrimonial variations arising from the transition from the PCSB to the NCA that
result from the recognition or disrecognition of assets or liabilities or of
changes in the respective measurement and that, pursuant to the IRC Code with the
adaptations provided for in previous Article a ), b) , c) and h ), be considered as
fiscally relevant compete, in equal parts, for the formation of profit
taxable corresponding to the exercise that starts in 2006 and the four
subsequent exercises;
l) The patrimonial variations arising from the transition from the PCSB to the NCA
relating to situations referred to in points e) and f) are considered in the terms
set out in these points.
3-The entities covered by the preceding paragraph shall evidenced in the process of
tax documentation provided for in Article 121 of the IRC Code, specifically, the
effects of changes in accounting policies arising from the transition to the NCA
in such a way that it allows to verify the application of the provisions of the f) , i) and j) of the number
previous.
53
Article 54.
Repeal of standards within the IRC
Article 46 (10), Article 63 (10) and Article 89 (2) of the Article 89 are hereby repealed.
IRC Code.
Article 55.
Special rule of production of effects under the IRC
The amendments made by this Act to Article 40 (2) of the IRC Code and to the
article 14 of the Decree-Law No 35/2005 of February 17, as well as the provisions of the n.
2 and 3 of Article 53 of this Law, they produce effect from January 1, 2006.
CHAPTER VII
Indirect taxes
Section I
Value added tax
Article 56.
Amendment to the Value Added Tax Code
Articles 27, 39, 60 and 71 of the Value Added Tax Code,
approved by the Decree-Law No. 394-B/84 of December 26, abbreviately designated
by VAT Code, shall be replaced by the following:
" Article 27.
1-[...].
2-[...].
3-The payment of the tax due for imports of goods is carried out
together with the competent customs services, according to the rules
provided for in the Community regulations applicable to the rights of
import, and may still, upon the provision of warranty, be granted
54
your deferment:
a) For 60 days counted from the date of the settlement record, when the
deferment is granted in isolation for each amount of
tax subject of that registration;
b) Until 15. day of the second month following the periods of
globalization of the settlement record or the payment set out in the
applicable customs regulations.
4-[...].
5-[...].
6-[...].
Article 39.
1-[...].
2-[...].
3-[...].
4-The retailers and service providers covered by the dispensation of
Invoicing provided for in paragraph 1 are always required to issue invoice when
transmit goods or services to taxable persons of the tax, as well as to
purchasers not taxable persons who require the respective issue.
5-[...].
6-[...].
Article 60.
1-[...].
2-Tax determined in the terms of the preceding paragraph is deducted the
value of tax borne in the acquisition or leasing of goods from
investment and other goods for the use of the company itself, save by treating
of those who are excluded from the right to deduction under the terms of paragraph 1 of the
article 21 para.
3-[...].
4-[...].
5-When the period in reference, for the purposes of paragraphs 1, 3 and 4, be lower
55
to the calendar year, shall convert the volume of purchases for that period
in a corresponding annual volume of purchases.
6-[....].
7-[...].
8-[...].
9-[...].
Article 71.
1-[...].
2-[...].
3-In cases of inaccurate invoices that have already given place on the record
Referred to in Article 45, rectification is mandatory when there is tax
settled at less, and may be carried out without any penalty until the
final of the period following that to which it respects the invoice to be rectified, and is
optional, when there is tax settled on more, but it can only be
carried out within two years.
4-[...].
5-[...].
6-[...].
7-[...].
8-taxable persons may deduct the tax relating to credits yet
considered uncollectable:
a) In the process of execution after the registration of the instance suspension to
which refers to ( c) of Article 806 (2) of the Code of the
Civil procedure;
b) In the process of insolvency when the same is enacted.
9-[...].
10-[...].
11-[...].
12-[...].
13-[...].
14-[...].
15-[...].
56
16-[...].
17-[...]. "
Article 57.
Amendment to List I appends to the VAT Code
Allocation 2.21 of List I attached to the VAT Code, approved by the Decree-Law No. 394-B/84,
of December 26, it is replaced by the following:
" 2.21-The endeavor of construction, beneficiation or conservation of real estate
performed within the framework of the Special Participation Scheme in the
Recovery of Leased Real Estate (RECRIA), from the Support Regime to
Housing Recovery in Ancient Urban Areas (REHABITA), of the
Special Regime of Comparticipation and Financing in Recovery of
Urban Buildings in Horizontal Property Regime (RECREPH) and the
SOLRH program approved by Decree-Law No. 7/99 of January 8, well
as the rehabilitation endeavor of the real estate sites in the units of
intervention of the Urban Rehabilitation Societies, and within the Areas
Criticism of Recovery and Urbanistic Conversion, in the framework of the
Decree-Law No. 104/2004 of May 7 and those carried out under the
programs supported financially by the National Institute of Housing. "
Article 58.
Tourism regions and tourism joints
1-A transfer to VAT title intended for tourism regions and tourism joints is from
€ 19 million.
2-A revenue to be transferred to tourism regions and tourism joints under the number
previous is distributed on the basis of criteria to be fixed by dispatching set of the Ministers
of State and of the Internal Administration, of State and of the Finance and of the Economy and of the
Innovation, taking into account, inter alia, the amount transferred in 2006, in the
terms of Article 46 of the Law No 60-A/2005 of December 30.
57
Section II
Selo Tax
Article 59.
Amendment to the Selo Tax Code
Articles 3 and 33 of the Selo Tax Code, passed by Law No. 150/99, of 11
of September, they are replaced by the following:
" Article 3.
[...]
1-[...].
2-[...].
3-[...].
4-In employment contracts, the tax burden is rebroken
proportionally by the parties, in accordance with the provisions of paragraph 2.
Article 33.
[...]
1-[...].
2-[...].
3-[...].
4-Whenever the tax due by the free transmissions should be
settled by the services of the tax administration, it only proceeds to liquidation,
whether or not additional, if its quantitative is not less than € 10 ".
Section III
Various provisions
58
Article 60.
Amendment to the regime of the global collateral for customs clearance
Article 7 of the Decree-Law No. 289/88 of August 24, with the amendments
introduced by the Decrees-Law No 294/92 of December 30 and No 73/2001 of 26
of February, shall be replaced by the following:
" Article 7.
1-The rights and too much impositions due in a period coincident with the
calendar month, are the subject of a payment, to be made up to 15 th day
of the following month, save in what the VAT relates to, which can be paid up to the
15. day of the second month following the said period.
2-The official dispatcher may carry out the partial payment of the amount of the
tributes referred to in the preceding paragraph, provided that it does so, respectively,
until the expiry of the deadlines set out in it. "
Article 61.
Amendment to the Customs Reform
Article 101 of the Customs Reform, adopted by the Decree-Law No. 46311, of April 27
of 1965, with the last amendment introduced by the Decree-Law No. 472/99, of 8 of
November, it shall be replaced by the following:
" Article 101.
When, as a result of the same tax fact, the goods are
subject to import duties and other taxes to be charged for the services
customs, the provisions of the applicable EU regulations are observed
to those rights, whether or not they are due, specifically with respect to the
expiry date of the right to settlement, collection a posteriori , to the
reimbursement and waiver of payment, without prejudice to the application of the deadlines of
deferment of the payment of the legally anticipated VAT. "
59
Article 62.
Mortgage bonds
It is added to the Decree-Law No. 219/2001 of August 4 laying down the tax regime of the
credit-securitisation transactions, Article 6, with the following wording:
" Article 6.
Mortgage bonds
The exemptions provided for in Articles 5 and 6 shall apply to the scheme of the
mortgage obligations, planned and regulated in Decree-Law No. 59/2006, of 20
of March, respectively and with due adaptations, as to the
remuneration for the management of the ceded credits and the assignment of the credits
mortgages. "
Article 63.
Special effects production rules in the context of VAT
The provisions of Article 27 of the VAT Code, in Article 7 of the Decree-Law No. 289/88, of
August 24, which regulates the global collateral system for customs clearance and in the article
101. of the Customs Reformation, with the wording introduced by this Law, shall apply to
departure from July 1, 2007.
CHAPTER VIII
Special Taxes
Section I
Excise Taxes
Article 64.
Amendments to the Code of Excise Taxes
Articles 23, 28, 30, 33, 51, 55, 71, 71, 71, 78, 78, 78, 78, 78, 78, 78, 78.
80, 83 and 85 of the Code of Excise Taxes, abbreviated
designated by the IEC Code, approved by the Decree-Law No. 566/99, 22 of
60
December, shall be replaced by the following:
" Article 23.
[...]
1-A The constitution of tax warehouses is authorised by the customs authority
with jurisdiction in the respective area, on condition of finding
fulfilled and meeting the requirements set out in the previous article and after survey
preview of the premises, which is waived in the case of tax warehouses of
production.
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
Article 28.
[...]
1-[...].
2-[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) Communicate, to the competent customs office, each reception of
products exclaims from another member State in suspension of
tax, as well as the respective place of discharge, with the
minimum 6 hours notice in relation to the time of arrival
expected from the means of transport to the reception site, being
interrupted the counting of this term outside the normal hours of
operation of the said office, including Saturdays, Sundays and
holidays;
f) [...].
61
Article 30.
[...]
[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) Communicate, to the competent customs office, each reception of
products exclaims from another member State in suspension of
tax, as well as the respective place of discharge, with the
minimum of six hours in relation to the time of arrival
expected from the means of transport to the reception site, being
interrupted the counting of this term outside the normal hours of
operation of the said office, including Saturdays, Sundays and
holidays;
f) [...].
Article 32.
General regime of movement
1-[...].
2-Without prejudice to the provisions of the preceding paragraph, operations shall be permitted
circulation in suspensive regime in the national territory involving the
contentorization or change of the means of transport, in warehouses of
export that they find themselves duly authorized by the Director of
customs.
3-[ Previous Article No 2 ].
4-[ Previous Article No 3 ].
62
Article 33.
[...]
1-[...].
2-[...].
3-A national circulation of products subject to special taxes of
consumption already introduced in consumption takes place under the Decree-Law
n. 147/2003, of July 11.
4-[ Revoked ].
5-[ Revoked ].
6-[...].
7-[...].
8-[...].
9-[...].
10-[...].
11-[...].
12-The scheme provided for in the preceding paragraph shall be ascertained through the certification,
on the part of the customs office of exit, of which the products came out of the
Community owing the customs office to return to the consignor the
exemplary authenticated document of the accompanying document that to it if
targets.
Article 35.
[...]
1-[...].
2-[...].
3-In the intra-Community movement, when the destination is the territory
national, copy No. 3 is endorsed by the competent customs office,
and shall be submitted for the purpose until the end of the month in which
occurred the expeditions.
4-[...].
5-[...].
6-[...].
63
7-[...].
8-[...].
9-[...].
10-[...].
Article 51.
[...]
1-By way of derogation from the provisions of Article 50 (1), alcohol for use
in industrial purposes may, exceptionally, not be denatured, provided that,
demonstrably, denaturation proves to be detrimental to public health.
2-[...].
3-[...].
4-[...].
Article 52.
[...]
1-[...].
2-[...]:
a) More than 0.5% vol. and less than or equal to 1.2% vol. of alcohol
acquired-€ 6 ,60 /hl;
b) More than 1.2% vol. of alcohol purchased and less than or equal to 8. Plato
-€ 8 ,27 /hl;
c) More than 1.2% vol. of alcohol purchased and more than 8. and lower or
equal to 11. Plato-€ 13 ,20 /hl;
d) More than 1.2% vol. of alcohol purchased and more than 11. and lower
or equal to 13. Plato-€ 16 ,53 /hl;
e) More than 1.2% vol. of alcohol purchased and more than 13. and lower
or equal to 15. Plato-€ 19 ,81 /hl;
f) More than 1.2% vol. of alcohol purchased and more than 15. Plato-€
23 ,18 /hl.
64
Article 55.
[...]
1-[...].
2-A The tax rate applicable to intermediate products is € 55 ,72 /hl.
Article 57 . º
[...]
1-[...].
2-A The tax rate applicable to spirit drinks is € 956 ,83 /hl.
Article 71.
[...]
1-[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
g) [...];
h) [...];
i) They are provided with a view to their consumption in the transport of
passengers and goods by rail, as far as
to products classified by CN codes 2710 19 41 a 2710 19 49 49;
j) [ Repealed ];
l) [...].
2-The exemptions provided for in paragraph 1, depend on prior recognition of the authority
competent customs, save with respect to points (s) b) and g) , pursuant to
set out in portaria of the Minister of Finance.
3-[ Previous Article No 2 ].
4-[ Previous Article No 3 ].
5-[ Previous Article No 4 ].
65
6-[ Previous Article No 5 ].
7-[ Previous Article No 6 ].
Article 71-The
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-The small dedicated producers, recognised under Rule 7.
of Decree-Law No. 62/2006 of March 21, benefit from full exemption
of tax on petroleum and energy products up to the limit
global maximum of 40,000 t/year.
9-[...].
10-[...].
Article 73.
[...]
1-[...].
2-[...].
3-A rate applicable to methane and oil gases used as
carburant is € 106 ,54/1000 kg and, when used as fuel, is
of € 7 ,81/1000 kg, rate equally applicable to acetylene used as
fuel.
4-A The rate applicable to natural gas used as a carburetor is €
2 ,72 /gigajoule.
5-[...].
6-A rate applicable to petroleum and energy products rated by the
positions NC 2701, 2702 and 2704 is € 4 ,16/1000 kg.
7-[...]:
66
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) With the rate between € 0 and € 30/1000 kg the products
petroleum and energy classified by 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 the holders of the
card with microcircuit instituted for the purpose of controlling your
allocation to the destinations referred to in paragraph 3, being the owner or the
responsible legal for the exploitation of the authorized posts, held responsible
by the payment of the tax resulting from the difference between the tax rate
applicable to road diesel and the rate applicable to colourful diesel and
marked, in relation to the quantities they sell and do not stay
properly registered in the informatics system underlying the cards with
microcircuit assigned.
6-A sale, purchase or consumption of the products referred to in paragraph 1 with
breach 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-A entry of biofuels into production tax warehouse or
storage is registered on the basis of the declaration of introduction in the
consumption processed by the transforming tax warehouse donde are
proceeded.
4-[ Previous Article No 3 ].
Article 80.
[...]
1-[ Previous body of the article ].
2-By way of derogation from the provisions of Article 28 (1), the movement of products
petroleum and energetic in regime of suspension of tax between the islands
of the Autonomous Region of the Azores, may be carried out with a destination to
registered operators.
3-Authorized depositories with registered office in national territory may
exasking, in regime of suspension of tax, petroleum products and
energy provided for in the paragraph a) of Article 71 (1), with a destination to
registered operators located on national territory.
Article 83.
[...]
1-[...].
2-[...].
3-[...].
4-[...]:
68
a) Specific element-€ 58.33;
b) [...].
5-[...].
Article 85.
[...]
1-[...]:
a) Specific element-€ 8.36;
b) [...].
2-[...]. "
Article 65.
Repeal of standards in the framework of IEC
1-Article 33 (4) and 5 (4) are repealed, Article 86 (4) and (4) j) of paragraph 1 of the
article 71 of the IEC Code.
2-Notwithstanding the provisions of the preceding paragraph, shall be maintained, by the deadline and in the terms
in which they were granted, the tax benefits whose right was acquired during
the duration of the paragraph j) of Article 71 (1) of the IEC Code, repealed by the present
law, relating to the production of petroleum and energy products in the framework of projects
pilot of technological development of less polluting products, recognized
as such by the Ministers responsible for the areas of finance and the environment.
Section II
Tax on petroleum and energy products
Article 66.
Tax rates on petroleum and energy products
1-Pursuant to the provisions of Article 73 (1) of the Code of Special Taxs of
Consumption, the values of the unitary tax rates applicable on the continent to the
products listed in paragraph 2 are set by the ministers responsible for the
areas of finance and the economy, taking into consideration the different impacts
environmental of each of the petroleum and energy products, favoring
69
gradually the least polluting.
2-For the purposes of the provisions of the preceding paragraph, the fixation, or the respective amendment, is
carried out within the following ranges:
Product
NC Code
Tax Rate
(in euros)
Maximum Minimum
Petrol with lead ......... 2710 11 51 a 2710 11 59 650.00 650.00
Unleaded gasoline ......... 2710 11 41 a 2710 11 49 359.00 650.00
Oil ......................... 271019 21 a 2710 19 25 302.00 339.18
Colored oil and marked .. 2710 19 25 0.00 149.64
Gasoil ......................... 2710 19 41 a 2710 19 49 302.00 400.00
Colored diesel and marked .. 2710 19 41 a 2710 19 49 21.00 199.52
Fueloil with sulphur content
higher than 1% ............................
2710 19 63 a 2710 19 69
15.00
34.92
Fueloil with sulphur content
less than or equal to 1% .................
2710 19 61
15.00
29.93
3-For the purposes of the provisions of Article 75 (1) of the said Code, the values of the fees
tax unitary applicable on the Island of São Miguel to the products listed below
are set by resolution of the Council of the Regional Government, and may be amended
within the following ranges:
Product
NC Code
Tax Rate
(in euros)
Maximum Minimum
Petrol with lead ......... 2710 11 51 a 2710 11 59 650.00 650.00
Unleaded gasoline ......... 2710 11 41 a 2710 11 49 359.00 650.00
Oil ......................... 271019 21 a 2710 19 25 49.88 339.18
Gasoil ......................... 2710 19 41 a 2710 19 49 49.88 400.00
Agricultural gasoil ............... 2710 19 41 a 2710 19 49 21.00 199.52
Fueloil with sulphur content
higher than 1% ............................
2710 19 63 a 2710 19 69
0.00
34.92
Fueloil with sulphur content
70
less than or equal to 1% ................. 2710 19 61 0.00 29.93
4-For the purposes of the provisions of Article 76 of the said Code, the values of unitary rates
of the tax applicable in the Autonomous Region of Madeira to the products referred to in paragraph 2
are set by porterie of the competent member of the Regional Government, and may be
changed within the intervals set in the same number.
Article 67.
Additional to the rates of the tax on petroleum and energy products
1-Maintains in force in 2007 the additional to the tax rates on products
oil and energy, in the amount of € 0.005 per litre for petrol and in the
amount of € 0.0025 per litre for road diesel and colourful diesel and
marked, which constitutes own revenue from the permanent financial fund
provided for in Decree-Law No. 63/2004 of March 22 up to the maximum limit of € 30
annual million.
2-The additional one referred to in the preceding paragraph integrates the values of the unitary rates
set in accordance with paragraphs 1 and 2 of the preceding Article.
Article 68.
Legislative authorisations in the framework of the IEC
1-Taking into consideration the commitments made by the Portuguese State in the
Context of the Kyoto Protocol and with a view to the implementation of the measures
additional MAi1 and MAi2 provided for in the National Plan for Climate Change,
approved by the Resolution of Council of Ministers No. 104/2006 of August 23, stands
the Government authorized to amend the IEC Code, approved by the Decree-Law
n ° 566/99 of December 22, with the following sense and scope:
a) Set the unitary rate of petroleum and energy products classified by the
codes NC 2701, 2702, 2704, 2713 1100 00 up to the maximum limit of € 35.00 per
1000 kg;
b) Set the unitary rate applicable to oil gases classified by CN code
2711, used as fuel, up to the maximum limit of € 9.00 per 1000 kg;
c) Exempt petroleum and energy products classified by CN code 2701,
2702 and 2704, the fuel oil with sulphur content equal to or less than 1% rated
71
by CN code 2710 19 61 and the oil gases classified by CN code
2711 consumed:
i) In facilities that build on the listing attached to the National Plan of
Assignment of Emission Permits (PNALE);
ii) By companies that carry out, with the competent entity, agreements of
rationalization of energy consumes or of gas emissions from effect of
greenhouse, in the terms of regulation to be approved by Decree-Lei;
d) Revoke the exemption provided for in paragraph f) of Article 71 (1) of the IEC Code.
2-It is still the Government authorized to amend the Code of Special Taxing of
Consumption, approved by the Decree-Law No. 566/99 of December 22, in the sense of
provide for the use of coloured diesel and marked in refrigeration engines
autonomous installed in heavy transport vehicles of perishable goods,
powered by separate fuel depots, and who possess ATP certification.
Section III
Automobile Tax
Article 69.
Amendment to Decree-Law No 40/93 of February 18
1-Articles 1 and 7 of the Decree-Law No. 40/93 of February 18, pass to
following wording:
" Article 1.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
72
10-[...].
11-[...].
12-[...].
13-[...].
14-[...].
15-For the purposes of the application of the provisions of paragraph 4 of this Article, the
emissions of CO2 from used vehicles, resulting from actual measurement by
legally authorized technical centre, the value of which CO2 is lower than the
constant of the older certificate of conformity of the vehicle of the same
brand, model and version, or, in the case of this non-piece of information
available, of similar vehicle, are not accepted for tax purposes,
prevalent the value of the certifier.
Article 7.
[...]
[...]:
a) The vehicles purchased for operational functions by the Service
National of Firefighters and Civil Protection, as well as vehicles for
fire service acquired by the fire associations,
including the municipal, upon presentation of issued statement
by the National Firefighters and Civil Protection Service, of which
are listed in their technical characteristics and the recognition of the
nature of the acquirer;
b) [...];
c) [...]. "
2-The tables of fees I, III, IV, V and VI appends to the Decree-Law No. 40/93, 18 of
February, they become the following:
73
Table I
Component cylinder
Level of cylinder
in cubic centimeters
Fees by
cubic centimeters
(in euros)
Parcel to abater
(in euros)
Up to 1250 ....................... 3.54 2 285.92
More than 1250 ................ 8.38 8 333.32
Environmental component
Petrol vehicles
Step of CO2
(in grams per kilometre)
Fees
(in euros)
Parcel to abater
(in euros)
Up to 120 g / Km ............. ........................
From 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
0
624.85
3482.63
5125.01
Environmental component
Diesel vehicles
Step of CO2
(in grams per kilometre)
Fees
(in euros)
Parcel to abater
(in euros)
Up to 100 g / Km ............. ......................
From 101 g / Km to 150 g / Km .................
From 151 g / Km to 180 g / Km ................
More than 180 g / Km ...............................
1.02
10.31
29.31
34.20
0
918.90
3784.34
4664.64
74
Table III
Rank of Cylinder
(in cubic centimeters)
Fees by
cubic centimeters
(in euros)
Parcel to abater
(in euros)
Up to 1250 ....................... 1.56 1010.03
More than 1250 ................ 3.70 3677.40
Table IV
Rank of Cylinder
(in cubic centimeters)
Fees by
cubic centimeters
(in euros)
Parcel to abater
(in euros)
Up to 1250 ....................... 0.40 252.51
More than 1250 ................ 0.93 916.16
Table V
Level of cylinder
(in cubic centimeters)
Fees by
cubic centimeters
(in euros)
Parcel to abater
(in euros)
Up to 1250 ........................... 1.17 757.52
More than 1250 .................... 2.77 2748.47
Table VI
Level of cylinder
(in cubic centimeters)
Fees by
cubic centimeters
(in euros)
Parcel to abater
(in euros)
Up to 1250 ..................
More than 1250 .................
2.34
5.55
1515.06
5535.25
75
Article 70.
Specific Automobile Tax Exemption
They are exempted from the payment of car tax during the years 2007 and 2008 the
motor vehicles purchased in financial leasing or long-renting system
duration, necessary for the renewal of the automobile fleet of the Judicial Police, which fills
the requirements set out in the c) of Article 7 of the Decree-Law No. 40/93, 18 of
February.
Section IV
Circulation and trucking taxes
Article 71.
Amendment to the Regulation of Circulation Taxes and Ionization
Article 6 of the Regulation of Circulation and Ionization Taxes, approved by the
Decree-Law No. 116/94 of May 3 and republished by the Decree-Law No. 89/98, 6 of
April and amended by Decree-Law No. 322/99 of August 12, it shall have the following
wording:
" Article 6.
The annual fees of the ICi and the ICa are as follows:
ICi
Gross weight scales Annual rates
(in kilograms) (in Euros)
Up to 2500 ............................................. 27.00
2501 a 3500 ......................................... 45.00
3501 a 7500 ......................................... 105.00
7501 a 11999 ....................................... 173.00
Vehicles of Gross Weight <= at 12 t
76
2 AXES
12000 186.00 193.00 173.00 180.00 165.00 159.00 165.00 157.00 163.00 163.00
12001 a 12999 265.00 312.00 247.00 290.00 277.00 226.00 266.00 224.00 264.00 264.00
13000 a 14999 268.00 316.00 249.00 294.00 281.00 229.00 270.00 227.00 268.00 268.00
15000 a 17999 299.00 333.00 278.00 310.00 296.00 255.00 284.00 253.00 282.00 282.00
> = 18000 379.00 421.00 353.00 392.00 374.00 324.00 359.00 321.00 356.00 356.00
3 AXES
<15000 186.00 265.00 173.00 246.00 165.00 158.00 226.00 157.00 224.00 224.00
15000 a 16999 262.00 297.00 244.00 276.00 264.00 223.00 253.00 222.00 251.00 251.00
17000 a 17999 262.00 303.00 244.00 282.00 269.00 223.00 259.00 222.00 256.00 256.00
18000 a 18999 341.00 378.00 317.00 351.00 335.00 291.00 322.00 288.00 319.00 319.00
19000 a 20999 342.00 378.00 319.00 351.00 335.00 292.00 322.00 290.00 319.00 319.00
21000 a 22999 344.00 382.00 320.00 355.00 339.00 294.00 325.00 291.00 323.00 323.00
> = 23000 385.00 428.00 358.00 398.00 380.00 328.00 365.00 326.00 362.00 362.00
> = 4 AXES
<23000 263.00 295.00 245.00 274.00 233.00 224.00 251.00 222.00 249.00 249.00
23000 a 24999 333.00 375.00 310.00 349.00 333.00 284.00 320.00 282.00 317.00 317.00
25000 a 25999 341.00 378.00 317.00 351.00 335.00 291.00 322.00 288.00 319.00 319.00
26000 a 26999 626.00 710.00 582.00 660.00 630.00 534.00 605.00 529.00 600.00 600.00
27000 a 28999 635.00 727.00 591.00 677.00 646.00 542.00 621.00 537.00 615.00 615.00
> = 29000 652.00 737.00 607.00 686.00 655.00 556.00 629.00 552.00 624.00 624.00
(1) Suspension deemed equivalent according to the definition in Annex III to Council Directive No 96 /53/CE of July 25 laying down the dimensions
highs authorised in national and international traffic and the maximum authorised weights in international traffic for certain road vehicles in
circulation in the Community (OJ No L 235, of September 17, 1996, p. 59).
Motor vehicles of gross weight> = 12 t
Year of 1ª matriculation
Up to 1990 (inclusivé) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000 and after
Weight scales
gross (in
kilograms)
With
suspension
pneumatic
or
With another
type of
suspension
With
suspension
pneumatic
or
With another
type of
suspension
With
suspension
pneumatic
or
With another
type of
suspension
With
suspension
pneumatic
or
With another
type of
suspension
With
suspension
pneumatic
or
With another
type of
suspension
Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros)
2 + 1 AXES
12000 185.00 187.00 172.00 174.00 164.00 158.00 160.00 156.00 159.00 159.00
12001 a 17999 258.00 316.00 242.00 294.00 280.00 223.00 269.00 222.00 267.00 267.00
18000 a 24999 341.00 402.00 320.00 374.00 357.00 296.00 343.00 293.00 340.00 340.00
25000 a 25999 370.00 412.00 347.00 384.00 366.00 320.00 352.00 318.00 349.00 349.00
> = 26000 688.00 757.00 646.00 704.00 672.00 596.00 645.00 591.00 640.00 640.00
2 + 2 AXES
<23000 256.00 292.00 240.00 272.00 229.00 221.00 249.00 220.00 247.00 247.00
23000 a 25999 329.00 373.00 309.00 347.00 331.00 285.00 318.00 283.00 315.00 315.00
26000 a 30999 627.00 715.00 588.00 665.00 635.00 543.00 610.00 538.00 605.00 605.00
31000 a 32999 678.00 734.00 636.00 683.00 652.00 587.00 626.00 582.00 621.00 621.00
> = 33000 722.00 870.00 678.00 810.00 773.00 626.00 742.00 621.00 736.00 736.00
2 + 3 AXES
<36000 639.00 719.00 599.00 669.00 572.00 554.00 613.00 549.00 608.00 608.00
36000 a 37999 705.00 765.00 662.00 717.00 685.00 611.00 662.00 606.00 657.00 657.00
> = 38000 731.00 860.00 685.00 807.00 770.00 633.00 745.00 628.00 739.00 739.00
3 + 2 AXES
<36000 638.00 702.00 598.00 653.00 571.00 552.00 599.00 548.00 594.00 594.00
36000 a 37999 653.00 743.00 613.00 692.00 660.00 566.00 634.00 561.00 629.00 629.00
38000 a 39999 654.00 790.00 614.00 735.00 701.00 567.00 674.00 562.00 668.00 668.00
> = 40000 762.00 979.00 715.00 912.00 870.00 660.00 835.00 655.00 829.00 829.00
> = 3 + 3 AXES
<36000 592.00 701.00 555.00 652.00 530.00 513.00 598.00 508.00 593.00 593.00
36000 a 37999 698.00 775.00 655.00 721.00 688.00 605.00 661.00 600.00 655.00 655.00
38000 a 39999 705.00 788.00 661.00 733.00 700.00 610.00 672.00 605.00 667.00 667.00
> = 40000 721.00 801.00 676.00 745.00 711.00 625.00 683.00 619.00 678.00 678.00
(1) Suspension deemed equivalent according to the definition in Annex III to Council Directive No 96 /53/CE of July 25 laying down the maximum dimensions authorised in the
national and international traffic and the maximum authorized weights in international traffic for certain road vehicles in circulation in the Community
(OJ, L235, September 17, 1996, p. 59).
Articulated vehicles and vehicle assemblies
Year of 1ª matriculation
Up to 1990 (inclusivé) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000 and after
With another
type of
suspension
With
suspension
pneumatic
or
equivalent
(1)
Weight scales
gross (in
kilograms)
With
suspension
pneumatic
or
equivalent
(1)
With another
type of
suspension
With
suspension
pneumatic
or
equivalent
(1)
With another
type of
suspension
With
suspension
pneumatic
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 Euros)
With another
type of
suspension
With
suspension
pneumatic
or
equivalent
(1)
77
ICa
Gross weight scales Annual rates
(in kilograms) (in Euros)
in Kg in Euro
Up to 2500 ...................................... 17.00
2501a3500 .................................. 28.00
3501 a 7500 ................................ 63.00
7501a 11999 .................................... 106.00
Vehicles of Gross Weight <= at 12 t
2 + 1 AXES
12000 119.00 122.00 112.00 115.00 107.00 103.00 106.00 102.00 105.00 105.00
12001 a 17999 140.00 181.00 131.00 170.00 162.00 121.00 157.00 120.00 156.00 156.00
18000 a 24999 142.00 182.00 133.00 171.00 163.00 123.00 158.00 122.00 156.00 156.00
25000 a 25999 142.00 182.00 134.00 171.00 163.00 123.00 158.00 122.00 156.00 156.00
> = 26000 173.00 251.00 162.00 235.00 225.00 150.00 217.00 148.00 216.00 216.00
2 + 2 AXES
<23000
23000 a 24999 118.00 143.00 111.00 134.00 128.00 102.00 124.00 101.00 123.00 123.00
25000 a 25999 142.00 184.00 133.00 172.00 164.00 123.00 159.00 122.00 158.00 158.00
26000 a 28999 170.00 242.00 160.00 227.00 217.00 147.00 210.00 146.00 208.00 208.00
29000 a 30999 172.00 259.00 161.00 243.00 232.00 149.00 224.00 148.00 222.00 222.00
31000 a 32999 258.00 323.00 242.00 303.00 289.00 224.00 279.00 222.00 277.00 277.00
> = 33000
2 + 3 AXES
<36000 199.00 240.00 187.00 226.00 178.00 173.00 208.00 171.00 207.00 207.00
36000 a 37999 228.00 264.00 214.00 248.00 236.00 197.00 229.00 186.00 227.00 227.00
> = 38000 369.00 462.00 346.00 433.00 414.00 320.00 400.00 317.00 397.00 397.00
3 + 2 AXES
<36000 418.00 624.00 392.00 586.00 375.00 362.00 541.00 359.00 536.00 536.00
36000 a 37999 402.00 525.00 377.00 492.00 470.00 349.00 454.00 346.00 451.00 451.00
38000 a 39999 527.00 615.00 495.00 577.00 551.00 457.00 533.00 453.00 429.00 429.00
> = 40000 729.00 846.00 684.00 793.00 757.00 632.00 733.00 627.00 727.00 727.00
> = 3 + 3 AXES
<36000 279.00 363.00 262.00 340.00 250.00 242.00 314.00 240.00 312.00 312.00
36000 a 37999 366.00 455.00 344.00 427.00 408.00 317.00 394.00 315.00 391.00 391.00
38000 a 39999 427.00 460.00 401.00 431.00 412.00 370.00 398.00 367.00 395.00 395.00
> = 40000 439.00 622.00 412.00 584.00 557.00 380.00 539.00 377.00 535.00 535.00
(1) Suspension deemed equivalent according to the definition in Annex III to Council Directive No 96 /53/CE of July 25 laying down the dimensions
highs authorised in national and international traffic and the maximum authorised weights in international traffic for certain road vehicles in
circulation in the Community (OJ, L235, of September 17, 1996, p. 59).
Motor vehicles of gross weight> = 12 t
Year of 1ª matriculation
Up to 1990 (inclusivé) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000 and after
With another
type of
suspension
With
suspension
pneumatic or
equivalent (1)
Gross weight scales
(in kilograms)
With
suspension
pneumatic or
equivalent (1)
With another
type of
suspension
With
suspension
pneumatic or
equivalent (1)
With another
type of
suspension
With
suspension
pneumatic 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 Euros)
With another
type of
suspension
With
suspension
pneumatic or
equivalent (1)
78
2 + 1 AXES
12000 117.00 118.00 110.00 110.00 105.00 102.00 102.00 101.00 101.00 101.00
12001 a 17999 140.00 179.00 131.00 168.00 160.00 121.00 155.00 120.00 154.00 154.00
18000 a 24999 180.00 237.00 169.00 222.00 212.00 156.00 205.00 155.00 203.00 203.00
25000 a 25999 228.00 336.00 214.00 315.00 300.00 198.00 291.00 196.00 288.00 288.00
> = 26000 344.00 461.00 323.00 433.00 413.00 298.00 399.00 296.00 396.00 396.00
2 + 2 AXES
<23000 140.00 179.00 131.00 168.00 125.00 121.00 155.00 120.00 154.00 154.00
23000 a 24999 169.00 226.00 159.00 212.00 202.00 146.00 196.00 145.00 195.00 195.00
25000 a 25999 197.00 239.00 185.00 224.00 214.00 171.00 207.00 169.00 205.00 205.00
26000 a 28999 284.00 398.00 266.00 373.00 357.00 246.00 344.00 244.00 342.00 342.00
29000 a 30999 341.00 455.00 320.00 427.00 408.00 295.00 394.00 293.00 391.00 391.00
31000 a 32999 404.00 534.00 379.00 501.00 478.00 350.00 462.00 347.00 459.00 459.00
> = 33000 537.00 627.00 503.00 588.00 562.00 465.00 543.00 461.00 539.00 539.00
2 + 3 AXES
<36000 395.00 454.00 370.00 426.00 353.00 342.00 393.00 339.00 390.00 390.00
36000 a 37999 423.00 595.00 397.00 558.00 533.00 366.00 516.00 363.00 511.00 511.00
> = 38000 582.00 644.00 546.00 605.00 577.00 504.00 558.00 500.00 554.00 554.00
3 + 2 AXES
<36000 335.00 391.00 314.00 367.00 300.00 290.00 338.00 288.00 336.00 336.00
36000 a 37999 402.00 525.00 377.00 492.00 470.00 349.00 455.00 346.00 451.00 451.00
38000 a 39999 527.00 618.00 495.00 580.00 554.00 457.00 536.00 453.00 531.00 531.00
> = 40000 729.00 850.00 684.00 797.00 761.00 632.00 736.00 627.00 730.00 730.00
> = 3 + 3 AXES
<36000 279.00 363.00 262.00 340.00 250.00 242.00 314.00 240.00 312.00 312.00
36000 a 37999 366.00 455.00 344.00 427.00 408.00 317.00 394.00 315.00 391.00 391.00
38000 a 39999 427.00 460.00 401.00 431.00 412.00 370.00 398.00 367.00 395.00 395.00
> = 40000 439.00 622.00 412.00 584.00 557.00 380.00 539.00 377.00 535.00 535.00
(1) Suspension deemed equivalent according to the definition in Annex III to Council Directive No 96 /53/CE of July 25 laying down the maximum authorized dimensions in traffic
national and international and the maximum authorized weights in international traffic for certain road vehicles in circulation in the Community (OJ No L 235, September 17)
1996, p. 59).
Articulated vehicles and vehicle assemblies
Year of 1ª matriculation
Up to 1990 (inclusivé) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000 and after
With another
type of
suspension
With
suspension
pneumatic or
equivalent (1)
Gross weight scales
(in kilograms)
With
suspension
pneumatic or
equivalent (1)
With another
type of
suspension
With
suspension
pneumatic or
equivalent (1)
With another
type of
suspension
With
suspension
pneumatic 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 Euros)
With another
type of
suspension
With
suspension
pneumatic or
equivalent (1)
CHAPTER IX
Local Taxes
Section I
Municipal tax on real estate
Article 72.
Amendment to the Municipal Tax Code on Real Estate
Articles 33, 39, 40, 43, 44, 62, 62 and 112 of the Municipal Tax Code
on Real Estate, abbreviated by the IMI Code, approved by the Decree-Law
n ° 287/2003 of November 12, shall be replaced by the following:
79
" Article 33.
[...]
1-[ Previous body of the article ].
2-The direct assessment of the buildings whose heritage value is not
exceeds € 1,210, being the building inscribed on the matrix with the heritage value
fixed by dispatch of the head of finance, upon application of the standards
of the following article.
3-Notwithstanding the provisions of the preceding paragraph, whenever the head of
finances to be provided with elements that allow to conclude that of the assessment
direct results a higher value, must determine the achievement of the evaluation.
4-The reference value indicated in paragraph 2 is annually updated, through the
application of the currency devaluation coefficient approved by portaria
of the Minister of Finance.
Article 39.
[...]
1-The base value of buildings edited (Vc) corresponds to the average value of
construction, per square metre, added of the value of the square meter
of the implantation ground set at 25% of that value.
2-The average building value is determined taking into account,
notably, the direct and indirect charges borne in the construction
of the building, such as, those relating to materials, manpower, equipment,
administration, energy, communications and other consumables.
Article 40.
[...]
1-[...]:
A = (Aa + Ab) x Caj + Ac + Ad
where:
Aa represents the privative gross area;
Ab represents the dependent gross areas;
80
Caj represents the coefficient of adjustment of areas;
Ac represents the area of free ground up to the limit of two times the area of
deployment;
Ad represents area of free land that exceeds the two-time limit the area
of deployment.
2-A private gross floor area (Aa) is the total surface, measured by the perimeter
exterior and axes of the walls or other separator elements of the building or
of the fraction, includes closed privative balconies, caves and privately owned attics
with use identical to that of the building or the fraction, the one that applies to
coefficient 1.
3-Dependant gross areas (Ab) are the covered and closed areas of use
exclusive, yet they constitute common parts, even if they are situated in the
exterior of the building or the fraction, whose uses are ancillary
regarding the use of which is intended for the building or fraction, considering,
to that effect, places accessories the garages, the parchments, the
fundraisers, the facilities for animals, the attics or the accessible caves and the
verandas, as long as it is not integrated in the private gross area and other locations
deprivations of distinct function from the previous ones, to which the coefficient applies
0.30.
4-[...].
Article 41.
[...]
The Allocation Coefficient (Ca) depends on the type of use of the buildings
edited, in accordance with the following table:
81
Coefficient Use
Trade ......................................................................................................................
Services .......................................................................................................................
Housing ....................................................................................................................
Social housing subject to statutory costs of controlled costs....
Warehouses and industrial activity .............................................................................
Trade and services in industrial type construction ..............................................
Parking covered and closed .........................................................................
Parking covered and not closed ..............................................................
Parking not covered ..................................................................................
Unlicensed buildings, in very deficient conditions of habitability ...
Fundraisers and tidy ..........................................................................................
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 Coefficient
Majorations:
Unifamily housing ..............................................................................................
Location in closed condo ....................................................................
Individual garage ..................................................................................................
Collective garage ....................................................................................................
Individual pool ......................................................................................................
Collective pool ........................................................................................................
Fields of tennis .......................................................................................................
Other leisure equipment ...............................................................................
Up to 0.20
0.20
0.04
0.03
0.06
0.03
0.03
0.04
82
Constructive quality ...............................................................................................
Exceptional location ...........................................................................................
Central climatization system ...............................................................................
Elevators in buildings of less than four floors .............................................
Location and relative operationality ...............................................................
Minorassets:
There is no kitchen ............................................................................................
Inexistence of sanitary facilities ......................................................................
Lack of public or private network of water ............................................
Non-existence of public or private network of electricity ...................................
Non-existence of public or private gas network ...................................................
There is no public or private network of sewerage.....
Lack of paved streets ........................ .................................................
No elevator in buildings with more than three floors....
Existence of areas lower than regulatory .................................................
Poor state of conservation .........................................................................
Location and relative operationality ..............................................................
Up to 0.15
Up to 0.10
0.03
0.02
Up to 0.10
0.10
0.10
0.08
0.10
0.02
0.05
0.03
0.02
0.05
Up to 0.10
Up to 0.10
TABLE II-Urban buildings intended for trade, industry and services
Elements of quality and comfort Coefficient
Majorations:
Location in commercial centre .............................................................................
Location in buildings intended for offices ................................................
Central climatization system ..............................................................................
Constructive quality ..............................................................................................
Existence of elevator (es) and or escalator (s) ............................................
Location and relative operationality ...............................................................
Minorassets:
Inexistence of sanitary facilities ......................................................................
Lack of public or private network of water ............................................
Non-existence of public or private network of electricity ...................................
0.25
0.10
0.10
Up to 0.10
0.03
Up to 0.20
0.10
0.08
0.10
83
Nonexistents of public or private network of sewage ..............
Lack of paved streets ........................ ................................................
No elevator in buildings with more than three floors....
Poor state of conservation ..........................................................................
Location and relative operationality ...............................................................
0.05
0.03
0.02
Up to 0.10
Up to 0.20
2-[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
g) [...];
h) [...];
i) [...];
j) [...];
l) [...];
m) [...];
n) There is considered to be location and relative operationality when the
building or part of the building situates itself in place that influences positive or
negatively the respective market value or when the same is
benefited or impaired by proximity characteristics,
Involvement and functionality, considering for this purpose,
specifically the existence of telefiles, terraces and the orientation of the
construction.
3-The guidelines for definition of the quality of construction, location
exceptional, poor state of conservation and location and
relative operationality are established by CNAPU on the basis of
criteria endowed with objectivity and, where possible, on the basis of
appropriate technical-scientific fundamentals.
84
Article 44.
[...]
[...]:
Years Coefficient of
vetustez
Less than 2 ........... ...................................................................................
2 a 8 ............................................................................................................
9 a 15 ...........................................................................................................
16 a 25 .........................................................................................................
26 a 40 ..........................................................................................................
41 a 50 ..........................................................................................................
51 a 60 .........................................................................................................
More than 60 ..................................................................................................
1.00
0.90
0.85
0.80
0.75
0.65
0.55
0.40
Article 62.
[...]
1-[...]:
a) [...];
b) [...];
c) To propose the guidelines on the assessment of constructive quality,
of the exceptional location, the deficient state of conservation and the
relative location and operationality;
d) Propose annually, until November 30, to invigorate in the year
next, the average building value per square metre, heard
the official entities and the private associations of the real estate sector
urban;
e) [...].
2-[...].
3-[...].
4-[...].
85
Article 112.
[...]
1-[...].
2-[...].
3-[...].
4-For buildings that are the property of entities that have domicile
tax in country, territory or region subject to a tax regime clearly
more favorable, list constants approved by the Minister of the
Finance, the tax rate is 1%, being raised to 2% in the situations a
that refers to the previous number.
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
10-[...].
11-[...].
12-[...].
13-[...].
14-The municipalities, by deliberation of the municipal assembly, may fix
a reduction of up to 40% of the rate that invigorates in the year to which it respects the tax to
apply to classified buildings as of public interest, of value
municipal or cultural heritage, in the terms of the respective legislation. "
Article 73.
Addition to the IMI Code
It is added to the IMI Code, approved by the Decree-Law No. 287/2003, of 12 of
November, Article 40-The following wording:
86
" Article 40-The
Coefficient of adjustment of areas
1-For buildings whose allocation is housing, the coefficient of adjustment
of areas (Caj) is applied to the deprivative and dependent gross area, and is variable in
function of the area scales, according to the following table and based
in the following formulas:
Aa + 0, 3 Ab
Caj
Adjustment formulas of areas
<= 100 1.00 Aa + 0.3 Ab
> 100-160 0.90 100 x 1.0 + 0.90 x (Aa + 0,3Ab-100)
> 160-220 0.85 100 x 1.0 + 0.90 x (160-
100) + 0, 85x (Aa + 0,3Ab-160)
> 220 0.80 100 x 1.0 + 0.90 x (160-100) + 0, 85 x (220-
160) + 0.80 x (Aa + 0,3Ab-220)
2-For buildings whose allocations are trade or services o
coefficient of adjustment of areas (Caj) is applied to the hard-working gross areas
and dependent, and is variable in function of the area scales, following the
same methodology as calculation of paragraph 1, according to the following table:
Aa + 0, 3 Ab Caj
<= 100 1.00
> 100-500 0.90
> 500-1000 0.85
> 1000 to 0.80
3-For buildings whose allocation is the industry the coefficient of adjustment
of areas (Caj) is applied to the hard-working and dependent gross areas, and is variable
depending on the area scales, following the same calculation methodology
of paragraph 1, in accordance with the following table:
87
Aa + 0, 3 Ab Caj
<= 400 1.00
> 400-1000 0.90
> 1000-3000 0.85
> 3000 to 0.80
4-For buildings whose allocation is that of covered parking, individual
or collective, closed or open, the coefficient of adjustment of areas (Caj)
is applied to the privative and dependent areas and is variable depending on the
area scales, following the same methodology as calculation of paragraph 1, of
agreement with the following table:
Aa + 0, 3 Ab Caj
<=100 1.00
> 100-500 0.90
> 500-1000 to 0.85
> 1000 to 0.80
"
Article 74.
Special effects production rules under the IMI
The provisions of articles 40, 41, 43, 44 of the IMI Code, with the wording introduced
by this Law, as well as in Article 40-A, added to the IMI Code by this Law,
is only applicable as of July 1, 2007.
Section II
Municipal tax on onerous real estate transmissions
88
Article 75.
Amendment to the Municipal Tax Code on the Onerous Transmissions of
Real estate
Articles 6, 8, 9, 15, and 17 and 17 of the Municipal Tax Code on the
Onerous Transmissions of Real Estate, abbreviately designated by IMT Code,
approved by Decree-Law No. 287/2003 of November 12, they go on to the following
wording:
" Article 6.
[...]
[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
g) [...];
h) [...];
i) [...];
j) The acquisitions of rustic buildings that are intended for the first
installation of young farmers candidates for the supports provided for in the
Decree-Law No. 81/91 of February 18, albeit operated in
different times, up to the value provided for in Article 9,
regardless of the value on which would incidify the tax surpass
that limit;
l) [...].
Article 8.
[...]
1-Are exempt from the IMT the acquisitions of real estate by credit institutions or
89
by commercial companies whose capital is directly or indirectly by
those dominated, in the process of execution moved by these institutions
or by another creditor, as well as those carried out in bankruptcy proceedings or
of insolvency, provided that, in any case, they are intended for the realization of
credits resulting from loans made or from paid fiances.
2-A The exemption provided for in the preceding paragraph is still applicable to the acquisitions of
real estate by entities in it referred to, provided that the delivery of the real estate if
destine to the realization of credits resulting from loans or fiances
provided, in the following terms:
a) In the acquisitions of urban buildings or autonomous fractions of these
exclusively intended for housing, which derived from acts of dation
in compliance.
b) In the acquisitions of buildings or autonomous fractions of these no
covered in the previous number, which derived from acts of dation in
compliance, provided that it has elapsed more than a year between the
first lack of payment and the recourse to the dation in fulfillment and
there are no special relations between creditor and debtor, pursuant to the
n Article 58 (4) of the CIRC.
3-In the event that they are acquirers directly or indirectly
dominated by credit institutions, there is only place for exemption when the
acquisitions result from the assignment of the credit or bail made by the
same institutions to those commercial societies and provided that these
societies to be qualified as credit institutions or as
financial companies.
Article 9.
[...]
They are exempted from the IMT the acquisitions of urban building or autonomous fraction of
urban building intended exclusively for housing, the value of which would serve as
basis of settlement does not exceed € 85,500.
90
Article 10.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...]:
a) Those provided for in paragraph a) of Article 6, in Article 7, in para. a) from the
Article 8 (2), provided that the value that would serve as a basis for settlement
of the IMT, should this be due, ascertained in the terms of the rule 5.
article 12, do not exceed the amount referred to in Article 9, as well as
the ones provided for in Article 9 are of automatic recognition,
competing for its verification and declaration to the entity that intercomes in the
conclusion of the act or contract, without prejudice to the provisions of paragraph (e);
b) Those provided for in paragraph b) of Article 6, in para. a) of the Article 2 (2)
8., provided that the value that would serve as a basis for the liquidation of the IMT, case
this was due, ascertained in the terms of rule 5 of Rule 12,
exceeds the amount referred to in Article 9, as well as those provided for in the
point ( 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) To the importance of entrances and debts, or the current value of
pensions, calculated this under the terms of the ( c) of Article 13, by title
of taxation of the onerous acquisition;
91
b) [...].
Article 17.
[...]
1-[...]:
a) Acquisition of urban building or autonomous building fraction
urban intended exclusively for housing:
Value on which focuses on IMT
In euros
Percentage rates
Marginal Average (*)
Up to 85500 0 0
From more than 85500 up to 117200 2 0.5444
From more than 117200 up to 159800 5 1.7322
From more than 159800 up to 266400 7 3.8401
From more than 266400 up to 532700 8
Higher than 532700 to 6 single rate
* At the upper limit of the step
b) [...];
c) [...].
2-[...].
3-When, in respect of the acquisitions referred to in point a) of paragraph 1, the
value on which the tax focuses is higher than € 85500, this is divided
in two parts, being an equal to the limit of the largest of the scales that in it
couber, to which the average rate corresponding to this step is applied, and another,
equal to the surplus, to which the marginal rate for the step is applied
immediately superior.
4-A rate is always 8%, not applying for any exemption or reduction,
any time the purchaser has the residence or registered office in country, territory or
region subject to a more favorable tax regime, approved list constant
by the porterie of the Minister of Finance, without prejudice to the exemption provided for in the
article 7 of the Decree-Law No 540/76 of July 9.
5-[...]. "
92
Section III
Municipal tax on vehicles
Article 76.
Amendment to the Municipal Tax Regulation on Vehicles
They are updated in 2.1% the values of the constant tax of tables I to IV of the
Regulation of the Municipal Tax on Vehicles, approved by the Decree-Law
n ° 143/78 of June 12, as amended thereafter,
by competing with the Directorate General of Taxes, in accordance with this update,
publish in the 2 th series of the Journal of the Republic the respective tables.
CHAPTER X
Tax benefits
Article 77.
Amendment to the Status of Tax Benefits
Articles 14, 17, 21, 22-A, 40, 40-42 and 46 of the Status of Benefits
Tax, approved by the Decree-Law No. 215/89 of July 1, abbreviately designated
by EBF, shall be replaced by the following:
" Article 14.
[...]
1-[...].
2-Are exempt from the municipal tax on the onerous transmissions of
real estate, pension funds and equiparables constituted in accordance with
national legislation.
3-[ Revoked ].
4-[...].
5-[...].
6-[...].
7-The contributions to pension funds and other supplementary schemes
93
of social security referred to in paragraph 4 are deductible to the IRS collection, in the
terms therein, provided that:
a) When paid and supported by third parties, they have been,
demonstrably, taxed as income from the passive subject;
b) When paid and supported by the taxable person, do not constitute
charges inherent in obtaining income from category B.
Article 17.
Creation of Employment
1-For the determination of taxable profit of the taxable persons of the IRC and the
taxable IRS subjects with organized accounting, the charges
corresponding to net creation of jobs for young people and for
long-term unemployed, admitted by contract of employment by
indefinite time, are considered to be 150% of the respective amount
accounted for as the cost of the exercise.
2-For the purposes of the provisions of the preceding paragraph, it shall be deemed to be:
a) Young people, workers aged above 16 years and under 30
years, awound on the date of the conclusion of the contract of employment;
b) Long-term unemployed, the workers available to
the work, pursuant to the Decree-Law No. 79-A/89 of March 13,
who find themselves unemployed and enrolled in the employment centres
there are more than 12 months, without prejudice to have been concluded, during
that period, contracts to term for a period of less than six months, whose
joint duration does not exceed the 12 months;
c) Charges, the amounts borne by the employing entity with
the employee on the title of the remuneration-fixed and the contributions to the
Social Security in charge of the same entity;
d) Net creation of jobs, the positive difference, in a given
economic exercise, among the number of eligible hires in the
terms of paragraph 1 and the number of employee outputs which, at the date of
respective admission, found themselves in the same conditions.
3-The maximum amount of the annual majority, per job posting, is the
corresponding to 14 times the guaranteed monthly minimum consideration.
94
4-For the purpose of the determination of net creation of jobs no
are considered the workers who integrate the household of the
respective employer.
5-A Majoration referred to in paragraph 1 applies for a period of five years to
count of the beginning of the term of the contract of employment, not being cumulable,
you want with other tax benefits of the same nature, you want with others
employment support incentives provided for in other diplomas, when
applicable to the same worker or job posting.
6-The scheme provided for in paragraph 1 may only be granted once in relation to the
same worker, whatever the employer.
Article 21.
Funding for Few-Reformation and Savings Plans-Reform
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
10-Are not deductible to the IRS collection under the terms of paragraph 2, the values
applied by the taxable persons after the date of the passage to retirement.
Article 22-The
[...]
1-[...].
2-Income relating to units of participation in the funds of
capital of risk, paid or placed at the disposal of the respective holders,
whether it is by distribution or by rescue operation, are subject to
retention at the IRS or IRC source, at the rate of 10%, except when the
holders of the income are exempted entities as to income
95
of capital or non-resident entities without stable establishment in
the Portuguese territory to which the yields are attributable, excluding:
a) The entities that are residents in country, territory or region,
subject to a clearly more favourable tax regime, constant
list approved by porterie of the Minister of Finance;
b) Non-resident entities held, directly or indirectly, in
more than 25% by resident entities.
3-A retention in the source referred to in the preceding paragraph has character
definitive whenever the holders are non-resident entities without
stable establishment in Portuguese territory or passive IRS subjects
residents who get the incomes outside the scope of an activity
commercial, industrial or agricultural, and these may, however, opt for the
encompass for the purposes of that tax, in which case the tax withheld
has the nature of tax per account, pursuant to Article 78 of the Code
of the IRS.
4-A withholding dispensation in the source in the cases provided for in paragraph 2 only occurs
when the recipients of the income make evidence, in the face of the entity
paying, exemption from which they take advantage of or the quality of non-resident
in Portuguese territory, up to the date on which the withholding is to be carried out
source, staying, in the event of omission of the proof, the tax substitute
thank you to hand over the entirety of the tax that should have been deducted
in the terms of the law, the general standards set forth in the
competent codes relating to liability for the possible tax in
foul.
5-A proof of the quality of non-resident in Portuguese territory is made in the
terms set out in Articles 15, 16 and 18 of the Decree-Law No. 193/2005,
of November 7.
6-Income holders relating to units of participation in
venture capital funds, when they encompass the incomes that they are
distributed, are entitled to deduct 50% of the income relating to
dividends, under the terms and conditions laid down in Article 40 of the Code
of the IRS and in Article 46 (8) of the IRC Code.
7-The positive balance between the most-valuable and the less-valuable ones resulting from the
divesting of units of participation in venture capital funds is
96
taxed at the rate of 10% when the holders are non-resident entities
to which the exemption provided for in Article 26 of this Statute shall not be applicable or
taxable persons of IRS residing in Portuguese territory who obtain the
income outside the scope of a commercial, industrial or
agricultural and do not opt for the respective encompass.
8-The obligations laid down in Article 119 and Article 125 (1) of the Code of the
IRS must be complied with by the managing entities or registrans.
9-The managing companies of venture capital funds are jointly and severally
responsible for the tax debts of the funds whose management kayaks them.
Article 40.
[...]
1-[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
g) [...];
h) [...],
i) [...];
j) [...];
l) [...],
m) [...];
n) The buildings classified as national monuments, under the terms of the
applicable legislation.
2-[...].
3-[...].
4-[...].
5-A exemption referred to in paragraph n) of paragraph 1 is of an automatic character in the
case of building which has benefited from the exemption provided for in the g) from the
Article 6 of the Municipal Tax Code on Transmissions
Onerous of Real Estate, owing, in the remaining cases, to be recognized by the
97
head of finance of the area of the building situation, the application
properly documented, which must be submitted by the subjects
liabilities within 90 days counted from the verification of the determinant fact
of the exemption.
6-[...].
7-[...].
8-The benefits set out in the paragraphs b) a m) of paragraph 1 cease as soon as
stop checking the assumptions that have determined them, owing to the
owners, enjoy or superficiaries to comply with the willing
in the paragraph g) of Article 13 (1) of the Municipal Tax Code on
Real estate, and those of the n) cessation in the year, inclusive, in which buildings
come to be declassified.
9-[...].
Article 40-The
[...]
1-[...].
2-[...].
3-For the purposes of the previous figures, it is understood by urban rehabilitation the
process of transformation of urbanized soil, understanding the
execution of construction works, reconstruction, alteration, magnification,
demolition and conservation of buildings, as defined in the scheme
legal of the edification, with the aim of improving the conditions of use,
conserving their fundamental character as well as the set of
urbanistic and loose-building operations and urbanization works that target
the recovery of historical areas and critical areas of recovery and
urbanistic conversion, being such rehabilitation certified by the Institute
Housing national or by the municipal chamber, as the case may be.
4-[...].
5-[...].
6-[...].
7-[...].
Article 42.
98
[...]
1-[...].
2--The exemption referred to in the preceding paragraph covers the tie-up,
dispense and garages, albeit physically separated, but integrating the
same building or housing set, as long as used
exclusively by the owner, tenant or their household
as a supplement to the exempt housing.
3-[...].
4-[...].
5-For the purpose of paragraphs 1 and 3, the period of exemption to be granted is
determined in accordance with the following table:
Taxable Value
(in euros)
Period of exemption (years)
Own and permanent housing
Leasing for housing
Up to 157500 6
More from 157500 up to 236250 3
6-If the application is submitted beyond the deadline or if the assignment to
permanent residence of the taxable person or your household
occur after the course of the term, the exemption starts from the year
immediate, inclusive, by the verification of such assumptions, ceasing,
however, in the year in which it would finite, if the allocation had occurred in the
six months immediate to the completion of the construction, the magnification,
improvements or acquisition to onerous title.
7-The tax benefits referred to in this article cease as soon as they leave de
check the assumptions that have determined them, owing to the
owners, enjoy or superficiaries to comply with the willing
in Art. 13 (1) of the Municipal Tax Code on Real Estate.
8-[ Previous Article No 7 ].
9-[ Previous Article No 8 ].
10-A exemption provided for in paragraphs 1 and 2 can only be recognised twice to
same taxable or household subject.
11-A exemption referred to in paragraph 3 may be recognised to the same taxable person
99
by each building or autonomous fraction intended for the purpose in it.
12-Can benefit from the exemption provided for in this article the emigrants, in the
definition given to them by Article 3 of the Decree-Law No. 323/95 of 29
of November, provided that we have checked the foreseen constraints, save
as to the deadline for the respective allocation of the real estate to its dwelling
own and permanent or the respective household.
Article 46.
Real estate investment funds, pension funds and savings funds-reform
1-Stay exempt from municipal real estate tax (IMI) and tax
municipal on the onerous real estate transmissions (IMT), the buildings
integrated into real estate investment funds, in pension funds and
in savings funds-reform, which are constituted and operate in accordance
with the national legislation.
2-Do not benefit from the exemptions referred to in the preceding paragraphs, the
IMI and IMT rates reduced to half, investment funds
private subscription closed real estate whose units of participation
are held by unqualified investors or by institutions
financial on account of those, as well as mixed funds as to the party
whose units of participation are in fixed number. "
Article 78.
Addition to EBF
1-Are deferred to the Status of Tax Benefits, approved by the Decree-Law No. 215/89,
of July 1, Articles 2-22-B, 39.-A and 39.-B with the following wording:
" Article 2.
Expiry of tax benefits
1-The standards that enshrine the constant tax benefits of Parts II and
III of this Statute shall be in force for a period of five years, save
when they have it in reverse.
2-Are kept the tax benefits whose right has been acquired during
100
the duration of the standards that enshrine them, without prejudice to the legal provision
to the contrary.
3-The provisions of paragraph 1 shall not apply to the tax benefits set out in the
articles 14, 15, 21, 22, 22.-A, 22.-B and 40, as well as Chapter V
of this Statute.
Article 22-B
Real estate investment funds in forest resources
1-Stay exempt from IRC the income of any nature obtained by
real estate investment funds that constitute and operate accordingly
with national legislation, provided that at least 75% of its assets
are allocated to the exploitation of forest resources and provided that the same
be submitted to approved and executed Forest Management Plans of
agreement with the regulations in force or is the subject of certification
forest carried out by legally accredited entity.
2-Income relating to units of participation in the funds of
investment referred to in the preceding paragraph, paid or placed at
provision of the respective holders, whether by distribution or by
rescue operation, are subject to retention at the IRS or IRC source, to the
rate of 10%, except where the holders of the income are entities
exempt as to income from capital or non-resident entities
without permanent establishment in Portuguese territory to which the
income is attributable, excluding:
a) The entities that are resident in country, territory or region subject
to a clearly more favorable tax regime, list constant
approved by the porterie of the Minister of Finance;
b) Non-resident entities held, directly or indirectly, in
more than 25% by resident entities.
3-A withholding the source referred to in paragraph 2 shall have a definite character always
that holders are non-resident entities without establishment
stable in Portuguese territory or taxable persons of IRS residents who
obtain the income outside the scope of a commercial activity,
industrial or agricultural, and may these, however, opt for the encompassing
101
for the purposes of that tax, in which case the withheld tax has the nature
of tax on account, pursuant to Article 78 of the IRS Code.
4-A withholding dispensation in the source in the cases provided for in paragraph 2 only occurs
when the recipients of the income make evidence, in the face of
paying entity, of the exemption from which they enjoy or the quality of not
resident in Portuguese territory, to the date on which it is to be carried out
retention at source, staying, in the event of omission of the proof, the substitute
tax obliged thank you to deliver the entirety of the tax that should have been
deducted under the law, the general standards laid down being applicable
in the relevant codes relating to liability for the eventual
foul tax.
5-A proof of the quality of non-resident in Portuguese territory is made in the
terms set out in Articles 15, 16 and 18 of the Decree-Law No. 193/2005,
of November 7.
6-Income holders relating to units of participation in the
investment funds referred to in paragraph 1, when they encompass the
income that is distributed to them, they are entitled to deduct 50% of the
income relating to dividends, under the terms and conditions provided for in the
Article 40 of the IRS Code and in Article 46 (8) of the Code of the
IRC.
7-The positive balance between the most-valuable and the less-valuable ones resulting from the
divestment of units of participation in the investment funds
referred to in paragraph 1 is taxed at the rate of 10% when the holders are
non-resident entities to which the exemption provided for in the
article 26 of this Statute or taxable persons of IRS residing in
Portuguese territory that get the income out of the scope of a
commercial, industrial or agricultural activity and do not opt for the respective
encompass.
8-The obligations laid down in Article 119 and Article 125 (1) of the Code
of the IRS shall be complied with by the managing entities or registrans.
9-The managing entities of the investment funds referred to in paragraph 1 are
required to publish the value of the distributed income, the value of the
tax withheld to holders of the units of participation, as well as the
deduction to correspond to it for the purposes of the provisions of paragraph 6.
102
10-Should the requirements referred to in paragraph 1 cease to occur, cessa a
Application of the scheme provided for in this Article, passing the
scheme provided for in Article 22, owing to the income from the funds of
investment referred to in paragraph 1 that, by date, have not yet been paid
or placed at the disposal of the respective holders, be taxed
autonomously, at the rates provided for in Article 22, plus the interest
matching compensations.
11-The managing entities of the investment funds referred to in paragraph 1 are
jointly and severally liable for the tax debts of the funds whose
management kayba.
Article 39-The
Elimination of the economic double taxation of profits distributed by corporations
residents in the Portuguese-speaking African countries
1-A The deduction provided for in Article 46 (1) of the IRC Code shall apply to the
profits distributed to entities resident by resident affiliated companies
in Portuguese-speaking African countries, as long as verified the
following conditions:
a) The beneficiary of the profits is subject and non-exempt from IRC and
the affiliated company is subject to and does not exempt a tax on the
analogous income to the IRC;
b) The beneficiary entity detains, in a direct way, a participation
which represents at least 25% of the capital of the affiliated society
for a period of not less than two years;
c) The distributed profits come from profits of the affiliated company that
have been taxed at a rate not less than 10% and do not result
of generating activities of passive income, specifically
royalties , more-valuable and other income relative to values
securities, income from real estate situated outside the country of
residence of the society, income from the insurer activity
from predominantly insurance relating to situated goods
out of the territory of residence of the society or insurance
relating to persons who do not reside in that territory, income
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of own operations of the undirected banking activity
mainly to the market of that territory.
2-For the purposes of the provisions of the preceding paragraph, the passive subject of IRC
holder of the participation must have proof of the verification of the conditions of
that depends on the deduction.
Article 39-B
Benefits pertaining to interiority
1-To companies that exercise, directly and the main title, an activity
economic of an agricultural, commercial, industrial or the provision of
services in the areas of the interior, hereinafter referred to as "beneficiary areas", are
granted the following tax benefits:
a) It is reduced to 20% the rate of the income tax of the people
collective (IRC), provided for in Article 80 (1) of the respective
Code, for entities whose main activity is located in the areas
beneficiary;
b) In the case of installation of new entities, whose main activity if
situate in the beneficiary areas, the rate referred to in the preceding paragraph is
reduced to 15% during the first five activity exercises;
c) The reintegrations and amortizations regarding investment expenses
up to € 500,000, excluding those relating to land acquisition and
of passenger cars, of the passive IRC subjects that
to exercise their main activity in the beneficiary areas can be
deduced, for the purposes of determining the taxable profit, with the
majority of 30%;
d) The mandatory social charges borne by the entity
employing employer relative to net job creation by
indefinite time in the beneficiary areas are deducted, for
effects of the determination of taxable profit, with a majorness of
50%.
2-Are conditions to enjoy the benefits provided for in the preceding paragraph:
a) The determination of taxable profit being carried out with recourse to
direct methods of evaluation;
104
b) Having regularized tax situation;
c) Do not have salaries in arrears;
d) They do not result from spin-off made in the last two years prior to
enjoy the benefits.
3-Stay exempt from the municipal tax payment on transmissions
onerous real estate the acquisitions:
a) By young people aged between 18 and 35 years of
age, building or autonomous fraction of urban building situated in the
beneficiary areas, intended exclusively for the first dwelling
own permanent, as long as the value on which to incidify the
tax does not exceed the maximum housing values at costs
controlled increased from 50%;
b) Of buildings or autonomous fractions of urban buildings, provided that
situated in the beneficiary areas and lasting affections to the activity
of the companies.
4-The exemptions provided for in the preceding paragraph are only checked if the acquisitions
are duly participated in the finance service of the area where
are situated the real estate to be acquired, upon declaration that it is const
not have the declarant taken advantage of previously of identical benefit.
5-The exemptions provided for in paragraph 3 shall be dependent on the authorization of the organ
deliberative of the respective municipality.
6-For the purposes of this article, the beneficiary areas are bounded from
agreement with criteria that meet, especially, at low density
population, the index of compensation or fiscal deficiency and inequality
of social, economic and cultural opportunities.
7-A The definition of the criteria and the delineation of the beneficiary territorial areas,
under the terms of the previous number, as well as all standards
regulations necessary for the proper implementation of this article, are
established by the porterie of the Minister of Finance.
8-The tax benefits provided for in this article are not cumulable with
other benefits of identical nature, not hindering the option by another
more favorable.
2-Is added to the Status of Tax Benefits, approved by the Decree-Law No. 215/89, of
July 1, a new Chapter IX, under the epitographe " Benefits to restructuring
105
Entrepreneurship ", which integrates Article 56-B, also added, with the following:
" Article 56-B
Reorganisation of undertakings as a result of acts of concentration or of agreements of
cooperation
1-To companies that exercise, directly and the main title, a
economic activity of an agricultural, commercial, industrial, or
provision of services and that they reorganize, as a result of acts of
concentration or cooperation agreements, may be granted the
following benefits:
a) Municipal tax exemption on the onerous transmissions of
real estate in respect of real estate, not intended for housing,
necessary for concentration or cooperation;
b) Exemption from stamp duty on the transmission of real estate
referred to in paragraph a) or the constitution, increase in capital or the
assets of a capital company necessary to the concentration or to the
cooperation;
c) Exemption from emoluments and other legal charges that if
show due by the practice of the acts inserted in the processes of
concentration or cooperation.
2-The scheme provided for in this Article shall apply to acts of concentration
or to the cooperation agreements involving companies with headquarters, direction
effective or domicile in Portuguese territory, in another member state of the
European Union or, still, in the State in relation to which they vigore a
convention to avoid double taxation on income and capital
celebrated with Portugal, with the exception of entities domiciled in
territory subject to a privileged tax regime defined by the porterium of the
Minister of Finance.
3-For the purposes of this Article, acts of concentration are deemed to be
only the following:
a) The merger of companies, public companies or cooperatives;
b) The incorporation by a society of the ensemble or of one or more
branches of activity of another society, having as a counterpart
106
parts of the social capital of the first, provided that both societies
exercise the same or identical activity prior to the operation and the
transmittant cesse that exercise after the operation;
c) The spinoff of society in which a society highlights parts of its
heritage or dissolve, dividing its heritage into two or
more parts that constitute, each of them, from the point of view
technical an autonomous holding, provided that such an operation gives way to
a concentration on the modality provided for in the paragraph a) .
4-For the purposes of this article, it is understood by acts of cooperation:
a) The constitution of complementary groupings of companies or of
european groupings of economic interest, in the terms of the
legislation in force, which are proposing the provision of services
common, the purchase or sale in common or in collaboration, the
specialization or productive rationalization, the study of markets, the
promotion of sales, the acquisition and transmission of knowledge
technicians or applied organization, the development of new
techniques and products, the training and improvement of personnel, the
execution of specific works or services and any others
common objectives, of a relevant nature;
b) The constitution of legal persons of private law without end
lucrative, upon the association of public companies, companies of
public or majority capitals of public capitals, of societies and
of other persons of private law, with the purpose of,
with respect to the sector to which they respect, maintain a service of
technical assistance, organize a system of information, promote the
standardisation and the quality of products and the convenient technology
of the manufacturing processes, as well as, generally, to study the
prospects for developments in the sector;
c) The conclusion of consortium and association contracts in
participation, under the current legislation, where the
contributions carried out within the framework of the same vism
direct development of productive activities, with the exception of
activities of a real estate nature.
5-The benefits provided for in paragraph 1 can only be granted when if
107
check, cumulatively, that:
a) The operation of concentration or business cooperation do not
appreciates, in a significant way, the existence of a desirable degree of
competition in the market and has positive effects in terms of the
enhancement of the competitiveness of companies or the respective structure
productive, specifically through a better use of the
ability of production or marketing or refinement
of the quality of the goods or services of the companies;
b) The societies involved in the operation exercise, effective and
directly, the same economic activity or activities
economic integrated into the same chain of production and distribution
of the product, share marketing channels or processes
productive or, still, when there is a manifest similitude or
complementarity between the productive processes or the channels of
distribution used; and
c) Regarding the transactions referred to in points b) and c) from the
n. 3, the branch of activity transmitted is made up of a
set of elements that constitute, from the point of view
organizational and technical, an autonomous exploration, not being
considered as such a portfolio of shareholdings or an asset
isolated.
6-The benefits provided for in this article are granted by dispatching
of the Minister of Finance, preceded by information from the Directorate General of the
Taxes (DGCI), the application of the interested companies, which is
delivered at DGCI, accompanied, in duplicate, of study
demonstrative of the advantages and the supporting elements of the
conditions to which the previous article is referred.
7-Of the application must appear expressly for the acts carried out,
provided for in the preceding paragraph 3, and shall be delivered by the date of submission to
record of acts of concentration or cooperation or, where there is no place to
registration, at the date of the production of the legal effects of such acts.
8-The applications submitted by the stakeholders must, still, be
accompanied to appear on the substance of the operation of
business reorganisation and on the study referred to in paragraph 6, issued by the
108
the ministry of the tutelage of the company's activity, as well as to appear,
issued by the Competition Authority, on the compatibility of the
operation designed with the existence of a degree of competition in the
market.
9-A DGCI shall request to appear, on the assumptions of the exemption referred to
in the paragraph c) of paragraph 1, to the General Directorate of the Registered and Notariat,
owing to the same being delivered in the 45 days following the receipt of the
request, presuming a favorable position if the same is not
received at that time.
10-In cases where acts of concentration or cooperation precede the
dispatch from the Minister of Finance, interested companies can
request refund of taxes, emoluments and other legal charges
which demonstrably have supported, within one year of counting
of the date of submission to register the acts of concentration or
cooperation or, where there is no place to be registered, at the date of production of the
legal effects of such acts.
11-The request for reimbursement shall be directed to the competent entities for
settlement of the taxes, emoluments or legal charges borne. "
3-Is added to the Status of Tax Benefits, approved by the Decree-Law No. 215/89, of
July 1, a new X Chapter, under the epitome "Benefits concerning the mecenate", which
integrates articles 56-C, 56.-D, 56.--E, 56.-F, 56.-G and 56.-H, equally postponed,
with the following:
" Article 56-C
Notion of donations
For tax purposes, donations constitute deliveries in cash or in
species granted without countermatches that set up obligations of
pecuniary or commercial character to the planned public or private entities
in the following articles, whose activity consists predominantly of the
realization of initiatives in the social, cultural, environmental, sports or
educational.
Article 56-D
109
Deductions at IRC by virtue of the mecenato
1-Are considered costs or losses of the exercise, in its entirety, the
donations granted to the following entities:
a) State, Autonomous Regions and local authorities and any of their
services, establishments and bodies, even if personalised;
b) Associations of municipalities and freguestics;
c) Foundations in which the State, the Autonomous Regions or the authorities
places to participate in the initial heritage;
d) Uniquely private initiative foundations that pursue purposes of
predominantly social or cultural nature, relatively to its
initial endowment, under the conditions laid down in paragraph 9.
2-Donations referred to in the preceding paragraph are considered costs in
value corresponding to 140% of the respective total when they are intended
exclusively for the pursuit of social purposes, at 120% if
intended solely for the purposes of cultural, environmental,
sports and educational or 130% when awarded under the
multi-annual contracts concluded for specific purposes that set the
objectives to be pursued by the beneficiary entities and the amounts to
attribute by the passive subjects.
3-Are considered costs or losses of the exercise, up to the limit of 8/1000
of the volume of sales or the services provided, the donations assigned to the
following entities:
a) Private institutions of social solidarity, as well as people
legally equated legal bodies;
b) Legal persons of administrative and mere public utilities
public utility that pursue purposes of charity, assistance,
beneficence and social solidarity and solidarity cooperatives
social;
c) Centres of culture and sport organised under the statutes
of the National Institute of Enjoying Free Times of the
Workers (INATEL), as long as it is intended for development
of activities of a social nature of the scope of those entities.
d) Non-governmental organizations whose statutory object is destine
110
essentially to the promotion of the values of citizenship, defence of the
human rights, women's rights and gender equality,
in the applicable legal terms;
e) Non-governmental organizations for development;
f) Other promoter entities of aid initiatives for populations
carects of humanitarian aid as a result of disasters
natural or other situations of international calamity,
recognized by the Portuguese State, upon joint dispatch
of the Ministers responsible for the areas of finance and business
foreigners.
4-Donations referred to in the preceding paragraph are taken at costs in value
corresponding to 130% of the respective total or 140% in the case of whether
intended to cost the following measures:
a) Support for childhood or the third age;
b) Support and treatment of addictions or patients with sida,
with cancer or diabetics;
c) Promotion of initiatives directed at the creation of opportunities for
work and social reinsertion of people, families or groups in
situations of exclusion or risk of social exclusion, specifically in the
scope of the guaranteed minimum income, of fight programmes
against poverty or programmes and measures adopted in the context
of the social employment market.
5-Are considered costs or losses of the exercise, up to the limit of 8/1000
of the volume of sales or services provided, in value corresponding to
150% for the effects of IRC and IRS category B, the donations
granted to the entities referred to in the preceding paragraphs that are intended
to cost the following measures:
a) Prenatal support for adolescents and women in risk situation and the
promotion of initiatives with that end;
b) Support for means of information, counselling, forwarding
and of help to pregnant women in social, psychological, or
economically difficult;
c) Support, reception, human and social aid to single mothers;
d) Support, reception, social help and children's forwarding
111
born in situations of risk or victims of abandonment;
e) Help to the installation of life support centres for adolescents and
pregnant women whose socio-economic or family situation the
prevent from ensuring the conditions of birth and education of the
child;
f) Support for the creation of infrastructure and services designed to facilitate the
reconciliation of motherhood with the professional activity of the parents.
6-Are considered costs or losses of the exercise, up to the limit of 6/1000
of the volume of sales or the services provided, the donations assigned to the
following entities:
a) Cultural cooperatives, institutes, foundations and associations that
pursue research activities, except those of a nature
scientific, culture and defence of historical-cultural heritage and of the
environment, and well so other non-profit entities that
develop actions within the framework of the theatre, the bailed, the music, the
organization of festivals and other artistic manifestations and of the
cinematographic, audiovisual and literary production;
b) Museums, libraries and historical and documentary archives;
c) Environmental non-governmental organizations (ONGA);
d) Institutions that are dedicated to the scientific or technological activity;
e) Mediatties, dissemination centres, schools and communication bodies
social that is dedicated to the promotion of scientific and technological culture;
f) Olympic Committee of Portugal, Confederation of Sport of
Portugal, legal persons holding the status of public utility
sports, promoter associations of sport and associations
endowed with the status of public utility that have as the object the
fosters and the practice of sports activities, with the exception of
participating sections in sports competitions of nature
professional;
g) Centres of culture and sport organised under the Statutes
of the National Institute of Enjoying Free Times of the
Workers (INATEL), with the exception of donations covered
by the letter c) of the previous number;
h) Educational establishments, vocational schools, artistic schools and
112
Kindergartens legally recognized by the Ministry of
Education;
i) Institutions responsible for the organization of universal fairs or
world, in the terms to be defined by resolution of the Council of
Ministers.
7-Donations provided for in the preceding paragraph are taken at costs in value
corresponding to 120% of the respective total or at 130% when assigned
under multi-annual contracts concluded for specific purposes which
set the objectives to be pursued by the beneficiary entities and the
amounts to be allocated by the taxable persons.
8-Are considered costs or losses of the exercise, up to the limit of 1/1000
of the volume of sales or services provided in the financial year
commercial, industrial or agricultural activity, the assigned importances
by the associates to the respective 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 dispatching set of the
Finance and tutelage ministers, the donations granted for the appropriation
initial of uniquely private initiative foundations since
pursue purposes of a predominantly social or cultural nature and the
respective statutes predict that in the case of extinction, the goods reverse
for the State or, alternatively, be ceded to the entities covered
by Article 10 of the IRC Code.
10-The entities referred to in point a) of paragraph 6 shall obtain from the
Minister of the respective tutelage, in advance of the obtaining of the donations, the
declaration of its framework in this chapter and of the respective
cultural, environmental, sporting or educational interest of the activities
pursued or actions to be developed.
11-In the case of donating goods in a state of use, the value to be considered for
effects of the calculation of the deduction on taxable profit under the terms of paragraph 1 of the
Article 15 of the IRC Code, is the tax value that the goods have in the
exercise in which they are donated, deducted from the reintegrations actually
practiced and accepted as a tax cost under applicable law.
12-A deduction to be made pursuant to paragraphs 2 a to 10, may not surpass in the
its overall 8/1000 of the volume of sales or services provided.
113
Article 56-E
Deductions in IRS by virtue of the mecenato
1-The donations in cash allocated by the natural persons residing in
national territory, under the terms and conditions laid down in the preceding Articles,
are deductible to the collection of the year to which they are concerned, with the following
specificities:
a) In value corresponding to 25% of the allocated importances, in the
cases in which they are not subject to any limitation;
b) In value corresponding to 25% of the allocated importances, up to the
limit of 15% of the collection, in the remaining cases;
c) Deductions are only made in the case that they have not been
accounted for as costs.
2-Are still deductible to the collection, in the terms and limits set out in points b) and c)
of the previous number, the donations granted to churches, institutions
religious, legal persons from non-profit purposes belonging to confessions
religious or by them instituted, being their importance considered in
130% of its quantitative.
3-Are also deductible to the collection, in the terms and limits set out in paragraph º1, the
donations in kind attributed by passive IRS subjects who exercise
business and professional activities, being the tax value determined
in the terms of paragraph 11 of the preceding Article.
Article 56-F
VAT-Transmissions of goods and benefits of services free of charge
They are not subject to VAT the transmissions of goods and the benefits of services
made free of charge by the entities to whom donations are granted
covered by this diploma, for the direct benefit of natural persons
or collective that ascribe them when the corresponding value does not overpass,
as a whole, 5% of the amount of the donations received.
Article 56-G
114
Mecenato for the information society
1-Are considered costs or losses of the exercise, up to the limit of 8/1000 of the
volume of sales or services provided, in value corresponding to
130% for the effects of IRC and IRS category B, the donations of
computer equipment, computer programs, training and
consultancy in the area of informatics, granted to the entities referred to us
n. ºs 1 and 3 and in the paragraphs b), d) , e) and h) of paragraph 6, all of the articles 56.-D.
2-Donations provided for in the preceding paragraph are taken at costs in value
corresponding to 140%, when assigned under contracts
multiannual that set objectives to be achieved by the beneficiary entities and the
goods and services to be allocated by the taxable persons.
3-The period of amortization of informatics equipment by the subjects
liabilities referred to in paragraph 1 is two years, or by the residual value if it occurs
after two years, in the case of donation of the same to the entities referred to
at that number.
4-Do not relive for the effects of the previous number the donations made to
entities in which donors are associated or in which they participate in the
respective social organs.
5-The taxable persons using the amortization scheme provided for in paragraph 3
communicate to the Ministry of Science, Technology and Higher Education as
donations that warranted him.
6-For the purposes of the provisions of this Article consider equipment
computer the computers, modems , ISDN plates and appliances of
terminal, including printers, digitizers and set-top-boxes .
Article 56-H
Ancillary obligations of beneficiary entities
1-The beneficiary entities of the donations are obliged to:
a) Issue document proving the amounts of donations
received from your patrons, with the indication of your framing
within the framework of this Statute, and well, with the mention that
the donative is granted without counterparts, according to the
115
provided for in Article 56-C;
b) Possess up-to-date record of the patron entities, of which they are constem,
namely, the name, the tax identification number, as well as
the date and value of each donate that has been assigned to us
terms of this Statute;
c) Deliver to the Directorate General of Taxes, by the end of the month of
February of each year, an official model statement, concerning
to donations received in the previous year.
2-For the purposes of the a) of the previous number, the supporting document
must contain:
a) The legal quality of the beneficiary entity;
b) The legal normative where it falls, as well as, where applicable, the
identification of the dispatching required for recognition;
c) The amount of the donations in cash, when this is of a nature
monetary;
d) The identification of the goods in the case of donations in kind.
3-Donations in cash of value greater than € 200 shall be made
by means of payment that allows the identification of the patron,
in particular bank transfer, nominative cheque or debit
direct. "
Article 79.
Amendment to supplementary legislation in the context of tax benefits
Articles 7 and 14 of the Cooperative Tax Statute, passed by Law No. 85/98, 16 of
December, shall be replaced by the following:
" Article 7.
[...]
1-[...].
2-[...].
3-A IRC rate applicable to the taxable result of the co-operatives is 20%,
with the exception of the results from operations with third parties, of
116
Activities for the respective cooperative purposes and those covered by the
taxation by the special taxation regime of groups of companies, the
which is applicable the rate provided for in Article 80 (1) of the IRC Code.
4-The confidential or undocumented expenses incurred by the
cooperatives are taxed autonomously at IRC at the rate to which the
n Article 81 (2) of the IRC Code, without prejudice to the provisions of paragraph g)
of Article 42 (1) of that Code.
5-[...].
6-[...].
7-Social solidarity cooperatives and cooperatives that are
declared legal persons of public utility shall enjoy the exemption
established, respectively in the points b) and c) of Article 10 (1) of the
IRC Code, with the restrictions and on the terms provided therein.
Article 14.
Municipal Tax on Real Estate
1-In the case of housing urban buildings, ownership of cooperatives of
housing and construction and by these ceded to their members in regime of
collective property, whatever the respective modality provided that
intended for the own and permanent housing of these, the exemption provided for in
n Article 10 (2) of this Statute shall apply in the terms and conditions
defined in Article 42 of the Status of Tax Benefits.
2-Stay equally exempt from municipal property tax on real estate
educational cooperatives integrated into the education system, as to the buildings
or part of buildings intended directly for the realization of their purposes,
applying, with the necessary adaptations, the provisions of paragraphs 2 and
the following of Article 40 of the Status of Tax Benefits.
3-[ Revoked ]. "
117
Article 80.
Legislative authorization in the context of tax benefits
Is the Government authorized to review and republish, by integrating all the amendments that
have been introduced up to the date of the publication of this Law, with the corrections that
are required, the Status of Tax Benefits, approved by the Decree-Law No. 215/89,
of July 1.
Article 81.
Repeal of standards in the scope of tax benefits
1-Are repealed Article 14 (3), Articles 16, 25, 44, 51, and 4 (4) of the
article 56 of the Statute of Tax Benefits, approved by the Decree-Law No. 215/89,
of July 1.
2-Are repealed Article 14 (3) and Articles 17, 18 and 19 of the Fiscal Status
Co-operative, approved by Law No. 85/98, of December 16.
3-Are also repealed:
a) The Act No. 18/82 of July 8;
b) The Decree-Law No 447/85 of October 25;
c) The Decree-Law No 20/86 of February 13;
d) The Decree-Law No 251/86 of August 25;
e) The Decree-Law No 1/87 of January 3;
f) The Decree-Law No 168/87 of April 13;
g) The Decree-Law No 168/90 of May 24;
h) The Statute of the Mecenate, approved by the Decree-Law No. 74/99 of March 16;
i) The Law No. 171/99 of August 18.
Article 82.
Transitional provisions in the scope of tax benefits
To the amendments made by this Law to the Status of Benefits applies to the scheme
following transitional:
a) They are kept, in the terms in which they were granted, the tax benefits
constants of Parts II and III whose right has been acquired up to 31 of
118
December 2006;
b) Of the implementation of the scheme provided for in Article 2 (1)-It may not result in
extension of the deadlines set for the duration of the constant benefits of the
Status of Tax Benefits, Approved by Decree-Law No. 215/89, 1 of
July;
c) The tax administration notifies, within 180 days of the entry into force of the
present law, all taxable persons, who are found to be benefiting from the exemption
referred to in paragraph n) of Article 40 (1) of the Statute of Tax Benefits, of the
cessation of this benefit by alteration of its assumptions;
d) The taxable persons referred to in the preceding paragraph may, within 90 days of
count from the date of the notification, apply for the exemption referred to in Article 42 of the
Status of Tax Benefits if they meet all the requirements referred to therein and if
for the same building have not yet benefitted from this scheme;
e) The new wording of Article 17 applies relatively to periods of taxation
initiating after the entry into force of this Law;
f) The revocation of Article 56 (4) of the Statute of Tax Benefits no
undermines its application to the income earned in its duration;
g) The repeal of Article 44 of the Status of Tax Benefits shall be without prejudice to its
application to real estate acquired or built through the system " savings
emigrant " upon contracted operations up to the date of entry into force of the
Decree-Law No 169/2006 of August 17;
h) The revocation of the Statute of the Mecenate produces effect from January 1 of
2007, staying, however, remaining the legal effects arising from
acknowledgements already made;
i) In the event of failure to comply with the conditions of reimbursement and use provided for in
n. paragraphs 2 and 4 of Article 17 of the Cooperative Tax Statute, approved by the Decree-
Law No. 85/98 of December 16, the sum of the annual amounts deducted in
date prior to the entry into force of this Law, aggravated of an importance
corresponding to the application to each of them of the product of 10% by the number of
years decorated since the one in which the right to deduction was exercised, is increased
to the IRS collection of the year in which such a refund or use occurs, for what
cooperatives are required to report to the tax administration the occurrence
of such facts.
119
CHAPTER XI
Procedure, procedure and tax offences
Section I
Tax General Law
Article 83.
Amendment to the General Tax Act
Articles 14, 45, 49, 60 and 89.-A of the General Tax Act, passed by the Decree-Law
n. 398/98, of December 17, abbreviated by LGT, go on to
following wording:
" Article 14.
Tax benefits and other advantages of a social nature
1-A allocation of tax benefits or other advantages of a social nature
granted depending on the income of the beneficiary or their household
family depends, in the terms of the law, on knowledge of the tax situation
global of the interested.
2-holders of tax benefits of any nature are always required
revealing or authorizing disclosure to the tax administration of the
assumptions of its concession, or to comply with other obligations laid down in the
law or in the instrument of recognition of the benefit, namely the
relating to taxes on income, expenditure or heritage, or the
standards of the social security system, under penalty of the said benefits
stay without effect.
Article 45.
[...]
1-[...].
2-[...].
3-[...].
120
4-[...].
5-[...].
6-For the purposes of counting the time limit referred to in paragraph 1, the notifications under
registration shall always be deemed to be carried out on the 3. working day later than the
registration or on the 1. the working day following that, when that day is not useful.
Article 49.
[...]
1-[...].
2-[ ... ].
3-The statutory limitation period suspending itself by virtue of payment of
legally authorized benefits, or of claim, challenge, appeal
or opposition, in the cases that determine the suspension of debt collection.
Article 60.
[...]
1-[...].
2-The hearing is dispensed with:
a) In the event that the settlement is carried out on the basis of the declaration of the
taxpayer or the decision of the application, complaint, appeal or petition
be favorable to you;
b) In the event that the liquidation takes place officiously, on the basis of
objective values provided for in the law, provided that the taxpayer has
been notified for presentation of the missing statement, without the
has done.
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
121
Article 89-The
[...]
1-There is a place the indirect assessment of the taxable amount when it is lacking
income statement and the taxpayer evidenced the manifestations of
fortune set out in the table provided for in paragraph 4 or when the yield
net declared show a disproportion greater than 50%, for less,
in relation to the standard yield resulting from the said table.
2-[...].
3-[...].
4-When the taxable person does not make the evidence referred to in the preceding paragraph
in respect of the situations provided for in paragraph 1 of this article, considers itself as
taxable income at IRS headquarters, to be framed in the category G, in the year
in question, and in the case of points (s) a) and b) of paragraph 2, in the following three years,
when there are no evidence founded, in accordance with the criteria set out
in Article 90, which allow the tax administration to fix income
higher, the standard yield ascertained in the terms of the following table:
[...]
5-[...].
6-A Decision to evaluate the matter collectable by the indirect method
constant of this article is the competence of the director of finance of the area of the
tax domicile of the taxable person, without a delegation faculty.
7-[...].
8-[...].
9-[...]. "
Article 84.
Legislative authorization within the framework of the LGT
Is the Government authorized to enshrine a regime of binding prior agreements on
transfer prices, in order to the determination of the methodologies to be used by the
taxpayers and related entities in mandatory terms for the tax administration.
122
Section II
Procedure and Tributary Process
Article 85.
Amendment to the Code of Procedure and the Trial Procedure
Articles 39, 73, 163, 195, 219, 240, 250, 250, and 251, 250 and 251 of the Code of
Procedure and of the Tributary Process, approved by the Decree-Law No. 433/99, of 26 of
October, abbreviated as designated by CPPT, shall be replaced by the following:
" Article 39.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
10-This Article shall be without prejudice to the application of the provisions of paragraph 6 of the article
45. of the General Tax Act.
Article 73.
[...]
1-[...].
2-[...].
3-[...].
4-When the value of the process does not exceed the courtside's quynch of the court's remit
tributary, the local peripheral organ decides immediately after the end of the
instruction, should this one have taken place.
5-[...].
123
6-[ Revoked ].
Article 163.
[...]
1-Are essential requirements of executive titles:
a) [...];
b) Signature of the issuing entity or promoter of the execution, by
chancel under the terms of this Code or, preferably,
by means of qualified electronic signature betting;
c) [...];
d) [...];
e) [...].
2-[...].
3-Executive titles are issued by electronic means and, when
coming from external entities, should preferably be delivered
to tax administration by electronic transmission of data, valendo
in that case as signature the access certification.
4-A The affixing of the qualified electronic signature shall be carried out in accordance
with the legal and regulatory requirements demanded by the System of
Electronic Certification of the State-Infrastructure of Chaves Publicas.
Article 189.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-Case if you win the benefits by the non-payment of any of them or
as soon as it notified the rejection of the request for payment in
benefits or the dation in payment, proceed immediately the process
of execution.
124
7-[...].
8-[...].
Article 195.
[...]
1-When the interest of the effectiveness of the collection makes it commendable, the organ
of the tax implementation may constitute legal mortgage or pawn.
2-A legal mortgage is constituted with the application for registration to the conservatory
competent, which is carried out by electronic means, where possible.
3-[ Revoked ].
4-For the purposes of paragraph 2, the employees of the organ of the tax implementation shall enjoy
care priority in the conservatory in terms identical to those of the
lawyers or solicitors.
5-[...].
Article 196.
[...]
1-[...].
2-The provisions of the preceding paragraph shall not apply to the debts of resources
own community and the debts resulting from lack of delivery, within
of the respective legal deadlines, tax withheld at source or legally
passed on to third parties, save in the event of the passing of the executed,
counting in that case the deadline for the application for payment to
from the citation in accordance with Article 155 (4)
3-[...].
4-regardless of the requirements of the preceding paragraph, without prejudice to the
counterordinational or criminal liability that the case couber, is
still admitted to the possibility of payment in instalments, upon
application to be submitted at the time of the opposition and provided that it is demonstrated
the exceptional financial difficulty and predictable consequences
gravy economic, not the number of monthly installments
exceed 12 and the value of any of them being less than 1 unit of account in the
125
moment of authorization.
5-[ Previous Article No 4 ].
6-[ Previous Article No 5 ].
7-[ Previous Article No 6 ].
8-[ Previous Article No 7 ].
9-[ Previous Article No 8 ].
10-[ Previous Article No 9 ].
11-[ Previous Article No 10 ].
12-[ Previous Article No 11 ].
Article 219.
[...]
1-Without prejudice to the provisions of paragraph 4 of this Article, the penhour shall begin
by the goods whose pecuniary value is of the easiest achievement and shows
appropriate to the amount of the credit of the exequent.
2-Treating debt with privilege, and in the lack of goods to which the
previous number, the penhour starts for the goods to which this respect, if still
belong to the executed and without prejudice to the provisions of paragraph 2 of the article
157.
3-[ Revoked ].
4-[...].
Article 240.
[...]
1-[...].
2-[...].
3-The body of the tax implementation only proceeds to the convening of creditors when
of the autos consents to the existence of any real warranty right.
4-[...].
126
Article 250.
[...]
1-[...]:
a) The urban real estate, inscribed or missing in the matrix, by the value
tax patrimonial ascertained pursuant to the Tax Code
Municipal On Real Estate (CIMI);
b) The rustic real estate inscribed or missing in the matrix, by the value that
is fixed by the organ of the tax implementation, and the fixation may be
preceded by technical opinion of the chairman of the evaluation commission
or of an expert evaluator designated under the law, not being able to
be lower than the patrimonial value;
c) The furniture, for the value that has been attributed to them in the auto
attachment, save if another is ascertained by the body of the tax execution,
may this clearance be preceded by technical advice requested
the expert with specialized technical knowledge.
2-The body of the tax implementation officiously promotes the evaluation of buildings
urban yet not yet assessed in the terms of the CIMI, which will be completed in the
maximum term of 20 days and shall be carried out by direct verification, without
need for the documents provided for in Article 37 of the respective Code.
3-A evaluation carried out in the terms of the previous number produces effects
immediate at the headquarters of the IMI.
4-[ Previous Article No 2 ].
Article 251.
[...]
1-[...].
2-A The proposal may also be sent by electronic transmission of
data, in the terms set out in portaria of the Minister of Finance.
3-[...].
4-[...]. "
127
Article 86.
Repeal of CPPT standards
Article 73 (3), Article 195 (3) and Article 219 (3) of the Article 219 are hereby repealed.
Procedure and Trial Code, approved by the Decree-Law No. 433/99,
of October 26.
Section III
Tax Offences
Article 87.
Amendment to the General Regime of Tax Offences
Articles 26, 28, 41, 52, 73, 75, 105, 108, 109, 109, 109, 109, 109 and 110 of the
General Regime of Tax Offences, passed by Law No. 15/2001 of June 5,
abbreviately designated by RGIT, shall be replaced by the following:
" Article 26.
[...]
1-[...].
2-[...].
3-The minimum amount of the fine to be paid is € 30, except in the event of
reduction of the fine in which it is € 15.
4-[...].
Article 28.
[...]
1-[...].
2- Where the offence provided for in Article 108 (6) is committed to
title of dolo and the amount of net cash subject of the said offence
is of value greater than € 150,000, is decreed, by way of ancillary sanction, to
loss of the total amount exceeding that quantitative.
128
3-The assumptions of the application of the ancillary sanctions provided for in the figures
previous ones are those established in the general regime of the illicit mere ordinance
social.
4-[ Previous Article No 3 ].
5-[ Previous Article No 4 ].
Article 41.
[...]
1-[...].
2-[...].
3-If the same fact constitutes a tax crime and common crime or when the
investigation of tax crime takes special complexity, the Ministry
Public can determine the constitution of teams also integrated by
elements to be designated by other criminal police bodies to proceed
to acts of inquiry.
Article 47.
[...]
1-If you are running proceedings for judicial challenge or have place opposed to the
execution, pursuant to the Code of Procedure and the Tributary Process,
where the tax situation of whose definition depends on the
criminal qualification of the imputed facts, the tax criminal proceedings
suspend themselves until they have transiting on trial the respective sentences.
2-[...].
Article 52.
[...]
[...]:
a) [...];
b) Dealing with tax counter-ordinance, the application of fines
provided for in Articles 114 and 116 to 126, as well as those against-
129
autonomous ordinances, to the leader of the local tax office of the
area where the offence took place and the application of the planned fines
in Articles 114, 118, 119 and 126, when the missing tax is
greater than € 25000, and in Articles 113, 115, 127 and 128 to the
director of finance of the area where the offence took place, to whom
compete still the application of ancillary sanctions.
Article 70.
[...]
1-The leader of the competent tax office notifies the accused of the fact or
established facts in the process of counterordinance and punishment in which
incurs, also communicating to you that within 10 days you may submit
defense and join the process the probatory elements that understand, well
how to use the possibilities of early payment of the fine us
terms of Article 75 or, up to the decision of the process, of payment
voluntary pursuant to Art. 78 para.
2-[...].
3-[...].
Article 73.
[...]
1-A seizure of goods that have constituted the subject of counterordinance
may be carried out at the time of the lifting of the news self or in the
course of the procedure by the competent entity for the application of the fine,
where it is necessary for the purpose of proof or guarantee of the provision
tax, fine or cost.
2-[...].
3-[...].
4-It is correspondingly applicable to the provisions of Article 18 (6),
of Article 19 (3), Article 20 (3), of Article 38 (1) and (2) and
of Article 39 para.
5-Treating the seizure of liquid money within the meaning of the legislation
130
community and national about movements of liquid money at the entrance and the
exit from the national territory, the values are deposited in institution of
duly authorized credit, to the order of the competent authorities.
6-[ Previous Article No 5 ].
7-[ Previous Article No 6 ].
Article 75.
[...]
1-The accused who pay the fine within the time frame for the defence benefits, by effect of the
anticipation of the payment, of the reduction of the fine to a value equal to the
legal minimum cominate for the counterordinance and the reduction to half of the
procedural costs.
2-The advance payment of the fine does not deviate from the application of the sanctions
accessory provided for in the law.
3-Should the defendant not proceed, within the legal period or within the time limit that is fixed, to the
regularization of the tax situation, loses the right to the reduction provided for in the n.
1 and the counterordinance process proceeds for fixing the fine and
collection of the difference.
Article 78.
[...]
1-The voluntary payment of the fine determines its reduction to 75% of the
fixed amount, however, may not, however, the fine payable be lower than the
the respective minimum amount, and without prejudice to the procedural costs.
2-Fixed to fine by the competent entity, the accused shall be notified to the
pay voluntarily within 15 days, under penalty of losing the right to
reduction predicted in the previous number.
3-[ Previous Article No 4 ].
4-If the accused, up to the decision, not regularizing the tax situation loses the
right to the reduction referred to in paragraph 1 and the process proceeds to
collection of the part of the reduced fine.
131
Article 105.
[...]
1-[...].
2-[...].
3-[...].
4-The facts described in the preceding paragraphs are only punishable if:
a) They have elapsed more than 90 days on the expiry of the statutory deadline of
delivery of the provision;
b) The provision communicated to the tax administration through the
corresponding statement, is not paid, increased interest
respective and the value of the applicable fine, within 30 days after
notification for the purpose.
5-[...].
6-[...].
7-[...].
Article 108.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-A the same fine is, still, applicable to whom, at the entrance or exit of the territory
national, violate the legal duty of statement of amount of net cash,
as such defined in EU and national legislation, equal to or greater than €
10,000, carried by you and by travel.
7-It is considered that such duty has not been met when the information
constant of the form is not correct or is incomplete, save
when the incorrect or missing elements can be suppressed or
warrants to supply the declarant, in the act of control, and the inaccuracies or
omissions are not to be cultured.
132
8-[ Previous Article No 6 ].
Article 109.
[...]
1-[...].
2-[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
g) [...];
h) [...];
i) [...];
j) [...];
l) [...];
m) [...];
n) [...];
o) [...];
p) Introduce in the consumption or commercialize products with violation of the
sealing, packaging or marketing rules established by the
Code of Special Taxs on Consumption and in legislation
supplementary;
q) Acquire or consume colored oil and marked without being holder of
card with microcircuitry.
3-[...].
4-[...].
5-[...].
133
Article 110.
[...]
1-[...].
2-A the same fine is applicable to whom, by any means, prevent or
embark on any verification, reverification or other any action of
supervision, even if preventive, of goods, books or documents,
ordered by competent employee, in any means of transport or
on any establishment, store, warehouse or closed enclosure that does not
be house of housing. "
Article 88.
Addition to the General Regime of Tax Offences
It is added to the General Regime of Tax Offences, passed by Law No. 15/2001, 5
of June, Article 129, with the following wording:
" Article 129.
Violation of the obligation to own and move bank accounts
1-A lack of bank account in legally anticipated cases is punishable by
coima from 180 a to € 18000.
2-A lack of achievement through bank account of movements in cases
legally provided is punishable with fine of € 120 a € 3000.
3-A payment realization through different means of the legally
predicted is punishable with fine of € 120 a € 3000. "
Section IV
Other provisions
Article 89.
Amendment to the supplementary regime of the tax inspection procedure
Articles 17 and 46 of the Supplementary Scheme of the Tax Inspection Procedure,
134
approved by Decree-Law No. 413/98 of December 31, they go on to the following
wording:
" Article 17.
[...]
The acts of inspection may extend to varying territorial areas of those provided for
in the previous article or be carried out by another service, upon decision
substantiated from the entity that has ordered them.
Article 46.
[...]
1-[...].
2-Considerate the officials of the Directorate General of the
Taxes mundane from order of service issued by the competent department
for the procedure or the practice of the act of inspection, or in the case of
not required copy work order from the dispatch of the top
hierarchical that determined the realization of the procedure or the practice of the
act.
3-[...].
4-[...].
5-[...].
6-[...].
7-The inspection actions that aim at the mere consultation, collection and intersection of
elements together of passive subject, of any territorial area, with whom
the taxable person inspected maintains economic relations are
carried out upon delivery, on the part of the employee, of the diligence note
that indicates the executed task. "
CHAPTER XII
Community tax harmonisation
135
Article 90.
Transposition of Council Directive No. 2005 /19/CE of the Council of February 17
2005
1-The present full article the transposition into the national legal order of the Directive
n ° 2005 /19/CE of the Council of February 17, 2005 amending Directive n.
90 /434/CE, relating to the common tax regime applicable to mergers, cisions, entries of
assets and exchange of shares between companies of different member states.
2-Articles 67, 68, 69, 70 and 76 of the IRC Code, go on to have the following
wording:
" Article 67.
[...]
1-[...].
2-It is considered to be fission the operation by which:
a) A society (fissile society) highlights one or more branches of its
activity, while maintaining at least one of the branches of activity, to
with them constituting other societies (beneficiary societies) or
to merge them with already existing societies by assigning to the
its associates of representative parts of the social capital of these latter
societies and, eventually, of an amount in money that does not
exceeds 10% of the nominal value or, in the lack of nominal value, of the value
accounting equivalent to the nominal of the holdings that
are assigned.
b) [...].
3-[...].
4-For the purposes of the preceding paragraph and of the a) of paragraph 2, considers itself " branch
of activity " the set of elements that constitute, from the point of view
organizational, an autonomous economic unit, that is, a set
capable of functioning by your own means, which you can understand
the debts incurred for your organization or operation.
5-Consider permute of social parts the operation by which a
society (acquiring society) acquires a stake in the capital
136
social of another (acquired society), which has the effect of giving it to
majority of the voting rights of the latter, or by which a society, already
holder of such majority shareholding, acquires new participation in the
acquired society, upon assignment to the associates of this, in return for the
their titles, from representative parts of the social capital of the first
society and, eventually, of an amount in cash not exceeding the
10% of the nominal value or, in the lack of nominal value, of the value
accounting equivalent to the nominal of the securities delivered in return.
6-[...].
7-[...].
8-[...].
9-[...].
10-[...].
Article 68.
[...]
1-[...]:
a) [...];
b) Transfer to a resident society in Portuguese territory
of stable establishment situated in this territory of a society
resident in another member state of the European Union, checking in,
as a result of that operation, the extinction of the
stable;
c) Transfer of stable establishment situated in territory
portuguese from a resident company in another member state of the
European Union for a resident society of the same or another
Member state, provided that the patrimonial elements allocated to that
establishment continue affections to stable establishment situated
in that territory and compete for the determination of the profit that
is attributable;
d) [ Previous paragraph (c) ].
2-[...].
3-[...].
137
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
Article 69.
[...]
1-[...].
2-[...].
3-[...]:
a) [...];
b) In the merger, spin-off or entry of assets, where it is transferred to a
society resident in Portuguese territory an establishment
stable in it situated from a resident company in a member state
of the European Union, which fulfils the conditions set out in the
article 3 of Directive No 90 /434/CEE of July 23, 1990,
checking, as a result of that operation, the extinction of the
stable establishment;
c) [...].
4-[...].
5-[...].
6-[...].
Article 70.
[...]
1-[...].
2-[...].
3-The precept in the preceding paragraphs shall apply to the partners of companies
object of division to which the special scheme set out in the article is applied
68., in this case, the value, for tax purposes, of the participation held shall be
be broken down by the incoming parts of capital received and by the continuing to be
138
held in the fissile society on the basis of the proportion between the value of the
outstanding heritage sites for each of the beneficiary societies and the value
of the heritage of the fissile society.
Article 76-The
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-The special scheme set out in paragraphs 2, 3 and 4 does not apply in cases
set out in Article 67 (10) of the CIRC. "
CHAPTER XIII
Other provisions with tax relevance
Section I
Incentives and specific schemes
Article 91.
Incentives for the acquisition of companies in difficult economic situation
The scheme of incentives for the acquisition of undertakings established by the Decree-Law No. 14/98, of
January 28, applies equally to the processes approved by the Institute of Support for
Small and Medium Enterprises and Investment in the framework of the System of Incentives à
Revitalization and Modernization of the Corporate Fabric (SIRME).
Article 92.
Constitution of guarantees
It is exempt from stamp duty the constitution in 2007 of guarantees in favour of the State or
of the social security institutions, in the scope of the application of Article 196 of the Code of
Procedure and of the Tributary Process or of the Decree-Law No. 124/96 of August 10.
139
Article 93.
Exceptional regime of tax regularization
Article 6 of the exceptional tax regularization regime, which is approved by Article 5 of the
Law No. 39. º-A/2005 of July 29, abbreviated by RERT, passes on
following wording:
" Article 6.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-It is competent to proceed to the settlement of tax and countervailing interest
due under the terms of the preceding paragraph, notification to the declarant, and, being the case
of this, subsequent coercive collection pursuant to the Code of Procedure and of
Tax Procedure the Directorate General of Taxes, owing to the effect the
Bank of Portugal to notify you, once you have verified the default of duty
of substantiation of the minimum detention period, the tax identification of the
declarant, the taxable base and the date on which the term of the deadline occurred for
voucher. "
Section II
Administrative organization
Article 94.
Amendment to the Law of Criminal Investigation Organization
Article 4 of Law No. 21/2000 of August 10, with the wording given by the Decree-Law
n ° 305/2002 of December 13, it is replaced by the following:
140
" Article 4.
[...]
[...]:
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) [...].
141
ee) Tax crimes of value above € 1000000, when they assume
special complexity, organized form or transnational character;
ff) [...]. "
Article 95.
Repeal of standards from the Organics of the Directorate General of Taxes
It is repealed at para. b) of Article 27 of the Decree-Law No 366/99 of September 18.
Article 96.
Amendment to the Statute of the House of Official Despachers
1-Stay the Government authorized to change, within 180 days of the entry into force
of this Act, the Statute of the Chamber of Official Despachers (CDO), approved by the
Decree-Law No. 173/98 of June 26, with the amendments introduced by the Decree-
Law No. 73/2001 of February 26, in the sense of introducing greater simplification in its
organizational structure and to allow for reduction of internal operating costs,
ensuring the active participation of the CDO in international congenic organizations in the
defense and promotion of the profession of official dispatcher.
2-The amendments to be adopted under the present authorisation have the following extension:
a) Elimination of the regional bodies of the CDO, without prejudice to the maintenance of the
sections of Lisbon and Porto and the representativeness of the associates enrolled in
both sections in the organs of the CDO;
b) Establishment of the governing body of the CDO, to which it is incumbent to chair the council
directive and represent the CDO;
c) Increase of the term of office to three years, also applicable to the President of the CDO;
d) Prediction of the exercise until term of the term inherent in the election for organ of
national and international organizations, of member or holder of the CDO organ;
e) Prediction of the possibility of exercise of the right to vote by electronic means, in
conditions to be approved in general assembly;
f) Changing conditions for the formation of the candidate lists for elections to the
organs of the CDO, in the sense of compulsorily conhaving the names of the
candidates for all the organs of the CDO and its bidders cannot be
candidates on the lists they subscribe to;
142
g) Reinforcement of the majority required for the binding effect of the internal referendum
concerning the extinction of the sections of Lisbon and Porto;
h) Prediction of the duty to submit the approval of the governing board of the constitution
or alteration of companies of official dispatchers;
i) Restriction of the right to exemption from the payment of quotas, in the case of reform, to the
dispatchers who do not continue to carry out their activity.
CHAPTER XIV
Active operations, regularizations and guarantees of the State
Article 97.
Provision of loans and other active operations
1-It shall be the authorized Government, under the terms of the h) of Article 161 of the Constitution,
through the Minister responsible for the area of finance, with the faculty of delegation, the
to provide loans and to carry out other active credit operations, up to the amount
contractual equivalent to € 250 million, not counting for this limit the amounts
regarding the restructuring or consolidation of state credits, including the eventual
capitalization of interest.
2-It is still the authorised Government, through the Minister responsible for the area of
finance, with the faculty of delegation, to renegotiate the contractual conditions of
previous loans, including the exchange of the currency of credit, or to remitt the credits
of those resulting.
3-The Government hereby informs the Assembly of the Republic of the justification and of the
conditions of the operations carried out under this article.
Article 98.
Mobilization of assets and recovery of credits
1-It is the authorized Government, through the responsible for the area of finance, with the
faculty of delegation, in the framework of the recovery of credits and other assets
finance of the State, held by the Directorate General of the Treasury, to proceed to the following
operations:
a) Redefinition of the conditions for payment of debts in cases where the
debtors if they propose to pay for ready or in instalments, and may also, in
143
duly substantiated cases, be reduced the value of the credits, without
injury to, in the event of default, if it requires payment under the conditions
originally beholdant, and these conditions may apply in the regularization
of the credits acquired by the Directorate General of the Treasury relating to debts to the
social security institutions only when debtors meet
framed in a special business recovery process or
insolvency or in an extrajudicial procedure of conciliation;
b) Redefinition of payment conditions and, in duly cases
grounded, reduction or remission of the value of loan credits
granted to individuals under the Special Programme for the Repair of
Fires or Real estate in Degradation (PRID) and the Special Programme of
Self-construction, in the cases of borrowers whose households have a
average monthly income per capita not higher than the value of social income of
insertion or borrowers with manifest financial incapacity;
c) Realisation of capital increases with any financial assets, as well as
upon conversion of credit into capital of debtor companies;
d) Acceptance, as a dation in fulfillment, of immovable property, movable property, values
securities and other financial assets;
e) Divestition of claims and other financial assets;
f) Permute of assets with other public servants.
2-Stay the equally authorised Government, through the Minister responsible for the area of
finance, with the faculty of delegation, to proceed:
a) To the assignment of the management of credits and other financial assets, on paid basis
or not, when such an operation proves to be most appropriate to the defence of the interests of the
State;
b) To the contracting of the provision of services relating to the operation indicated in the paragraph
previous, regardless of their value, and may this be preceded by
procedure by negotiation, with or without prior publication of notice, or
carried out by direct adjustment.
3-It is still the authorised Government, through the Minister responsible for the area of
finance, with the faculty of delegation, to proceed:
a) To the reduction of the social capital of limited companies of capital exclusively
public, or simply participated, in the framework of sanitation processes
economic-financial;
144
b) To the assignment of financial assets that the State, through the Directorate General of the
Treasure, detain on cooperatives and associations of residents to municipalities
where those have their head office;
c) To the cancellation of claims held by the Directorate General of the Treasury, when, in
duly substantiated cases, if it is found to be not justified by the respective
recovery;
d) To the hiring of provision of services in connection with the recovery of the credits of the
State, in duly substantiated cases.
4-The Government informs the Assembly of the Republic of the justification quarterly and
conditions of the operations carried out under this article.
Article 99.
Acquisition of assets and assumption of liabilities and liabilities
It is the authorised Government, through the Minister responsible for the area of finance, with the
faculty of delegation and subject to the limit set out in Article 110 (2):
a) To acquire credits from public companies, in the context of strategic plans of
restructuring and financial sanitation;
b) To take on liabilities and responsibilities of public companies and
Establishments manufactures of the Armed Forces, in the context of strategic plans
of restructuring and financial sanitation or in the framework of processes of
liquidation.
Article 100.
Regularization of responsibilities
It is the authorised Government, through the Minister responsible for the area of finance, with the
faculty of delegation, to regularize responsibilities arising from situations of the
past, with subjection to the limit set out in Article 110 (2), specifically the
following:
a) Execution of warranty contracts or other obligations assumed by services
and bodies endowed with extinct administrative and financial autonomy or the
extinguish in 2007;
b) Fulfillment of obligations undertaken by public and participating companies
145
extinct and whose heritage has been transferred to the State, total or
partially, through the Directorate General of the Treasury;
c) Satisfaction of responsibilities arising from the recalculation of the definitive values
of the nationalized companies, pursuant to the Decree-Law No. 332/91, of 6 of
September, as well as the determination of definitive claims due by
nationalizations in the area of agrarian reform, concerning interest from previous years
and the setting of compensations for the delay in determining and paying these
compensation;
d) Satisfaction of responsibilities arising from the application of Decree-Law No 20-
C/86, of February 13;
e) Satisfaction of needs arising from the decolonization process in 1975 and
subsequent years;
f) Fulfillment of obligations arising from interest subsidies in the framework of
credit schemes for housing, savings loans-emigrant and the
Special Programme for Rehousing in the Metropolitan Areas of Lisbon and the
Port, and building support for lease by the municipalities and their
associations, processed by the Directorate General of the Treasury, corresponding to
annuities and benefits accrued in previous years;
g) Fulfillment of obligations arising from the execution of the concession contract
of the construction, conservation and exploitation of motorways outward-looking Brisa
Self-Roads of Portugal, S. A., relating to the period elapsed up to 31 of
December 2004;
h) Regularisation of responsibilities of the Directorate General for Development
Regional and the Institute for Financing and Support for Development of the
Agriculture and Fisheries (IFADAP) arising from the closure of the CSF II;
i) Regularisation of commitments made by the State before the Lusa-Agency
of News from Portugal, S. A., in the scope of the service contract
public, as well as the provision of other social media services, up to the
limit of € 1 thousandhão;
j) Regularization of responsibilities to the Autonomous Region of the Azores resulting from
hits in the State Budget transfers, up to the limit of € 14.85
million;
l) Regularization of responsibilities to the Autonomous Region of Madeira resulting from
hits in the State Budget transfers, up to the limit of € 9.15
146
million;
m) Regularization of responsibilities contracted by the National Institute of
Intervention and Agricultural Guarantee (INGA), in the framework of eradication operations
of BSE in 2000 and 2001, up to the maximum limit of € 95 million;
n) Regularization of responsibilities that have been contracted up to 31 of
December 2006 arising from the application of Decree-Law No. 189/88, 27 of
May, in the wording given by the Decrees-Leis n. ºs 313/95 of November 24,
56/97, of March 14, and 168/99, of May 18, and of the application of the Decree-Law
n. 186/95 of July 27;
o) Regularization, before the Expo Park 98, S. A., of responsibilities of the State
within the scope of the activities of Portugal's commissioners at the exhibitions
international Taejon from 1993 and from Lisbon from 1998, up to the limit of € 5.7
million.
p) Fulfillment of the obligations assumed by the State under the framework of the agreement of
shareholders of PETROGAL, S. A., celebrated on December 21, 1998, up to the
limit of € 49.9 million.
Article 101.
Limit of the benefits of rental transactions
In accordance with that provided for in Article 11 (1) of the Organic Law No 4/2006 of 29
of August, is the Government authorized to meet charges with the benefits to be settled
referring to contracts for public investments in the form of lease to the limit
maximum of € 50235000.
Article 102.
Anticipation of community funds
1-Treasury-specific operations carried out to ensure the continuity of the CSF
III and the beginning of the QREN, including community initiatives and Cohesion Fund, shall
be regularised by the end of the 2008 budget exercise.
2-The anticipations of funds referred to in the preceding paragraph shall not, without prejudice to the
provisions of the following number, exceed at each time:
a) Regarding the programmes co-financed by the ERDF, by initiatives
community and by the Cohesion Fund-€ 800 million;
147
b) For the programmes co-financed by the EAGGF-Guidance, by the
FEADER, by the IFOP and the European Fisheries Fund-€ 350 million.
3-The amounts referred to in the preceding paragraph may be the subject of compensation between
si, upon permission of the member of the Government responsible for the national management of the
compensator fund.
4-The limits referred to in paragraph 2 include the anticipations already carried out until 2006.
5-Treasury specific operations carried out to guarantee the payment of the supports
financial granted under the European Agricultural Guarantee Fund (FEAGA)-
shall be regularised upon the respective reimbursement by the European Union, in the
Terms of Council Regulation (EC) No 1290/2005 of June 21, 2005.
6-By way of bridging possible difficulties inherent in the process of closure of the
CSF II and QCAIII, stands the Government authorized to anticipate payments on account of
community transfers from the European Union through the security budget
social to the limit of € 200 million, with respect to the programmes co-financed by the
European Social Fund (ESF), including community initiatives.
7-A The regularization of the active operations referred to in the preceding paragraph shall occur until the
end of fiscal 2010 financial year, staying for such the IGFSS authorized to captivates the
corresponding appropriations transferred by the Commission.
Article 103.
Principle of the treasury unit
1-All movement of funds from the services and autonomous funds, including,
specifically, public institutions of university and polytechnic higher education and
those whose financial and heritage management is governed by the legal regime of the entities
business public, must be carried out by recourse to banking services
made available by the Directorate General of the Treasury, unless legal provision to the contrary
provided for in the decree-budget implementation law.
2-Failure to comply with the provisions of the preceding paragraph may constitute grounds for
retention of transfers and refusal of the anticipations of twelfth, in the terms to be fixed
in the decree-budget implementation law and until the situation is properly sane.
3-The integrated services of the State and the services and autonomous funds mentioned in the
n. 1 should promote their integration into the network of state collections, provided for in the
State Treasury regime, approved by the Decree-Law No. 191/99 of June 5,
148
upon opening of bank accounts with the Directorate General of the Treasury for
receipt, accounting and control of own revenues.
4-Business public entities must maintain their availabilities and applications
financial support from the Treasury's Directorate General, sensing them for that effect applicable
State treasury scheme, approved by Decree-Law No. 191/99 of June 5.
Article 104.
Amendment to Decree-Law No 191/99 of June 5
Is the Government authorized to amend the State treasury scheme, approved by the
Decree-Law No. 191/99 of June 5, in the sense of the deepening of the principle of
treasury unit, as an instrument of the optimization of the overall management of funds
public, by:
a) Specification of the rules associated with compliance with the principle of the unity of
treasury and the entities to it subject;
b) Subjection of business public entities to the principle of the treasury unit;
c) Extension of the banking nature services provided to Treasury customers
in relation to the application of availabilities, of short-term active operations and
of opening of cautioned accounts or other type of consignment guarantee of
recipes;
d) Enhancement of the State treasury management tools in articulation with the
management of public debt.
Article 105.
Operations of reprivatisation and disposal of social shareholdings of the State
For the reprivatizations to be carried out under Law No. 11/90 of April 5, as well as for
the disposal of other social stakes of the State, lies the authorized Government, through
of the Minister responsible for the area of finance, with the faculty of delegation, to be hired,
by direct adjustment, among the pre-qualified companies referred to in Article 5 of the cited
law, the assembly of the divestance and public offering operations of shares, the
firm take and respective placement and too much associated operations.
149
Article 106.
Maximum limit for the granting of guarantees by the State and other persons
public law collective
1-The maximum limit for the authorization of the granting of guarantees by the State in 2007 is
fixed, in terms of annual net flows, at € 2500 million.
2-They are not covered by the limit set in the previous number the operations
resulting from deliberations taken within the European Union.
3-The responsibilities of the State arising from the commitments of the concession, in 2007,
of credit insurance guarantees, of financial credits, insurance-collateral and insurance of
investment may not exceed the amount equivalent to € 1100 million.
4-The maximum limit for the granting of guarantees by legal persons of public law,
in 2007, it is fixed, in terms of annual net flows, at € 10 million.
Article 107.
Balances of Chapter 60 of the State Budget
1-The balances of appropriations allocated to the headings of the economic classification " Transfers
currents "," Subsidies "," Financial Assets "and" Other current expenses " entered in the
State budget for 2007, in chapter 60 of the Ministry of Finance and the
Public Administration, may be used in expenses whose payment is achievable
by February 15, 2008, provided that the obligation for the State has been constituted
by December 31, 2007 and be on that date known or estimable the amount
necessary for your compliance.
2-The amounts used in the terms of the preceding paragraph shall be deposited in special account
intended for the payment of the respective expenses, and such account shall be closed until
February 15, 2008.
Article 108.
Settlement charges
The State Budget ensures, where necessary, the satisfaction of the charges
relative to the extinct entities whose settlement balances have been transferred to revenue from the
State and up to the competition of the monies which, from each other, have transitioned to revenue from the
150
State.
Article 109.
Processes of extinction
1-The strictly necessary current expenses that result from dissolution processes,
settlement and extinction of public and participative companies, services and other bodies,
are carried out through Chapter 60 of the Ministry of Finance and Administration
Public.
2-In the framework of the processes referred to in the preceding paragraph involving transfers of
heritage for the State may proceed to the extinction of obligations, by
compensation and for confusion.
CHAPTER XV
State Financing and Management of Public Debt
Article 110.
Limits on global net borrowing
1-To cope with the financing needs arising from the implementation of the
State budget, including services and funds endowed with autonomy
administrative and financial, as well as the operations referred to in Articles 99 and 100,
is the Government authorized, under the terms of the paragraph h) of Article 161 of the Constitution and
of Article 111 of this Law, to increase direct global net borrowing up to
to the maximum amount of € 7 to 404.3 million.
2-The operations referred to in Articles 99 and 100 shall not exceed the limit of
€ 610 million, which competes for the purposes of the global limit set out in the number
previous.
Article 111.
General conditions of financing
1-Under the terms of the h) of Article 161 of the Constitution, is the Government authorized to
borrow amortizable loans and carry out other borrowing operations,
particularly reporting transactions with representative securities of debt
151
direct public of the State, irrespective of the rate and currency of denomination,
whose product of the issue, net of more and of less-valued, does not exceed, in the whole,
the amount resulting from the addition of the following values:
a) Amount of the limit for the addition of direct global net borrowing
established in the terms of the previous article;
b) Amount of public debt redemptions carried out during the year, in the
respective due dates or anticipated by convenience of management of the
debt, calculated, in the first case, second the contractual value of the amortization and,
in the second case, in accordance with the respective cost of acquisition on the market;
c) Amount of other operations involving reduction of public debt,
determined by the cost of acquisition in the market of the subject debt reduction.
2-Public debt write-offs that are carried out by the Regularization Fund of the
Public debt, as an application of revenue from privatizations, are not considered for
effects of point b) of the previous number.
3-The term of the loans to be issued and the borrowing operations to be carried out to the
under the provisions of paragraph 1, it may not be more than 50 years.
Article 112.
Debt denominated in currency other than Euro
1-A currency exposure in currencies other than the euro may not surpass, in each
moment, 10% of the total direct public debt of the State.
2-For the purposes of the provisions of the preceding paragraph, it is understood by currency exposure the
amount of financial liabilities, including those relating to operations of
financial derivatives associated with loan contracts, whose foreign exchange risk is not
find covered.
Article 113.
Floating debt
For satisfaction of transitional treasury needs and greater flexibility of management of the
issuance of founded public debt, lies the Government authorized to issue floating debt,
by staying the cumulative amount of live emissions at each time subject to the limit
maximum of € 12000 million.
152
Article 114.
Buying in market and exchange of debt securities
1-A to improve the conditions of trading and transaction of public debt securities
direct from the State, increasing the respective liquidity, and with a view to the improvement of the
state funding costs, stands the Institute of Public Credit Management, I. P.,
authorized to proceed to the early amortization of loans and to carry out operations
of buyout in market or debt instrument exchange operations, amortizing
in advance the debt securities that, in this way, are taken out of market.
2-The essential conditions of the operations referred to in the preceding paragraph, specifically
modalities of realization and debt instruments covered, are approved by the
Government, through the Minister responsible for the area of finance, and shall:
a) Safeguarding the general principles and objectives of direct public debt management
of the State, in particular those laid down in Article 2 of Law No. 7/98, of 3 of
February;
b) Respect the value and market equivalence of debt securities.
Article 115.
Management of direct government debt of the State
1-Stay the authorized Government, through the Minister responsible for the area of finance, the
carry out the following direct public debt management operations of the State:
a) Substitution between the issuance of the various modalities of loans;
b) Strengthening appropriations for capital amortization;
c) Advance payment, total or partial, of loans already contracted;
d) Conversion of existing loans, in the terms and conditions of the issue or the
contract, or by agreement with the respective holders, when the conditions of the
financial markets thus advising you.
2-A In order to streamline the negotiation and transaction of representative securities of
public debt, it is still the authorised Government, through the Minister responsible for the
area of finance, with the faculty of delegation, to carry out reporting operations with
securities representative of direct public debt of the State.
3-A Budget enrollment of financial flows arising from operations associated with the
153
management of the portfolio of the direct public debt of the State and the management of the availabilities of
State treasury is carried out in accordance with the following rules:
a) The expenses arising from financial derivatives transactions are deducted from the
recipes obtained with the same operations, the respective balance being always
entered under the heading of the expenditure;
b) The interest income resulting from operations associated with the issuance and management of the
direct public debt of the State are abated to expenditure of the same nature;
c) The interest income resulting from the operations associated with the application of the
surplus of state treasury is abated to the interest expense of the debt
direct public of the State;
d) The provisions of the previous paragraphs shall not waiver the accounting record
individualized from all financial flows, albeit merely scriptural,
associated with the operations referred to therein.
CHAPTER XVI
Financing and transfers to Autonomous Regions
Article 116.
Financing needs of the Autonomous Regions
1-Autonomous Regions of the Azores and Madeira cannot agree contractually
new loans, including all forms of debt, which entail an increase
of your net borrowing.
2-Can be excepted from the provisions of the preceding paragraph, under the terms and conditions to
define by dispatching the Minister responsible for the area of finance, loans and
depreciation earmarked for the financing of projects with fund-comparticipation
community.
3-The amount of regional net borrowing, compatible with the concept of
need for funding from the European System of National and Regional Accounts
(SEC95), is equivalent to the difference between the sum of the financial liabilities, any that
be its form, including in particular the borrowings, the contracts of
financial leasing and debts to suppliers, and the sum of financial assets,
notably the cash balance, deposits in financial institutions and applications
of treasury.
154
Article 117.
Transfers to the Autonomous Regions pursuant to Article 88 of the Law No
91/2001
In the terms and for the purposes of Article 88 of Law No 91/2001 of August 20, amended and
republished by Law No. 48/2004 of August 24, the transfers to the Regions
Autonomas in 2007 are determined in the following terms:
a) € 223436000 for the Autonomous Region of the Azores, being € 167436000 a title
of solidarity and € 56000000 of the Cohesion Fund.
b) € 170895000 for the Autonomous Region of Madeira, being € 139195000 a title
of solidarity and € 31700000 of the Cohesion Fund.
Article 118.
Transfers to VAT compensation title
They are transferred to the autonomous regions in 2007, as a VAT clearing title, after
the definition of new rules as to the distribution of VAT revenue between the state and the
Autonomous Regions, the following importancies:
a) € 112762000 for the Autonomous Region of the Azores;
b) € 41707000 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 the January 31, 2007, a
detailed report on the evolution of combating fraud and tax evasion in all
areas of taxation, explaining the results achieved, specifically as to the
value of the additional settlements carried out, as well as to the value of the collections
recovered in the various taxes.
2-The report shall contain, in particular, all relevant statistical information on
155
the 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 assessment of the taxable amount and the administrative derogation of the
duty of bank secrecy, and shall also carry out an assessment of suitability
of those same instruments, taking into account the efficiency criteria of the action of
inspection.
3-The report must still contain, in the strict respect of the different duties of secrecy to
that the tax administration is bound up, statistical information concerning the offences
tributaries resulting from inspection actions, specifically evidencing, in a manner
aggregated, the end result of the processes.
Article 120.
Cessation of financial autonomy
Is the Government authorized to make the financial autonomy regime cease and apply the
general regime of administrative autonomy to services and autonomous funds that do not
have complied with the rule of the budgetary balance provided for in Article 25 (1) of the Law
n ° 91/2001 of August 20, in its current wording, without that for this being
dispensed under the terms of paragraph 3 of the same article.
Article 121.
Prior surveillance of the Court of Auditors
1-In accordance with the precept in Article 48 of Law No 98/97 of August 26, amended
and Republicanated by Law No. 48/2006, August 26, and for the year 2007 shall be exempt from
prior surveillance by the Court of Auditors the acts and contracts whose amount does not
exceeds 1000 times the value corresponding to index 100 of the regime's indictable scale
general of the public function.
2-A change in the Ministry of Justice from the sources of funding operated in the budget
of investment is without prejudice to the effectiveness of the acts or contracts that have already been
object of prior surveillance of the Court of Auditors.
156
Article 122.
Contribution to the audiovisual
It sets in € 1.71 the monthly value of the contribution to the audiovisual to be collected in 2007, in the
Terms of Law No. 30/2003 of August 22.
Article 123.
Amendment of Law No 30/2003 of August 22
It is the Government authorized to legislate, until June 30, 2007, so as to amend the Law n.
30/2003 of August 22 on financing of the public service of broadcasting and
television, with the following sense and extent:
a) Extend to entities marketing electrical energy the duty of liquidation and
of collection of the audiovisual contribution, provided for in Article 5 (1) of the Law n.
30/2003, of August 22;
b) Extending to entities marketing electric energy the right to compensation
by the settlement charges, provided for in Article 5 (3) of Law No 30/2003, of
August 22;
c) Extending to entities marketing electric energy the duties to issue
invoices and to refuse the respective payment whenever those do not include the
amount of the audiovisual contribution, provided for in Article 5 (5) of the Law n.
30/2003, of August 22.
Article 124.
Extinction of the General Vault of the Courts, of the Conservatives ' Vault, Notaries and
Officials of Justice and the Financial Guarantee Fund of Justice
1-Are extinct the General Vault of the Courts, the Conservatives ' Vault, Notaries and
Officials of Justice and the Financial Assurance Fund of Justice, hereinafter referred to,
respectively, by CGT, CCNFJ and FGFJ.
2-To the CGT and to the CCNFJ succeeding, for all purposes, the Institute of Financial Management and
Patrimonial of Justice, to which it is affects FGFJ's revenue.
157
Article 125.
Amendment to Decree-Law No 224-A/96, November 26
1-Articles 95, 124, and 142 and 142 of the Decree-Law No 224-A/96, November 26,
shall be replaced by the following:
" Article 95.
[...]
1-[...].
2-A procuratorate due by the accused is told in favour of the Institute of
Financial Management and Patrimonial of Justice, unless the process has by
object exclusive crimes of a particular nature; if the conviction results from
private and public crimes, the procuratorate is divided with the assistant in the
proportion that the judge set in function of the number of each species.
3-[...].
Article 124.
1-[ Revoked ].
2-The forms of payment of the Justice Rate shall be fixed by the porterie of the
Minister of Justice.
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-The existing deposits in the General Deposit Box on the date of entry into
vigour of Decree-Law No. 324/2003 of December 27, are the subject of
transfer to the account of the Institute of Financial Management and Patrimonial
of Justice, upon order of the court with jurisdiction over the same.
158
Article 131.
[...]
1-[...].
2-[ Revoked ].
3-Of the revenue mentioned in the letter c) of paragraph 1, revert:
a) 10 (per thousand) for the General Council of the Order of Lawyers;
b) 5 (per thousand) for the General Council of the House of Solicitors;
c) [ Repealed ];
d) [ Repealed ].
4-[ Revoked ].
5-Without prejudice to the provisions of the following number, it is incumbent upon the Institute of Management
Financial and Patrimonial of Justice the monthly shipment of the revenue referred to in para.
a) of paragraph 1 and in paragraph 3 to the entities to which they are intended, being competent for such
effect, within the framework of the social security system, the Institute of Financial Management
of Social Security.
6-[ Revoked ].
7-[...].
8-[...].
9-[ Revoked ].
Article 142.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-In cases referred to in paragraph 3, only amounts with equal value are paid or
higher than € 10. "
2-Are repealed Article 124 (1), Article 131 (2), paragraphs (2) c) and d) of paragraph 3
of Article 131 and paragraphs 4, 6 and 9 of Article 131 of the Decree-Law No 224-A/96, 26 of
November.
159
Article 126.
Production of effects of the amendments to Decree-Law No. 224-A/96 of November 26
The amendments to Article 131 of the Decree-Law No. 224-A/96 of November 26 apply
to the following recipes:
a) All revenue from the rates of civil, criminal, administrative and
tax generated after the entry into force of this Law;
b) All revenue from the rates of civil, criminal, administrative and
tax which should be paid after the entry into force of this Law;
c) All revenue from the rates of civil, criminal, administrative and
tax collected after the entry into force of this Law.
Article 127.
Civil governments
1-During the year 2007, the monies of the budgets of civil governments concerning support
the associations, under the competence provided for in the e) of Article 4 (1) of the
Decree-Law No. 252/92 of November 19, have as an exclusive destination the support for
civil protection and relief activities, in terms to be defined by dispatching the Minister
responsible for the area of internal administration.
2-Can civilian governors ensure the management of monies that are due to the exercise of
delegated competencies.
Article 128.
Portuguese Carbon Fund
1-Stay the Government authorized to transfer to the Portuguese Carbon Fund:
a) Real estate and other assets of the State up to the amount of € 19.1 million;
b) The amount of charges arising from the tax harmonisation between diesel
of heating and road diesel;
c) The amount of charges arising from the introduction of a fee on
low efficiency bulbs.
2-In the case of the sum of the transfers referred to in points b) and c) of the previous number
exceed € 58.9 million, the transfer referred to in paragraph a) of the same number is shot down
of the excess amount.
160
Article 129.
Revocation of Decree-Law No 130/2000 of July 13
1-It is repealed the Decree-Law No. 130/2000 of July 13, with the amendments introduced
by Decree-Law No. 254/2000 of October 17.
2-Without prejudice to the provisions of the preceding paragraph, the hits, which under paragraphs 3 and 4 of the
Decree-Law No. 130/2000 of July 13, if show due, are carried out in 2007.
Article 130.
Charges with pensioners of the former colonies
1-Article 8 of the Decree-Law No. 335/90 of October 29 is to have the following
wording:
" Article 8.
[...]
The charges with the benefits originated with the recognition to which if
refers to this decree-law shall be borne by the Directorate General of the Treasury,
through Chapter 60 of the Ministry of Finance and Administration
Public, to which it transfers, annually, to the Institute of Financial Management of the
Social Security the necessary monies. "
2-A regularisation to the competent credit institution of the monies for this expended
with the payment of retirement and survivor pensions, due to employees, or
your family members, from the former Bank of Angola, in Angola, and from the former Commercial Bank of
Angola is assured by the Directorate General of the Treasury, through Chapter 60 of the
Ministry of Finance and Public Administration.
Article 131.
Amendment to the legal regime of the Public Debt Regularization Fund
Article 3 (5) of the Decree-Law No. 453/88 of December 13, is repealed.
wording introduced by Decrees-Laws paragraphs 324/90 of October 19, 36/93, 13 of
161
February, 236/93, of July 3 and 2/95, of January 14, and by the Law No. 127-B/97, 20 of
December.
Article 132.
Amendment to Decree-Law No 117/2006 of June 20
Article 7 of the Decree-Law No. 117/2006 of June 20 is replaced by the following:
" Article 7.
1-[...].
2-[...].
3-[...].
4-The discounts corresponding to the social protection carried out on the
compensation of workers covered by paragraph 1 of this article,
are to be delivered by the employing entities in the state coffers in the
revenue item "Other revenue currents-Other". "
Article 133.
Amendment to Law No. 1/2005 of January 10
1-Is added to Law No. 1/2005 of January 10, Article 14, with the following wording:
" Article 14.
Use of municipal systems
With a view to safeguarding the safety of persons and goods in the road movement and the
improvement of the conditions for the prevention and repression of traffic offences is
similarly authorised, pursuant to the preceding article and the Decree-Law
n ° 207/2005 of November 29, the use by the security forces of the
electronic surveillance systems created, in the legal terms, by municipalities. "
2-Stay the Government authorized to enroll in the Republican National Guard budget
and of the Public Security Police the equivalent value to the resulting revenue addition
of the implementation of the measures provided for in the preceding paragraph.
162
Article 134.
Interconnection of data
1-Stay the Government authorized to legislate on constant data relationship of bases
of the ADSE's General Box of Retirements (CGA), from Assistance in Disease to
Military of the Armed Forces (ADM), the Social Services of the Ministry of Justice
(SSMJ), from Assistance in Disease to Staff to the National Guard Service
Republican and the Public Security Police (SAD of GNR and PSP) and the Directorate-
General Public Administration (DGAP) among themselves, as well as with information
available in other databases of services of the Ministries of Finance and
Public Administration, Justice, Labour and Social Solidarity and Education.
2-A The authorization provided for in the preceding paragraph is granted in the direction of allowing the CGA, the
ADSE, ADM, SSMJ, SAD of GNR and PSP and DGAP access the data
strictly indispensable to the effective performance of their competences and without prejudice
of the duty of secrecy to which all the members of organs, officials and
agents involved.
3-Data to be accessed exclusively relates to the following categories:
a) Identification and contributory enrollment;
b) Nationality, residence and marital status;
c) Social benefits;
d) Labour link with the Public Administration;
e) Income;
f) Real estate and furniture subject to registration;
g) Accessory obligations, specifically the beginning, restart, alteration, suspension and
cessation of activity.
4-A This authorisation does not allow the Government to create databases that allow
get global data on citizens and allow access independently of
concrete needs for verification of legality of allocation of social benefits and
of clearance of quantitative indicators of support for human resource management in the
Public Administration, duly substantiated by the maximum manager of the service
in cause, upon prior dispatch.
5-A present legislative authorization has the duration of 180 days.
163
Article 135.
Payments under the National Health Service
1-Legal business that has the subject of the debts of the institutions and services
integrated into the National Health Service, including any modality of cession of
credits, and which involve the eventual collection of conventional interest with entities that
are not credit institutions or financial companies depend on, under penalty of
nullity, of authorization of the Minister responsible for the area of finance.
2-The State or the Institute of Computer and Financial Management of Health (IGIF), in
representation of regional health administrations (ARS), can celebrate business
legal, upon authorization of the Ministers responsible for the areas of finance and the
health, through public tender, procedure by negotiation with or without
prior publication of announcement, which involve the subrogation of credit institutions or
financial companies in the claims of third parties arising from the supply of
drugs and complementary means of diagnosis and therapy and too much services
of health, including the ancillary and instrumental operations of the management and payment of
debts.
3-Legal business having the object referred to in paragraph 1 may be rescinded by
dispatch of the Ministers responsible for the areas of finance and health, since
that the amounts in overdue debt are fully paid at the date of the termination.
Article 136.
Transfers
The ARS and the Institute of Quality in Health are allowed to carry out transfers in the
scope of the PIDDAC for the hospitals of the National Health Service with a nature of
corporate public entity.
Article 137.
Contracts-programme within the National Health Service
1-The contracts-programme to be concluded with the integrated hospitals in the National Service of
Health or belonging to the national health-care delivery network are
authorized by the Minister of Health and may involve charges up to a triennium.
164
2-The contracts-programme to be concluded with the integrated hospitals in the National Service of
Health or belonging to the national health-care delivery network become
effective with your signature and must be published in the 2 th grade of the Journal of the Republic .
Article 138.
Medications comprised
1-The selling prices to the public (PVP) of the comparticipate medications, approved to
date of entry into force of this Law, are reduced by 6%.
2-The selling prices to the public resulting from the provisions of the preceding paragraph contemplate
the following maximum marketing margins:
a) For the wholesale distributor-margin of 6.87%, calculated on the price of
sale to the public, deducted VAT;
b) For pharmacy-margin of 18.25%, calculated on the selling price to the public,
deducted from VAT.
3-Points 2 and 7 of the Portaria No. 618-A/2005 of July 27, with the
wording that was introduced to it by the Portaria No 826/2005 of September 14.
Article 139.
Moderating rate
1-Moderating fees are created for access to the following health benefits, in scope
of the National Health Service:
a) Fee of € 5 per day of internment up to the limit of 10 days;
b) Rate of € 10 for each surgical act carried out in ambulatory.
2-Are exempt from the payment of the moderating fees referred to in the preceding paragraph
users referred to in Article 2 of the Decree-Law No. 173/2003 of August 1.
Article 140.
Conventions
1-The expenditure growth of the conventions celebrated by the National Health Service is
set at 0%, in relation to the expenditure verified in 2006.
2-For the fulfilment of the provisions of the preceding paragraph shall be adopted
165
price variation in relation inversely proportional to the growth of quantity.
Article 141.
Amendment to Decree-Law No 118/92 of June 25
Article 2 of the Decree-Law No. 118/92 of June 25, as amended
introduced by Decree-Law No. 129/2005 of August 11, it goes on to have the following
wording:
" Article 2.
[...]
1-[...]:
a) [...];
b) Step B-the state's comparticipation is 69% of the price of
sale to the public of medicinal products;
c) Ranking C-the state's comparticipation is 37% of the price of
sale to the public of medicinal products;
d) Ranking D-the state's comparticipation is 15% of the price of
sale to the public of medicines.
2-[...].
3-[...].
4-[...].
5-[...].
6-[...]. "
Article 142.
Pharmaceuticals and clinical consumption
1-The Government implements the administrative measures necessary to set prices
maximum, in value of less than 6% in relation to the prices practiced in 2006, of the
pharmaceuticals and clinical consumer products, with financial impact
relevant, to be acquired by the integrated establishments in the National Health Service,
regardless of their legal nature.
166
2-The measures referred to in the preceding paragraph are valid for all procedures
concursal.
Article 143.
Rate on the marketing of cosmetic and body hygiene products
The percentage of the rate on the marketing of cosmetics and hygiene products
body provided for in the letter a) of Article 1 (1) of the Decree-Law No. 312/2002 of 20 of
December, is set at 1.5% in the year 2007.
Article 144.
Amendment to the Code of Civil Procedure
Article 864 of the Code of Civil Procedure shall be replaced by the following:
" Article 864.
[...]
1-[...].
2-[...].
3-[...]:
a) [...];
b) [...];
c) [...];
d) The Institute of Social Security, I. P., with a view to the defence of rights
of social security.
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
10-[...].
167
Article 145.
Amendment to Decree-Law No 519-F2/79 of December 29
1-Articles 54, 58, 66, 67, 77, 77 to 84 and 82 to 84 of the Decree-Law No 519-519
F2/79 of December 29 shall be replaced by the following:
" Article 54.
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-The emolumentary holdings provided for in the preceding paragraphs are
abated by the Directorate General of the Registries and Notariat.
Article 58.
To conservatives, notaries and too many employees who are shut out of the
service to await retirement is abetted by the Directorate General of the Registries and
of the Notariate the provisional pension which is fixed to them by the General Box of
Retirements.
Article 65.
1-Without prejudice to the provisions of special law, and with the exception of revenue
charged to the title of personal emoluments, the emoluments charged in
each month, by each conservatory, secretaria or notarial office and file
central, including, with respect to conservatoires and caries, the part that
they couber them in the central archive's revenue, constitute fully revenue
of the Institute of Financial Management and the Patrimonial of Justice.
2-[ Revoked ].
3-[...].
168
Article 66.
1-Stay in charge of the Directorate General of the Registries and Notariat 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-[ Revoked ] .
3-In the expenses of apetting and purchasing furniture considers itself
understood the supply of all objects of use
permanent necessary for the operation of the services.
Article 67.
1-Are satisfied by the Directorate General of the Registries and Notariat the charges
169
of the services resulting from:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
g) [...].
2-[ Revoked ] .
3-[ Revoked ] .
4-[ Revoked ] .
5-[ Revoked ] .
Article 71.
1-A Directorate-General for Registries and Notariat takes responsibility
sympathetic that kayaks to the state for the damage that workers of the services
of the records caused to third parties in the performance of their duties pursuant to the
law, without prejudice to the right of return against such workers.
2-The provisions of the preceding paragraph shall apply to employees of the caries
public notarial, while the license of the respective carthorium is not
assigned the notary, pursuant to the Statute of the Notariat, approved by the
Decree-Law No. 26/2004 of February 4.
3-The right of return against the directly responsible officials is
exercised by the Directorate General of the Registered and Notariat in the terms of
law, and may be represented, to the effect, by the Public Prosecutor's Office.
Article 77.
1-[...].
2-Whenever there is a need to carry out inspections
extraordinary with a view to specifically appreciating the accounting of
any carthorium or conservatory, may the Minister of Justice appoint, under
proposal of the Director General of the Registries and Notariat, inspectors-
170
qualified accountants for the purpose, in temporary commission of service,
whose salary is paid by the Directorate General of the Registries and the Notariat.
Article 78.
1-[...].
2-The requisitioned employees is abetted by the Directorate General of the Registries
and of the Notariate the maturity, corresponding to the average of the last two
years, from the place they occupy in the external services.
3-[...].
4-[...].
Article 79.
1-[...].
2-The payment of the salary of the employees to which the number is referred
previous compete to the Directorate General of the Registered and Notariat.
3-[...].
Article 80.
1-[...].
2-For each technical opinion drawn up, to the vogal of the rapporteur council of the
respective process is paid by the Directorate General of the Registered and Notariat
a retribution, to be fixed by the Minister of Justice, under a proposal duly
grounded of the director-general.
Article 82.
1-[...].
2-[...].
3-The charges referred to in paragraph 1 shall be borne by the Directorate General of
Records and the Notariat.
171
Article 83.
1-For the purposes of allowance for travel expenses referred to in the article
antecedent, the employee, within 15 days of the publication of the
order of appointment, shall send to the Directorate General of the Registries and the
Notariat specified statement of the family persons of which he intends
make yourself follow up, indicating the date on which you want to board.
2-If, after received the importances to which you are entitled, the employee, by
any reason, not to follow your destination, is obliged to full reposition
than there is received, within 15 days, from the date on which, for the
Effect, be advised by the Directorate General of the Registered and Notariat, under
penalty of disciplinary responsibility and coercive collection.
3-[...].
Article 84.
1-The Minister of Justice, whenever circumstances make him indispensable,
may authorize the acquisition of homes intended for housing the
conservatives and notaries and too many conservatives and caries in the
seat of the respective places at the expense of the Institute of Financial Management and
Patrimonial of Justice.
2-To the Governing Board of the Institute of Financial Management and Patrimonial of the
Justice competes to fix, in each case, the income to be paid by the employee, from
harmony with the cost of the house.
3-[...]. "
2-Are repealed Article 65 (2), para. s) of paragraph 1 and paragraph 2 of Article 66 and the n.
2, 3, 4 and 5 of Article 67 of the Decree-Law No 519-F2/79 of December 29
Article 146.
Particular systems of social protection or health care
Cease, with effect to January 1, 2007, any public financing of systems
individuals of social protection or health care.
172
Article 147.
Amendment to Decree-Law No 321/2002 of December 31
Article 24 of the Decree-Law No. 321/2002 of December 31 is to have the following
wording:
" Article 24.
1-[...]:
a) [...];
b) On March 31, 2007, when you have not checked in
circumstance provided for in the preceding paragraph.
2-[...].
3-[...]. "
Article 148.
Repeal of Decree-Law No 20-C/86 of February 13
The Decree-Law No. 20-C/86 of February 13 is repealed, with the wording given by the
Decree-Law No. 18/2003 of February 3.
Article 149.
Repeal of Article 9 of the Decree-Law No 31669 of November 22, 1941
Article 9 of the Decree No. 31669 of November 22, 1941, with the
wording given to it by Decree No 35185 of November 24, 1945.
Article 150.
Prior deposit referred to in point (b) of paragraph 1 of the Code of Expropriations,
approved by Law No. 168/99, of September 18
1-In the act declaring the public usefulness of expropriation of immovable property and rights to them
inherent, or that individualize the goods to expropriate, when the declaration of utility
public result generically resulting from law or regulation, should the expropriating entity
be of public law, the advance deposit referred to in point (s) may be waived b)
173
of Article 20 (1) of the Code of Expropriations, passed by Law No 168/99, of
September 18, being determined that the same is replaced by surety provided
by any of the legally permissible forms.
2-In the case provided for in the preceding paragraph, the expropriation procedure referred to the court
of the comarch of the situation of the well expropriate or of its greatest extent, pursuant to the
n Article 51 (1) of the Code of Expropriations approved by Law No. 168/99, 18
of September, shall be accompanied by a guide to deposit the arbitrated amount,
increased interest from mora, when the legally fixed time limit is not respected for
such shipment.
Article 151.
Entry into force
This Law shall come into force on the January 1, 2007.
Seen and approved in Council of Ministers of October 13, 2006
The Prime Minister
The Minister of State and Finance
The Minister of the Presidency
The Minister of Parliamentary Affairs
174
TABLE OF CHANGES AND BUDGET TRANSFERS
WHICH ARTICLE 6 IS REFERRED TO.
Multiple changes and transfers
1
Transition to the State Budget of 2007 of the balances of the appropriations of projects with co-financing
community, constants of the budget of the previous economic year, for projects of identical content, having in view
the characteristics of such projects and with the aim that they do not suffer any interruption for lack of monies
2
Transfer of a sum, up to the limit of 10% of the allocation available in the year 2007 and by joint dispatch of the
Ministers responsible for the areas of finance and national defence, intended for the coverage of charges, specifically,
with the preparation, operations and training of forces, in accordance with the purpose laid down in Article 1 of the Organic Law n.
4/2006, of August 29
3
Transfer of monies between the operating and investment budget of the National Firefighters Service and
Civil Protection, within the framework of the project on the acquisition of air means of civil protection, in order to suit the
budget implementation for the replacement of means contracted in provision of services by permanent means of the State
4 Budget changes arising from the revision of the Military Programming Act, adopted by the Organic Law No. 4/2006, of
August 29
5
Changes between chapters of the budget of the Ministry of National Defence arising from the Military Service Act, the
ongoing reorganization process at the Ministry of National Defence, the divestments and reallocations of the affected real estate
to the Armed Forces, within the framework of humanitarian and peace missions and non-framing military observers in these
missions
6
Transfer of appropriations from the Ministry of National Defence to the General Box of Retirements and Social Security,
intended for the refund of payment of the benefits provided for in the Laws No 9/2002 of February 11, and 21/2004, of
June 5, and in the Decrees-Laws 160/2004, of July 2, and 320-A/2000 of December 15, with the amendments that
have been introduced to him by the Decree-Law No. 118/2004 of May 21
7
Transfers, within the framework of the Presidency of the Council of Ministers, of monies entered in own services,
current transfers and social security and in chapter 50, budgeted in the Equality Commission and the
Women's Rights (CIDM), for nongovernmental organizations (NGOs) with a seat on the Advisory Board or
to which generic representativeness has been recognized pursuant to the Decree-Law No. 246/98 of August 11,
amended by Law No. 37/99 of May 26, and, in the field of programmes and measures with budgetary forecast, to
other public and private entities.
8 Transfer of appropriations entered in the budget of the Ministry of Health, Institute for Informatics and Financial Management of the
Health, for services of the Ministry of Health necessary for the pursuit of the objectives of the National Health Service
9 Budget changes that are to be shown to be necessary as a result of the revision of the diplomas that determine the
allocation of net revenues from social games raised by the Santa Casa da Misericórdia de Lisboa
10 Transfer of appropriations from the Ministry of Science, Technology and Higher Education (chapter 50), Foundation for Science and
Technology (FCT), for autonomous services and funds and for local and regional administration bodies
11
Transfer of appropriations from the Ministry of Science, Technology and Higher Education (chapter 50), UMIC-Agency for the
Society of Knowledge, I. P., for autonomous services and funds and for local administration bodies and
regional
12
Transfer of appropriations within the Ministry of Science, Technology and Higher Education (chapter 50), Foundation for
the Science and Technology (FCT), intended for programs with different functional classifications, including services
integrated
13 Transfer of monies within the Ministry of Science, Technology and Higher Education (chapter 50), UMIC-
Agency for the Society of Knowledge, intended for programs with different functional classifications
14 Transfer of appropriations entered in the budgets of laboratories and other bodies of the State to others
175
laboratories, regardless of the organic and functional classification, provided that the transfers become necessary
by the development of projects and scientific research activities borne by these entities
15
Funding, through the Directorate General for Territory Planning and Urban Development, of the component
national of the actions entered in the framework of the "Urban Networks for Competitiveness and Innovation" programmes and
"Innovative Projects for the Qualification of Territory and Urban Management", according to the monies entered in the
Chapter 50 of the Ministry of the Environment, Territory Planning and Regional Development
16
Transfer of the Budget of the Ministry of Public Works, Transport and Communications of a sum of € 2411
990.01 intended for the settlement of the commitments made and unpaid in 2005, in the framework of the conclusion of the agreements
of collaboration, on the grounds of Article 7 (2) and (3) of Law No. 42/98 of August 6, having per object
interventions on roads in the field of benefit, conservation and safety, combating the sinister and construction of
existing alternatives and roads, following the provisions of Article 5 (26) of Law No 55-B/2004 of 30 of
December
17
Authorize the transfer of appropriations from the operating budget and the PIDDAC of the Ministry of the Environment, the
Land Planning and Regional Development, concerning the safeguarding and conservation of heritage
ranked, for the Budget of the Ministry of Culture
18
Authorize the carrying out of the budgetary transfers necessary for the introduction of the business sharing system
common, regardless of the organic and functional classifications
19
Transfer of monies to the Regional Government of the Azores up to the amount of € 4.5 million of the Programme No 18
"Urban and regional local development", inscribed at the National Housing Institute, in chapter 50 of the Ministry of the
Environment, Spatial planning and Regional Development, for the title of comparticipation in the process of
reconstruction of the housing stock of the islands of the Faial and the Peak.
Changes and transfers within the framework of the Central Administration
DESTINATION ORIGIN
LIMITS
MAXIMUM OF THE
AMOUNTS TO
TRANSFER
SCOPE / PURPOSE
20
Ministry of the
Work and the
Social solidarity
Institute of Employment and
Vocational Training
High
Commissionerate
for the
Immigration and
Minorities
Ethnic
€ 3950000
21
Ministry of the
Work and the
Social solidarity
Institute of Employment and
Vocational Training
Secretariat
National for
the Rehabilitation and
Integration of the
People with
Disability
€ 190000 Financing of expenditure
of operation
22
Ministry of the
Culture
General Secretariat
(budget of
health)
Foundation
Center
Cultural of
Bethlehem
€ 7400000
Financing of the
activity
176
DESTINATION ORIGIN
LIMITS
MAXIMUM OF THE
AMOUNTS TO
TRANSFER
SCOPE / PURPOSE
23
Ministry of the
Culture
General Secretariat
(budget of
health)
Observatory
from the
Activities
Cultural
€ 200000
Financing of the
activity
24 Ministry of the
Culture
General Secretariat
(budget of
health)
Foundation House
of Music
€ 7500000
Financing of the
activity
25
Ministry of the
Culture
Regional Directorate of
Culture of the North
(budget of
health)
Foundation
Museum of the
Douro
€ 200000
Financing of expenditure
of operation of the
Foundation and the Museum of the
Douro (Article 5 (2)
Decree-Law No. 70/2006, of
March 23)
Transfers relating to Chapter 50
DESTINATION ORIGIN
LIMITS
MAXIMUM OF THE
AMOUNTS TO
TRANSFER
SCOPE / PURPOSE
26
Presidency of the
Council of
Ministers
Portuguese Institute of the
Youth
Moving young-
Cooperative of
interest
public of
held responsible
of limited
€ 150000
Project " Pousadas da
Youth "
27 Presidency of the
Council of
Ministers
Portuguese Institute of the
Youth
Foundation for
the disclosure
of technologies
of information
€ 150000
Integration of young people in the
society of information
28 Presidency of the
Council of
Ministers
ICS-Institute of the
Social Communication
(chapter 50)
Radio and
Television of
Portugal,
SGPS, S. A.
€ 500000
Modernization of televisions
of the official speaking countries
portuguese
29 Presidency of the
Council of
Ministers
ICS-Institute of the
Social Communication
(chapter 50)
Radio and
Television of
Portugal,
SGPS, S. A.
€ 141100
Modernization of the radio of the
official language countries
portuguese
177
DESTINATION ORIGIN
LIMITS
MAXIMUM OF THE
AMOUNTS TO
TRANSFER
SCOPE / PURPOSE
30 Ministry of the
Environment, of the
Planning of the
Territory and the
Development
Regional
Institute of the Environment and
of the Institute of Waste
EDM-
Company of
Developsime
nto Mineiro,
S. A.
€ 290000
Recovery Projects
Environment of Areas
Degraded Miners
31
Ministry of the
Environment, of the
Planning of the
Territory and the
Development
Regional
Institute of Water
RECILIS-
Treatment and
valuation of
Effluents, S.
A., and Trevo
West-
Treatment and
Valuation of
Waste
Livestock,
S. A.
€ 1000000
Participation in projects of
treatment of the effluents of
suiniculture of the basins
river hydrographics of the Liz and
of the Royal rivers, Arnóia and
Made
32
Ministry of Health
Regional Administration
of Health of Lisbon and
Valley of the Tejo
Ministry of the
Defence
National-
Direction-
General of the
Infra-
Structures
€ 2613360
Reallocation of the PM
25 / Cascais-" Battery of
Alcabideche " and satisfaction
of the commitments
assumed with the acquisition
from the ground to the construction
of the new Hospital of
Cascals, in the terms of the
Resolution of the Council of
Ministers No 140/2004, of
August 27
33
Ministry of Health
Administrations
Regional Health and
Institute of Quality
in Health
Hospitals of the
Service
National of
Health with
nature of
entity
public
business
178
DESTINATION ORIGIN
LIMITS
MAXIMUM OF THE
AMOUNTS TO
TRANSFER
SCOPE / PURPOSE
34
Ministry of the
Science, Technology
and Higher Education
Foundation for Science
and Technology
Agency of
Innovation
Business and
Transfer
of Technology,
S. A.
€ 13738500
Financing of projects
of research and
development and its
management, in consortium between
companies and institutions
scientific
35
Ministry of the
Science, Technology
and Higher Education
UMIC-Agency for the
Society of the
Knowledge, I. P.
Agency of
Innovation
Business and
Transfer
of Tecnologi,
S. A.
€ 4250000
Financing of projects
of research and
development and its
management, in consortium between
companies and institutions
scientific
36
Ministry of the
Science, Technology
and Higher Education
Foundation for Science
and Technology
Hospitals,
S. A.
€ 1192062
Financing of projects
of research and
development, of
meetings and publications
scientifies.
37
Ministry of the
Science, Technology
and Higher Education
UMIC-Agency for the
Society of the
Knowledge
CTT-
Post offices of
Portugal, S. A.
€ 30000
Comstake in the
financing of projects
of acessibilities and infra-
broadband structures in the
scope of the society of the
information
38
Ministry of the
Science, Technology
and Higher Education
UMIC-Agency for the
Society of the
Knowledge
FASTACESS,
Operations and
Services of
Information and
Electronic,
S. A.
€ 10000
Comstake in the
financing of projects
of acessibilities and infra-
broadband structures in the
scope of the society of the
information
39
Ministry of the
Science, Technology
and Higher Education
UMIC-Agency for the
Society of the
Knowledge
Expo Park
98, S. A.
€ 15000
Comstake in the
financing of projects
of acessibilities and infra-
broadband structures in the
scope of the society of the
information
40 Ministry of the
Science, Technology
and Higher Education
UMIC-Agency for the
Society of the
Knowledge
Network
Railway
National,
€ 20000
Comstake in the
financing of projects
of acessibilities and infra-
179
DESTINATION ORIGIN
LIMITS
MAXIMUM OF THE
AMOUNTS TO
TRANSFER
SCOPE / PURPOSE
REFER, E. P. broadband structures in the
scope of the society of the
information
41 Ministry of the
Culture Secretariat-General
Foundation House
of Music
€ 2500000
Financing of activity
42
Ministry of the
Culture Secretariat-General
Foundation
Museum of the
Region of the
Douro
€ 200000
2 th Parcela of the capital
fundational (para. a) from the
article 4 of the Decree-Law n.
70/2006, of March 23)
43
Ministry of the
Culture
Regional Directorate of
Culture of the North
Foundation
Museum of the
Region of the
Douro
€ 1100000
Financing of the works of the
Museum of the Douro-n. 3 of the
article 5 of the Decree-Law n.
70/2006, of March 23
Transfers to external entities, in addition to those listed in Chapter 50
DESTINATION ORIGIN
LIMITS
MAXIMUM OF THE
AMOUNTS TO
TRANSFER
SCOPE / PURPOSE
44 Presidency of the
Council of
Minister
Institute of Sport
from Portugal Portugal Vela 2007, S. A. € 3500000
Financing of the
championship of the world of
candle of Olympic classes
2007
45 Ministry of the
Environment, of the
Planning of the
Territory and the
Development
Regional
Directorate-General for
Planning of the
Territory and
Development
Urban
Setúbal POLIS, Society for the
Development of the Program
POLIS in Setúbal, S. A.
€ 315012 Financing within the framework of
urban requalification
46 Ministry of the
Environment, of the
Planning of the
Territory and the
Development
Regional
Directorate-General for
Planning of the
Territory and
Development
Urban
Cacém POLIS, Society for the
Development of the Program
POLIS in Cacém, S. A.
€ 1046535
Funding within the framework of
urban requalification
47 Ministry of the
Environment, of the
Planning of the
Directorate-General for
Planning of the
Territory and
Take POLIS, Society for the
Development of the Program
POLIS in Tomar, S. A.
€ 877100
Funding within the framework of
urban requalification
180
DESTINATION ORIGIN
LIMITS
MAXIMUM OF THE
AMOUNTS TO
TRANSFER
SCOPE / PURPOSE
Territory and the
Development
Regional
Development
Urban (DGOTDU)
48 Ministry of the
Environment, of the
Planning of the
Territory and the
Development
Regional
Directorate-General for
Planning of the
Territory and
Development
Urban (DGOTDU)
VianaPolis Society for the
Development of the Program
POLIS in Viana do Castelo,
S. A.
€ 928227
Funding within the framework of
urban requalification
49 Ministry of the
Environment, of the
Planning of the
Territory and the
Development
Regional
Directorate-General
of the Planning
of the Territory and
Development
Urban
(DGOTDU)
CostaPolis, Society for
o Development of the
POLIS program on the Coast
from Caparica, S. A.
€ 275738 Financing within the framework of
urban requalification
50
Ministry of the
Economy and the
Innovation
General Secretary-General Innovation Agency € 400000
Operational management of the
supports to strategies
business in the field of
technological innovation and the
dynamization of the enveloping
business technology
51 Ministry of the
Economy and the
Innovation
Institute of
Tourism of
Portugal
Lisbon-Dakar € 3000000
Support the organization of the
departure from proof of
motorsport
52
Ministry of the
Economy and the
Innovation
Institute of
Support for
Small and
Medium Companies
and the Investment
(IAPMEI)
Portuguese Agency for the
Investment, E. P. E.
(API)
€ 3669597
In the terms defined in the
point ( a) of Article 33 of the
Statutes of the API, approved
by the Decree-Law n.
225/2002, of October 30
53 Ministry of the
Agriculture of the
Development
Rural and Fisheries
Directorate-General
of Fisheries and
Aquaculture
Doca Fisheries € 35000
Support for the improvement of the
quality and valorisation of the
products of fishing
54 Ministry of the
Public Works,
Transport and
Communications
General Secretariat EP-Roads of Portugal,
E. P. E.
€ 55267016
55 Ministry of the
Public Works,
Transport and
Cabinet of
Studies and
Planning
Metropolitan Authority
of Transport from Lisbon,
E. P. E;
€ 688301
181
DESTINATION ORIGIN
LIMITS
MAXIMUM OF THE
AMOUNTS TO
TRANSFER
SCOPE / PURPOSE
Communications
56 Ministry of the
Public Works,
Transport and
Communications
Cabinet of
Studies and
Planning
Metropolitan Authority
of Transport from Porto,
E. P. E;
€ 688301
57 Ministry of the
Public Works,
Transport and
Communications
Office for Studies and
Planning
EP-Roads of Portugal,
E. P. E.
€ 477939177
Construction of infrastructure
road
58 Ministry of the
Public Works,
Transport and
Communications
Office for Studies and
Planning
Administration of the Port of
Setúbal and Sesimbra, S. A.
€ 550000
Financing of infra-
port structures
59 Ministry of the
Public Works,
Transport and
Communications
Office for Studies and
Planning
Administration of the Port of
Lisbon, S. A.
€ 1843000
Financing of infra-
port structures
60 Ministry of the
Public Works,
Transport and
Communications
Office for Studies and
Planning
Administration of the Port of
Douro and Leixões, S. A.
€ 2053500
Financing of infra-
port structures
61 Ministry of the
Public Works,
Transport and
Communications
Office for Studies and
Planning
Administration of the Port of
Aveiro, S. A.
€ 10 to 65000
Financing of infra-
port structures
62 Ministry of the
Public Works,
Transport and
Communications
Office for Studies and
Planning
Administration of the Port of
Sines, S. A.
€ 938186
Financing of infra-
port structures
63 Ministry of the
Public Works,
Transport and
Communications
Office for Studies and
Planning
EDAB-Company for the
Development of the Airport
of Beja
€ 5931000
Financing of infra-
airport structures
64 Ministry of the
Public Works,
Transport and
Communications
Office for Studies and
Metro planning of Porto, S. A.
€ 8000000
Financing of infra-
long-lasting structures
65 Ministry of the
Public Works,
Transport and
Office for Studies and
Planning
Metropolitan of Lisbon, E. P.
€ 4897400
Financing of infra-
long-lasting structures
182
DESTINATION ORIGIN
LIMITS
MAXIMUM OF THE
AMOUNTS TO
TRANSFER
SCOPE / PURPOSE
Communications
66 Ministry of the
Public Works,
Transport and
Communications
Office for Studies and
Metro Planning of the Mondego, S. A.
€ 2362145
Financing of the system
of metropolitan lightweight of the
Mondego
67 Ministry of the
Public Works,
Transport and
Communications
Office for Studies and
Planning
National Railway Network-
REFER, E. P.
€ 5000000
Financing of infra-
long-lasting structures
68 Ministry of the
Public Works,
Transport and
Communications
Office for Studies and
Planning
National Railway Network-
REFER, E. P.
€ 2000000
Funding for studies and
projects of the system of
metro south of the Tagus
69 Ministry of the
Public Works,
Transport and
Communications
Office for Studies and
Planning
CP-Iron Paths
Portuguese, E. P.
€ 8270214
Financing of material
circulator
70 Ministry of the
Public Works,
Transport and
Communications
Office for Studies and
Planning
RAVE-High Network
Velocity, E. P.
€ 10000000
Funding for studies and
projects
71
Ministry of the
Public Works,
Transport and
Communications
Directorate-General for
Land Transport
and Fluvial
Iron Carrels Company of
Lisbon, S. A., Society of
Collective Transport of the
Port, S. A.;
CP-Railways
Portuguese, E. P., Transtejo-
Transport Tejo, S. A.,
Metropolitan of Lisbon,
E. P.
€ 100000
Financing of shares
which aim to contribute to the
technological modernization and
for the improvement of efficiency
energy of transport
public, including the actions
of implementation of
systems to support the
exploration and information to the
public, security and
bilhtics
72 Ministry of the
Public Works,
Transport and
Communications
Office for Studies and
Planning
Transtejo-Transport Tejo,
S. A.
€ 1250000
New fleet financing
73 Ministry of the
Public Works,
Transport and
Communications
Office for Studies and
Planning
Metropolitan authority of
Transport from Lisbon, E. P. E.
€ 1000000
Financing of the
investments in the system
integrated mobility of the
metropolitan area of
183
DESTINATION ORIGIN
LIMITS
MAXIMUM OF THE
AMOUNTS TO
TRANSFER
SCOPE / PURPOSE
Lisbon
74 Ministry of the
Public Works,
Transport and
Communications
Office for Studies and
Planning
Metropolitan authority of
Transport from Porto, E. P. E.
€ 1000000
Financing of the
investments in the system
integrated mobility of the
metropolitan area of Porto
75 Ministry of the
Public Works,
Transport and
Communications
Office for Studies and
Planning
ANAM, S. A.-Airports and
Wood Air Navigation
€ 503023
Funding for improvements
in safety, quality and
efficiency of the system of
transport
