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PROPOSED LAW NO. 85 /X

Exhibition of Motives

It constitutes the objective of the XVII Constitutional Government Programme, within the framework of the

Fiscal Policy, the simplification of the access of tax administration to banking information

with tax relevance. In this context, and following the findings of the Report on

the Combat to Evasion and Tax Fraud, presented at the Assembly of the Republic in

January of this year, this amendment is proposed to amend Article 69 of the Code of

Procedure and of the Tributary Process, in the sense of allowing the instructor-led organ

a gracious complaint, filed either by the originators originating in or by the

responsible subsidiary companies, the finding of the facts manifestly necessary to

discovery of the material truth, in derogation from the legal duty of banking secrecy.

With the amendment now proposed to be aimed at enabling the Tax Administration, in

strict execution of the inquisitory principle to which it is subordinate its procedure

pursuant to Art. 58 of the General Tax Act, the full fact-finding of the facts

alleged by the taxpayer at the seat of gracious complaint, specifically by the

access to the relevant elements protected by banking secrecy, so that if

get in the fullest possible way the truth of the facts, aiming also

prevent that, by known difficulties in the instructory powers, the contestation of

tax acts before the administration is used as a dilatory medium of the

payment of the tax debt.

Thus:

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:

Article 1.

Amendment to the Code of Procedure and the Trial Procedure

Article 69 of the Code of Procedure and of the Tributary Process, approved by the

Decree-Law No. 433/99 of October 26, with the amendments introduced by the Law

n 3-B/2000 of April 4 by the Law No. 30-G/2000 of December 29 by the Law

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n ° 15/2001 of June 5 by Law No. 109-B/2001 of December 27 by the Law

n 32-B/2002 of December 30 by the Decree-Law No. 38/2003 of March 8, by the

Decree-Law No. 160/2003 of July 19, by Law No. 55-B/2004 of December 30,

and by Law No. 60-A/2005 of December 30, it shall be replaced by the following:

" Article 69.

[...]

1-Are fundamental rules of the graceful complaint procedure:

a) [...];

b) [...];

c) [...];

d) [...];

e) [...];

f) [...].

2-The right of the instructor organ to order the representations referred to in paragraph e) from the

previous paragraph may understand, where it is justified in the face of the alleged facts

by the claimant and regardless of their consent, the access to information and

bank documents relating to the tax situation the subject matter of the complaint.

3-For the purposes of the preceding paragraph, the instructor organ requests the claimant, by

simple via post, for within 10 working days provide the information and the

relevant banking documents for the assessment of the complaint.

4-Should the requested information not be provided at the indicated deadline, or is it

deemed to be insufficient, the instructor organ proceeds to the notification of the institutions of

credit, financial companies and too many entities, instructed with the decision to access the

information and banking documents, which must provide the requested elements

within 10 working days.

Article 2.

Production of effects

The provisions of the previous article only apply to the procedures initiated after the entry

in force of this Law.

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Seen and approved in Council of Ministers of July 6, 2006

The Prime Minister

The Minister of the Presidency

The Minister of Parliamentary Affairs