Key Benefits:
1
PROPOSED LAW NO. 162 /X
CHAPTER I
Approval of the Budget
Article 1.
Approval
1-It is approved by this Law the State Budget for the year 2008, 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 the social action subsystems,
solidarity and family protection of the system of social protection of citizenship
and of the previdential system;
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;
2
j) Map XXI, with the cessation tax revenues of integrated services, of the
services and autonomous funds and social security.
2-During the year 2008, 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.
CHAPTER II
Budgetary discipline
Article 2.
Use of budgetary allocations
1-Ficam captives 35% 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-Ficam captives 2.5% of the total operating appropriations of the budgets of the
services and bodies of the central administration, with the exception of those belonging to the
National Health Service and higher education, identified under the heading " other
current expenses-various-other-reserve ".
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 permission of the Minister responsible for the
area of finance, which decides the amounts to be declines depending on the evolution of the
budget implementation.
5-A caption of the monies referred to in paragraph 1 a to 3 may be redistributed between services
integrated, between services and autonomous funds and between integrated services and services and
autonomous funds, within each ministry, upon dispatching of the respective
minister.
3
6-A deceit of the monies referred to in paragraph 3, with respect to the budget of the
Assembly of the Republic, is the competence of the President of the Assembly of the Republic,
on a proposal from the board of directors, which indicates the headings and twelfth
covered in the descation and the reasons on which it is founded.
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
of permission of the Minister responsible for the area of finance, which is fixed by
dispatch and in the terms of the following article, the allocation of the product of the disposal or the
oneration.
2-The disposals of the real estate referred to in the preceding paragraph shall be processed in the terms and
conditions defined in the law.
3-Real estate disposals and onerations are always onerous, having as a reference
value ascertained in evaluation promoted by the competent entity of the Ministry of
Finance and the Public Administration.
4-The provisions of the preceding paragraphs shall not apply:
a) To the real estate heritage of social security mentioned in paragraph 2 of the article
32.
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, I. P. (IGFCSS, I. P.), whose revenue
is applied in the FEFSS.
4
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 authorization 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, register and location identification 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;
5
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.
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 divestance and the
oneration of immovable property carried out pursuant to the previous article reverses until 25%
for the service or body to which it is affection or for the service or body
owner.
2-Without prejudice to the provisions of Article 6 (2) of Law No 61/2007 of September 10,
up to 75%, the product of the disposal and burdening of the state's heritage affection to the
internal administration may be intended for expenses with the construction and acquisition of
facilities and infrastructure and equipment for use of the forces and services of
security.
3-The product of the disposal and burdening of the state's heritage affection for business
foreigners may, until 75%, be earmarked for expenditure on rehabilitation, acquisition or
reconstruction of facilities intended for the Internal or External Services of the
Foreign Affairs.
4-In duly substantiated special cases, you can the minister responsible for the
area of finance set percentages higher than those set out in the figures
previous, provided that the product of the disposal and the burdening of the immovable property
the expenditure on the acquisition, rehabilitation or construction of premises of the respective
services and bodies.
6
5-The product of the disposal and burdening of the state's heritage can, up to 100%, be
intended:
a) At the Ministry of National Defence, to the reinforcement of the capital of the Pension Fund
of the military of the Armed Forces, as well as the regularization of the
responsibilities of the Fund of Ancient Combatants to the General Box of
Retirees, I. P. (CGA, I. P.) and Social Security, at expenses with
construction and maintenance of infrastructure allocated to the Ministry of Defence
National and the procurement of equipment for modernization and operation
of the Armed Forces;
b) In the Ministry of Justice, the necessary expenditure on investments for the
construction or maintenance of infrastructure allocated to this ministry and to the
purchase of equipment for the modernization and operationality of justice;
c) In the Ministry of Health, the strengthening of capital of hospitals public entities
business and the necessary expenditure on investments earmarked for construction
or maintenance of infrastructure allocated to primary health care for
installation of the family health units.
6-In the Ministry of Economy and Innovation, the allocation to Tourism of Portugal, I. P.,
of the proceeds from the disposal of real estate data as a guarantee of financing
granted by this Institute or other title acquired in judgment for the
ressaration of unreimbursed credits, can be targeted, up to 100%, again
to the provision of financing for the construction and recovery of heritage
tourist.
7-The proceeds from the disposal of the state heritage affection to the Casa Pia de Lisboa, I. P.,
which comes to be dissuitable for the purposes that this aims to pursue revert, until
100%, for the same, intended for expenses with the construction or acquisition of
real estate to increase and diversify the responsiveness in reception by
part of this institution, in the terms to be defined by joint dispatch of the minister
responsible for the area of finance and the minister of the respective tutelage.
7
8-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.
9-The provisions of the preceding paragraphs shall be without prejudice to:
a) The provisions of Article 109 (9) of Law No 62/2007 of September 10;
b) The application of the envisaged in the Portaria No 131/94 of March 4, with the wording
introduced by the Portaries n. ºs 598/96, of October 19, and 226/98, of 7 of
April.
Article 5.
Transfer of edified heritage
1-The Institute of Financial Management of Social Security, I. P. (IGFSS, I. P.), and the Institute
of Housing and Urban Rehabilitation, I. P. (IHRU, I. P.), can, without requiring any
counterpart and without a subjection to the formalities laid down in Article 3, according to
criteria to be established for the divestment of the rental housing stock
public, 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.
8
3-After transfer of the heritage, and in function of the conditions that come to be
established in the transfer agreements, the beneficiary entities may 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.
Article 6.
Budget transfers
Is the Government authorized to make budgetary changes and transfers
constants of the respective framework annexed to this Law, of which it is an integral part.
Article 7.
Reorganisation of services and transfers in the Public Administration
1-Stay suspended, until December 31, 2008, the public service reorganizations,
with the exception of those which are indispensable for compliance with the law, as well as
of those that result in decreased expense.
2-Stay the authorized Government, in the framework of service reorganizations and the application of the
special mobility scheme, to make budgetary changes, regardless
of involving different organic and functional classifications.
Article 8.
Expenditure in the framework of the budget for the Portuguese Presidency of the Council of the
European Union
1-It is the Government authorized to transfer monies from the budgets of the services to the
Programme 29-"Portuguese Presidency of the Council of the European Union",
regardless of whether they involve different organic and functional classifications.
9
2-Transition to 2008, the appropriations of the 29 Programme budget-" Presidency
Portuguese of the Council of the European Union " not applied in 2007, staying the
Government authorized to enroll them in the 2008 schedule.
Article 9.
Budgetary changes in the framework of the National Strategic Reference Framework
1-It is the Government authorized to carry out the budgetary changes that are revealed
necessary for the implementation of the National Strategic Reference Framework (QREN),
regardless of involving different functional classifications, programs and
ministries.
2-In exceptional cases, budget changes may be authorised by the Government
with counterpart in allocations allocated to the QREN regardless of classification
functional, programs and ministries.
Article 10.
QREN Technical Assistance Management balances
The management balances of the previous year, relating to general recipes consigned to the co-
national funding associated with the axes Technical Assistance of Programs
Operational (PO) of the QREN funded by the ERDF, with incidence in the Mainland,
including OP Technical Assistance ERDF automatically transitions to budget
of the following year, by staying for this purpose the executor bodies exempted from the
Compliance with Article 25 of Law No. 91/2001 of August 29, amended by Law No.
48/2004, of August 24.
10
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 the
in favour of the CGA, I. P., of the Directorate General for Social Protection to Employees and
Agents of the Public Administration (ADSE), of the National Health Service, of the
Social Security and the Directorate General of the Treasury and Finance, and still in relation to
contributions and taxes, as well as those resulting from non-use or use
undue of community funds.
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.
3-The transfers referred to in paragraph 1, with respect to the débites of local authorities,
safeguarding the special scheme provided for in the Expropriations Code, can only be
retained in the terms provided for in Law No. 2/2007 of January 15.
4-When it is not tempestively provided to the Ministry of Finance and
Public Administration, by the competent bodies and for the reason that they are
imputable, the information typified in the budget framework law, as well as the
which comes to be annually defined in the decree-budget implementation law or other
applicable legal provision, transfers and refusals may be withheld
anticipations of twelfth, in the terms to be fixed in the decree-budget implementation law
and until the situation is properly sane.
11
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, they are not subject to the standards regarding the transition and use of 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, 2008, the possibility of detachment, of
requisition and transfer of officials from the regional and municipal administration
for the direct and indirect administration of the State.
2-A suspension determined in the previous number remains with respect to mobility
provided for in the law that defines and regulates the new linking, career and regulatory regimes
compensation of workers performing public duties.
3-A suspension provided for in the preceding paragraphs shall not apply to the use of the
general mobility instruments for technical, operational or command posts of the
National Civil Protection Authority.
4-A The use referred to in the preceding paragraph shall be authorised by joint order of the
ministers responsible for the areas of internal administration, finance and the
public administration, preceding, when it is the case, authorization of the service of
origin.
12
Article 14.
Tables and personnel maps
Until December 31, 2008, the changes of tables or maps of the
personnel, with the exception of those resulting from the law enforcement that defines and regulates the new
linkage, careers and compensation schemes of the workers who exercise
public functions, of those which are indispensable for compliance with the law or standard
regulatory that comes to fruition, or to the execution of judicial sentences, as well as
of those that result in decreased expense.
Article 15.
Careers and remunerative supplements
1-Stay suspended, until December 31, 2008, the reviews of careers and the regime and
amounts of the remunerative supplements, with the exception of those resulting from the
Enforcement of the law that defines and regulates the new linking, career and de-
compensation of employees performing public duties and the general update
of the remuneration and supplements, as well as those that are indispensable for the
compliance with law or for the execution of judicial sentences.
2-A update of remunerative supplements in violation of the provisions of the number
previous constitutes the leaders or maximum bodies for the management of services and bodies
of the direct and indirect administration of the State where that violation occurs in
civil, disciplinary and financial responsibilities provided for in the terms of the Decree-Law n.
14/2003, of January 30.
3-Knowledge of the practice of the irregularities referred to in the preceding paragraph shall constitute
tutelage organs, as well as the competent inspective services, in the duty of,
respectively, to institute or propose the establishment of the corresponding procedure.
4-A progression in careers, in the year 2008, operates under the rules laid down in the law
that defines and regulates the new regimes of linking, careers and remuneration of the
workers performing public duties, producing effects on January 1, 2008.
13
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, 2008 the measured measures of the following numbers.
2-They lack the favourable opinion of the minister responsible for the area of finance and the
Public Administration:
a) 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 paragraphs 197-A/2003, of August 30, 70/2005,
of March 17, 166/2005, of September 23, and 330/2007, of October 9;
b) The decisions regarding the admission of militarized or equated personnel and with
police and security duties or equated.
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 Retirees, I. P.
The holders of senior office appointed under the Act No 2/2004 of January 15,
in the wording given by Law No. 51/2005 of August 30, or whose commission of service is
renewed under the same law, they maintain, until the cessation of these functions, enrollment in the
CGA, I. P., and the payment of quotas to this body on the basis of the duties exerted and
in the corresponding remuneration.
14
Article 18.
Contributions to the General Box of Retirees, I. P.
1-The amount of the monthly contribution to the CGA, I. P., of the entities, public or
private, with administrative and financial autonomy, which, on December 31 of
2006, were not covered by the monthly contribution obligation to the CGA,
I. P., becomes 11% of the remuneration subject to the employee's quota discount
covered by the social protection scheme of the public function in pension
at your service, and may, to the effect, use the management balances of previous years
with dispensation from compliance with Article 25 of Law No 91/2001 of August 20,
amended by Law No. 48/2004 of August 24.
2-Maintains in 15% of the remuneration subject to the discount of quota the contribution of the
remaining entities, public or private, with administrative and financial autonomy,
in particular those due by:
a) Structures of administrative support to the organs of sovereignty and remaining organs
personalized autonomous constitutional or administrative autonomy and
financial not covered by the provisions of the preceding paragraph;
b) Services and bodies of the central, regional and local government of the State, with
administrative and financial autonomy;
c) Autonomous Regions, in respect of all services and bodies of the
unpersonalized public administration;
d) Local authorities, respective municipalized services, federations and associations
of municipalities and district assemblies;
e) Higher education, private or cooperative establishments, and not higher,
particular or cooperative;
f) Legal persons, regardless of their public nature, private or other.
15
3-For entities with personnel with respect to which the CGA, I. P., is responsible
solely by the burden with survivor pensions, the contribution is equal to 3.75%
of the remuneration of the said personnel subject to quota discount.
4-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 CGA, I. P.,
an amount contribution equal to what it would compete for them to pay, as entities
employers, within the framework of the general social security scheme.
Article 19.
Flexible management at universities and polytechnic institutes
In 2008, until the entry into force of the bylaws to be adopted pursuant to the provisions of paragraph 1
of Article 172 of Law No. 62/2007 of September 10, and whenever, for greater efficiency
in the management of human and financial resources of universities and institutes
polytechnics, if justifying, the respective rectors or presidents, after appearing prior to the
competent bodies on the grounds of matter, may:
a) Reallocate faculty and non-docent staff between organic units,
b) Redistribute the budgetary resources between organic units.
CHAPTER IV
Local finance
Article 20.
Amounts of the participation of local authorities in state taxes
1-In 2008, the overall amount of the participation of municipalities in state taxes is
set at € 2406532953, being the amount to be allocated to each municipality what is listed
of the nineteenth map in attachment.
16
2-A The expected participation in the preceding paragraph is distributed in accordance with the terms of paragraph 1 of the article
19. of Law No. 2/2007 of January 15 as follows:
a) A general grant set at € 1880879608 for the Equilibrium Fund
Financial (FEF);
b) A specific grant set at € 151493982 for the Social Fund
Municipal (FSM);
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 in the terms of the paragraph c) of Article 19 (1) of the Law n.
2/2007, of January 15, set at € 374159363.
3-A The final allocation between funds guarantees the participation of 5% in the IRS of the municipality,
being the remaining amount of rematch between the ETF and the FSM, taking into account the proportion
between the percentages provided for in Law No. 2/2007 of January 15 for those
funds, from 25.3% and 2%, respectively.
4-In 2008, the amount of the Municipal Social Fund indicated in the b) of paragraph 2
is intended exclusively for the skills currently exercised by municipalities in the
field of education, to be distributed in accordance with the indicators identified in the
a) of Article 28 (1) of Law No 2/2007 of January 15.
5-In the year 2008, the overall amount of the Freguese-Financing Fund (FFF)
is set at € 198218007, being the amount to be allocated to each freguesia what is listed
of the XX map in attachment.
6-The amount referred to in the preceding paragraph includes a reinforcement of € 1418565 for the
freguesias, in such a way as to ensure that the amount of the participation of each freguesia in the
FFF is equal to or greater than that of 2007.
17
7-For the purposes of the provisions of Article 29 (1) and (29), Article 32 (4), para. 2
of Article 57, and in Article 60 (2) of the Law No 2/2007 of January 15, the
clearance of the caption in these referred to is done taking into account the sum of the tax
municipal on real estate (IMI), from the municipal tax on onerous transmissions
of real estate tax (IMT), of the municipal vehicle tax (IMV), of the share of the product
of single circulation tax (IUC) that constitutes revenue from municipalities and the
municipal participation in the IRS.
Article 21.
Calculation of the variables of typology of urban areas of freguesias created
subsequent to the general census of the population of 1991
In 2008, for the purpose of calculating the participation of the freguesias created at a later date
to the general census of the population of 1991, and for which there is no
official classification, the classification adopted, within the framework of the typology of urban areas, is the
of the respective freguesias of origin.
Article 22.
Decentralization of competences for municipalities
1-During the year 2008, is the Government authorized to transfer to the municipalities the
appropriations entered in the budget of ministries relating to competences to
decentralise in the fields of education, social action and health, specifically the
relating to:
a) Non-lecturer staff of basic education;
b) Provision of meals and support for extending hours in education
preschoar;
c) Curricular enrichment activities in the 1-cycle of basic education;
d) Management of the school park in the 2. and 3. cycles of the basic education;
18
e) School social action in the 2 and 3. cycles of basic education;
f) Support for the drafting of municipal social letters;
g) Social support for individuals or families in a situation of precariousness or
vulnerability;
h) Components of family support in preschool education in the public network of the
preschoon education establishments;
i) Activities of partner-educational animation in the public network of the establishments of
preschoon education;
j) Activities for the prevention of disease and health promotion.
2-During the year 2008, lies the Government authorized to legislate in the sense of
regulate the tax powers of municipalities, with respect to taxes to whose
revenue are entitled, under the terms set out in the Local Finance Act.
3-It is extended, until December 31, 2008, the time limit laid down in Article 4 (1) of the
Law No. 159/99 of September 14 for the transfer of competences to the
municipalities.
4-In the year 2008, 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 paragraphs 1 a to 3.
5-It is entered in the budget of the general charges of the State a sum of € 22526536,
intended for:
a) Compensate the municipalities of the burden borne with school transport
of pupils enrolled in the 7, 8 and 9 years of schooling;
b) Compensate the municipalities with the charges borne with the transport of the
students of the 1-cycle determined by replanning of the school network.
19
6-A The ratio of monies transferred under the previous paragraph is published by
joint office of the members of the Government responsible for the areas of the administration
location and finance.
Article 23.
Metropolitan areas and associations of municipalities
It is entered in the budget of the general charges of the State a sum of € 3000000, the
distribute in a directly proportional manner in accordance with the following criteria:
a) € 1500000 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) € 1500000 are distributed by the associations of municipalities with area
corresponding to NUTS III or to the aggregation of NUTS III;
c) The distribution provided for in the preceding paragraph takes into account the principle of no
territorial duplication and is 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.
d) For the purposes of the preceding paragraph, in the cases of territorial duplication, the
municipality is only considered in the widest scope entity.
20
Article 24.
Remuneration of the elected of the freguish joints
1-It is entered in the budget of the general charges of the State a sum in the amount of
€ 5000000 a distribute by the freguesies referred to in paragraphs 1 and 2 of Article 27 of the Law No
169/99, of September 18, for the satisfaction of the remuneration and charges of the
presidents of the joints that have opted for the on-going regime, full-time
or in half-time, deducted from the amounts for the monthly compensation for
charges to which the same elected officials would be entitled if they had remained in a regime
of non-permanence.
2-A The ratio of money transferred to each freguesia under the previous number is
published by portaria of the member of the Government responsible for the area of the administration
location.
Article 25.
Financial aid and technical and financial cooperation
1-It is entered in the budget of the general charges of the State a sum of € 2500000, for
the purposes laid down in Article 8 (2) and (8) of Law No. 2/2007 of January 15,
as well as for the completion of ongoing projects, taking into account the period of
application of the respective funding programmes and the principles of equity and
balance in the territorial distribution.
2-The transfers of monies to local authorities, not provided for in the preceding paragraph,
are subject to prior permission from the members of the Government responsible for the areas of
local administration and finance.
21
Article 26.
Retention of municipal funds
1-It is retained the percentage of 0.2% of the municipal funds of each municipality of the
continent, constituting a tenth of that retention's own revenue from the Directorate General
of the Local Authorities, under the terms of the ( c) of Article 6 (2) of the Decree
Regulation No 44/2007 of April 27.
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, these are the beneficiary entities of the
amount mentioned in the previous number.
Article 27.
Municipal borrowing
They are excepted from the borrowing limits provided for in Law No. 2/2007, 15 of
January, the loans and depreciation earmarked for financing investments
within the framework of the Neighborhoods Qualification and Reinsertion Operations Initiative of Neighborhoods
Critics, which must be previously authorized by dispatching the member of the
Government responsible for the area of finance.
Article 28.
Amendment to Law No. 53-F/2006 of December 29
Article 32 of Law No 53-F/2006 of December 29 is replaced by the following:
22
" Article 32.
[...]
1-[...].
2-[...].
3-[...].
4-The provisions of this Article shall apply to commercial companies in the
which municipalities, associations of municipalities and metropolitan areas of
Lisbon and Porto detain, directly or indirectly, a participation
social. "
Article 29.
Amendment to Law No. 2/2007 of January 15
Article 36 of Law No 2/2007 of January 15 is replaced by the following:
" Article 36.
[...]
1-[...].
2-For the purpose of calculating the net borrowing limit and the limit of
borrowings, the concept of total net borrowing of each
municipality includes:
a) [...];
b) The net borrowing and lending of the entities that
integrate the local business sector and the entities to which the
n Article 32 (4) of the legal regime of the local business sector,
proportional to the participation of the municipality in its social capital, in
case of default of the equilibrium rules of forecasted accounts
in the legal regime of the local business sector.
23
3-[...].
4-[...]. "
CHAPTER V
Social security
Article 30.
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 law of social security bases.
Article 31.
Management balances of the Institute of Employment and Vocational Training, I. P.
1-The management balances of the Institute of Employment and Vocational Training, I. P., 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
may be kept at the Institute of Employment and Vocational Training, I. P., by
dispatch of the ministers responsible for the areas of finance and labour and
of social solidarity.
Article 32.
Transfers to capitalization
1-Revert to the Social Security Financial Stabilization Fund (FEFSS) a
share up to two percentage points of the percentage value corresponding to the contributions
of the workers on an account of others.
24
2-The annual balances of the previdential system, as well as the revenues resulting from the
inheritance disposal, are also transferred to the FEFSS.
Article 33.
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, I. P., 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.
Article 34.
Management of funds under capitalization scheme
The budgetary enrollment of financial flows arising from operations associated with the
management of the assets portfolio of funds under management of the IGFCSS, I. P., 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.
25
Article 35.
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.
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
organ that holds it, pursuant to the Code of Administrative Procedure.
Article 36.
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.
26
Article 37.
Transfers in the framework of the National Strategic Reference Framework
1-It is the Government authorized to undertake the transfer of appropriations from the functional heading
"Vocational training" for the functional heading "Administration" inscribed on the map
XI, "Social security expenditure by functional classification", to make face to
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.
2-It is also the Government authorized to transfer appropriations up to the limit of € 2000000 of the
functional heading "Administration" for the functional heading "Vocational training"
inscribed on the map XI, "Social security expenditure by functional classification", case
do not come to use the approved line of credit.
3-The changes referred to in the previous figures depend on the permission of the ministers
responsible for the areas of finance and labour and social solidarity.
Article 38.
Fund of retirement certificates
During the year 2008, the Government can set up a capitalization fund, within the framework of the
regulation of the public capitalization regime provided for in Article 82 of the Law
n. 4/2007, of January 16.
Article 39.
Outsourcing of the National Institute for the Enjoy
of the Free Times, I. P.
Is the Government authorized to establish, by decree-law, the rules of transfer of the
budget allocated by this Act to the National Institute for the Enjoy of the
Leisure Leisure, I. P., for the foundation of private law of public utility that
succeed.
27
Article 40.
Externalization of the Cooperative Antonio Institute of the Cooperative Sector, I. P.
Is the Government authorized to establish, by decree-law, the rules of transfer of the
budget allocated by this Law to the Antonio Sergio Institute of the Cooperative Sector,
I. P., for the entity that succeeding you.
Article 41.
Amendment to Decree-Law No 140-D/86 of June 14
Article 19 of the Decree-Law No 140-D/86 of June 14, amended by the Decrees-Laws
n. paragraphs 295/86, of September 19, and 102/89, of March 29, by the Laws No. 2/92, 9 of
March, 75/93, of December 20, 39-B/94, of December 27, 52-C/96, of 27 of
December, 87-B/98, of December 31, and by the Decree-Law No. 199/99 of June 8,
is replaced by the following:
" Article 19.
[...]
1-Of the budgeted contributions in the framework of the Previdential System, in the
continental territory, constitute own revenues:
a) From the Institute of Employment and Vocational Training, I. P., a
percentage of 4.7% earmarked for employment and training policy
professional;
b) From the Institute of Management of the European Social Fund, I. P., a
percentage of 0.03% earmarked for employment and training policy
professional;
c) From the Authority for the Conditions of Labour, a percentage of
0.20% intended for the improvement of working conditions and the policy of
hygiene, safety and health at work;
28
d) From the National Agency for Qualifications, I. P., a percentage
of 0.06% earmarked for employment policy and vocational training;
e) From the Directorate-General for Employment and Labour Relations, a
percentage of 0.01% earmarked for employment and training policy
professional:
2-Constitutions own revenue of the Autonomous Regions of Madeira and of the
Azores, a percentage of 5% of the budgeted contributions in the
respective territories, within the framework of the Previdential System, intended for
employment policy and vocational training. "
CHAPTER VI
Direct taxes
Section I
Tax on the income of natural persons
Article 42.
Amendment to the Income Tax Code of Singular People
Articles 5, 9, 12, 31, 54, 68, 70, 71, 73, 79, 85, 85, 85, 85, 85, 85, 85, 85, 85, 85
86, 87, 100, 102 and 127 of the Income Tax Code of Persons
Singular, abbreviated by the IRS Code, approved by the Decree-Law
n 442-A/88 of November 30, shall be replaced by the following:
" Article 5.
[...]
1-[...].
2-The fruits and economic advantages referred to in the preceding paragraph
understand, specifically:
29
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
g) The interest or any accruals of pecuniary credit resulting from the
dilation of the respective salary or of mora on your payment,
are legal to be contractual, with the exception of interest due to the
State or other public servants for delay in settlement or mora
in the payment of any fees and the interest awarded in the scope of
an indemnity not subject to taxation in accordance with paragraph 1 of the
article 12 para.
h) [...];
i) [...];
j) [...];
l) [...];
m) [...];
n) [...];
o) [...];
p) [...];
q) [...];
r) [...].
30
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
10-The income referred to in point (s) q) of paragraph 2 are, for all the
effects, assimilated to interest.
Article 9.
[...]
1-[...]:
a) [...];
b) The compensation claims for the repair of non-patrimonial damage,
excepted those fixed by judicial or arbitral decision or resulting
of judicially approved agreement, of emerging damage no
proven and of cessation profits, considering in the latter
case as such only those that are intended to ressarct the benefits
liquids left to obtain as a result of the injury;
c) [...];
d) [...].
2-[...].
3-[...].
4-[...].
31
Article 12.
[...]
1-The IRS does not focus, save as to the benefits provided for in the legal regime
of accidents in service and occupational diseases established by the
Decree-Law No. 503/99 of November 20 on compensation
due as a result of bodily injury, illness or death, paid or
assigned:
a) By The State, Autonomous Regions or Local Authorities, as well as
any of its services, establishments or bodies, yet
which personalised, including the public institutes and the funds
public; or,
b) Under insurance contract, court decision or agreement
homologated judicially.
2-[...].
3-[...].
4-[...].
5-The IRS does not focus on:
a) The scholarships awarded to high-income sports practitioners
by the Olympic Committee of Portugal or by the Paralympic Committee of
Portugal, in the framework of the contract-preparedness programme for the
Olympic or Paralympic Games and the respective titular federation
of the status of sports public utility, under Article 30 para.
of Decree-Law No. 125/95 of May 31 in the wording that was
given by Decree-Law No 123/96 of August 10;
32
b) Sports training grants, as such recognized by
dispatch from the Minister of Finance and the member of the Government who
tutor the sport, awarded by the respective holder federation of the
status of sports public utility to sports agents not
professionals, notably, practitioners, judges and arbitrators, up to the
maximum annual amount corresponding to five times the value of the
guaranteed minimum monthly retribution;
c) The prizes awarded to high-income sports practitioners,
as well as the respective coaches, by relevant classifications
obtained in high prestige and level sporting evidence
competitive, as such recognized by dispatching from the Minister of the
Finance and the member of the Government that tutorsthe sport,
notably Olympic and Paralympic Games, championships of the
world or championships of Europe, under the terms of the Decree-Law n.
125/95, of May 31, of the Portaria No 393/97 of June 17 and of the
Portaria No. 211/98 of April 3.
6-The IRS does not focus on the patrimonial increments coming from
free transmissions subject to stamp duty, nor on those if
find expressly provided for in a negative delimitation standard of
incidence of this tax.
Article 22.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
33
5-When the taxable person shall exercise the option referred to in paragraph 3, it shall be, by that
fact, thanks to encompassing the totality of the income understood in the
n Article 71 (6) and in Article 72 (6)
6-[...].
7-[...].
Article 31.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-For the purposes of the provisions of paragraph 2, it applies to the services provided in the
scope of hotel activities and similar, catering and beverages, well
as to the amount of subsidies intended for exploitation, the coefficient of
0.20 there indicated.
6-[...].
7-[...].
8-[...].
9-[...].
34
Article 53.
[...]
1-To gross income of category H of annual value equal to or less than €
6000 deduct, up to its competition, the totality of its quantitative by
each holder who has earned them.
2-[...].
3-[...].
4-Gross income of category H is still deducted:
a) Trade union contributions, in the part where they do not constitute
counterpart of benefits on health, education, support for
third age, housing, insurance or social security and as long as not
exceed, in relation to each taxable person, 1% of gross income
of this category, being increased from 50%;
b) Mandatory contributions to social protection schemes and to
legal subsystems of health.
5-Gross income of category H of annual value above € 30000,
by holder, have a deduction equal to the amount referred to in paragraph 1, rebated, up to
to its competition, from 13% of the part that exceeds that annual value.
6-[...].
7-[...].
Article 54.
[...]
1-[...].
35
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 85%.
3-[...].
4-[...].
Article 59.
[...]
1-[...].
2-Havendo de facto separation, each of the spouses may submit a
only statement of their own income and income from the
dependent on his or her post, but in this case the following is observed:
a) [...];
b) [...];
c) Each of the spouses shall be entitled to the deduction referred to in point (s)
a) of Article 79 (1)
Article 68.
[...]
1-The tax rates are the constants of the following table:
36
2-The quantitative of the taxable income, when more than € 4639, is
divided into two parts: one, equal to the limit of the largest of the scales that
on it couber, to which the rate of the column (B) corresponding to that applies
step; another, equal to the surplus, to which the rate of the column (A) applies
concerning the immediately upper echelon.
Collectable Income
(in euros)
Fees
(in percentages)
Normal
(A)
Average
(B)
Up to 4639 10.5 10.5000
From more than 4639 up to 7017 13 11.3472
From more than 7017 up to 17401 23.5 18.5994
From more than 17401 up to 40020 34 27.3037
From more than 40020 up to 58000 36.5 30.1545
From more than 58000 up to 62546 40 30.8701
Higher than 62546 to 42
37
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 does it result in any tax for the same income, the matter of which
collectable, after the application of the marital quotient, is equal to or less than
€ 1850.
2-[...].
Article 71.
[...]
1-[...].
2-[...]:
a) [...];
b) [...];
c) [ Repealed ];
d) [...];
e) [ Repealed ];
f) [...];
g) [...].
3-[...]:
a) [...];
38
b) [...];
c) [...];
d) [...];
e) The income of dependent labour and the income of
professional activities specifically provided for in the list to which
refers to Article 151, albeit stemming from isolated acts, and in the
points d ), e) and g) of Article 3 (2), auwounded by non-residents
in Portuguese territory, with the exception of income from
of intermediation in the conclusion of any contracts;
f) Pensions being earned by non-residents in Portuguese territory.
4-[...]:
a) [...];
b) The income provided for in paragraph f) of Article 18 (1), with
exception of those covered by the e) of the previous number, paid or
placed at the disposal of non-residents in Portuguese territory;
c) [...].
5-[...].
6-[...].
7-[...].
39
Article 73.
[...]
1-The undocumented expenses, carried out by taxable persons that
possess or should possess organized accounting, within the framework of the
exercise of business and professional activities, are taxed
autonomously, at the rate of 50%.
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
Article 79.
[...]
1-[...]:
a) [...];
b) [...];
c) [...];
d) 40% of the value of the monthly minimum consideration, by each dependant who does not
be subject to this tax;
e) [...].
40
2-[...].
3-A deduction of the point d) of paragraph 1 is high for double, in the case of dependents
which do not go beyond three years of age until December 31 of the year to which
respects the tax.
4-[ Previous Article No 3 ].
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 € 62 or
2.5% of the importances referred to in points a) , b) and c) , if superior.
2-[...].
Article 84.
[...]
They are deductible to the collection 25% of the charges with homes and institutions of support to the
third age relative to taxable persons as well as charges with homes
and autonomous residences for persons with disabilities, their dependents,
bottom-up and collateral up to the 3 degree that they do not possess income
superior to the monthly minimum consideration, with the limit of 85% of the value of the
minimum monthly retribution.
41
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 € 586;
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
€ 586;
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 21-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
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 € 586.
42
2-They are also deductible to the collection, provided that they are not likely to be
considered costs in category B, 30% of the expended importances
with the acquisition of new equipment for use of energies
renewables and equipment for the production of electrical energy and or
thermal (co-generation) by microturbines, with power up to 100 kW, which
consume natural gas, including complementary equipment
indispensable to its functioning, with the limit of € 777.
3-The deductions referred to in paragraph 1 are not cumulatively.
4-[...].
5-[...].
Article 86.
[...]
1-Are deductible to the collection 25% of the sums expended with premiums
of personal accident insurance 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 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 € 62, dealing with unmarried taxable persons
or judicially separated from people and goods, or from € 124, treating themselves to
taxable persons married and not judicially separated from persons and property.
2-[...].
3-[...]:
43
a) Dealing with unmarried or separate taxable persons
judicially of persons and goods, up to the limit of € 82;
b) Treating married and unseparated taxable persons
judicially of persons and goods, up to the limit of € 164;
c) For each dependent upon his or her post, the limits of the previous points are
high in € 41.
4-[...].
5-[...].
Article 87.
[...]
1-Are deductible to the collection by each taxable person with a disability a
importance corresponding to 3.5 times the minimum monthly consideration and by
each dependant with a disability, as well as by each rising with
disability that is in the conditions of the ( e) of Article 79 (1), a
importance equal to 1.5 times the monthly minimum consideration.
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
Article 100.
[...]
1-[...]:
44
Annual Salary Scales
(in euros)
Fees
(percentages)
Up to 4990 0
From 4990 up to 5893 2
From 5893 up to 69970 4
From 6990 up to 8883 6
From 8683 up to 10510 8
From 10510 up to 12146 10
From 12146 up to 13914 12
From 13914 up to 17441 15
From 17441 up to 22667 18
From 22667 up to 28698 21
From 28698 up to 39220 24
From 39220 up to 51807 27
From 51807 up to 86346 30
From 86346 up to 129546 33
From 129546 up to 215955 36
From 215955 up to 479523 38
Higher than 479523 to 40
45
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 € 4990, the provisions of paragraph 1 shall apply.
4-[...].
Article 102.
[...]
1-[...].
2-A all payments per account is equal to 75% of the amount
calculated on the basis of the following formula:
C x RLB-R
RLT
where the siglas used have the following meaning:
C = collection of the penultimate year, net of the deductions referred to in para.
1 of Article 78, with the exception of the constant deduction of the ( h) ;
R = total of the arrests made in the penultimate year on the
income from category B;
RLB = positive net income of the penultimate year of category B;
RLT = total net income of the penultimate year.
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
46
Article 127.
Communication of charges
1-Credit institutions, housing cooperatives, companies of
insurance and the managing companies of the funds and other schemes
supplementary referred to in Articles 14 and 21 of the Staff Regulations
Tax Benefits, must communicate to the Directorate General of Taxes, until
at the end of the month of February each year, in an official model statement,
relatively to the previous year and to each taxable person:
a) The interest and amortisation supported relating to debts incurred
with the acquisition, construction or beneficiation of real estate for
own and permanent housing or renting, with the exception of
depreciation carried out by mobilization of the account balances
savings-housing, which can be deducted from the collection;
b) The premiums paid relating to life insurance contracts that
guarantee exclusively the risks of death, disability or retirement
by old age, from personal accidents and, still, those covering
exclusively health risks, which can be abated to the
income or deducted from the collection;
c) The importances applied in pension funds and other schemes
supplementary social security provided for in Articles 14 and 21.
of the Status of Tax Benefits;
d) The importances paid to the beneficiaries with failure to comply with the
conditions laid down in Article 86 (1), as well as the title of
rescue, advances or refund of certificates in the conditions
provided for in Article 14 and Article 21 of the Status of Benefits
Fiscal.
47
2-The entities referred to in the preceding paragraph, shall still deliver to the
taxable persons, up to January 20 of each year, document proving
of interest, life insurance premiums and other charges paid by those
in the previous year and may be abated to the income or deducted to the
collects.
3-Within the time limit referred to in the preceding paragraph, the entities receiving or
pay any other importances susceptible to abatement to the
income or deduction to the collection, must deliver to the taxable persons the
respective supporting document. "
Article 43.
Revocation of provisions of the IRS Code
1-Are repealed the points c) and e) of Article 71 (1) of the IRS Code, approved
by Decree-Law No. 442-A/88 of November 30.
2-Are, as yet, repealed articles 121 and 122 of the IRS Code, approved by the
Decree-Law No 442-A/88 of November 30, without prejudice to compliance with the
obligations in them provided for during the year 2008.
Article 44.
Special rules of production of effects of changes within the IRS
1-A amendment introduced by this Act to Article 127 of the IRS Code, approved
by Decree-Law No. 442-A/88 of November 30 applies to the obligations that
shall be complied with as of January 1, 2009.
2-A amendment introduced by this Act in Article 31 (5) of the IRS Code
applies to exercises of 2006 and following.
48
Article 45.
Amendment to supplementary legislation within the IRS
Article 18 of the Decree-Law No. 42/91 of January 22, amended by the Decrees-Laws n. para.
263/92, of November 24, 95/94, of April 9, and 18/97, of January 21, by Law n.
87-B/98 of December 31 by the Decrees-Leis n. ºs 134/2001 of April 24,
194/2002, of September 25, 80/2003, of April 23, 160/2003, of July 19, and
211/2005, of December 7, and by the Law No. 53-A/2006 of December 29, which
regulates the IRS withholding formulae, is replaced by the following:
" Article 18.
[...]
1-[...].
2-[...].
3-A The evidence referred to in the preceding paragraph shall be carried out until the end of the
deadline set for the delivery of the tax that should have been deducted
in the terms of the applicable legal standards.
4-The form referred to in paragraph 2, duly certified, has the
validity of one year, counted from the date of certification by the
competent authority of the State of residence of the beneficiary entity
of the income, and this shall immediately inform the entity that if
finds obliged to proceed to withholding the source of the verified changes
on the assumptions of which the total or partial dispensation is dependent on the
source.
5-Without prejudice to the provisions of the following number, when it is not carried out at
proof by the end of the deadline set for the delivery of the tax, lies the
tax substitute thank you to deliver the entirety of the tax that
should have been deducted under the law.
49
6-Without prejudice to counterordinational liability, liability
established in the previous number can be sidelined whenever the substitute
tributary comprove with the document referred to in paragraph 2 of the present
article the verification of the assumptions for the total or partial dispensation of
retention.
7-The beneficiaries of the income, who check the conditions referred to in the
n. 1, you may request full or partial refund of the tax that you have
been withheld at the source, within two years counted from the term of the
year in which the operative event of the tax was found, upon
presentation of a model form approved by the Minister of
Finance and, where necessary, of other elements that allow to affer the
legitimacy of the refund. "
Article 46.
Legislative authorization within the IRS
Is the Government authorized to legislate, creating, in the IRS Code, for taxable persons
non-residents, with a residence in another member state of the European Union, a scheme
optional of equating to taxable persons resident in the Portuguese territory, in the sense
from;
a) Provide for non-resident taxable persons with residence in another State
member of the European Union, who earn at least 90% of their income
global in Portuguese territory, may opt for the riding of the subjects
resident liabilities;
b) To provide that, in such circumstances, the income with a foreign origin from the
non-resident taxable person shall be taken into account for purposes of determination
of the rate applicable to the income obtained in Portuguese territory;
50
c) Extending the application of this option scheme to the household income of the
non-resident, when at least 90% percent of the household's entire income
family have their source in Portuguese territory.
Section II
Tax on the income of legal persons
Article 47.
Amendment to the Income Tax Code of Collective Persons
1-Articles 14, 40, 53, 75, 89, 90, 90, 112, 112, 112.-112, 112 and 113 of the
Tax Code on the Throughput of Collective Persons, abbreviated
designated by IRC Code, approved by the Decree-Law No. 442-B/88, 30 of
November, they 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 the
Council, of July 23, place at the disposal of resident entity
in another member state of the European Union that is in the same
conditions and which directly detains a stake in the capital of
first not less than 10% or with an acquisition value of not less than
€ 20000000 and provided that the latter has remained in its title, of
uninterrupted mode, for a year.
4-[...].
5-[...].
51
6-A The exemption referred to in paragraph 3 and the provisions of paragraph 4 shall also apply
regarding the profits that a resident entity in territory
portuguese, under the conditions laid down in Article 2 of Directive n.
90 /435/CEE, of the Council of July 23, put at the disposal of a
stable establishment, located in another member state, of an entity
resident in a member state of the European Union that is in the same
conditions and that it detains, in whole or in part, through the
stable establishment a direct participation not less than 10% or
with an acquisition value of not less than € 20000000, provided that this
has remained in its title, uninterrupted, during a
year.
7-[...].
8-[...].
9-[...].
Article 40.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
52
10-[...].
11-[...].
12-[...].
13-[...]
14-A Directorate-General for Taxes may authorise the condition to be
refers to point b) of paragraph 4 cease to arise, specifically, in case
of entities subject to business restructuring proceedings, upon
application, to be submitted by the end of the taxation period of the
occurrence of the changes, in which it is shown that differentiation
introduced is on the basis of objective criteria.
Article 42.
[...]
1-[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
53
g) The unduly documented charges;
h) [...];
i) [...];
j) [...].
2-[...].
3-[...].
4-[...].
Article 53.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-For the purposes of the provisions of paragraph 4, it applies to the services provided in the
scope of hotel activities and similar, catering and beverages, well
as to the amount of subsidies intended for exploitation, the coefficient of
0.20 there indicated.
7-[...]
8-[...].
9-[...].
10-[...].
54
11-[...].
12-[...].
13-[...].
14-Whenever, from the application of the technical-scientific basis indicators to which
refers to paragraph 3, if it determines a higher taxable profit than it results
of the coefficients set out in paragraph 4, or if you check any changes
to the minimum amount of taxable profit provided in the final part of the same
number, with the exception of that which decorates the update of the value of the
minimum monthly consideration, may the taxable person, in the exercise of the
entry into force of those indicators or the amendment of the said
minimum amount, opt, within the time limit and in the terms set out in paragraph b) from the
n. 7, by the application of the general scheme for the determination of taxable profit,
yet the minimum period of stay has not elapsed in the
simplified regime.
15-[...].
16-The minimum amount of taxable profit provided for in the final part of paragraph 4,
does not apply:
a) In the commencement and cessation exercises;
b) To taxable persons who find themselves with processes within the
Code of Insolvency and Business Recovery, approved by the
Decree-Law No. 53/2004 of March 18, from the exercise of
establishment of that process and up to the exercise of its completion;
c) To taxable persons who have not earned income during the
respective period of taxation and have delivered the declaration of
cessation of activity referred to in Article 33 of the Code of the
VAT.
55
Article 75.
[...]
1-[...].
2-[...]:
a) [...];
b) That difference, when negative, is considered to be worth-worth,
being deductible only when the social parties have stayed
in the title of the taxable person during the three years immediately
prior to the date of the dissolution, and by the amount exceeding the
tax damages transmitted in the framework of the implementation of the scheme
special taxation of groups of companies and provided that the
entity liquidated is not resident in country, territory or region
with clearly more favorable tax regime that consents to list
approved by the porterie of the Minister of Finance.
3-[...].
4-[...].
Article 81.
[...]
1-The undocumented expenses are taxed autonomously, at the rate of
50%, without prejudice to its non-consideration as a cost under the terms of the
article 23 para.
2-[...].
3-[...].
4-[...].
56
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
10-[...].
11-[...].
12-[...].
Article 89.
[...]
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, there 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 one year 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
the evidence required in paragraph 4 or in paragraph 9 of the same article, as the case may be.
2-[...].
3-[...].
Article 90.
[...]
1-[...].
57
2-There is no further obligation to carry out the withholding of IRC, in the
whole or in part, depending on the cases, when the taxable persons
benefit from exemption, total or partial, relative to income that would be
subject to this withholding tax, made that it is the proof, before the entity
paying, the exemption from which they take advantage, until the expiry of the term
established for the delivery of the tax that should have been deducted.
3-When the proof to which the preceding paragraph is not carried out, it shall be
the tax substitute obliged to deliver the entirety of the tax that
should have been deducted under the law.
4-A The responsibility set out in the preceding paragraph may be removed
whenever the tax substitute proves the verification of the
assumptions for the total or partial dispensation of retention.
Article 90-The
[...]
1-[...].
2-In the situations referred to in the preceding paragraph, as well as in the g) of paragraph 2
of Article 80, the recipients of the income shall make evidence before
the entity that is obliged to carry out the withholding, up to the
term of the deadline set for the delivery of the tax that should have been
deducted pursuant to the applicable legal standards:
a) [...];
b) [...].
3-The forms to which the preceding paragraph is referred, duly
certificates, are valid for a maximum period of:
a) [...];
b) [...].
58
4-Notwithstanding the provisions of the preceding paragraph, when the entity
beneficiary of earnings is a central bank or an agency of
government-domiciled nature in country with which Portugal has
concluded convention to avoid double international taxation, the proof to
referred to paragraph 2 is made a single time, being dispensed to its
periodical renewal, owing to the beneficiary of the income
inform immediately the debtor or paying entity, of the changes
verified in the assumptions of which the total or partial dispensation is dependent on
retention at the source.
5-Without prejudice to the provisions of the following number, when it is not carried out at
proof by the end of the deadline set for the delivery of the tax, and,
well so, in the cases provided for in paragraphs 3 and following of Article 14, lies the
tax substitute thank you to deliver the entirety of the tax that
should have been deducted under the law.
6-Without prejudice to counterordinational liability, liability
established in the previous number can be sidelined whenever the substitute
tributary comprove with the document referred to in paragraph 2 of the present
article or in paragraphs 3 and following of Article 14, as the case may be, the
verification of the assumptions for the total or partial dispensation of retention.
7-The beneficiary entities of the income, which check the conditions
referred to in paragraph 1 of this article and in Article 14 (3) and following of Article 14,
when no proof has been made in the deadlines and conditions
established, may request the full or partial refund of the tax that
has been withheld at the source, within two years counted from the
term of the year in which the operative event of the tax is found, by
presentation of a model form approved by the Minister of
Finance and, where necessary, of other elements that allow to affer the
legitimacy of the refund.
59
8-[ Previous Article No 6 ].
9-[ Previous Article No 7 ].
Article 109.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...]:
a) [...];
b) Obtaining income, benefit from definitive exemption, albeit the
same do not include the income of capital and provided that these
have been taxed by withholding the source at the definitive title;
c) [...].
7-[...].
8-[...].
9-[...].
Article 112.
[...]
1-[...].
2-[...].
60
3-[...].
4-[...].
5-In cases provided for in the preceding paragraph, the declaration shall be sent:
a) With respect to income derived from real estate, excepted the
gains resulting from its onerous transmission, to gains
mentioned in the point b) of Article 4 (3), and income
mentioned in paragraph 3) and in paragraph 8) of the c) of Article 4 (3),
until the last working day of the month of May of the year following that to which the
same respect or until the last working day of the 30-day period a
count of the date on which it has ceased to obtain the income;
b) [...];
c) [...];
d) [...].
6-[...].
7-[...].
8-[...].
9-[...].
10-[...].
Article 113.
[...]
1-[...].
2-[...].
3-[...].
61
4-In the case of cessation of activity, in accordance with Article 8 (5), the
statement on the exercise in which the same has occurred shall be
presented within the time limit referred to in Article 112 (3), applying
also such time limit for the submission or submission of the relative statement
to the exercise immediately preceding, when they have not yet elapsed
the deadlines mentioned in paragraphs 2 and 3.
5-[...].
6-[...]. "
2-A amendment introduced by this Act in Article 53 (6) of the IRC Code
applies in the determination of the taxable profit of the 2006 and following exercises.
Article 48.
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 128-A, with the following wording:
" Article 128.
Prior agreements on transfer pricing
1-taxable persons may apply for DGCI, for the purposes of the provisions of the
Article 58 of the IRC Code, the conclusion of an agreement that has by
object to establish, with a prior character, the method or methods
likely to ensure the determination of the terms and conditions that
would normally be agreed upon, accepted or practiced between entities
independent in commercial and financial operations, including the
intra-group services benefits and cost sharing arrangements,
carried out with entities with which they are in a situation of relations
special or in operations carried out between the head office and the establishments
stable.
62
2-Where the taxable person intends to include in the framework of the agreement
operations with entities with which there are special resident relationships
in a country with which a convention was concluded for
eliminate double taxation, must request that the application, as referred to
previous number, be submitted to the respective competent authorities in the
frame of the friendly procedure to be established for the purpose.
3-The application is addressed to the Director-General of Taxes and shall:
a) Submit a proposal on the methods of determination of the
transfer prices duly substantiated and instructed with the
relevant documentation;
b) Identify the operations covered and the duration period;
c) Be subscribed by all the entities involved in the operations that
if it intends to include in the agreement;
d) Contain a statement of the taxable person on compliance with the
duty to collaborate with the tax administration in the provision of
information and the provision of the necessary documentation without which
may be opposed to any rule of professional or commercial secrecy.
4-The agreement reached between the DGCI and the competent authorities of others
countries, when it is the case, is reduced in writing and notified to the subject
passive and too many entities covered, for the purpose of manifesting, by
written, their acceptance.
5-The agreement is confidential and the information transmitted by the taxable person
in the negotiation process are protected by the duty of tax secrecy.
6-The elements contained in the agreement shall state in particular the method
or the accepted methods, the operations covered, the basic assumptions, the
conditions for review, revocation and extension and the term of duration,
that it cannot exceed three years.
63
7-There are no changes in applicable legislation or significant variations
of the economic and operational circumstances and too much assumptions of
basis that substantiate the methods, the DGCI becomes bound to act in
compliance with the terms set out in the agreement.
8-taxable persons may not complain or interpose of the content
of the agreement.
9-The requirements and conditions for the formulation of the application, as well as
procedures, information and documentation linked to the celebration of the
agreements are regulated by the porterie of the Minister of Finance. "
Article 49.
Legislative authorization within the IRC
1-It is the Government authorized to establish a transitional regime for the clearance of the
taxable profit applicable to entities that should compulsorily enforce the Plan de
Accounts for Insurance Companies approved by the Standard Regulatory Standard n.
4/2007-R, of April 27, of the Insurance Institute of Portugal.
2-The sense and extent of the legislation to be approved by the Government under the number
previous are the following:
a) Establish that the fair value changes of financial instruments
classified as " financial assets or 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) To provide that in cases where there is a fair-value coverage ratio, the
changes in fair value of cover instruments and covered elements
compete for the formation of the taxable profit corresponding to the financial year in
that they should be recognised accountaistically;
64
c) Establish that the assets classified as " tangible fixed assets "," assets
intangibles "," investment properties ", or" non-current assets 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) Establish that the assets classified as " investment properties " or
" non-current assets held for sale " the tax regime for investments is applicable
financial;
e) Without prejudice to the provision of the above, the deduction shall, for the purposes of
tax, of the " impairments adjustments ", das" provisions for impairance " and other
variations in fair value, except if, and to the extent that, the same were already
deductible;
f) To establish that the multiannual economic projection charges referred to in paragraph 4
of Article 17 of the Regulatory Decree No. 2/90 of January 12, shall be
reparties, in equal parts, for a minimum period of three years yet
are recognized accounting in an inferior period;
g) Predicting that the charges with short-term benefits of employees whose
right has been obtained in the period of taxation prior to that of your payment,
including gratuities in the title of participation in the results are accepted
as costs for tax purposes in the financial year in which they are accounted for, since
that, in the latter case, the conditions laid down in paragraphs 2 a to 5 of the
article 24 of the IRC Code;
h) Establish that, without prejudice to the provisions of Article 23 (4) and Article 40,
both of the IRC Code, the charges with long term benefits and of
cessation of employment of employees only be accepted as tax cost in the
period of taxation in which they are placed at the disposal of the respective
beneficiaries;
65
i) Establish that the proceeds or gains should always be considered by the
their respective gross, nominal or total value, and must be corrected, for purposes
fiscal, inter alia, the effects that arise from the respective accounting for the
present or current value of financial flows or uncertainty about the respective
collectibility;
j) Predicting that the patrimonial variations that result from the recognition or
disrecognition of assets or liabilities, or of changes in the respective
measurement, arising from the adoption for the first time of the normatives
accounting as referred to in paragraph 1 and which, pursuant to the IRC Code with the
adaptations provided for in this regime, are considered to be fiscally
relevant to compete, in equal parts, for the formation of taxable profit
corresponding to the exercise that starts in 2008 and the four exercises
subsequent;
l) Revoke Article 79 of the IRC Code, applying the following scheme
regarding assets whose most or less-valued unrealized are
included in the fund's portfolio for future allocations at the end of the period
immediately preceding the adoption of the new regime:
i) The most-valuable and unrealized-valuable assets of the assets that are
measured at fair value by way of gains and losses, compete for the
formation of the taxable profit of the period of the adoption of the new regime;
ii) The most-valuable and unrealized-valuable assets of the assets that are
measured at fair value or reprized value by way of capital
own, compete for the formation of the taxable profit of the period in which
if you carry out the disrecognition of the asset;
66
iii) The acquisition value, for tax purposes, of the tangible fixed assets and
investment properties is what to match the balance sheet value in
final of the last period in which they were allocated to the portfolio of
investments to represent the technical provisions of life insurance with
participation in the results;
m) Dismissing the entities referred to in paragraph 1 of the obligation laid down in Article 1 (1)
14. of the Decree-Law No. 35/2005 of February 17.
CHAPTER VII
Indirect taxes
Section I
Value added tax
Article 50.
Amendment to the Value Added Tax Code
Articles 7, 9, 16, 22, 24, 27, 40, 56, 60, 74, 83, 83, 83, 83, 83 and 88 of the
Value Added Tax Code, abbreviately designated by Code of the
VAT, approved by the Decree-Law No. 394-B/84 of December 26, pass to
following wording:
" Article 7.
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
67
7-[...].
8-[...].
9-[...].
10-Whenever, at a time later than the transmission, acquisition
intra-community or import of motor vehicles, show due
tax on vehicles for their processing, change of cylinder or
of chassis, the tax is due and chargeable at the time when that occurs
transformation or alteration.
11-[...].
Article 9.
[...]:
1) [...];
2) [...];
3) [...];
4) [...];
5) [...];
6) [...];
7) [...];
8) [...];
9) [...];
10) [...];
11) [...];
12) [...];
68
13) [...];
14) [...];
15) [...];
16) [...];
17) [...];
18) [...],
19) [...];
20) [...];
21) [...];
22) [...];
23) [...];
23-A) [...];
24) [...];
25) [...];
26) [...];
27) [...];
28) [...];
29) [...];
30) [...];
31) The operations subject to municipal tax on transmissions
onerous real estate;
32) [...];
69
33) [...];
34) [...];
35) [...];
36) [...];
37) [...];
38) [...];
39) [...];
40) [...];
41) [...].
Article 16.
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[ Revoked ].
8-[...].
9-Where the elements necessary for the determination of the taxable value
are expressed in currency other than the national currency, the rates of
exchange to be used are the constants of the indicative tables released by the
European System of Central Banks (ESCB) or those of sale practiced
by any bank established on the national territory.
70
10-[...].
Article 19.
1-[...].
2-Only confers right to deduction the tax mentioned in the following
documents, in the name and in the possession of the taxable person:
a) On past equivalent invoices and documents in legal form;
b) On the VAT payout receipt that is part of the statements of
import as well as in documents issued by electronic means
by the Directorate-General for Customs and Special Taxes on
o Consumption, in which it consents the number and date of the movement of
box.
3-[...].
4-[...].
5-[...].
6-[...].
Article 22.
1-[...].
2-[...].
3-[...].
4-[...].
5-If, past 12 months relative to the period in which the excess has started,
persist credit in favour of the taxpayer greater than € 250, this may request
your refund.
71
6-Notwithstanding the provisions of the preceding paragraph, the taxable person may
request the refund before the end of the 12-month period when if
check the cessation of activity or pass framing on the provisions of the
n. paragraphs 3 and 4 of Article 28 (1) or in Article 61 (1),
provided that the value of the refund is equal to or greater than € 25, as well as
when the credit to your favour exceeds 25 times the monthly minimum consideration,
rounded up to the immediately lower hundred euros, this being
reduced value for half in the following situations:
a) [...];
b) [...].
7-[...].
8-[...].
9-The Minister of Finance may authorize the Directorate General of Taxes to
carry out reimbursements under conditions other than those established in the
previous figures, in relation to sectors of activity whose volume of
business is constituted essentially by operations provided for in the (
b) of Article 20 (1) or in respect of which the obligation of
settlement of the tax is the responsibility of the acquirer.
10-[...].
11-[...].
12-[...].
13-[...].
72
Article 23.
1-When the taxable person, in the exercise of his or her activity, carries out
operations that confer right to deduction and operations that do not confer
that right, pursuant to Article 20, the deduction of tax borne in the
acquisition of goods and services that are used in the realization of both
types of operations is determined as follows:
a) Dealing with a good or service partially affection to the realization
of operations not arising from the exercise of an activity
economic as provided for in ( a) of Article 2 (1), the tax shall not
deductible as a result of this partial allocation is determined in the
terms of paragraph 2;
b) Without prejudice to the provisions of the preceding paragraph, dealing with a good
or service affection for the carrying out of operations arising from the financial year
of an economic activity provided for in ( a) of the Article 1 (1)
2., part of which shall not confer right to deduction, the tax is
deductible in the percentage corresponding to the annual amount of the
operations that give way to deduction.
2-Notwithstanding the provisions of paragraph b) from the previous number, may the subject
liability to make the deduction according to the actual allocation of all or part of the
goods and services used, on the basis of objective criteria that allow
determine the degree of use of such goods and services in operations that
confers right to deduction and on operations that do not confer that right,
without prejudice to the Directorate-General for Taxes to come to impose conditions
special or to make a cessation of that procedure in the case of checking that
provoke or may cause significant distortions in taxation.
73
3-[...].
4-A percentage deduction referred to in para. b) of paragraph 1 results from a
fraction that behaves, in the numerator, the annual amount, tax excluded,
of the transactions giving way to the deduction pursuant to Article 20 (1),
and, in the denominator, the annual amount, tax excluded, of all the
operations carried out by the taxable person arising from the exercise of a
economic activity provided for in ( a) of Article 2 (1), as well as
the untaxed grants that are not subsidies to the equipment.
5-[...].
6-A percentage deduction referred to in para. b) of paragraph 1, calculated
provisionally on the basis of the amount of the transactions carried out in the year
previous, as well as the deduction made pursuant to paragraph 2, calculated
provisionally on the basis of the objective criteria initially used
for application of the method of actual allocation, they are corrected according to
the definitive values referring to the year to which they report, originating in
corresponding regularization of the deductions made, which must appear
of the declaration of the last period of the year to which it relates.
7-[...].
8-[...].
9-[...].
Article 24.
1-[...].
2-[...].
3-[...].
74
4-In the case of taxable persons who determine the right to deduction in the
the terms of Article 23 (2), the regularisation of deductions relating to the
goods referred to in paragraphs 1 and 2 take place when the difference between the allocation
real of the good in the year of the beginning of its use and in each of the four or
nineteen subsequent calendar years, respectively, represent a
change in deductible VAT, for more or less, equal to or greater than €
250, the calculation method of which is provided for in the preceding paragraph, with
the due adaptations.
5-[...].
6-[...].
7-The regularizations provided for in paragraphs 3 and 4 shall not apply to the goods of the
immobilized asset of a unit value of less than € 2500, nor to those, in the
terms of the Regulatory Decree No. 2/90, of January 12, have a
period of useful life of less than five years.
8-[ Previous Article No 7 ].
Article 27.
1-Where to proceed to the liquidation of tax or interest
compensatory on the initiative of the services, without prejudice to the provisions of the
article 83, is the passive subject notified to carry out the respective
payment at the legally authorized collection places, at the time
referred to in the notification, and this may not be less than 30 days to be counted
of this notification.
2-In the case provided for in the preceding paragraph and the lack of payment on the deadline there
established, is extracted, by the Directorate General of Taxes, certision of
debt in the terms and for the purposes of the provisions of Article 88 of the Code of
Procedure and of the Tributal Process.
75
3-[...].
4-[...].
5-The tax due in accordance with Article 7 (10) is paid,
simultaneously with the vehicle tax, together with the entities
competent for the respective collection.
6-The tax calculated in the terms of paragraphs 3 a to 5 is included, by the services
respective, with the corresponding budget classification, in the first
revenue guides that are processed, either for payment of the rights
of import, when due, or of the vehicle tax, either to
payment of the price of the snatching, sale or award, or for
payment of the costs, emoluments or other charges due, when
there is no price.
Article 39.
1-[...]:
a) [...];
b) [...];
c) [...];
d) Other benefits of services whose value is less than € 10.
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
76
Article 40.
1-[...]:
a) Up to day 10 of the 2 th month following the one to which they respect the
operations, in the case of taxable persons with a turnover
equal to or greater than € 650000 in the previous calendar year;
b) By day 15 of the 2. month following the quarter of the calendar year to which
respect the operations, in the case of taxable persons with a volume
business of less than € 650000 in the previous calendar year.
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-Without prejudice to the provisions of paragraph 3, the change of periodicity only if
checks at the initiative of the Directorate General of Taxes, which, for the purpose,
notifies the taxable person of the date from which the said change of
periodicity produces effects.
9-[...].
Article 56.
1-[...].
2-They cannot benefit from the exemption scheme:
77
a) In the 12 months following that of cessation, the taxable persons who,
being framed in a taxation regime at the date of cessation of
activity, reseton that or other activity;
b) In the year following that of the cessation, the taxable persons who reseton
that or other activity and that, if they had not declared the cessation,
would be framed, by virtue of the point a) of Article 58 (2), in the
normal regime.
Article 60.
1-Without prejudice to the provisions of Article 53 (2), the retailers who are
natural persons, do not possess nor are required to possess
accounting organized for IRS purposes and have not had in the calendar year
previous a volume of purchases higher than € 50000, to ascertain the tax
due to the state apply a coefficient of 25% to the value of tax
supported in the acquisitions of goods intended for sales without transformation.
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
78
Article 74.
The notifications referred to in Article 27 (1), in Article 34 (4), para.
8 of Article 40, Article 58 (4), Article 85 and Article 88 (4),
as well as the decisions referred to in Article 53 (3) and paragraph 4 of the
article 60, are carried out pursuant to the Code of Procedure and
Tax Process.
Article 83.
1-If the periodic declaration provided for in Article 40 is not submitted, the
Directorate-General for Taxes proceeds to the officious liquidation of the tax,
on the basis of the elements that it possesses.
2-The tax settled under the terms of the preceding paragraph shall be paid in the
legally authorized collection sites, at the time mentioned in the
notification, made by registered letter with notice of receipt, which
may not be less than 90 days counted since its submission.
3-In the lack of payment within the period referred to in the preceding paragraph, it is extracted
by the Directorate-General for Taxes certificate of debt, in the terms and for
effects of the provisions of Article 88 of the Code of Procedure and of
Tax Process.
4-[...].
5-Whether the tax ascertained under the terms of paragraph 1 or constant of certif
debt referred to in paragraph 3 has been paid for, the respective importance is
taking into account in the payment of the liquidations provided for in points a) and b)
of the previous number.
6-[...].
79
Article 88.
1-[...].
2-[...].
3-[...].
4-[...].
5-A The Directorate General of Taxes does not carry out any liquidation, yet
which additional, when its quantitative is less than € 25, and the
same limit to be observed in the extraction of the expected debt certificates
in Article 26 (5), Article 27 (2) and paragraphs 3 and 6 of Article 83 (83)
6-[...]. "
Article 51.
Amendment to List I appends to the VAT Code
Appropriations 1.1.4, 1.4.1, 1.4.5, 1.4.8, 2.17, 2.20, 2.20 and 2.21 of List I append to the Code of
VAT, approved by the Decree-Law No. 394-B/84 of December 26, pass to
following wording:
" 1.1.4-Food and similar dry pastes, excluding the masses
stuffed.
1.4.1-Leite in nature, concentrated, sterilized, evaporated, pasteurized,
ultra-teurized, condensate, fermented, in blocks, powder or
granulated and cream.
1.4.5-Iogurts, including pasteurized yogurts.
1.4.8-Bebids and lacteed desserts.
80
2.13-Spectacles, evidence and sports manifestations, practice of
physical and sports activities and other public amusements.
Excepted:
a) [...];
b) [...];
2.17-The endeavor of immovable property in which they are the owners of the work authorities
places, urban rehabilitation societies, associations of municipalities,
public bodies responsible for the public network of schools
secondary or associations and firefighters ' corporations, provided that,
in any case, the said works are directly contracted
with the contractor.
2.20-Prestations of services related to the cleaning of public roads,
as well as the collection, storage, transport, valorisation and
disposal of waste.
2.21-The endeavor of urban rehabilitation as defined in Article 1.
of Decree-Law No. 104/2004 of May 7, held in real estate or
in public spaces located in areas of urban rehabilitation
(critical areas of reclamation and urbanistic conversion, areas of
intervention of urban rehabilitation societies and others)
delimited in the legal terms. "
Article 52.
Amendment to List II appends to the VAT Code
Allocation 1.8 of List II appends to the VAT Code, approved by the Decree-Law No. 394-B/84,
of December 26, it is replaced by the following:
81
" 1.8-Products prepared on the basis of meat, fish, vegetables or products
horticultural, stuffed pasta, pizas, sandes and soups, yet
presented in the state of freezing or pre-freezing and
ready-to-consume meals, in the ready-to-eat schemes and take or
with delivery to the domicile. "
Article 53.
Addition to List I appends to the VAT Code
They are added to List I attached to the VAT Code, approved by the Decree-Law No 394-B/84,
of December 26, appropriations 1.4.9, 2.1-A and 2.21-A with the following wording:
" 1.4.9-soy milk
2.1-A-Contribution to the audio-visual charged for funding the
public service broadcasting and television
2.21-A-The employs of real estate rehabilitation that, regardless
of the location, are carried out, within the framework of special support schemes,
financial or tax, the rehabilitation of buildings or under programmes
supported financially by the Institute of Housing and Rehabilitation
Urban, I. P. (IHRU, I. P.). "
Article 54.
Repeal of provisions of the VAT Code
Article 16 (7) of the VAT Code is repealed, approved by the Decree-Law No
394-B/84, of December 26, and the appropriation 1.1.1. of List II appends to the same Code.
82
Article 55.
Changes to the VAT Regime in Intra-Community Transactions
Articles 17 and 22 of the VAT Regime in Intra-Community Transactions,
abbreviately designated by RITI, approved by the Decree-Law No. 290/92, of 28 of
December, shall be replaced by the following:
" Article 17.
1-[...].
2-[...].
3-In the intra-Community acquisitions of goods subject to special taxes of
consumption or vehicle tax, taxable value is determined
with inclusion of these taxes, albeit unsettled simultaneously.
4-[...].
Article 22.
1-Without prejudice to the provisions of the following numbers, the amount of tax
required, to be delivered in accordance with Article 26 (1) of the VAT Code,
shall be ascertained having also in consideration the provisions of the article
19 and in paragraphs 1 and 2 of Article 20.
2-The taxable persons mentioned in the ( b) and c) of Article 2 (1)
must pay at the legally authorized collection places the tax that
show due to the intra-Community acquisitions of goods that are not
means of transport new or goods which are subject to special taxes of
consumption by the end of the month following the one in which the tax becomes
demanded.
83
3-Private individuals and the taxable persons referred to in points a) , b) and c) of paragraph 1
of Article 2 that do not possess the status of registered operator, according to
with the Tax Code on Vehicles, must pay the tax due
by the intra-Community acquisitions of new means of transport
tax on vehicles from the competent entities for charging
of this tax.
4-The provisions of the preceding paragraph shall also apply to taxable persons
referred to in points b) and c) of Article 2 (1) and private individuals who
carry out intra-Community acquisitions of new means of transport, not
subject to vehicle tax.
5-[...].
6-[...]:
a) Simultaneously with the vehicle tax or with the taxes
consumption special, when they are due;
b) [...]. "
Article 56.
Amendment to the waiver Regime to the exemption of VAT in the transactions relating to
real estate
Articles 2 and 5 of the Scheme of the waiver of VAT exemption in transactions relating to goods
real estate, approved by the Decree-Law No. 21/2007 of January 29, go on to the following
wording:
" Article 2.
[...]
1-[...]:
a) [...];
84
b) [...];
c) [...];
d) [...];
e) In the case of leasing, the value of the annual rent is equal to or greater than
twenty-five avos of the value of acquisition or construction of the real estate.
2-[...].
3-[...].
4-[...].
Article 5.
[...]
1-A waiver of the exemption only operates at the time it is entered into the
contract for purchase and sale or leasing of the real estate, or, in the case of
financial leasing contract relating to real estate to be built, at the moment
where the lessor takes possession of the immovable, provided that the taxable person is
in the possession of a valid waiver certificate and continue to check
at that time the conditions for the waiver of the exemption set out in the
present regime.
2-[...].
3-[...]. "
Article 57.
Tourism regions and tourism joints
1-A transfer to VAT title intended for tourism regions and tourism joints, or
to the entities that will succeed them, is EUR 20 million.
85
2-A revenue to be transferred under the previous number is distributed on the basis of criteria a
fix by joint dispatch of the members of the Government responsible for the areas of
local administration, finance and tourism.
Section II
Selo Tax
Article 58.
Amendment to the Selo Tax Code
The 26.3 appropriation of the General Table of the Selo Tax Code of the Selo Tax Code,
is approved by Law No. 150/99 of September 11, it is replaced by the following:
" 26.3-Increase of the social capital of a capital society by the
entry of goods of any kind, except cash, on the actual value
of the goods of any nature, delivered or to be delivered by the associates, after
deduction of the assumed obligations and burdens borne by the society
as a consequence of each entry .......................................... 0.4% "
CHAPTER VIII
Special Taxes
Section I
Excise Taxes
Article 59.
Amendment to the Code of Excise Taxes
Articles 27, 52, 57, 58, 71, 71, 73, 74, 83, 85, 85, 85, 85, 85, 85.
The one of the Code of Special Consumption Taxes, abbreviated by Code
of the IEC, approved by the Decree-Law No. 566/99 of December 22, go on
following wording:
86
" Article 27.
[...]
1-[...].
2-The merchant on the individual behalf or any of the managers or
administrators, in the case of a legal person, must still declare under
commitment of honor not to have been sentenced, in the three years prior to the
application, for the practice of crime against the economy or public health or of
customs tax or customs tax contracting crime, punishy with
coima equal to or greater than € 4,987.98.
3-[ Previous Article No 2 ] .
4-[ Previous Article No 3 ] .
Article 52.
[...]
1-[...].
2-[...]:
a) More than 0.5% vol. and less than or equal to 1.2% vol. of alcohol
acquired-€ 6 ,74 /hl;
b) More than 1.2% vol. of alcohol purchased and less than or equal to 8. th
Plato-€ 8 ,44 /hl;
c) More than 1.2% vol. of alcohol purchased and more than 8. and lower or
equal to 11. Plato-€ 13 ,48 /hl;
d) More than 1.2% vol. of alcohol purchased and more than 11. and lower
or equal to 13. Plato-€ 16 ,88 /hl;
87
e) More than 1.2% vol. of alcohol purchased and more than 13. and lower
or equal to 15. Plato-€ 20 ,23 /hl;
f) More than 1.2% vol. of alcohol purchased and more than 15. Plato-€
23 ,67 /hl.
Article 55.
[...]
1-[...].
2-A The tax rate applicable to intermediate products is € 56 ,89 /hl.
Article 57.
[...]
1-[...].
2-A The tax rate applicable to spirit drinks is € 976 ,92 /hl.
Article 58.
[...]
[...]:
a) Liqueurs, as defined in ( r) of Article 1 (4) of the
Council Regulation (EEC) No 1576/89 of May 29,
produced from fruits and plants of the Region;
b) [...].
Article 66.
[...]
1-[...]:
a) [...];
88
b) [ Repealed ];
c) [...];
d) [...].
2-For application of the provisions of the paragraph a) of the preceding paragraph, considers itself,
notably, grounded:
a) [ Repealed ];
b) [...];
c) [...];
3-[ Revoked ].
4-[ Revoked ].
5-[...].
6-[...].
7-[...].
Article 71.
[...]
1-[...]:
a) [...];
b) They are provided with a view to their consumption in the air navigation,
with the exception of private recreational aviation;
c) [...];
d) [...];
e) [...];
89
f) They are provided with a view to their consumption in premises
subject to the National Issuance Licence Allocation Plan
(PNALE) including the new facilities or an Agreement of
Rationalization of Energy Consumption (ARCE) as far as it is concerned
to petroleum and energy products classified by the codes
NC 2701, 2702 and 2704, to fuel oil with an equal sulphur content or
less than 1%, classified by CN code 2710 19 61 and gases of
oil classified by CN code 2711;
g) [...];
h) [...];
i) [...];
j) [...];
l) [...].
2-[...].
3-For the purpose of application of the b) of paragraph 1, is understood by " aviation of
private recreation ", the use of an aircraft by its owner or by
a natural or legal person who may use it upon hire or the
another title, for non-commercial purposes and, in particular, for purposes other than
are the transport of persons or goods or the provision of services
the onerous title or in the interest of the public authorities.
4-[ Previous Article No 3 ].
5-[ Previous Article No 4 ].
6-[ Previous Article No 5 ].
7-[ Previous Article No 6 ].
8-[ Previous Article No 7 ].
90
Article 71-The
[...]
1-[...].
2-[...].
3-[...].
4-The value of the exemption provided for in the preceding paragraph shall be fixed by porterie between
the minimum limit of € 280.00 and the maximum of € 300.00 per 1000 l, for
the substitute biofuel of diesel and between the minimum limit of € 400.00
and the maximum limit of € 420.00 for each 1000 l, for the biofuel
substitute for gasoline.
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
10-[...].
Article 72.
[...]
1-[...].
2-For petroleum and energy products classified by CN position
2711, with the exception of natural gas, and by CN codes 2701, 2702, 2704,
2710 19 61 a 2710 19 69, 2710 19 81 a 19 99 99 and 3811 21 00 a 3811 90
00, the taxable unit is 1000 kg.
91
3-A The taxable unit of natural gas is the gigajoule.
Article 73, para.
[...]
1-[...].
2-[...].
3-A rate applicable to methane and oil gases used as a carburant
is € 108 ,78/1000 kg and, when used as fuel, is fixed between
€ 7.81 and € 9 ,00 /1000kg, being equally applicable to acetylene used
as fuel.
4-A The rate applicable to natural gas used as a carburetor is €
2 ,78 /gigajoule.
5-[...].
6-A rate applicable to petroleum and energy products rated by the
positions NC 2701, 2702 and 2704 is fixed between € 4.16 and € 35.00 / 1000 kg.
7-[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
g) With the rate of between € 100.00 and € 200 ,00/1000 l, the diesel
of heating sorted by CN code 2710 19 45.
92
8-A the setting of the tax rates on petroleum products and
energy referred to in the final part of paragraph 3, in paragraph 6 and in points e) , f) and g)
from the previous number, is done by joint portery of the members of the government
responsible for the areas of finance and the economy.
9-[...].
10-[...].
11-[...].
Article 74.
[...]
1-[...].
2-[...].
3-[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) Autonomous refrigerant engines, installed in heavy vehicles of
transport of perishable goods, fed by deposits of
separate fuel, and that they possess ATP certification (Agreement of
Perishable Transport), in the terms to be defined in joint portaria
of the members of Government responsible for the areas of finance, of the
transport and agriculture.
4-[...].
93
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
Article 83.
[...]
1-[...].
2-[...].
3-[...].
4-[...]:
a) Specific element-€ 64.75;
b) [...].
5-[...].
Article 84.
[...]
[...]:
a) Cigars 12.25%;
b) Cigarillos 12.25%;
c) Fine-cut tobacco intended for cigarettes from enrolling 45.10%,
d) Remaining smoking tobacco 41.45%.
94
Article 85.
[...]
1-[...]:
a) Specific element-€ 9.28;
b) [...].
2-[...].
Article 86-The
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-The quantities of cigarettes that exceed the quantitative limit referred to in the
n. 5 shall be subject to the payment of the tax at the rate in force on the date of
presentation of the declaration of clearance when such excess is
proven by the confrontation of its elements with those processed by the
administration, without prejudice to the infringement procedure to which there is
place. "
95
Article 60.
Addition to the IEC Code
It is added to the IEC Code, approved by the Decree-Law No. 566/99 of December 22,
the Article 10-A, with the following wording:
" Article 10.
Minimum threshold
There is no place for collection when, by virtue of liquidation carried out, the
importance to be charged is less than € 10. "
Article 61.
Revocation of provisions of the IEC
The subparagraph shall be repealed. b) of paragraph 1, paragraph 1 a) of paragraph 2 and paragraphs 3 and 4 of Article 66 of the
IEC Code, approved by the Decree-Law No. 566/99 of December 22.
Section II
Tax on petroleum and energy products
Article 62.
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 office of 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
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:
96
Product
Tax Rate NC Code
(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 ......................... 2710 19 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 49 278.00 400.00
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:
97
Product
Tax Rate NC Code
(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 ......................... 2710 19 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
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 the fees
Tax unitary in the Autonomous Region of Madeira to the products referred to
in paragraph 2 shall be fixed by porterie of the competent member of the Regional Government,
may be changed within the intervals set in the same number.
Article 63.
Additional to the rates of the tax on petroleum and energy products
1-Maintains in force in 2008 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
million euros annually.
98
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.
Section III
Tax on vehicles
Article 64.
Amendment to the Tax Code on Vehicles
1-Articles 7, 8, 34, 35, 51, 52, and 53, 52 and 53 of the Tax Code on
Vehicles, abbreviately designated by ISV Code, approved by Law No. 22-
A/2007 of June 29 shall be replaced by the following:
" Article 7.
1-[...]:
TABLE A
Cylinder Component
Rank of Cylinder
(in cubic centimeters)
Fees by
centimeters
cubic
(in euros)
Parcel to
Abater
(in euros)
Up to 1250 .................................... 0.90 670.00
More than 1250 .............................. 4.25 4857.50
Environmental Component
99
Step of CO2
(in grams per kilometre)
Fees
(in euros)
Parcel to
Abater
(in euros)
Vehicles to Gasoline
Up to 120 ......................................... 5.00 475.00
From 121 a to 150 .................................. 33.00 3835.00
From 151 a to 180 ................................... 40.00 4885.00
From 181 a to 210 .................................. 85.00 12985.00
More than 210 ...................................... 115.00 19285.00
Vehicles to Gasoil
Up to 105 ......................................... 15.00 to 1100.00
From 106 a to 130 .................................. 55.00 5300.00
From 131 a to 150 .................................. 105.00 11800.00
From 151 a to 180 .................................. 122.00 14350.00
More than 180 ................................... 160.00 21190.00
2-[...]:
100
TABLE B
Cylinder Component
Rank of Cylinder
(in cubic centimeters)
Fees by
centimeters
cubic
(in euros)
Parcel to
Abater
(in euros)
Up to 1250 .................................... 3.91 2525.10
More than 1250 .............................. 9.25 9199.88
3-The light vehicles equipped with gasoil propulsion system, which
present levels of particulate emissions of less than 0.005 g/km,
constants of the respective certificates of conformity, or in their
inexistence, in their respective technical approvals, benefit from a
reduction of € 500 in the total amount of tax payable, after
applied the reductions to which there is place.
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
101
Article 8.
[...]
1-[...].
2-An intermediate fee is applicable, corresponding to 55% of the tax
resulting from the application of Table B referred to in paragraph 2 of the previous article,
to the following vehicles:
a) [...];
b) [...].
3-[...].
Article 23.
[...]
1-[...].
2-[...].
3-A Directorate-General for Customs and Special Taxes on the
Consumption to inform the National Public Procurement Agency,
E. P. E., of the situation of the vehicles, within the maximum of five days, for which
this is pronounced on the interest of its allocation to the state park
pursuant to the Decree-Law No. 31/85 of January 25, proceeding to
Directorate General for Customs and Special Taxes on the
Consumption at your sale or by communicating to the entity that superintending the
process that nothing obstinates for sale, whenever the National Agency of
Public procurement, E. P. E., pronouns itself in a negative sense.
4-[...].
102
5-When the vehicle does not gather the necessary conditions for its integration in the
car heritage of the State and posits seniority over 10 years
or when the National Agency for Public Procurement, E. P. E., has
valued at less than € 1000, the General Directorate of Customs and the
Excise Taxes on Consumption can determine its destruction
through registered operator enabled for the management of vehicles in an end
of life (VFV) free of burden or charges of any nature to the erarium
public.
Article 34.
[...]
1-[...].
2-By way of derogation from the provisions of the a) of Article 30 (1), may
still benefit from the temporary admission scheme the workers
cross-border that resides in Spain with the respective household
familiar and who loophs daily on the round-trip path between the
your residence and the place of work, located in the locality of the territory
national up to 60 Km of the border, as long as the household does not
has housing in this national territory.
3-[...].
4-[...].
Article 35.
[...]
1-[...].
103
2-A The application of the scheme depends on the submission of the application to the Directorate-
General of Customs and Excise Taxes on Consumption, in the
maximum period of one year after the start of duties on national territory,
accompanied by document issued by the competent entities
proof of the quality and status of the person concerned and the titles
definitive of the automobile.
3-[...].
4-[...].
5-Decorrids at least four years on the date of assignment of the
first privileged matriculation certificate to the vehicle, or, elapsed
lower term, in case they were regularized under the terms of the article
33., the officials and agents of the European Communities and
European parliamentarians, they can proceed to the replacement of the vehicle, with
suspension of tax, for another acquired in the national market or in
market of another member state, taking place on the issue of new
registration certificate and allocation of new matriculation by the Service of the
Protocol of the Ministry of Foreign Affairs.
6-The officials and agents of the European Communities, who reside in
Portugal at the date of commencement of duties, enjoy the faculty of use of
registration certificate for the vehicle of which they are owners and can
access the scheme provided for in the preceding paragraph, four years after that start.
7-[...].
8-When the officials and agents of the European Communities and
European parliamentarians wish to introduce in the consumption the vehicles
before the four-year term has elapsed, a percentage of the
imposed in accordance with the following table, save if the scheme by the introduction
in the consumption is more favourable, in which case it is the applicable one:
104
Years from the entrance of the vehicle in Portugal:
In the course of the first year: the whole;
In the 2. th year: 75%
In the 3. th year: 50%
In the 4. the year: 25%.
Article 36.
[...]
1-[...].
2-Vehicles must be purchased, admitted or imported
temporarily, within the maximum period of one year after the arrival of the
interested in the national territory, and are registered in the Services of the
Protocol of the Ministry of Foreign Affairs on behalf of the
officials to which they belong, considering themselves in the regime while
to maintain the effective service of the entities referred to in the preceding paragraph.
3-[...].
4-[...].
5-[...].
6-When the entities or persons covered by this article wish to
introduce in the consumption the vehicles before the deadline of four
years, a percentage of the tax is required according to the following
table, save if the scheme by the introduction in consumption is more favourable,
case in which this is the applicable:
Years from the entrance of the vehicle in Portugal:
In the course of the first year: the whole;
105
In the 2. th year: 75%
In the 3. th year: 50%
In the 4. the year: 25%.
7-Vehicles introduced in consumption under the terms of this Article
may be replaced a single time by other vehicles to be acquired in
suspension of tax in the national or other market of another
Member state, within a maximum period of six months, taking place at
issue of new registration certificate and allocation of new matriculation
by the Service of the Protocol of the Ministry of Foreign Affairs,
except if they respect the diplomatic or consular mission, in which case they do not
there are limits to the respective replacement.
Article 51.
[...]
1-[...]:
a) [...];
b) [...];
c) The vehicles declared lost or abandoned in favour of the State
or acquired by the National Agency for Public Procurement, E. P. E.;
d) [...].
2-[...]:
a) [...];
b) [...];
106
c) Copy of the sentence or decision that determined the loss or abandonment
of the car, as well as the declaration of its allocation or acquisition by the
National Public Purchasing Agency, E. P. E., in the case referred to in the
point ( c) of the previous number;
d) [...]
3-[...].
Article 52.
[...]
1-Are exempt from the tax the vehicles for collective transport of users
with lotation of nine places, including that of the driver, acquired by title
onerous, in a new state, by legal persons of public utility and
particular institutions of social solidarity that are intended for the
transport in activities of public interest and to show appropriate
to their nature and purposes.
2-[...].
3-[...].
Article 53.
Taxis and vehicles allocated to the rental activity
1-The passenger cars and mixed-use cars that are intended
to the rental service with driver-cabs, letter "A" and letter "T",
introduced in consumption and present up to four years of use,
counted since the assignment of the first matriculation and the respective
documents, benefit from an exemption corresponding to 70% of the
amount of tax.
2-[...].
107
3-[...].
4-[...]
5-The unforeseen passenger cars and mixed-use cars
in Articles 8 and 9, new, which are intended for the exercise of activities of
renting without a driver, benefit, in the introduction on consumption, of a
reduction corresponding to 50% of the tax amount, under the conditions
following:
a) The vehicles must possess an emission level of CO2 by 160
g / Km, confirmed by the respective certificate of conformity;
b) The beneficiary companies are to be licensed for the
exclusive exercise of car rental activity;
c) The vehicles subject to tax reduction cannot be rented
or ceded by term of more than three months to a same person or
entity, for a period of twelve consecutive months, nor
may be the subject, in the period of bonuses, of rent or assignment to
people or legal entities or economically linked to the
beneficiary entity;
d) The rentals must be titled by contract, and the vehicles must
circular accompanied by document issued by the locator, which
identify the lessee, the residence, and the period of time of rental
of the vehicle.
6-The status of beneficiary entity requires prior enrolment in the
Directorate General for Customs and Special Taxes on the
Consumption, instructed with copy of the alvshall for the exercise of the activity and
proof of the quality of the society-made form of the passive subject, the
reductions in tax for vehicles required through form
own, previous or concomitant to the presentation of the DAV. "
108
Article 65.
Tax incentive for the slaughter of light automobiles in end of life
The tax incentive for the destruction of light automobiles in end of life provided for in the Decree-
Law No. 292-A/2000 of November 15, as amended by Decree-Law No. 33/2007, of 15 of
February, it remains in effect until December 31, 2008.
Section IV
Single Tax of Circulation
Article 66.
Amendment to the Code of Single Circulation Tax
Articles 2, 5, 7, 11, 12, 14, 14 and 15 of the Single-Circulation Code of Circulation,
abbreviately designated by IUC Code, passed by Law No. 22-A/2007, 29 of
June, they shall be replaced by the following:
" Article 2.
[...]
1-[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) Category E: Motorcycles, cyclomotors, tricycles and quadricycles, such
how these vehicles are defined by the Road Code,
enrolled since 1992;
f) [...];
g) [...].
109
2-[...].
Article 5.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-A exemption provided for in paragraph a) of paragraph 2 can only be enjoyed by each
beneficiary in relation to a vehicle and is recognized, annually, in
any finance service, save if the information regarding disability
is already from the knowledge of the tax administration, through the
fulfillment of other declarative or proven obligations undertaken
less than two years ago.
6-[...].
7-[...].
Article 7.
[...]
1-[...]:
a) [...];
b) [...];
c) [...];
d) As for the vehicles of the E category, the cylinder and the seniority of the
tuition.
110
e) [...];
f) [...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
Article 10.
[...]
[...]:
Step of
Cylinder
(in centimeters
cubic)
Fees
(in euros)
Step of CO2
(in grams per
kilometre)
Fees
(in euros)
Up to 1250 25.50 Up to 120 51.10
More than 1250 until
1750 51.10 More from 120 up to 180 76.60
More than 1750 until
2500 102.10 More from 180 up to 250 153.20
Over 2500 to 306.30 More than 250 255.30
111
Article 11.
[...]
[...]:
Gross weight scales Annual rates
(in kilograms) (in Euros)
Up to 2500 ............................................. 28.00
2501 a 3500 ......................................... 46.00
3501 a 7500 ......................................... 108.00
7501 a 11999 ....................................... 177.00
Vehicles of Gross Peso <at 12 t
2 AXES
12000 191.00 198.00 177.00 185.00 169.00 163.00 169.00 161.00 167.00 167.00
12001 a 12999 272.00 320.00 253.00 297.00 284.00 232.00 273.00 230.00 271.00 271.00
13000 a 14999 275.00 324.00 255.00 301.00 288.00 235.00 277.00 233.00 275.00 275.00
15000 a 17999 306.00 341.00 285.00 318.00 303.00 261.00 291.00 259.00 289.00 289.00
> = 18000 388.00 432.00 362.00 402.00 383.00 332.00 368.00 329.00 365.00 365.00
3 AXES
<15000 191.00 272.00 177.00 252.00 169.00 162.00 232.00 161.00 230.00 230.00
15000 a 16999 269.00 304.00 250.00 283.00 271.00 229.00 259.00 228.00 257.00 257.00
17000 a 17999 269.00 311.00 250.00 289.00 276.00 229.00 265.00 228.00 262.00 262.00
18000 a 18999 350.00 387.00 325.00 360.00 343.00 298.00 330.00 295.00 327.00 327.00
19000 a 20999 351.00 387.00 327.00 360.00 347.00 299.00 330.00 297.00 331.00 331.00
21000 a 22999 353.00 392.00 328.00 364.00 390.00 301.00 333.00 298.00 371.00 371.00
> = 23000 395.00 439.00 367.00 408.00 390.00 336.00 374.00 334.00 371.00 371.00
> = 4 AXES
<23000 270.00 302.00 251.00 281.00 239.00 230.00 257.00 228.00 255.00 255.00
23000 a 24999 341.00 384.00 318.00 358.00 341.00 291.00 328.00 289.00 325.00 325.00
25000 a 25999 350.00 387.00 325.00 360.00 343.00 298.00 330.00 295.00 327.00 327.00
26000 a 26999 642.00 728.00 597.00 677.00 646.00 547.00 620.00 542.00 615.00 615.00
27000 a 28999 651.00 745.00 606.00 694.00 662.00 556.00 637.00 550.00 630.00 630.00
> = 29000 668.00 755.00 622.00 703.00 671.00 570.00 645.00 566.00 640.00 640.00
Annual fees (in Euros) Annual rates (in Euros) Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros)
With
suspension
pneumatic
or
equivalent
With another
type of
suspension
Weight scales
gross (in
kilograms)
With
suspension
pneumatic
or
equivalent
With another
type of
suspension
With
suspension
pneumatic
or
equivalent
With another
type of
suspension
With
suspension
pneumatic
or
equivalent
With another type
of suspension
With
suspension
pneumatic
or
equivalent
With another
type of
suspension
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
112
2 + 1 AXES
12000 190.00 192.00 176.00 178.00 168.00 162.00 164.00 160.00 163.00 163.00
12001 a 17999 264.00 324.00 248.00 301.00 287.00 229.00 276.00 228.00 274.00 274.00
18000 a 24999 350.00 412.00 328.00 383.00 366.00 303.00 352.00 300.00 349.00 349.00
25000 a 25999 379.00 422.00 356.00 394.00 375.00 328.00 361.00 326.00 358.00 358.00
> = 26000 705.00 776.00 662.00 722.00 689.00 303.00 661.00 606.00 656.00 656.00
2 + 2 AXES
<23000 261.00 299.00 246.00 279.00 235.00 227.00 255.00 226.00 253.00 253.00
23000 a 25999 337.00 382.00 317.00 356.00 339.00 292.00 326.00 290.00 323.00 323.00
26000 a 30999 643.00 733.00 603.00 682.00 651.00 557.00 625.00 551.00 620.00 620.00
31000 a 32999 695.00 752.00 652.00 700.00 668.00 602.00 642.00 597.00 637.00 637.00
> = 33000 740.00 892.00 695.00 830.00 792.00 642.00 761.00 637.00 754.00 754.00
2 + 3 AXES
<36000 655.00 737.00 614.00 686.00 586.00 568.00 628.00 563.00 623.00 623.00
36000 a 37999 723.00 784.00 679.00 735.00 702.00 626.00 679.00 621.00 673.00 673.00
> = 38000 749.00 882.00 702.00 827.00 789.00 649.00 764.00 644.00 757.00 757.00
3 + 2 AXES
<36000 654.00 720.00 613.00 669.00 585.00 566.00 614.00 562.00 609.00 609.00
36000 a 37999 669.00 762.00 628.00 709.00 677.00 580.00 650.00 575.00 645.00 645.00
38000 a 39999 670.00 810.00 629.00 753.00 719.00 581.00 691.00 576.00 685.00 685.00
> = 40000 781.00 1003.00 733.00 935.00 892.00 677.00 856.00 671.00 850.00 850.00
> = 3 + 3 AXES
<36000 607.00 719.00 569.00 668.00 543.00 526.00 613.00 521.00 608.00 608.00
36000 a 37999 715.00 794.00 671.00 739.00 705.00 620.00 678.00 615.00 671.00 671.00
38000 a 39999 723.00 808.00 678.00 751.00 718.00 625.00 689.00 620.00 684.00 684.00
> = 40000 739.00 821.00 693.00 764.00 729.00 641.00 700.00 634.00 695.00 695.00
With another
type of
suspension
With
suspension
pneumatic
or
equivalent
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
With another
type of
suspension
With
suspension
pneumatic
or
equivalent
Weight scales
gross (in
kilograms)
With
suspension
pneumatic
or
equivalent
With another
type of
suspension
With
suspension
pneumatic
or
equivalent
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
113
Article 12.
[...]
[...]:
Gross weight scales Annual rates
(in kilograms) (in Euros)
in Kg in Euro
Up to 2500 ...................................... 16.00
2501a3500 .................................. 27.00
3501 a 7500 ................................ 61.00
7501a 11999 .................................... 103.00
Vehicles of Gross Peso <at 12 t
2 AXES
12000 119.00 123.00 112.00 115.00 107.00 103.00 106.00 102.00 105.00 105.00
12001 a 12999 140.00 181.00 131.00 170.00 162.00 121.00 157.00 120.00 156.00 156.00
13000 a 14999 142.00 182.00 133.00 171.00 163.00 123.00 158.00 122.00 156.00 156.00
15000 a 17999 173.00 251.00 162.00 235.00 225.00 150.00 217.00 148.00 216.00 216.00
> = 18000 203.00 317.00 190.00 298.00 284.00 176.00 275.00 174.00 273.00 273.00
3 AXES
<15000 118.00 143.00 111.00 134.00 106.00 102.00 124.00 101.00 123.00 123.00
15000 a 16999 142.00 184.00 133.00 172.00 164.00 123.00 159.00 122.00 158.00 158.00
17000 a 17999 142.00 184.00 133.00 172.00 164.00 123.00 159.00 122.00 158.00 158.00
18000 a 18999 170.00 242.00 160.00 227.00 217.00 148.00 210.00 146.00 208.00 208.00
19000 a 20999 170.00 242.00 160.00 227.00 217.00 148.00 210.00 146.00 208.00 208.00
21000 a 22999 172.00 259.00 161.00 243.00 232.00 149.00 224.00 148.00 222.00 222.00
> = 23000 258.00 323.00 242.00 303.00 289.00 224.00 279.00 222.00 277.00 277.00
> = 4 AXES
<23000 142.00 180.00 133.00 169.00 127.00 123.00 156.00 122.00 155.00 155.00
23000 a 24999 199.00 240.00 187.00 226.00 215.00 173.00 208.00 171.00 207.00 207.00
25000 a 25999 228.00 264.00 214.00 248.00 236.00 197.00 229.00 196.00 227.00 227.00
26000 a 26999 369.00 462.00 346.00 433.00 414.00 320.00 400.00 317.00 397.00 397.00
27000 a 28999 371.00 463.00 348.00 435.00 415.00 321.00 401.00 319.00 398.00 398.00
> = 29000 418.00 624.00 392.00 586.00 559.00 362.00 541.00 359.00 536.00 536.00
With another
type of
suspension
With
suspension
pneumatic or
equivalent
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
With another
type of
suspension
With
suspension
pneumatic or
equivalent
Gross weight scales
(in kilograms)
With
suspension
pneumatic or
equivalent
With another
type of
suspension
With
suspension
pneumatic or
equivalent
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
114
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
With another
type of
suspension
With
suspension
pneumatic or
equivalent
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
With another
type of
suspension
With
suspension
pneumatic or
equivalent
Gross weight scales
(in kilograms)
With
suspension
pneumatic or
equivalent
With another
type of
suspension
With
suspension
pneumatic or
equivalent
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
Article 14.
[...]
The rate applicable to vehicles of category F is € 2 ,05 / kW.
115
Article 15.
[...]
The rate applicable to vehicles of category G is € 0 ,51 /kg, having the tax o
upper limit of € 10000. "
CHAPTER IX
Local Taxes
Section I
Municipal Tax on Real Estate
Article 67.
Amendment to the Municipal Tax Code on Real Estate
Article 93 of the Municipal Tax Code on Real estate, abbreviately designated
by IMI Code, approved by the Decree-Law No. 287/2003 of November 12, passes
have the following wording:
" Article 93.
[...]
1-[...].
2-[...].
3-[...].
4-The notaries and the conservatives of the predial record, whenever they intervene
in acts or contracts that require the presentation of the predial booklet
referred to in paragraph 1 relating to buildings subject to such acts, contracts or facts,
can get it by electronic means and deliver it, free of charge, to the subject
passive.
116
5-In cases where the IMI model paragraph 1 is delivered for purposes
of urban building inscription or autonomous fraction in the matrix, the notaries
and the conservatives of the predial record who intervene in acts or
contracts that require your presentation, may obtain it by way of
electronics. "
Article 68.
Amendment to Decree-Law No 287/2003 of November 12
Article 25 of the Decree-Law No. 287/2003 of November 12, which approved the Code of the
IMI and the Municipal Tax Code on the Onerous Transmissions of Real Estate, passes the
have the following wording:
" Article 25.
[...]
1-[...]:
Year 2004-€ 60;
Year 2005-€ 75;
Year 2006-€ 90;
Year 2007-€ 105;
Year 2008-€ 120;
Year 2009-€ 135;
Year 2010-€ 150;
Year 2011-€ 165;
2-[...].
3-[ Revoked ].
117
4-The provisions of the preceding paragraphs shall not apply:
a) To buildings that are the property of the entities referred to in paragraph 4
of Article 112 of the CIMI;
b) To the devoluted buildings referred to in Article 112 (3) of the CIMI. "
Article 69.
Repeal of standards within the framework of IMI
Article 25 (3) of the Decree-Law No. 287/2003 of November 12, which is repealed, is repealed
approved the IMI Code and the Municipal Tax Code on Transmissions
Onerous of Real Estate.
Section II
Municipal Tax on the Onerous Transmissions of Real Estate
Article 70.
Amendment to the Municipal Tax Code on the Onerous Transmissions of
Real estate
Articles 9, 11, 12, and 32 and 32 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 9.
[...]
They are exempted from the IMT the acquisitions of urban building or autonomous fraction of
urban building intended exclusively for own and permanent housing whose
value that would serve as a basis of the settlement does not exceed € 87,500.
118
Article 11.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-Let them also benefit from exemption and reduction of expected fees
in Article 9 and in the paragraphs a) and b) of Article 17 (1), when the goods
is given destination other than the one in which he settled the benefit, at the time
of six years from the date of the acquisition, save in the case of sale.
8-[...].
Article 12.
[...]
1-[...].
2-[...].
3-[...].
4-[...]:
1. th-[...].
2. th-[...].
3. th-[...].
119
4. th-[...].
5. th-[...].
6. th-[...].
7. th-[...].
8. th-[...].
9. th-[...].
10. th-[...].
11. th-[...].
12. th-[...].
13. th-[...].
14. th-[...].
15. th-[...].
16. th-[...].
17. th-[...].
18. th-[...].
19. th-[...].
20 th-The value of immovable property acquired under statutory schemes of
financial support for housing, when it comes to the first
transmission, is the value or the price set by the Institute of the
Housing and Urban Rehabilitation, I. P., on the terms
established in these regimes.
5-[...].
120
Article 17.
[...]
1-[...]:
a) [...]:
Value on which focuses on IMT
In euros
Percentage rates
Marginal Average (*)
Up to 87500 0 0
From more than 87500 and up to 119700 2 0.5380
From more than 119700 and up to 163200 5 1.7273
From more than 163200 and up to 272000 7 3.8364
From more than 272000 and up to 543900 8
Higher than 543900 to 6 single rate
* At the upper limit of the step
b) [...]:
Value on which focuses on IMT
In euros
Percentage rates
Marginal Average (*)
Up to 87500 1 1.0000
From more than 87500 and up to 119700 2 1.2690
From more than 119700 and up to 163200 5 2.2635
From more than 163200 and up to 272000 7 4.1581
From more than 272000 and up to 521700 8
Higher than 521700 to 6 single rate
* At the upper limit of the step
121
c) [...];
d) [...].
2-[...].
3-When, in respect of the acquisitions referred to in point a) of paragraph 1, the
value on which the tax is to be higher than € 87500, will be divided into
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-[...].
5-[...].
Article 32.
[...]
1-There is no place for payment whenever the amount of tax settled
is less than € 10 for each collection document that is to process.
2-The limit to which the preceding paragraph is concerned is raised to € 25 per each
collection document that is to process, in the cases of settlement
additional. "
122
CHAPTER X
Tax Benefits
Section I
Status of Tax Benefits
Article 71.
Amendment to the Status of Tax Benefits
Articles 31, 39-A, 39.-B, 56.-D and 65 of the Status of Tax Benefits,
abbreviated abbreviated by EBF, approved by Decree-Law No. 215/89 of July 1,
shall be replaced by the following:
" Article 31.
Social shareholding companies (SGPS), venture capital companies
(SCR) and venture capital investors (ICR)
1-At SGPS, the SCR and the ICR shall apply to the provisions of paragraphs 1 and 5 of the article
46. of the IRC Code, without reliance on the requirements therein as to
to the percentage or the value of the participation.
2-The most-valuable and the less-valuable ones performed by the SGPS, the SCR and the
ICR of parts of capital of which they are holders, provided that they held by
period not less than one year, and, and thus the financial burden
supported with your acquisition, do not compete for the formation of the profit
taxable of these societies.
3-[...].
4-The SCR and the ICR can deduct the amount ascertained in the terms of the
point ( a) of Article 83 (1) of the IRC Code, and up to its competition,
an importance corresponding to the limit of the sum of the IRC collections
of the five previous exercises to the one that respects the benefit, provided that
be used in the realization of investments in companies with potential
of growth and valorisation.
123
5-[...].
Article 39-A
Elimination of the economic double taxation of profits distributed by corporations
residents in the Portuguese-speaking African countries and in the Democratic Republic of
Timor-Leste
1-A The deduction provided for in Article 46 (1) of the IRC Code shall apply
to profits distributed to entities resident by affiliated companies
residents in Portuguese-speaking African countries and in Timor-
East, as long as verified the following conditions:
a) [...];
b) [...];
c) [...].
2-[...].
Article 39-B
1-[...]:
a) It is reduced to 15% 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 10% during the first five activity exercises;
c) [...];
d) [...].
124
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
Article 56-D
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
125
g) Educational establishments, vocational schools, artistic schools,
crèches, lactaries and kindergartens legally recognized by the
Ministry competent;
h) [...];
i) Public bodies of artistic production responsible for the
promotion of relevant public service projects in the areas of
theatre, music, opera and bailed.
7-Donations provided for in the preceding paragraph are taken at costs, in value
corresponding to:
a) 120% of the respective total;
b) 130%, when awarded under multiannual contracts
celebrated for specific purposes setting the objectives to be pursued
by the beneficiary entities and the amounts to be allocated by the subjects
liabilities;
c) 140%, when assigned to the crèches, lactaries and kindergartens
provided for in paragraph g) and for the entities referred to in paragraph i) from the
previous number.
8-[...].
9-[...].
10-[...].
11-[...].
12-[...].
126
Article 65.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-The scheme referred to in paragraphs 1 and 2 vigour for acquired real estate or
completed by December 31, 2011.
7-The present arrangements also apply to the business parks of the
Autonomous Region of Madeira, created and regulated by the Legislative Decree
Regional No 28 /2001/M of August 28 with the amendments introduced
by the Regional Legislative Decree No. 12 /2002/M of July 17. "
Article 72.
Addition to EBF
The Article 14 is added to the Status of Tax Benefits, approved by the Decree-Law
n ° 215/89 of July 1, with the following:
" Article 14.
Public capitalization regime
1-Are deductible to the IRS collection, under the terms and conditions laid down in the article
78. of the respective code, 20% of the applied values, by taxable person
unmarried, or by each of the spouses not judicially separated from
persons and goods, in individual accounts managed in public regime of
capitalization, having as a maximum limit € 350 per taxable person.
127
2-For the sums paid under the public capitalization scheme is
applicable the scheme provided for in the IRS Code for lifetime reners. "
Article 73.
Repeal in the scope of the EBF
1-Is repealed Article 20 of the Tax Benefits Statute, approved by the Decree-
Law No. 215/89 of July 1.
2-A repeal of Article 20 of the Status of Tax Benefits shall be without prejudice to its
Application to the interest of deposits made in savings accounts-emigrant up to 31 of
December 2007.
Article 74.
Legislative authorization in the framework of the EBF
Is the Government authorized to amend Article 50 of the Status of Tax Benefits,
approved by Decree-Law No. 215/89 of July 1 to extend the scope of the
exemption from IRC to the generality of the managing companies of integrated management systems of
specific flows of waste, in the same terms and conditions established therein.
Section II
Various provisions in the scope of Tax Benefits
Article 75.
Addition to the Statute of the Scientific Mechanics, passed by the Law n.
26/2004, of July 8,
It is added to the Statute of the Scientific Mecenate, approved by Law No. 26/2004, 8 of
July, Article 11-To the following wording:
128
" Article 11.
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,
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) In the case of donations in kind, the identification of the goods
services and the respective value, determined in the terms of the article
previous.
129
3-Donations in cash of higher value to € 200.00 must be
performed through means of payment that allows the identification of the
patrons, specifically, bank transfer, nominative cheque or
direct debit. "
Article 76.
Regime applicable to the importances deducted from the collection under the
tax benefit of savings accounts-housing
The scheme which, under Article 39 (3) of Law No 55-B/2004, of December 30,
in the case of use for unforeseen purposes, it shall remain applicable to the importances
deducted from the IRS collection in the scope of the tax benefit on savings accounts-
housing, covers only the annual amounts deducted in periods of taxation, in
relation to which there is not yet to elapse the expiry date of the right to settlement.
Article 77.
National Reading Plan
It is recognized, for the purposes set out in Articles 56-C to 56.-H of the Statute of the
Tax Benefits, which supports granted between January 1, 2007 and December 31
of 2013 for the realization of the National Reading Plan, approved by the Resolution of the
Council of Ministers No. 86/2006 of July 12 are considered to be of interest to
education and can enjoy the legally anticipated tax benefits.
130
Section III
Specific incentives
Article 78.
Conventional remuneration of social capital
1-In the determination of IRC's taxable profit, an importance can be deduced
corresponding to the conventional remuneration of the social capital, calculated by
application of the rate of 3% to the amount of the entries carried out, by cash deliveries,
by the partners, within the framework of the constitution of society or increase in social capital,
provided that:
a) The beneficiary society is qualified as a small or medium enterprise, in the
terms of the Commission's Regulation (EC) No 70/2001 of January 12
2001, and its attachments;
b) The partners participating in the constitution of the society or the raising of capital
social are exclusively natural persons, venture capital companies or
venture capital investors;
c) Taxable profit is not determined by indirect methods.
2-A deduction referred to in the preceding paragraph:
a) It applies exclusively to entries, within the framework of constitution of societies
or increase in social capital, which occur in the years 2008 a to 2010;
b) It is carried out in the finding of taxable profit, pertaining to the period of taxation
where the mentioned entries occur and in the following two periods.
3-The tax benefit provided for in this Article is cumulable solely with the
benefits pertaining to interiority, provided that globally it does not exceed € 200000
by beneficiary entity, over a period of three years, according to the rules
community applicable to aid of minimis , defined in Regulation (EC) No
1998/2006 of the Commission of December 15.
131
Article 79.
Extraordinary Regime in Support of Urban Rehabilitation
The Extraordinary Support for Urban Rehabilitation Support Scheme, which regulates the
provision of tax incentives to real estate rehabilitation actions, taking part
member of the present law and constant of the following articles:
" Article 1.
Scope
1-The tax incentives enshrined in this scheme shall apply to the
rehabilitation actions initiated in the period from January 1, 2008 to 31 of
December 2010 and which are found to be completed by December 31 of
2012.
2-Are covered by the present scheme for rehabilitation actions that have
by immovable property that fills in at least one of the following
conditions:
a) Be leased urban buildings as a fast-out-date update
of the rents pursuant to Articles 27 and following of the New Regime
of Urban Tenure (NRAU), approved by Law No. 6/2006, of
February 27;
b) Be urban buildings located in urban rehabilitation areas.
Article 2.
Concepts
For the purposes of this scheme, it shall be deemed to be:
a) "Rehabilitation Actions" means the interventions referred to in paragraph 2 of the
article 1 of the Decree-Law No. 104/2004 of May 7, of which
result in a state of conservation of the immovable at least two levels
above the assigned before the rehabilitation works;
132
b) "Urban Rehabilitation Area", the territorially delimited area,
characterized by the degradation or obsolescence of the buildings, of the
urbanistic infrastructure, social equipment, free areas and
of the public space and may cover historical or old areas,
as such qualid in the municipal planning plans
territory, property protection zones classified under the terms of the
The Law of the Bases of Cultural Heritage and other urban areas
degraded where to check the predominance of buildings with
disabled conditions of soundness, safety, salubrity and aesthetics, in
particular those classified as Critical Areas of Recovery and
Urbanistic Conversion (ACRRU);
c) "state of conservation", the state of the building or housing
determined under the terms of the provisions of the NRAU and the Decree-Law n.
156/2006, of August 8, for the purpose of phasing of the
rents or, where it is not the case, classified by the competent
municipal services, in survey carried out for the purpose, with reference
to the levels of conservation set out in the framework of Article 33 of the
NRAU.
Article 3.
Competencies
1-A The substantiation of the initiation and completion of rehabilitation actions is of the
competence of the municipal chamber of the location of the real estate, to which it is incumbent
certify the state of the real estate, before and after the rehabilitation works.
2-A delimitation of the areas of urban rehabilitation is the competence of the
municipal assembly, on a proposal from the city hall, obtained the opinion
of the Institute of Housing and Urban Rehabilitation, I. P.
133
3-The opinion referred to in the preceding paragraph shall be issued within 20 days.
Article 4.
Applicable tax benefits
The realization of rehabilitation actions covered by this scheme
allows you to enjoy, under the conditions laid down in the following articles, of the following
tax benefits:
a) Municipal tax exemption on real estate in relation to buildings
urban object of rehabilitation actions;
b) Exemption from IRC in relation to income earned by funds from
property investment to be constituted, whose assets are
predominantly affections for rehabilitation actions carried out in the
areas of urban rehabilitation;
c) Taxation at the special rate of 10% of income relating to
units of participation in the investment funds to which it relates
previous article in IRS headquarters or IRC.
Article 5.
Benefits in the scope of the taxation of heritage
1-The urban buildings the subject of rehabilitation actions are liable to
municipal tax exemption on real estate for a period of five years,
counting from the year, inclusive, of the completion of the same rehabilitation.
2-A exemption referred to in the preceding paragraph may be renewed for a period
additional three years.
3-A concession for exemption under the terms set out in the preceding paragraphs
depends on deliberation of the municipal assembly.
134
4-It is up to the municipal chamber, verified the assumptions of the exercise of the
right to the exemption in relation to each building, inform the finance department of the
respective location area:
a) From the recognition of the exemption referred to in paragraph 1, within 30 days
after the communication of the rehabilitation works;
b) From the renewal of the exemption referred to in paragraph 2, with a notice of
90 days in relation to the expiry of the exemption referred to in the preceding paragraph.
5-The scheme provided for in this article is not cumulative with others
tax benefits of identical nature, not harming, however, the option
on the other more favourable.
Article 6.
Real estate investment funds in urban rehabilitation
1-Stay exempt from IRC the income of any nature obtained by
real estate investment funds that operate in accordance with the legislation
national, as long as they constitute between January 1, 2008 and 31 of
December 2012 and at least 75% of its assets are immovable property
subject to rehabilitation actions carried out in the areas of urban rehabilitation.
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
stable establishment in Portuguese territory to which the yields
are attributable, excluding:
135
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 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 obtain 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.
136
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 IRC Code.
7-The positive balance between the most-valuable and the less-valuable ones resulting from the
divestment of units of participation in the listed investment funds
in paragraph 1 is taxed at the rate of 10% when the holders are entities not
residents to which the exemption provided for in Article 26 of the Article shall not apply.
Status of Tax Benefits or passive IRS subject residents 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 in 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 participating units, as well as the deduction that
correspond to them for the purposes of the provisions of paragraph 6.
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
Regime provided for in Article 22 of the Status of Tax Benefits,
owing the income from the investment funds referred to in paragraph 1
that, at the date, have not yet been paid or put at the disposal of the
respective holders to be taxed autonomously, at the rates provided for in the
article 22, plus the corresponding countervailing interest.
137
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.
12-The scheme provided for in this article is not cumulative with others
tax benefits of identical nature, not harming, however, the option
on the other more favourable.
Article 7.
Subsidiary provisions
In this scheme, the provisions set out in the present Conditions shall apply
Code of Procedure and the Tax Process and the Status of Benefits
Tax, in everything that respects the recognition of tax benefits. "
CHAPTER XI
Procedure, tax procedure and other provisions
Section I
Tax General Law
Article 80.
Amendment to the General Tax Act
Articles 44 and 52 of the General Tax Act, abbreviated by LGT,
approved by Decree-Law No. 398/98 of December 17, they go on to the following
wording:
" Article 44.
[...]
1-[...].
2-[...].
138
3-[...].
4-In the event that the debt is paid within 30 days of the date of the
citation, late payment interest is counted up to the date of issuance of this.
Article 52.
[...]
1-A collection of tax benefit suspending itself in the process of execution
tax by virtue of payment in installments or claim, appeal,
impugning and opposition to the execution that have as an object the illegality or
indebtedness of the exequinum debt, as well as during the procedures
of settlement of disputes in the framework of the Convention of Arbitration n.
90 /436/CEE of July 23 on the elimination of double taxation in
case of correction of profits between associated companies of different
Member States.
2-[...].
3-[...].
4-[...].
5-A The guarantee may, once provided, be exceptionally replaced, in
case of the executed prove legitimate interest in the substitution and hence not
result in injury to the tax creditor.
6-[...]. "
139
Section II
Procedure and Tributary Process
Article 81.
Amendment to the Code of Procedure and the Trial Procedure
Articles 38, 169, 191, 196, 215, 224, 231, 231, and 250, 231 and 250 of the Code of
Procedure and of Tributal Process, abbreviated by CPPT, approved
by Decree-Law No. 433/99 of October 26, they shall be replaced by the following:
" Article 38.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-The notifications referred to in paragraphs 3 and 4 of this article may be
made, in the terms of the preceding paragraph, by telefax when the
tax administration has knowledge of the telefax number of the
notifying and can later confirm the content of the message and
the moment it was sent.
9-The notifications referred to in this article may, as yet, be made
by electronic data transmission, in the terms to be defined by the porterie of the
Minister of Finance.
140
10-The notifications made in the terms of the preceding paragraph amount,
depending on the cases, the shipment by registered post or by post
registered with notice of receipt, in accordance with the provisions of paragraph 3 of the
article 6 of the Decree-Law No 290-D/99 of August 2.
Article 169.
[...]
1-A execution stays suspended until the decision of the plete in case of complaint
gracious, the judicial challenge or judicial remedy that they have per object
the legality of the debt exequale, as well as during the procedures of
resolution of disputes in the framework of the Convention of Arbitration n.
90 /436/CEE of July 23 on the elimination of double taxation in
case of correction of profits between associated companies of different
Member States, provided that it has been formed in the terms of the
article 195 or provided in accordance with Article 199 or the penhour guarantee to
the whole amount of the exequcum amount and the increased, which will be informed in the
process by the competent employee.
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
Article 191.
[...]
1-[...].
141
2-[...].
3-[...].
4-The quotations referred to in this article may, as yet, be carried out by
electronic transmission of data, in the terms to be defined by the portaria of the
Minister of Finance.
5-The citations made in the terms of the preceding paragraph amount,
depending on the cases, the shipment by registered post or by post
registered with notice of receipt, in accordance with the provisions of paragraph 3 of the
article 6 of the Decree-Law No 290-D/99 of August 2
Article 192.
[...]
1-Personal citations are made pursuant to the Code of Procedure
Civil, without prejudice, with respect to the citation by electronic transmission of
data, from the provisions of paragraphs 4 and 5 of the previous article.
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
Article 196.
[...]
1-[...].
142
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
10-The dispatch of acceptance of debt assumption and the guarantees provided for
in the paragraph b) of paragraph 8 may determine the extinction of the guarantees constituted
and or presented by the former debtor.
11-[...].
12-[...].
Article 199.
[...]
1-[...].
2-[...].
3-[...].
4-Vale as a guarantee for the effects of the n. 1 a penhora already made on the
goods necessary to ensure the payment of the exequuring debt and
increased or to be carried out in goods named for the purpose by the executed in the
term referred to in paragraph 6.
5-[...].
143
6-[...].
7-[...].
8-[...].
9-[...].
10 -- [...].
Article 215.
Penhora, anomalous occurrences, appointment of goods to the penhour
1-Fishing the period after the citation without having been made the payment,
proceeds to the penhour.
2-A penhour may be carried out by electronic means.
3-[ Previous Article No 2 ].
4-[ Previous Article No 3 ].
Article 224.
[...]
1-A penhour of credits consists of the notification to the debtor, made with the
formalities of the personal citation and subject to the scheme of this, of which all the
credits from the executed up to the value of the exequcated and increased debt stay at
order of the body of the tax implementation, observing the provisions of the Code
of Civil Procedure, with the necessary adaptations and still the following
rules:
a) [ Repealed ];
b) [...];
144
c) [...];
d) [...];
e) [ Repealed ];
f) Inexisting credit or being its insufficient value to guarantee the
debt exequction and increased, the body of tax enforcement may
notify the debtor of the penhour of future credits up to that value,
by holding valid the notification for period not exceeding one year,
without loss of renewal.
2-[...].
Article 231.
1-A penhour of real estate or parcellared figures of the respective right of
property is carried out by communication issued by the body of the execution
fiscal to the conservatory of the competent predial register, by issuing a
communication by each building, in which they reproduce all the elements
of the predial booklet, as well as the identification of the debtor, the value of the
debt, the process number and the number of the hourly, observing still
the following:
a) The attachment must be registered within the maximum of five days;
b) Carried out the record, the conservatory communicates to the organ of the implementation
the number of the presentation, the identiactive elements of the register and the
identification of the burden or charges that fall on the good
pawned, identifying the respective beneficiaries, as well as the
value of emoluments and the account;
145
c) Hereinafter, the body of the tax execution appoints depositary
upon notification by registered letter with notice of receipt,
an employee of the tax administration may be chosen, the
own executed, be it natural or legal person, or other, the
who the pawned goods are delivered.
2-The acts and communications referred to in the preceding paragraph shall be carried out,
where possible by electronic means, and the elements of
predial booklet to be replaced by direct consultation to the predial matrix
computerized.
3-A The communication of the penhora contains the qualified electronic signature of the
execution organ holder, validating as authentication the certification of
access from conservatives to electronic services of the administration
tax.
4-A The communication referred to in paragraph 1 is worth as a presentation for the purpose of
enrollment in the register
5-A immovable property may also be carried out under the Code
of Civil Procedure.
Article 250.
[...]
1-[...].
2-[...].
3-[...].
4-The base value to be announced for sale is equal to 70% of the given in the
terms of paragraph 1. "
146
Article 82.
Repeal of standards in the framework of the CPPT
The points are repealed. a) and e) of Article 224 (1) of the CPPT, approved by the Decree-
Law No. 433/99 of October 26.
Section III
Tax Offences
Article 83.
Amendment to the General Regime of Tax Offences
Articles 52, 67, 75, 93, 95, 97, 119, 120, and 125, 120, 120 and 125 of the General Regime
of the Tax Offences, abbreviated by RGIT, passed by the Law n.
15/2001, of June 5, shall be replaced by the following:
" Article 52.
[...]
The application of the fines and ancillary sanctions, ressaving the specialties
provided for in the Act, compete with the following tax authorities:
a) Dealing with customs counterordinance to the Director-General of the
Customs and Special Taxes on Consumption, to
directors of customs and the heads of customs delegations;
b) Dealing with tax counter-ordinance, the application of fines
provided for in Articles 114 and 116 to 126, as well as those against-
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
higher than € 25000, and in the artigos113, 115, 127, 128 and 129 to the
director of finance of the area where the offence took place, to whom
compete still the application of ancillary sanctions.
147
Article 67.
[...]
1-[...]:
a) [...];
b) By customs counterordinance, at customs or delegation
customs.
2-[...].
3-[...].
Article 75.
[...]
1-[...].
2-The advance payment of the fine is not applicable to counter-ordinations
customs in which the value of the missing tax benefit is higher than €
15000 or, where the tax provision is not taking place, the subject goods
of infringement is of a customs value of more than € 50000 and, in any
case, does not depart from the application of the ancillary sanctions provided for in the law.
3-[...].
Article 92.
[...]
1-[...]:
a) [...];
b) [...];
c) [...];
148
d) [...];
is punished with imprisonment up to three years or with penalty of a fine of up to
360 days, if the value of the missing tax benefit is higher than €
15000 or, with no place of tax provision, the goods
object of the offence for customs value of more than € 50000, if
more serious penalty does not fit him by virtue of another legal provision.
2-[...].
Article 93.
[...]
1-Who, by any means, put or detain in circulation, in the interior of the
national territory, goods in violation of customs laws concerning the
internal or community movement of goods, without the processing
of the competent guides or other documents legally required or without
the application of stamps, marks or other legally prescribed signs, is
punished with imprisonment for up to three years or with penalty of a fine of up to 360
days, if the value of the missing tax benefit is more than € 15000 or,
there is no place the tax provision, the subject goods of the offence
is of a customs value of more than € 50000.
2-[...].
Article 95.
[...]
1-[...]:
a) [...];
b) [...];
c) [...];
149
d) [...];
is punished with imprisonment up to three years or with penalty of a fine of up to
360 days, if the value of the missing tax benefit is greater than € 15
000 or, with no place of tax provision, the goods
object of the offence is of a customs value of more than € 50000.
2-[...].
Article 96.
[...]
1-[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
is punished with imprisonment up to three years or with penalty of a fine of up to
360 days, if the value of the missing tax benefit is higher than €
15,000 or, where the tax provision is not taking place, if the products
object of the offence are of net worth of tax higher than €
50000.
2-[...].
Article 97.
[...]
[...]:
150
a) [...];
b) The subject goods of the offence are worth more than € 100000;
c) [...];
d) [...];
e) [...];
f) [...];
g) [...].
Article 119.
[...]
1-[...].
2-In the event that there is no tax to be settled, the limits of the fines provided for in the
previous number are reduced to one room.
3-[...].
4-[...].
Article 120.
[...]
1-A non-existence of bookkeeping or bookkeeping books and the model of
export of files, compulsory by force of the law, as well as books,
records and documents with them related, whatever the respective
nature is punishable with fine of € 150 a € 15000.
2-[...].
151
Article 125.
[...]
1-[A previous body of the article ].
2-A lack of withholding tax on income subject to this
obligation, when there are legal assumptions for your dispensation
total or partial but without which, within the legally foreseen time, it has been
presented the respective proof, is punishable with fine of € 250 a € 2500. "
Article 84.
Addition to the General Regime of Tax Offences
They are deferred to the RGIT, approved by Law No. 15/2001 of June 5, Articles 110-A and
111.-B, with the following wording:
" Article 110.
Lack or delay of delivery, display or presentation of documents or statements
The lack or delay in the presentation, albeit by electronic means, or the non-
immediate display or on the deadline that the law or customs administration will fix,
of statements or supporting documents of the facts, values or situations
constants of the statements, transport documents or others that
legally can replace them, communications, guides, records, even if
magnetic, or other documents and the non-provision of information or
clarifications that autonomously should be legal or administratively
required are punishable with fine of € 50 a € 2500.
152
Article 111-The
Omissions and inaccuracies in statements or in other taxing documents
relevant
The omissions or inaccuracies that do not constitute the intended counterordinance
in the previous article, practiced in the statements, as well as in the documents
proof of the facts, values or situations of them constant, including the
practiced in the transport documents or others that lawfully may
replace or in other taxing documents relevant sue should be
held, presented or required are punishable cm fine from 50 a to € 3750. "
Article 85.
Revocation of provisions of the RGIT
It is repealed at para. e) of Article 59 of the General Regime of Tax Offences, approved
by Law No. 15/2001 of June 5.
CHAPTER XII
Diverse provisions with tax relevance
Article 86.
Amendment to Law No. 55/2007 of August 31
Article 2 of Law No 55/2007 of August 31 is replaced by the following:
" Article 2.
[...]
1-[ Previous body of the article ].
2-The provisions of this Law shall not apply in the Autonomous Regions of the
Azores and Madeira. "
153
Article 87.
Amendment to Decree-Law No ___/2007, de __de
Article 12 of the Decree-Law No. ___/2007 of __de ___, which establishes the legal regime
applicable to the production of electricity by means of micro-production units, passes
to be replaced by the following:
" Article 12.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-The yield, upstream of less than € 5000, resulting from the activity of
micro-production provided for in this decree-law, shall be excluded from
taxation in IRS. "
Article 88.
Legislative authorization in the scope of the tax enrollment
It is the Government authorized to review and systematize all the regulations concerning the
allocation and management, for exclusively tax purposes, of the tax identification number by the
Directorate-General for Taxes, in the sense of:
154
a) Include in a single diploma the provisions set out in the Decree-Law No. 463/79,
of November 30, with the amendments introduced by Decree-Law No. 240/84,
of July 13, by the Decree-Law No. 266/91 of August 6, by the Decree-Law
n ° 19/97 of January 21 and well so of the Portaria No 386/98 of July 3, of the
Portaria No. 271/99 of April 13, of the Portaria No 862/99 of October 8, of the
Portaria No. 377/2003 of May 10 and of the Portaria No 594/2003 of July 21;
b) Proceed to the harmonisation of the rules of issuance of the tax identification card
with the rules applicable to the citizen's card;
c) Introduce procedures that the practice has shown advisable and innovations that
aim to simplify the fulfillment of tax obligations and provide a service of
better quality to the taxpayer.
Article 89.
Legislative authorization to amend the Statute of the Chamber of Official Techniques of
Accounts
It is granted permission to the Government to review the Statute of the Chamber of Technicians
Officers of Accounts approved by the Decree-Law No. 452/99 of November 5, maintaining
its main characterizing lines, and introducing changes to the prevailing regime, with
the following sense and reach:
a) Change the Chamber assignment of the Official Accounts Technicians for Order of the
Official Accounts Technicians;
b) Establish the conditions of constitution, inscription in the Order and operation
of the companies of professionals of Accounts Officers of Accounts;
c) Establish the conditions of constitution, inscription in the Order and operation
of the Accounting and Administration societies;
155
d) Establish the scheme applicable to the official technical account technicians who exercise the
profession under individual contract of employment when the entity
Employer is another official technical of accounts, society of technical professionals
Officers of Accounts and Societies of Accounting and Administration, in the sense of
determine the accumulation of punctuations by professionals or entities
employing;
e) Redefine the Organic Structure of the Order of Accounts Officers;
f) Establish that passive electoral capacity, after the application of sanction
superior to the warning, if it acquires past five years of its application;
g) Typify as a passable offence of suspension for retention, for no reason
justified, in addition to the deadline set out in the Deontological Code, of the
accounting documentation or books of your writing, withholding or
use for purposes other than legal and regulatory of the importancies that
are delivered to them by their customers or employers and the non-
compliance with its professional duties or the technical rules applicable to the
execution of the charities;
h) Typify as a punishable offence of expulsion the supply of
documents or false, inaccurate or incorrect information, which have
induced in error the deliberation which had on the basis of its enrollment in the Order and the
judicial conviction in penalty of effective imprisonment of more than five years;
i) Implement, in the framework of the operation of the Order of the Official Technicians of
Accounts, quality check systems of the services provided by the technicians
officers of accounts;
j) Include in the Statute the Deontological Code of Official Accounts Techniques and the
regulation of professional and accounting and administrative societies.
156
Article 90.
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 91.
Constitution of guarantees
It is exempt from stamp duty the constitution in 2008 of guarantees in favour of the State or
of the social security institutions, in the context of the application of Article 196 of the CPPT or the
Decree-Law No. 124/96 of August 10.
CHAPTER XIII
Final provisions
Article 92.
Report on combating fraud and tax evasion
1-The Government presents to the Assembly of the Republic, by the end of February 2008, 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
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.
157
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.
CHAPTER XIV
Active operations, regularizations and guarantees of the State
Article 93.
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 530 million euros, not counting for this limit the
amounts referring to restructuring or consolidation of state claims,
including the eventual capitalization of interest.
2-Add to the limit set in the preceding paragraph the granting of loans by the
services and autonomous funds, up to the contractual amount equivalent to 350 million
euro, not counting for this limit the amounts referring to the restructuring or
consolidation of credits, including the eventual capitalization of interest.
3-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.
4-The Government hereby informs the Assembly of the Republic of the justification and of the
conditions of the operations carried out under this article.
158
Article 94.
Mobilization of assets and recovery of credits
1-Stay the authorized Government, through the minister 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 and Finance, 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
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 and Finance relating to
debts to social security institutions only when debtors se
find framed in a special business recovery process or
of 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;
159
e) Divestition of claims and other financial assets;
f) Acquisition of assets by exchange with other public servants or in the frame of the
exercise of the right of creditor preferable or guaranteed in sales office at
executive process or in liquidation of the insolvency proceedings.
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 assets, whether paid title 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;
b) To the assignment of financial assets that the State, through the Directorate General of the
Treasury and Finance, hold on co-operatives and residents ' associations to the
municipalities where those have their head office;
c) To the cancellation of claims held by the Directorate General of the Treasury and Finance,
when, in duly substantiated cases, please check that it is not justified to
respective recovery;
d) To the contracting of the provision of services in connection with the recovery of the credits of the
State, in duly substantiated cases.
160
4-The Government informs the Assembly of the Republic of the justification quarterly and
conditions of the operations carried out under this article.
Article 95.
Acquisition of assets and assumption of liabilities and liabilities
Stay the authorised Government, through the minister responsible for the area of finance, with the
faculty of delegation:
a) To acquire credits from public companies, in the context of strategic plans of
restructuring and financial sanitation;
b) To assume liabilities and liabilities or to acquire credits on companies
public and manufacturing establishments of the Armed Forces, in the context of plans
strategic of restructuring and financial sanitation or in the framework of
settlement processes;
c) To settle the balance resulting from the compensation of the existing debits and credits,
by December 31, 2007, arising from financial relations between the State
and Autonomous Regions, up to the amount of € 7500000, within the scope of management
flexible.
Article 96.
Financing of the acquisition of assets and assumption of liabilities and liabilities
The financing of the operations referred to in the previous article is secured by endowment
budget entered in Chapter 60 of the Ministry of Finance and Public Administration.
Article 97.
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
August 29, is the Government authorized to meet charges with the benefits to be settled
referring to public investment contracts in the form of leasing, up to the limit
161
maximum of € 49533000.
Article 98.
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 2009 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 € 800000000;
b) For the programmes co-financed by the EAGGF-Guidance, by the
FEADER, by the IFOP and the European Fisheries Fund € 600000000.
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 2007.
5-Treasury specific operations carried out to guarantee the payment of the supports
financial granted in the framework of the European Agricultural Guarantee Fund (EAGF)
shall be regularised upon the respective reimbursement by the European Union, in the
Terms of Council Regulation (EC) No 1290/2005 of June 21.
6-By way of bridging possible difficulties inherent in the process of closure of the
CSF II and CSF III and the start of the QREN in respect of co-financed programmes
by the European Social Fund (ESF), including community initiatives, lies the Government
162
authorized to anticipate payments on account of Community transfers from the Union
European through the social security budget that cannot exceed each
moment, considering the anticipations already carried out in the year 2007, the amount of
300 million euros.
7-A The regularization of the active operations referred to in the preceding paragraph shall occur until the
end of fiscal 2009 financial year, staying for such the IGFSS authorized to captivates the
corresponding appropriations transferred by the committee.
Article 99.
Principle of the treasury unit
1-All movement of funds from the services and autonomous funds, including, those
whose financial and patrimonial management is governed by the legal regime of public entities
business, should be carried out by recourse to the banking services made available
by the Institute of Treasury Management and Public Credit, I. P., save for
legal to the contrary.
2-The principle of the treasury unit is applicable to the institutions of higher education in the
terms set out in Article 115 of Law No 62/2007 of September 10.
3-Failure to comply with the provisions of the preceding paragraphs may constitute grounds
for retention of the transfers and refusal of twelfth anticipations, in the terms
to be fixed in the decree-budget implementation law.
4-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 scheme, approved by Decree-Law No. 191/99 of June 5,
upon the opening of bank accounts with the Treasury Management Institute and
of the Public Credit, I. P., for receipt, accounting and control of revenue
own.
5-Business public entities must maintain their availabilities and applications
163
financial close to the Treasury Management Institute and Public Credit, I. P.,
to give them to that effect applicable to the State treasury scheme, approved by the
Decree-Law No. 191/99 of June 5.
6-The revenues of all financial applications that are carried out in violation of the
principle of the treasury unit by the entities to the same subject revert to the
State.
Article 100.
Amendment to Decree-Law No 191/99 of June 5
1-It is the Government authorized to amend the State treasury scheme, approved by the
Decree-Law No. 191/99 of June 5, in the sense:
a) From the deepening of the principle of the treasury unit, while
instrument for the optimization of the overall management of public funds by:
i) Specification of the rules associated with compliance with the principle of
treasury unit and the entities to it subject;
ii) Definition of the consequences, specifically, of a sanctionatory nature,
of the default of the principle of the treasury unit by the entities to the
same subject;
iii) Subjection of entities from the business public sector to the principle of unity
of the treasury;
iv) Extension of the banking nature services provided to customers of the
Treasure in the application of availabilities, of active operations
short term and open accounts of cautioned accounts or other type of
guarantee of consignment of revenue;
v) Strengthening of the state treasury management tools in articulation
164
with the management of public debt.
b) From its appropriateness to the reform of the management of the state treasury, realized by the
Decree-Law No. 273/2007 of July 30, by the integration of the management of the
treasury and public debt at the Institute of Treasury and Credit Management
Public, I. P.
2-A present legislative authorization shall be valid for twelve months.
Article 101.
Re-privatization and divestant operations
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 said
law, the assembly of the divestance and public offering operations of shares, the
firm take and respective placement and too much associated operations.
Article 102.
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 2008 is
fixed, in terms of annual net flows, at 2500 billion.
2-They are not covered by the limit set in the previous number the operations
resulting from deliberations taken within the European Union.
165
3-The responsibilities of the State arising from the commitments of the concession, in
2008, of credit insurance guarantees, of financial credits, insurance-collateral and insurance
of investment may not exceed the amount equivalent to 1100 million
euros.
4-The maximum limit for the granting of guarantees by legal persons of law
public, in 2008, is fixed, in terms of annual net flows, at 10 million
euros.
Article 103.
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 " inscribed
in the State Budget for 2008, in Chapter 60 of the Ministry of Finance and the
Public Administration, may be used in expenses whose payment is
achievable until February 15, 2009, provided that the obligation for the State has been
constituted until December 31, 2008 and is on that date known or estimable to
amount required for your fulfillment.
2-The amounts used in the terms of the previous number are deposited into account
special intended for the payment of the respective expenses, and such account shall be
closed until February 15, 2009.
Article 104.
Settlement charges
1-The State Budget ensures that the satisfaction of the obligations is always necessary
of the extinct entities whose remaining asset was transmitted to the State, at the headquarters of
sharing, up to the competition of the respective transferred value.
166
2-The provision of collateral provided for in Article 154 (3) of the Code of the
Commercial Societies, when, in the seat of sharing, the totality of the remaining asset is
transmitted to the state.
Article 105.
Processes of extinction
1-The strictly necessary current expenses that result from processes of
disbanding, liquidation and extinction of public and participating companies, services and others
organisms, are carried out through Chapter 60 of the Ministry of Finance and the
Public Administration.
2-In the framework of the processes referred to in the preceding paragraph involving transfers
of heritage sites for the State may proceed to the extinction of obligations, by
compensation and for confusion.
CHAPTER XV
State funding and management of public debt
Article 106.
Funding of the State Budget
To cope with the financing needs arising from the implementation of the Budget
of the State, including the services and funds endowed with administrative autonomy and
financial, is the Government authorized, under the terms of the h) of Article 161 of the
Constitution and Article 109 of this Law, to increase the overall net borrowing
direct, up to the maximum amount of EUR 6 to 437.2 million.
Article 107.
167
Housing and Rehousing Financing
1-Stay the IHRU authorized to borrow a loan, from the European Bank of the
Investment, up to the limit of 400 million euros with the following distribution:
a) Up to 200 million euros for the financing of Rehabilitation Societies
Urban and recovery of the degraded housing stock;
b) Up to 200 million euros for the financing of the 18-program
Local, Urban and Regional Development, measure 2-Housing and
Reaccommodation and project 3250-Rehousing.
2-The limit set out in the preceding paragraph shall compete for the purposes of the overall limit laid down in the
article 106 para.
Article 108.
Funding under the MARE Programme
In order to ensure compliance with the approved project funding under the
MARE-Measure 3.2 program. -Development of Aquaculture, stands the Institute of
Financing for Agriculture and Fisheries (IFAP) authorized to borrow a loan from
of the Institute of Support for Small and Medium Enterprises and Investment (IAPMEI) up to the
amount of EUR 9.8 million, which shall compete for the purposes of the overall limit set out in the
article 106 para.
Article 109.
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
168
direct public of the State, irrespective of the rate and currency of denomination,
whose product of the issue, net of more and less valuable, does not exceed, in the
overall, the amount resulting from the addition of the following values:
a) Amount of limits for the addition of direct global net borrowing
set out in accordance with Article 106 para.
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, second 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 the purposes of the 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 110.
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 111.
169
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 15 thousand million euros.
Article 112.
Buying in market and exchange of debt securities
1-A The end of improving the trading and transaction conditions of debt securities
direct public of the State, increasing the respective liquidity, and with a view to
improvement of the costs of state funding, is the Institute of Management of the
Treasury and Public Credit, I. P., authorized to proceed to early amortization
of loans and to carry out market purchase transactions or exchange transactions
of debt instruments, by amortizing in advance the debt securities that, by
this shape, 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 must:
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 113.
Management of direct government debt of the State
1-Stay the authorised Government, through the minister responsible for the area of finance, the
carry out the following direct public debt management operations of the State:
170
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
management of the portfolio of the direct public debt of the State and the management of availabilities
of the 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, as well as those associated with advances
of treasury, are abated to the interest expense of the direct public debt 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
171
Article 114.
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 the comparticipation of
community funds.
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 the
applications of treasury.
Article 115.
Budgetary transfers to the Autonomous Regions
1-Pursuant to Article 37 of the Organic Law No. 1/2007 of February 19, they are
transferred the following monies:
a) € 286060663 for the Autonomous Region of the Azores;
b) € 185863280 for the Autonomous Region of Madeira.
2-Pursuant to Article 38 of the Organic Law No. 1/2007 of February 19, they are
172
transferred the following monies:
a) € 57212133 for the Autonomous Region of the Azores;
b) € 24394555 for the Autonomous Region of Madeira.
CHAPTER XVII
Final provisions
Article 116.
Cessation of financial autonomy
Is the Government authorized to make the scheme for financial autonomy to cease and to 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 117.
Prior surveillance of the Court of Auditors
1-In accordance with the provisions of Article 48 of Law No 98/97 of August 26, and for the
year 2008 shall be exempt from prior surveillance by the Court of Auditors the acts and
contracts the amount of which does not exceed 1000 times the value corresponding to the index 100
of the unindicted scale of the general regime of public function.
2-A change in sources of funding in the Ministry's investment budget
of the Justice shall be without prejudice to the effectiveness of the acts or contracts that have already been the subject of
prior surveillance of the Court of Auditors.
Article 118.
Contribution to the audiovisual
173
It remains at € 1.71 the monthly value of the contribution to the audiovisual to be collected in 2008,
in the terms of Law No. 30/2003 of August 22.
Article 119.
Appropriations from the budgets of civil governments relating to support for associations
During the year 2008, appropriations from the budgets of civil governments concerning support for
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
road safety, civil protection and relief activities, in terms to be defined by
dispatch of the minister responsible for the area of internal administration.
Article 120.
Portuguese Carbon Fund
1-Stay the Government authorized to transfer to the Portuguese Carbon Fund:
a) The amount of charges arising from the tax harmonisation between diesel fuel
heating and road diesel;
b) The amount of charges arising from the rate on low-efficiency bulbs,
provided for in Decree-Law No. 108/2007 of April 12.
c) The amount of other revenue that will come into effect in your favour.
2-It is inscribed in financial assets in the budget of the Portuguese Carbon Fund a
allocation of € 18400000 earmarked exclusively for the acquisition of emission units of
CO2 ( emission assigned amount units ) or emission reduction certificates of CO2
( certified emission reduction units ), aiming at the fulfilment of the commitments made in the
scope of the Kyoto Protocol.
174
3-In the event that the sum of the transfers referred to in paragraph 1 exceeds € 56600000, it is
captive the excess amount in the monies referred to in the preceding paragraph.
Article 121.
Contracts-programme within the National Health Service
1-The contracts-programme to be concluded by the Regional Health Administrations, I. P., with
Hospitals integrated into the National Health Service or belonging to the national network
of health care delivery under the terms of paragraph 2 of the Base XII of Law No. 48/90
of August 24, and of Article 1 (2) of the legal regime of hospital management
approved by Law No. 27/2002 of November 8 are authorized by the member of the
Government responsible for the area of health and can involve charges up to a triennium.
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.
3-Without prejudice to the provisions of paragraph 1, the contracts already concluded and valid shall remain for
the present economic year.
Article 122.
Control of the expenditure of the National Health Service
1-The Government takes the necessary measures for the growth of the expenditure in
medications dispensed in ambulatory and the conventions of auxiliary means of
diagnosis and therapy, do not exceed the growth of the budget allocation of the Service
National of Health in 2008.
2-The Government shall also take the necessary measures to contain, in each unit
175
hospital, the growth of charges in pharmaceuticals and consumer products
clinical, up to the limit of 1% above the growth referred to in the previous number.
Article 123.
Reduction of payment deadlines
1-The Government sets out for the services of the direct and indirect administration of the State,
multi-annual objectives of reduction of payment deadlines to suppliers,
establishing an appropriate mechanism for monitoring and publicising developments
of the average payment deadlines, simplifying management control procedures
budget and adopting budget implementation rules conducive to the pursuit of
such objectives, in particular with respect to the transition of management balances and
to the duodecimal regime.
2-For the purposes of the provisions of the preceding paragraph and the conditions to be defined by the Government, the
product of the disposal and the burdening of real estate reverses for the payment of debts to
suppliers resulting from the acquisition of capital goods.
3-During the year 2008, in the context of the execution of the contract to be concluded between the State
and the Autonomous Regions and the municipalities that decide to join a programme of
reduction of payment deadlines to suppliers, the celebration of
medium-and long-term loans intended for the payment of debts to
suppliers and in addition to the short-term borrowings contracted by the
Autonomous Regions and the municipalities for cash support, as long as they are not
outpaced net borrowing levels admitted by law.
4-The amount of the medium-and long-term loan referred to in the preceding paragraph
176
may not exceed:
a) In the case of Autonomous Regions, the value of the debt resulting from the acquisition of
goods and services and of capital goods registered at the end of the first half of
2007, in accordance with the communication to the Directorate-General for Budget that occurred
in the third quarter of 2007;
b) In the case of municipalities, the value of debt to suppliers (item 22 of the
POCAL) registered at the end of the first half of 2007, according to the
communication to the Directorate General of Local Authorities that occurred in the third
quarter of 2007.
5-A the celebration of loans pursuant to paragraphs 3 and 4 does not waiver the Municipalities of the
compliance with the net borrowing reduction obligation set out in paragraph 2
of Article 37 of Law No 2/2007 of January 15.
Article 124.
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% in the year 2008.
Article 125.
Fee payment to the security forces in the framework of requests for collaboration
The provision of services, by the Republican National Guard and the Security Police
Public, which arise from requests for the collaboration of public or private entities, in the
terms provided for in the respective organic laws, is subject to the payment of fee, whose
conditions and value are defined by porterie of the members of the Government responsible for the
areas of finance and internal administration.
Article 126.
177
Remnant Fund of the Reconstruction of the Chiado
The financial balances of the Remnant of the Reconstruction of the Chiado placed at the
order of the Directorate General of the Treasury and Finance in accordance with Article 24 (2) of the
Decree-Law No. 321/2002, of December 31, and of the b) of paragraph 1 of the same article, in the
wording given by Law No. 53-A/2006 of December 29 are allocated to the constitution of
a background for the requalification of the riparian front of the Lower-Chiado.
Article 127.
Amendment to Decree-Law No 74/70 of March 2
Article 4 of the Decree-Law No. 74/70 of March 2, amended by the Decrees-Laws n. para.
793/76, of November 5, 275-A/93, of August 9, and 503/99, of November 20,
is replaced by the following:
" Article 4.
[...]
1-The provisions of this decree-law do not apply to services with
administrative and financial autonomy, nor to those endowed with autonomy
administrative and own non-consignment revenue, regardless of the
value of these revenues.
2-[...].
3-The procedural costs, fines, avulous acts and payment interest inherent in
legal proceedings due by any public entities, are
supported directly by the service to which the organ belongs to, from
agreement with the respective sphere of competences, gave rise to the cause,
understanding yourself as such that:
a) Which draws direct usefulness or in which the derivative derivative is projected
of the provenance of the action; or
178
b) The one which is attributable to the challenged legal act or on which to recai the
duty to practise the legal acts or observe the behaviours
intended.
4-When they are several the services that gave rise to the cause, it competes
ministry-general of the ministry or, when they belong to different
ministries, to the general secretariat of the one that first figure in the law
organic of the Government in force at the time of settlement, proceed to the
payment, without prejudice to the right of return, calculated as a function of the
division of the total value of the costs by the number of services involved.
5-The payment of costs, of procedural fines or interest of late payment
referring to legal proceedings that have for the subject acts of the members
of the Government delivered in the context of administrative resources competes in the
services that practiced the decision resorted to.
6-When the responsible entity in the terms of the previous figures do not
possess legal personality, the costs are borne by the person
collective that exercises guardian over the one or the one who is entrusted with the management
financial of the said entity.
7-The charges referred to in paragraph 3 arising from acts practiced by the
Council of Ministers are supported by the General Secretariat of the Presidency
of the Council of Ministers, for which the Secretariat-General of the Ministry of
Finance and the Public Administration transfers the corresponding appropriations,
when it is necessary, upon permission of the member of the Government
responsible for the area of finance. "
179
Article 128.
Amendment to Decree-Law No 269/98 of September 1
Article 19 of the regime of procedures for the purpose of requiring compliance with
emerging pecuniary obligations of contracts of value not more than € 15000, annex to
Decree-Law No. 269/98 of September 1, is replaced by the following:
" Article 19.
Costs
1-[...].
2-[...].
3-[...].
4-A delivery of the application for injunction by lawyer or solicitor must
be carried out only by electronic means.
5-The applicant who, being represented by counsel or solicitor, does not
comply with the provisions of the preceding paragraph shall be subject to the immediate payment
of a fine in the amount of half unit of account, save allegation and
proof of fair impediment, in the terms provided for in Article 146 of the
Code of Civil Procedure.
6-[ Previous Article No 4 ].
7-[ Previous Article No 5 ]. "
Article 129.
Amendment to Law No. 159/99 of September 14
Article 9 of Law No 159/99 of September 14 is replaced by the following:
180
" Article 9.
[...]
1-[...].
2-[...].
3-A governance of operational programmes (OPs) that integrate the Framework of
National Strategic Reference (QREN), including the respective management,
be governed by the provisions of the Decree-Law No. 312/2007 of September 17. "
Article 130.
Amendment to Decree-Law No 77/2007 of March 29
Article 7 of the Decree-Law No. 77/2007 of March 29 is replaced by the following:
" Article 7.
[...]
1-[...].
2-[...].
3-[...].
4-The own revenue referred to in paragraph 2 shall be consigned to the realization of
expenses of the ANSR during the implementation of the budget of the year to which
respect, and the unused balances may be transiting for the following year. "
Article 131.
Amendment to the Code of Expropriations
Articles 20 and 23 of the Code of Expropriations, passed by Law No. 168/99, of 18
of September, they are replaced by the following:
181
" Article 20.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-The deposit referred to in point b) of paragraph 1 may be replaced by
surety provided by any of the legally permissible forms.
6-[ Previous Article No 5 ].
Article 23.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-The State, when it satisfies the compensation, has a right of return on the
expropriating entity, and may, regardless of any
formalities, proceed to the cactivation of budgetary transfers, up to the
total debt value, including the interest of mora that show due
from the date of payment of compensation. "
Article 132.
182
Budgetary reinforcement
It is the Government authorized to strengthen the budgets of the entities responsible for the
dematerialization of the judicial processes, streamlining of electronic communications between
all actors of the criminal procedure, as well as the enlargement of the system of
electronic monitoring of defendants, up to the amount of € 7500000, in the framework of the
flexible management.
Article 133.
Competence for authorisation of expenditure in local authorities
1-It is the Government authorized to legislate on the competence to authorize the realization of
expenditure on the celebration and execution of public procurement by local authorities,
within the framework of the revision of the legal regime of the realization of constant public expenditure
of Articles 16 to 22 and 29 of the Decree-Law No. 197/99 of June 8, with the following
sense and extent:
a) Raising the thresholds up to which each of the organs of local authorities can
authorize the realization of spending, in the sense of strengthening its competences
own and delegated, having to limit double the values currently in force;
b) Establish the competence to authorize the realization of expenses arising from the
execution of public contracts up to amounts identical to those set out in the terms
of the provisions of the preceding paragraph;
c) Possibility to establish that the amounts referred to in the above points
can be increased up to three times in the case of urgency, objectively
verifiable, of the works or reparations to be carried out;
183
d) Assign competence to the deliberative bodies of local authorities to
authorization of expenses that originate charges in more than one economic year, and
that are not foreseen in multiannual plans of activities.
2-A present legislative authorization shall be valid for 180 days.
Article 134.
Amendment to Law No. 25/2006 of June 30
Articles 12, 15, 16 and 17 of Law No. 25/2006 of June 30, go on to have the following
wording:
" Article 12.
Voluntary payment of the fine
1-[...].
2-Should the defendants not use the faculty conferred by the preceding paragraph, the
dealerships or the entities by these tasked with the collection of fees
of toll due, send the news self to the Institute of Infra-
Road Structures, I. P., which instaura, within the scope of competence
provided for in this Law, the corresponding counterordinance procedure and
notifies the accused, by joining the notification the duplicate of the news self.
3-[...].
4-[...].
5-[...].
6-[...].
Article 15.
Competence for the process
184
The Institute of Road Infrastructure, I. P., is the competent entity for
the introduction and instruction of the counterordinance processes to which it relates to
present law, as well as for the decision to apply for the respective fines.
Article 16.
Compliance with the decision
The fine and the due toll fee must be paid within 15 working days
from the date on which the decision becomes final, owing to the payment
carry out before the Office of Road Infrastructure, I. P., and in the
modalities that are to be fixed in regulation.
Article 17.
Distribution of the product of the fines
1-[...].
2-[...].
3-[...]:
a) [...];
b) 20% for the Institute of Road Infrastructure, I. P.
c) [...];
d) [...].
4-[...]. "
Article 135.
Addition to Law No. 25/2006 of June 30
They are deferred to Law No. 25/2006 of June 30, Articles 16-and 16-B with the following
wording:
" Article 16.
185
Prescription of the procedure
The procedures by counter-ordinance provided for in this Law extinguish
by the effect of prescription as soon as, on the practice of counterordinance, have
elapsed two years.
Article 16-B
Prescription of fines and ancillary sanctions
The fines and ancillary penalties provided for in this Law shall prescribe within the term
of two years. "
Article 136.
Extinction of the Commission of Explosives
The Decree-Law No. 137/2002 of May 16 is repealed.
Article 137.
Entry into force
This Law shall come into force on the January 1, 2008.
Seen and approved in Council of Ministers of October 11, 2007
The Prime Minister
The Minister of State and Finance
The Minister of the Presidency
186
The Minister of Parliamentary Affairs
187
Table of changes and budget transfers
referred to in Article 6.
Multiple changes and transfers
1 Transition to the State Budget of 2008 of the balances of funding allocations
national associated with community co-funding, constant from the previous year's budget,
for projects co-financed from the same Budget Programme, with the aim that the
Programme does 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 2008 and by
dispatching set 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 No. 4/2006, of 29 of
August
3 Transfer of appropriations entered in the budgets of all the departments of the Ministry of
Internal Administration, relating to expenditure on acquisition of data communications services,
for the same item in the budget of the Directorate General for Infrastructures and Equipment, with the
limit of € 4000000, provided that these transfers become necessary by development
of the National Homeland Security Network project,
4 Changes between chapters of the budget of the Ministry of National Defence arising from the Act
of the Military Service, of the ongoing reorganization process at the Ministry of National Defence,
of the disposals and reallocations of the immovable property allocated to the Armed Forces, within the framework of the missions
humanitarian and peace and military observers not framed in these missions
5 Transfer of appropriations from the Ministry of National Defence to the General Box of Retirements,
I. P. and for Social Security, intended for the reimbursement of payment of the provided benefits
in the Laws No 9/2002 of February 11, and 21/2004, of June 5, and in the Decrees-Leis paragraphs
160/2004, of July 2, and 320-A/2000 of December 15, with the amendments that were
introduced by Decree-Law No. 118/2004 of May 21
188
6 Transfer to the budget of the Ministry of National Defence of appropriations entered in the budget
of the Ministry of Science, Technology and Higher Education, for the comparticipation in the reequipment
of the ship "Admiral Gago Coutinho", in accordance with the protocol signed in 15 of
November 2004
7 Transfer of appropriations entered in the budget of the Judicial Magistrate for the budget of the
Superior Council of Magistration for payments under Article 3 (1) of the Law n.
36/2007, from August 14, to the limit of € 89025000
8 Transfer of monies to the Regional Government of the Azores up to the amount of € 4500000 of
Program 18 "Urban and regional local development", inscribed at the Institute of Housing and
Urban Rehabilitation, I. P., in Chapter 50 of the Ministry of the Environment, Planning
Territory and Regional Development, for the title of comparticipation in the reconstruction process
of the habitational park of the islands of Faial and Peak.
9 Budget changes and transfers necessary to the implementation of the proportional sharing system
of expenditure on personnel and expenditure relating to the common use of spaces, facilities, goods and
services in the Citizen's Stores and in the Centres of Corporate Formalities.
10 Regional Health Administrations and the Institute of Quality in Health stay authorized to
carry out transfers within the PIDDAC to the hospitals of the National Health Service with
the nature of business public entities.
11 The Ministry of Health must transfer to the Ministry of Justice the amount of € 1000000, which
constitutes revenue from the Office of the Registered and Notariat, I. P., intended to compensate for that
service by the realization of expenses associated with the citizen card
12 Transfer of appropriations within the Ministry of Science, Technology and Higher Education (chapter
50), Foundation for Science and Technology (FCT), intended for programs with classifications
different functional, including integrated services
189
13 Transfer of appropriations within the Ministry of Science, Technology and Higher Education (chapter
50), UMIC-Agency for the Society of Knowledge, I. P., intended for programs with
different functional classifications, including integrated services
14 Transfer of appropriations entered in the budgets of laboratories and other State bodies
for other laboratories, regardless of the organic and functional classification, provided that the
transfers become necessary by the development of projects and activities of
scientific research in charge of these entities
190
Changes and transfers within the framework of the Central Administration
DESTINATION ORIGIN
MAXIMUM LIMITS
OF THE AMOUNTS
The TRANSFER
SCOPE / PURPOSE
15 Ministry of Labour and Social Solidarity
Institute of Employment and Vocational Training, I. P.
High Commissioner for Immigration and Intercultural Dialogue, I. P.
€ 4187000 Ensuring the operation of the activities of the entity
16 Ministry of Labour and Social Solidarity
Institute of Employment and Vocational Training, I. P.
National Institute of Rehabilitation, I. P.
€ 190000 Financing of operating expenses
17 Ministry of Labour and Social Solidarity
Social Action System of the Social Security budget
Program Choices
€ 5750000 Financing of operating expenses and transfers relating to the same Programme
18 Ministry of Labour and Social Solidarity
Social Security Budget
Directorate General for Social Security
€ 300404 Health of the technical support structure for family affairs
19 Ministry of Labour and Social Solidarity
Social Security Budget
Directorate General for Social Security
€ 205000 Development of Social Security reform
20 Ministry of Culture
General Secretariat (operating budget)
Foundation Cultural Center of Bethlehem
€ 7900000
Financing of activity
21 Ministry of Culture
General Secretariat (operating budget)
Observatory of Cultural Activities
€ 200000
Financing of activity
22 Ministry of Culture
General Secretariat (operating budget)
House of Music Foundation
€ 9000000
Financing of activity
191
Transfers relating to Chapter 50
DESTINATION ORIGIN
MAXIMUM LIMITS
OF THE AMOUNTS
The TRANSFER
SCOPE / PURPOSE
23 Presidency of the Council of Ministers
Office for the Media
Radio and Television of Portugal, S. A.
€ 500,000 Modernization of the televisions of the PLOPS
24 Presidency of the Council of Ministers
Office for the Media
Radio and Television of Portugal, S. A.
€ 141,100 Modernization of the radio of the PLOPS
25 Ministry of Finance and Public Administration
Institute of Informatics
Resource-Sharing Management Company of the Public Administrations (GeRAP), E. P. E.
€ 9000000 Human resource management and financial resource management system in shared mode in Public Administration
26 Ministry of the Environment, Territory Planning and Regional Development
Portuguese Agency for the Environment (APA)
EDM-Company of Developing Mineiro, S. A.
€ 140000
Environmental restoration projects of degraded mining areas
27 Ministry of the Environment, Territory Planning and Regional Development
Institute of Water, I. P.
RECILIS-Treatment and enhancement of Efluents, S. A., and Trevo West-Treatment and Valorization of Livestock Waste, S. A.
€ 1000000
Participation in projects for the treatment of pig effluents from the river basins of the river Lis and the Royal rivers, Arnóia and Tornada
192
DESTINATION ORIGIN
MAXIMUM LIMITS
OF THE AMOUNTS
The TRANSFER
SCOPE / PURPOSE
28 Ministry of the Environment, Territory Planning and Regional Development
Office of the Minister of the Environment, Territory Planning and Regional Development
Expo Park 98 S. A.
€ 3000000 Participation of Portugal in the Expo Saragoza 2008
29 Ministry of Public Works, Transport and Communications
Planning Office, Strategy and International Relations
Administration of the Port of Setúbal and Sesimbra, S. A.
€ 1000000 Financing of Port Infrastructure and Environmental and Planning Monitoring Plan
30 Ministry of Public Works, Transport and Communications
Planning Office, Strategy and International Relations
Administration of the Port of Lisbon, S. A.
€ 2000000
Financing of port infrastructure
31 Ministry of Public Works, Transport and Communications
Planning Office, Strategy and International Relations
Administration of the Port of Douro and Leixões, S. A.
€ 4000000
Financing of port infrastructure
32 Ministry of Public Works, Transport and Communications
Planning Office, Strategy and International Relations
Administration of the Port of Aveiro, S. A.
€ 2564779
Financing of port infrastructure and acessibilities
33 Ministry of Public Works, Transport and Communications
Planning Office, Strategy and International Relations
Administration of the Port of Sines, S. A.
€ 922500
Facilities, operating systems for supervision and safety and landscape planning and recovery
193
DESTINATION ORIGIN
MAXIMUM LIMITS
OF THE AMOUNTS
The TRANSFER
SCOPE / PURPOSE
34 Ministry of Public Works, Transport and Communications
Planning Office, Strategy and International Relations
EDAB-Company for the Developing of Beja Airport
€ 5600000
Financing of airport infrastructure
35 Ministry of Public Works, Transport and Communications
Planning Office, Strategy and International Relations
Metro of Porto, S. A.
€ 8000000
Funding for long-term infrastructure and rolling stock
36 Ministry of Public Works, Transport and Communications
Planning Office, Strategy and International Relations
Metropolite in the of Lisbon, E. P.
€ 5000000
Funding for long-term infrastructure
37 Ministry of Public Works, Transport and Communications
Planning Office, Strategy and International Relations
Metro of the Mondego, S. A.
€ 4472000
Financing of the Mondego lightweight metropolitan system
38 Ministry of Public Works, Transport and Communications
Planning Office, Strategy and International Relations
CP-Railways of Portuguese Iron, E. P.
€ 9000000
Financing of rolling stock, bilhtics and interfaces
39 Ministry of Public Works, Transport and Communications
Planning Office, Strategy and International Relations
RAVE-High Speed Network, E. P.
€ 12500000
Funding for Studies and Projects
40 Ministry of Public Works, Transport and Communications
Planning Office, Strategy and International Relations
TRANSTEJO -Transport Tejo, S. A.
€ 4500000
Fleet Financing, Bilhethics and extension and Modernization of Terminals
194
DESTINATION ORIGIN
MAXIMUM LIMITS
OF THE AMOUNTS
The TRANSFER
SCOPE / PURPOSE
41 Ministry of Public Works, Transport and Communications
Planning Office, Strategy and International Relations
Metropolite Authority in the Transport of Lisbon, E. P. E.
€ 500000
Installation and apetrecting and financing of investments in the integrated mobility system of the Metropolitan area of Lisbon
42 Ministry of Public Works, Transport and Communications
Planning Office, Strategy and International Relations
Metropolite Authority in the Transport of Porto, E. P. E.
€ 500000
Installation and apetrecting and financing of investments in the integrated mobility system of the Port Metropolitan Area
43 Ministry of Public Works, Transport and Communications
Institute of Mobility and Terrestrial Transport, I. P.
OTLIS-Transport Operators of the Region of Lisbon, ACE
€ 200000
Generalization of bilhtics without contact to the private operators of the Lisbon Region
44 Ministry of Health
Regional Health Administration of Lisbon and Vale do Tejo
Ministry of National Defence / Fund of Ancient Combatants
€ 2613360 Satisfaction of the commitments made with the acquisition of the land for the construction of the new Cascais hospital (Resolution of the Council of Ministers No 140/2004)
195
DESTINATION ORIGIN
MAXIMUM LIMITS
OF THE AMOUNTS
The TRANSFER
SCOPE / PURPOSE
45 Ministry of Health
Regional Health Administration of the North
Ministry of National Defence-Directorate General of Infra-structures
€ 1,250,000 Reallocation of the PM 5 / Braga-Carrier de Tiro de São Victor and satisfaction of the commitments made with the acquisition of the land for the construction of the new Braga Hospital under the terms of the Joint Dispatch n. 71/2005 of December 27, 2004.
46 Ministry of Culture
General Secretariat Foundation House of Music
€ 2500000
Financing of activity
196
Transfers to external entities, in addition to those listed in Chapter 50
DESTINATION ORIGIN
LIMITS
MAXIMUM OF THE
AMOUNTS TO
TRANSFER
SCOPE / PURPOSE
47 Ministry of the Environment, Territory Planning and
of the Developement
the Regional
Directorate-General for Territory Planning and
Urban Development
SetúbalPOLIS, Society for the Development of the POLIS Program in
Setúbal, S. A.
€ 315012 Financing in the framework of urban requalification
48 Ministry of the Environment, Territory Planning and
of the Developement
the Regional
Directorate-General for Territory Planning and
Urban Development
Cacém POLIS, Society for the Development of the POLIS Program in
Cacém, S. A.
€ 1046535
Funding in the framework of urban requalification
49 Ministry of the Environment, Territory Planning and
of the Developement
the Regional
Directorate-General for Territory Planning and
Urban Development
Take POLIS, Society for the Development of the POLIS Program in
Take, S. A.
€ 438549
Funding in the framework of urban requalification
50 Ministry of the Environment, Territory Planning and
of the Developement
the Regional
Directorate-General for Territory Planning and
Urban Development
VianaPolis Society for the Development of the POLIS Program in
Viana do Castelo, S. A.
€ 928227
Funding in the framework of urban requalification
51 Ministry of the Environment, Territory Planning and
of the Developement
the Regional
Direction-General of the
Planning of the Territory
and Developing
nto Urbano
CostaPolis, Society for the
Development of the POLIS Program on the Coast of Caparica,
S. A.
€ 2672976 Financing in the framework of urban requalification
197
DESTINATION ORIGIN
LIMITS
MAXIMUM OF THE
AMOUNTS TO
TRANSFER
SCOPE / PURPOSE
52 Ministry of Economy and
Innovation
Secretary-General
Innovation Agency € 400000 Operational management of supports to business strategies in the field of technological innovation and the dynamisation of business technological enveloping
53 Ministry of Economy and
Innovation
Institute of Support for
Small and Médias
Companies and the Investment
Agency for Investment and
Foreign Trade of Portugal
€ 3500000 Under Article 24º of the Annex to Decree-Law No 245/2007 of June 25
54 Ministry of Public Works,
transport and Communications
General Secretariat-Metropolitan Authority
of Transport from Lisbon,
E. P. E.
€ 688300 Expense of
health
55 Ministry of Public Works,
transport and Communications
General Secretariat-Metropolitan Authority
of Transport from Porto,
E. P. E.
€ 688300 Expense of
health
