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CDS-PP people's Party Parliamentary Group Assembly of the Republic-Palace of Saint Benedict-1249-068 Lisboa-Phone: 21 391 9233-Fax: 21 391 7456 Email: email@example.com DRAFT law No. 318/X: ESTABLISHES the COMPULSORY ANNUAL PUBLICATION of a LIST of CREDITORS of CENTRAL and LOCAL ADMINISTRATION justification following the amendment of article 65 of the general tax law by the State budget law for 2006 the Ministry of finance was the publication, in August, of a list of debtors to the State for tax credits, and another list, that was who they were debtors to Social Security. The data published were the tax identification number, the name and rank of the debt, having the same stayed the only situations in which were concerned tax debts, in which the debt was in the process of foreclosure, which was already within the opposition run legal and that there have been personal quote.
The idea was to take many of those debtors to finish, in the short term between the notification of the debtor that will be included in the list and the publication of the list, their tax debts. Therefore, the time has come to ask the State and other public entities that behave in the same way that required taxpayers to act, while honoring the credits that individuals and businesses hold on central administration, the autonomous services and funds from the State and the local administration.
Pursuant to article 89 of the code of Tax Procedure and process, there is room to compensation, at the initiative of the tax authorities, claims that the taxpayer has by reason of refunds, reassessment, administrative claim or judicial review. You can also operate the compensation by the taxpayer, and the this-since the debtor's consent – check 2 apply it to the tax authorities. It is still possible the compensation with non-tax credits that the taxpayer has, in the process of foreclosure, this compensation will depend on recognition by joint decree of the Minister within whose jurisdiction the debtor service and the Minister of finance, certainty, liquidity and debt requirement.
The annual mandatory publishing a list, with the debts of the State against individuals and companies do not intend to let the State badly placed, even though the CDS-PP, according to all independent reports on the State of payments in our country, the State (if including the central and local administration) is responsible for the financial difficulties of many companies , with the consequent loss of your competitiveness. In fact, small and medium-sized companies have seen their administrative and financial burden inflaccionados as a result of late payment and excessively long periods, which is why the European Parliament and the Council adopted Directive 2000/35/EC of 29 June, which came to establish measures to combat late payments in commercial transactions. This Directive – partially transposed into the national legal order by Decree-Law No. 32/2003, of 17 February – regulates all commercial transactions, regardless of whether they have been established between legal persons in private or in public, or between businesses and public authorities.
Late payments by the State and other public entities are a fact against which matter trying to do something. Is intended to counteract the inevitability of late payments from the State and other public entities that motivated the CDS-PP to present this initiative, which seeks to achieve the following objectives: a) Replenish any equal treatment, forcing the State and other public entities to reveal also the nature and amount of delays in satisfaction of their debts; b) contribute to the effective payment periods are reduced; c) favor the tax debts with compensation claims by individuals on the State and other public entities, even if not in nature.
3 Accordingly, the undersigned Members have the following draft law: article 1 1 – the Ministry of finance to promote the annual publication of a list of debts from the State or other public bodies, or non-tax-tax, that are creditors individuals with tax domicile in the national territory and legal entities with registered office, place of effective management or permanent establishment in the national territory. 2-the list referred to in the preceding paragraph will be tiered according to the period of delay in the payment of debts. 3-the publication is made in the official website of the Ministry of finance.
Article 2 1 – this Act applies only to debts that are certain, liquid and payable. 2 – Consider immediately won all debts that exceed the time limits laid down in paragraph 2 of article 4 of Decree-Law No. 32/2003, of 17 February, where the contract is not the date or period for payment.
Article 3 1 – this Act applies to debts of agencies and services that are part of the central administration of the State, as well as agencies of the local Government Council. 2 – this law still applies: a) The debts of State services with the nature of integrated services and autonomous funds; b) the debts of EP-Roads of Portugal, E.P.E.; c) The debts of hospitals with the legal nature of public limited companies or public business entities; d) To debt management companies of the Polis Programme.
4 Article 4 Article 90 shall be added to the Tax Code of process and Procedure, as follows: "article 90 (Debts already recognized) the compensation of credits entered in the list of claims against the State and other public entities is immediately enforceable against".
Article 5 the present law shall enter into force on the date of entry into force of the law on State budget for 2007.
Palácio de s. Bento, 2 October 2006.
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