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The Second Amendment To The Tax Code, Approved By Law No. 22/2007 Of 29 June, Introducing Adjustments In Terms Of Driving Conditions For Employment Of People With Disabilities And Of Temporary Admission Of V

Original Language Title: Procede à segunda alteração ao Código do Imposto sobre Veículos, aprovado pela Lei n.º 22-A/2007, de 29 de Junho, introduzindo ajustamentos em matéria de condições de condução por outrem de veículos de pessoas com deficiência e de admissão temporária de v

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PROPOSED LAW NO. 181 /X

Exhibition of Motives

As a rule, and the similarity of the legal ordinances of other countries, only the vehicles

with definitive tuition of another member state that are enrolled in the name of

non-resident person and who does not exercise in Portugal paid professional activity,

may remain in the national territory under the temporary admission scheme.

The temporary admission of vehicles with foreign matriculation, specifically Spanish,

in the form of cross-border traffic, takes on exceptional character, finding itself

currently regulated by Article 34 (2) of the Code of Vehicle Tax (ISV),

approved by Law No. 22-A/2007 of June 29.

In accordance with the provisions of this normative, the admission of the vehicles is authorised

cross-border workers residing in Spain with the respective household

familiar and who lofth daily on the round-trip path between your residence and the

place of work, located in locality of the national territory up to 60 Km of the border, since

that the household does not have housing in this national territory.

Such a standard aims to create permanent corridors of movement in the border areas that

allow for the mobility of people, Portuguese or Spanish, creating conditions

suitable for movement and mobility, in a context of an activity

professional, being an important factor in the economic and social development of the areas

border, provided that, simultaneously, the existing taxation differences are observed

and the tax interests of each country represented in the collection of the respective taxes of

introduction in consumption.

It is recognized, however, that the practical surveillance of the said kilometric distance has

raised some difficulties and that many workers residing in Spain

take advantage of the facilities provided by the current routes of communication,

specifically motorways, by exerting an activity in Portugal beyond the

said distance.

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There are no bastant factual reasons justifying that similar situations of exercise

professional, just for the simple fact that they are performed in addition to a certain

quilometric distance, be treated, in terms of temporary admission of the vehicles, of

different form, so one is understood to be timely a one-off review of the picture

legislative that is in force, reviewing the conditions that regulate the permanence of

foreign registration vehicles in Portugal.

The Government thus proposes an amendment to the ISV Code to allow admission

temporary of vehicles with foreign matriculation, specifically Spanish, in Portugal,

belonging to cross-border workers who are residing in Spain with the respective

family household and do not have housing in Portuguese territory and that

regularly take off for work place located in Portugal on route of ida and

comes back between your residence and the workplace.

In parallel, take advantage of this legislative initiative to correct a further punctual situation,

that has found itself to be a relevant obstacle to the mobility of persons with disabilities

and that urge to minorise.

It is the current driving regime by outrain vehicles that benefit from the exemption

applicable to persons with disabilities that ends some disproportionality by preventing

that such vehicles can be conducted-accompanying, by rule, the person with

disability-whether by the ascendants and first-degree descendants of the person with

disability, either by a third party, familiar or not, specifically, in cases where

those are temporarily prevented.

It thus matters to perfect the standard in question, by alleviating possible constraints to the

supportive family structures that can assist, in the way they consider more

convenient, the person with a disability, in particular, when with it they live in economics

common, for example, in the case of parents and siblings.

Thus:

Under the terms of the paragraph d) of Article 197 (1) of the Constitution, the Government presents to the

Assembly of the Republic the following proposal for a law:

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Article 1.

Amendment to the Tax Code on Vehicles

Articles 34 and 57 of the Vehicle Code on Vehicles, abbreviated

by ISV Code, passed by Law No. 22-A/2007 of June 29, go on

following wording:

" 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 lofing regularly, on the round-trip path between your

residence and the place of work located in national territory, in the condition

of the household do not have housing in Portugal.

3-A application of the temporary admission scheme to the situations provided for in the

n. 1 depends on the submission of application to the Directorate General of Customs

and of the Special Consumption Taxes, to be carried out within the maximum period of

30 days after the entry into national territory, accompanied by the

supporting documentation of the respective assumptions.

4-The recognition of the temporary admission scheme to the foreseen situations

in paragraph 2, it depends on the statement of the person concerned that he fills the

specified requirements, submitted to the Directorate General of Customs and the

Excise Taxes, via registered postal route or

delivered directly to your services, containing the following elements:

a) Name, civil identification number, residence and number of

Portuguese tax identification;

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b) Place of work and, in the cases of employees on an account of others,

identification of the employer;

c) Identification of the vehicle, with indication of the brand, model and respective

tuition.

5-Within eight working days after the receipt of the declaration referred to in the

previous number, the General Directorate of Customs and Taxes

Specials on the Consumption sends the interested the circulation guide

provided for in Article 40 (1)

6-In the period of time that meates between the sending of the declaration and the issuance

of the circulation guide, the person concerned can circulate exhibiting, if it is

intercepted by the supervisory officers, copy of the affidavit with the proof

of delivery or sending registration.

7-Without prejudice to counterordinational liability, case, at the moment

of the surveillance, the person concerned does not display the circulation guide to which it relates

o paragraph 5, nor copy of the declaration sent pursuant to paragraph 4, is granted

the deadline of 10 working days for the same to be presented to the office

customs in whose area of jurisdiction is located the respective place of work,

being to this given immediate knowledge of this diligence.

8-In the circumstances referred to in the preceding paragraph, there is no place for apprehension

or immobilization of the vehicle, under Article 73 (8) of the Regime

General of Tax Offences.

Article 57.

[...]

1-[...]:

a) [...];

b) By the ascendants and descendants in 1. degree that with him live in

common economy and by third parties by it designated, up to the maximum

of two, provided that previously authorized by the Directorate General of

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Customs and Special Taxes on Consumption, and on the condition

of the person with a disability being one of the occupiers.

2-[...].

3-[...].

4-[...]. "

Article 2.

Production of effects

The amendments made by this Law to the ISV Code produce effects from the

day July 1, 2007.

Seen and approved in Council of Ministers of January 24, 2008

The Prime Minister

The Minister of the Presidency

The Minister of Parliamentary Affairs