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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Read the untranslated law here:

1 PROPOSAL of law No. 181/X explanatory statement In rule, and like the legal systems of other countries, only vehicles with permanent registration in another Member State which are registered in the name of non-resident person and that do not apply in Portugal remunerated professional activity may remain in the national territory, under the arrangements for temporary admission. Temporary admission of vehicles with foreign plates, namely, in the form of cross-border traffic, is exceptional, and is currently governed by paragraph 2 of article 34 of the code of the vehicle tax (ISV), approved by law No. 22/2007 of 29 June. In accordance with the provisions of these rules, the admission of vehicles of frontier workers residing in Spain with their household and moving daily on round-trip journey between your residence and the workplace, situated in the locality of the country up to 60 Km from the border, since the household does not have housing in this country. Such standard aimed at creating permanent corridors of movement in border areas to enable the mobility of people, Spanish or Portuguese, creating suitable conditions of movement and mobility, in a context of exercise of a professional activity, being an important factor of economic and social development of border areas, since, at the same time, to observe the differences in taxation and the fiscal interests of each country represented in the collection of their release for consumption taxes.

It is recognized, however, that the practice of supervision referred to kilometric distance has raised some difficulties and that many workers who reside in Spain enjoy the amenities offered by the existing routes of communication, including motorways, exercising an activity in Portugal in addition to the aforementioned distance.

2 there are no reasons in fact enough to justify that similar situations of professional practice, just for the simple fact that they are carried out in addition to a distance line, are treated in terms of temporary admission of vehicles, differently from what is meant be appropriate to a pinpoint review legislative framework that is in force, reviewing the conditions governing the stay of foreign registration vehicles in Portugal. The Government proposes an amendment to the ISV Code allowing the temporary admission of vehicles with foreign plates, namely, in Portugal, belonging to frontier workers residing in Spain with their household and not have housing in Portuguese territory and who regularly move to place of business located in Portugal in round-trip journey between your home and workplace. In parallel, take advantage of this legislative initiative to fix another situation, that if detected constitute an obstacle relevant to the mobility of persons with disabilities and the urgent need to reduce. This is the current system of driving other vehicles which benefit from the exemption applicable to persons with disabilities that ends any disproportionality to prevent these vehicles can be driven-following, as a rule, the person with disabilities-by ascendants and descendants in the first degree of the disabled person, or by a third party, or not, in particular family, in cases where those are temporarily stopped. Matter so improve the standard concerned, alleviating any constraints to supporting family structures that can help, the way they consider more appropriate, the person with a disability, in particular, when with her live in common economy, for example, in the case of parents and siblings.

So: under d) of paragraph 1 of article 197 of the Constitution, the Government presents to the Assembly of the Republic the following Bill: 3 article 1 Amendment to code of vehicle taxes articles 34 and 57 of the code of vehicle taxes, as designated by the ISV Code, approved by law No. 22/2007 of 29 June , shall be replaced by the following: ' article 34 [...] 1 - […]. 2-by way of derogation from paragraph 1) of article 30, may still benefit from the system of temporary admission frontier workers residing in Spain with their household and move regularly, on the journey back and forth between your residence and working place situated in the national territory, provided that the household does not have housing in Portugal.

3-the application of the system of temporary admission to situations referred to in paragraph 1 depends on the request to the Directorate-General of customs and excise duties, to be carried out within 30 days after the entry into the national territory, accompanied by supporting documentation of their assumptions. 4-the recognition of the regime of temporary admission to situations referred to in paragraph 2, depends on Declaration of the interested of which fulfils the requirements laid down by the Directorate-General of customs and excise duties, by registered post or delivered directly in its departments, containing the following elements: a) civil identification number, Name, residence and Portuguese tax identification number; 4 (b)) and, in the case of employees, the employer's identification; c) identification of the vehicle, with details of the make, model and license plate number. 5-within eight working days following receipt of the Declaration referred to in the preceding paragraph, the Directorate-General of customs and excise duties sends the interested party the movement referred to in paragraph 1 of article 40 6-the period of time between the submission of the statement and the issue of the movement , the interested party may circulate displaying, if intercepted by supervisory agents, copy of the statement with proof of delivery or shipping register.

7-without prejudice to the administrative responsibility, if, at the time of the inspection, the person concerned does not display the movement referred to in paragraph 5, no copy of the Declaration submitted in accordance with paragraph 4, shall be granted a period of 10 working days for it to be presented to the Customs Office in whose jurisdiction is located the respective workplace This being given immediate knowledge of this stage. 8-in the circumstances referred to in the preceding paragraph, there is no way for the apprehension or detention of the vehicle, under paragraph 8 of article 73 of the General Regime of Tax Offences. Article 57 [...] 1-[...]:) [...]; b) By ascendants and descendants in 1st grade with him live in common economy and by a third party designated by it, up to a maximum of two, since that previously authorized by Directorate-General 5 customs and excise duties, and on condition that the disabled person is one of the occupants. 2 - […]. 3 - […]. 4 - […].»

Article 2 effect the changes introduced by this law to the ISV code take effect since the day July 1 2007.

Seen and approved by the Council of Ministers of 24 January 2008 Prime Minister the Minister of Parliamentary Affairs Minister Presidency