Key Benefits:
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PROPOSED LAW NO. 226 /X
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:
CHAPTER I
Approval of the Budget
Article 1.
Approval
1-It is approved by this Law the State Budget for the year 2009, 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 social security budget;
c) Mapas XIII and XIV, with the revenue and expenditure of the social action subsystems,
solidarity and family protection of the Social Protection System of
Citizenship and the Previdential System;
d) Map XV, with the Investment Programs and Development Expenditure
of the Central Administration (PIDDAC);
e) Map XVI, with the expenditure corresponding to programmes;
f) Map XVII, with the multiannual contractual responsibilities of the services
integrated and autonomous services and funds, grouped by ministries;
g) Map XVIII, with the transfers to the autonomous regions;
h) Maps XIX, with the transfers to the municipalities;
i) Map XX, with the transfers to the fregues;
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j) Map XXI, with the cessation tax revenues of integrated services, of the
services and autonomous funds and social security.
2-During the year 2009, 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 (SNS) and higher education, identified under the heading " other
current expenses-various-other-reserve ".
4-Stay captive, in the budgets of integrated services and services and funds
autonomous, 25% of the appropriations allocated to the C0 " optional amendments of
remunerative positioning "and D0" Recruitment of personnel for new posts of
work "of the subgrouping of expenditure" Certain and Permanent Remunerations ".
5-Stay captive, in the operating budgets of integrated services and the
autonomous services and funds, 20% of the initial appropriations of headings 020213-
"dislocations and stats", 020214-"studies, opinions, projects and consultancies",
020220-"other specialized work" and 020225-"other services".
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6-Except for the provisions of the preceding paragraph the monies allocated to the Programming Act
Military, to the Facilities Scheduling Act and Security Forces Equipment
and the constants of the budgets of the services and autonomous funds belonging to the
National Health Service and higher education.
7-Except for the capactivation provided for in the n. 3 a to 5 the monies budgeted in them
referred to, within the framework of the Assembly of the Republic and the Presidency of the Republic.
8-A declines in the monies referred to in paragraphs 1 a to 5 can only be carried out for reasons
exceptional, being always subject to the authorization of the member of the Government
responsible for the area of finance, which decides the amounts to be descending on the function of the
evolution of budget implementation.
9-A Cactivation of the monies referred to in paragraphs 1 a to 3 and 5 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.
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 member of the Government responsible for the area of finance, which is fixed,
upon dispatch and in the terms of the following article, the allocation of the product of the
divestance or of the burdening.
2-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.
3-The provisions of the preceding paragraphs shall not apply:
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a) To the real estate heritage of social security mentioned in paragraph 2 of the article
43.
b) To the divestment of real estate from the assets portfolio of the Stabilization Fund
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-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
public hasta, being that right exercised by the price and too much conditions resulting from the
sale.
5-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.
6-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) Identification matrix, register and location 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;
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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) Fixed target of the revenue, in case of the result of the operation a balance
favourable to the State or to the alienating body, without prejudice to the provisions of the
next article.
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 50%
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, 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 aimed at internal or external services of business
foreigners.
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 if
desine on investment, acquisition, rehabilitation or construction of facilities
of the respective services and bodies.
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5-The product of the disposal and burdening of the state's heritage can, up to 100%, be
intended:
a) In the Ministry of National Defence, to the reinforcement of the capital of the Pension Fund
Military of the Armed Forces, as well as, to the regularization of payments
performed under the Laws No 9/2002 of February 11, and 21/2004, of 5
of June, and of the Decree-Law No. 160/2004 of July 2 by the General Box of
Retirements, I. P. (CGA, I. P.), and by the Social Security Budget, and still
expenditure on the construction and maintenance of infrastructure allocated to the
Ministry of National Defence and the acquisition of equipment for the purpose of
modernization and operation of the Armed Forces, without prejudice to the provisions of the Act
Organic n. 3/2008, of September 8;
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,
particularly 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 aimed at the construction and recovery of
tourist heritage.
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 may reverse,
up to 100%, for the same, targeting expenses with the construction or acquisition of
real estate to increase and diversify the responsiveness in reception by
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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.
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, as amended by the
Portaries n. ºs 598/96, of October 19, and 226/98, of April 7;
(c) The allocation to the Rehabilitation and Conservation Fund, of the
percentage of the proceeds from the disposal and constitution of real rights on goods
real estate of the State and the counterparts received by virtue of the implementation
of the principle of the onerousness, which comes to be fixed by dispatching the member of the
Government responsible for the area of finance.
Article 5.
Public Real Estate Heritage Management Programme
1-For the purpose of compliance with the Real Estate Heritage Management Program
Public, they owe the services and public bodies users of the real estate
mentioned in Article 3 (1):
a) Present to the Directorate General of the Treasury and Finance, until March 31, 2009,
a program of the valuations of the real estate to be carried out in the quadriennium
2009-2012, with specification of the timing in which they will be
carried out by those services and public bodies, without prejudice to the provisions of
in Article 108 (3) of the Decree-Law No 280/2007 of August 7;
b) Provide to the Directorate General of the Treasury and Finance, until March 31, 2009, the
information required for the registered and matrix regularization of the real estate of the
private domain of the State which are affected to them;
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c) Promote the matrix and register regularizations of their own real estate and
inform the Directorate General of the Treasury and Finance at the end of each semester of
each calendar year, from real estate by regularizing and the real estate that were
regularized;
d) Prestar to the Directorate General of the Treasury and Finance all the information required to
inventoriation of real estate, according to Program to be approved for the purpose in the
terms of the law.
2-Until March 31, 2009, they shall have the competent services of the Ministries to draw up and
send to the Ministry of Finance and Public Administration plans for occupation of
space and conservation and rehabilitation of real estate, covering services and
organisms under direction or tutelage and oversight of the respective ministers.
3-The obligations set out in the preceding paragraphs are considered in the fixation of the
purposes regulated in Law No. 66-B/2007 of December 28 and in the evaluation of the
respective compliance.
4-A violation of the provisions in the preceding paragraphs determines the application of the penalties
provided for in the Disciplinary Status of Workers Who Exercise Public Duties,
approved by Law No. 58/2008 of September 9, pursuant to that provided for.
Article 6.
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.), the latter relatively
to the housing estate that was transmitted to it by force of the merger and extinction of the
Institute of Management and Alienation of the State Housing Heritage (IGAPHE),
may, without requiring any counterpart and without a subjection to the formalities provided for in the
articles 3 and 5, in accordance with criteria to be established for the disposal of the Park
public rental housing, transfer to municipalities, companies
municipal or majority-city capital, for private institutions of
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social solidarity or for legal persons of administrative public utility,
provided that they pursue assistive purposes and demonstrate ability to manage the
housing groupings or neighborhoods to be transferred, the ownership of buildings or their
fractions that constitute housing groupings or neighbourhoods, including the spaces
existing public use, equipment, troublemakers and remaining infrastructure, well
how the rights and obligations to these relative and to the fires in property regime
resolvable.
2-A the transfer of the heritage referred to in the preceding paragraph is antecedents of agreements of
transfer and carry out by self-assignment of goods, which constitutes title rather
of proof for all legal effects, including those for registration.
3-After transfer of the heritage and in function of the conditions that are to be
established in the transfer agreements, the beneficiary entities may divest the
fires to their respective residents under the terms of the Decree-Law No. 141/88, 22 of
April, amended by Decree-Law No. 288/93 of August 20.
4-The renting of the transferred dwellings shall be subject to the income scheme supported,
pursuant to the Decree-Law No. 166/93 of May 7.
Article 7.
Budget transfers
Is the Government authorized to make budgetary changes and constant transfers
of the respective framework annexed to this Law, of which it is an integral part.
Article 8.
Reorganisation of services and transfers in the Public Administration
1-Stay suspended, until December 31, 2009, 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.
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2-A creation of public services or other structures, until December 31, 2009, only
you can check yourself if you are compensated for the extinction or rationalization of services or
public structures existing within the framework of the same ministry, from which it results
decrease in expense.
3-It is the authorized Government, for the purposes of the implementation of the previous figures, including
reorganisations carried out in 2008, as well as the application of the mobility scheme
special, to make budgetary changes, regardless of whether they involve
different organic and functional classifications.
4-Stay the Government to be authorized to carry out, upon a joint dispatch of the members of the
Government responsible for the areas of finance, the environment, planning
territory and regional development, budgetary changes between the commissions of
regional coordination and development and the remaining services of the ministry of the
environment, spatial planning and regional development,
regardless of the organic and functional classification.
Article 9.
Investigation of serious and violent crime
With a view to strengthening the investigative capacity of serious and violent crime, lies the
Government authorized to make the necessary budgetary changes to the reinforcement of the
Judicial Police budget at € 8 million, regardless of classification
organic and functional.
Article 10.
Budgetary changes in the framework of the QREN, PROMAR and PRODER
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),
Operational Programme Fisheries 2007-2013 (PROMAR) and Development Programme
Rural (PRODER), regardless of involving different classifications
functional, programs and ministries.
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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 11.
Balances of national funding allocations, associated with co-financing
community
Transitions to the State Budget from 2009 the balances of funding allocations
national associated with community co-financing, constant of the budget of the year
previous, for co-financed programs of identical content.
Article 12.
Retention of amounts in transfers
1-The current and capital transfers from the State Budget to the bodies
autonomous from the central administration, to the autonomous regions and to 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), the SNS, social security and the
Directorate-General for Treasury and Finance, and still on contributions and
taxes, as well as those resulting from the non-use or misuse of funds
community.
2-A retention referred to in the preceding paragraph with respect to the debit of the regions
autonomous, 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 Code of Expropriations, they can only
be retained pursuant to the terms set out in Law No. 2/2007 of January 15.
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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.
Article 13.
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
Provisions relating to employees performing public duties
Article 14.
Contracts for the provision of services
1-A verification, through audit report carried out by the Inspectorate-General of
Finance in articulation with the Directorate General of Administration and Employment
Public, of the duration of contracts for the provision of services for execution of work
subordinate, amounts to recognition by the organ or service of the need for
occupation of a job with recourse to the constitution of a legal relationship
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of public employment by time indefinite or by time determined or
determinable, as characterization resulting from the audit, determining:
a) The change of the personnel map of the organ or service, in order to provide for that
job posting;
b) The advertisal of concursal procedure for constitution of the legal relationship of
public employment pursuant to the terms set out in Law No. 12-A/2008 of February 27.
2-The concursal procedure for recruitment of workers with legal relationship of
public employment by time determined or determinable, or without legal relation of
public employment previously established, depends on the assent of the members
of the Government responsible for the areas of finance and public administration, in the
terms provided for in Article 6 (6) of the Law No 12-A/2008 of February 27.
Article 15.
Disciplinary responsibility
The infringement of the provisions of Article 35 of Law No 12-A/2008 of February 27 determines
the application of penalties provided for in the Disciplinary Status of Workers Who Exercise
Public functions, approved by Law No. 58/2008, of September 9, pursuant to that
predicted.
Article 16.
Right of registration in ADSE
1-They can register as beneficiaries holding ADSE all employees who
exercise public functions, regardless of the modality of constitution of your
legal employment legal relationship.
2-The right of enrolment of employees who, at the date of entry into force of this Law,
have constituted a legal employment relationship which did not confer them such right
shall be exercised within six months of January 1, 2009.
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3-For the purposes of the provisions of the preceding paragraphs, it is correspondingly applicable, with
the necessary adaptations, the provisions of Article 12 of the Decree-Law No. 118/83, of 25 of
February, amended by the Decrees-Laws paragraphs 90/98, of April 14, 279/99, of 26 of
July, and 234/2005, of December 30, and by the Law No. 53-D/2006 of December 29.
4-Except for the provisions of paragraph 1 the workers who have renounced
definitely to the respective inscription.
Article 17.
Review of careers, special bodies and remunerative levels of the
service commissions
1-Without prejudice to the review that should take place on the legally anticipated terms, they remain
careers that have not yet been the subject of extinction, review, or decision making
subsistence, specifically those of special arrangements and special bodies, as well as the
integration of the respective employees, with:
a) only after such a review, it takes place, in respect of such employees, the implementation of the
transitions through the nominative list referred to in Article 109 of Law No 12-
A/2008 of February 27, except for the modality of
constitution of your legal relationship of public employment and the situations of
general mobility of, or in, the organ or service;
b) Until the beginning of the review:
(i) The porterie referred to in Article 68 (2) of the Law No 12-A/2008 of 27 of
February, fixes the update of the corresponding pecuniary amounts
to the remunerative indexes to invigorate during the year 2009;
ii) The careers in question are governed by the normative provisions currently
applicable, with the amendments arising from Articles 46 to 48, 74, 75 and
113. of Law No 12-A/2008 of February 27;
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(iii) Article 110 (3) of the Law No. 12-A/2008 of February 27, it is not
applicable, only the coming to be in respect of pending contests in the
date of the beginning of the said duration.
2-The provisions of the preceding paragraph shall apply, in the appropriate part, to the remunerative levels
of the service commissions.
3-To the pending recruitment contests for the category of guard in the military career
of the Republican National Guard, for the career of Security Police officer
Public, for the career of criminal investigation and for the top specialist careers,
expert and expert-adjunct of the group of support staff for the criminal investigation
of the Judicial Police, as well as for the category of guard of the career of the Body of the
Prison Guard, Article 110 (3) of the Law No 12-A/2008 of 27 of
February.
4-It is repealed the reference to " Points a) a d) of Article 62 (5) and Articles 73 to 76,
133. to 136 and 140 to 142 of the Decree-Law No. 275-A/2000 of November 9 "
constant map VIII annex to Decree-Law No 121/2008 of July 11.
Article 18.
Organ and service workers of regional and municipal administrations
During the year 2009, the recruitment and internal mobility of organ workers
and services of regional and municipal administrations for the remaining bodies and services to the
which is applicable to Law No. 12-A/2008 of February 27 applies, with the necessary
adaptations, the provisions of Article 6 (6) and (7) of the said Act, with a view to the
compliance with the guiding principles of human resources management in the
Public Administration.
Article 19.
Admissions of personnel
1-Until December 31, 2009, they lack the assent of the responsible minister
by the area of finance and public administration:
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a) The dispatch concerning admission of staff for admission to the various
categories of the permanent cadres of the Armed Forces, provided for in paragraph 2 of the
Article 195 of the Staff Regulations of the Armed Forces of the Armed Forces, approved by the
Decree-Law No 236/99 of June 25;
b) Decisions concerning the admission of militarized or equated personnel and with
police and security duties or equated.
2-The opinions referred to in the preceding paragraph shall have present the provisions of the
Resolution of the Council of Ministers No. 38/2006 of April 18.
Article 20.
Law No. 49/2008 of August 27, and Law No. 53/2008, of August 29
1-The provisions of the first parts of Article 20 of Law No. 49/2008, of August 27, and of the
article 36 of Law No. 53/2008 of August 29, is without prejudice to the application, with the
necessary adaptations to occur until the June 30, 2009, of the provisions of paragraph 6 of the
article 3 of Law No 66-B/2007 of December 28.
2-The provisions of the second parts of Article 20 of Law No 49/2008 of August 27 and of the
article 36 of Law No 53/2008 of August 29, is without prejudice to the application of the provisions of
in Article 119 of Law No 67-A/2007 of December 31, and, with the necessary
adaptations, in Article 17 (1) with the exception of the application of the last Article
in paragraph (b) (ii).
Article 21.
Independent regulatory authorities
1-The statutory diplomas of the entities referred to in points and ) and f ) of paragraph 1 of the
Article 48 of Law No. 3/2004 of January 15, amended by Law No. 51/2005, 30 of
August, and by the Decrees-Leis n. ºs 200/2006, of October 25, and 105/2007, of 3 of
April, with regulation and supervisory functions are changed until December 31 of
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2009 in order to converge, when this does not occur, with the constant discipline
of Law No. 12-A/2008 of February 27 and of the Law No 66-B/2007 of December 28,
taking into account the specific nature and the own characteristics of each of these
entities.
2-A The convergence with the regime of Law No. 12-A/2008, of February 27 concretizes
by the observance of the principles underlying paragraph 1, paragraph 2 and the second part of paragraph 3 of the
Article 5, paragraph 2 and 4 of Article 35, Article 40 (1) and 2 of Article 41 (1 a) of the
Article 42, Article 43 (1), Article 45 (3), Article 66 (1),
article 67, Article 70, Article 72 (1) and 2, paragraph 4 and 6 of Article 73, Article 76, para.
77, article 78 and paragraph 1 of Article 79, all of Law No 12-A/2008 of February 27.
3-A the jurisdiction conferred in Article 5 (3) and Article 35 (4) of the Law n.
12-A/2008, of February 27, to the competent authority for the approval of the proposal
of budget and to the member of the Government responsible for the area of finance must
understand themselves as the own competence of the boards of directors or directives
of the independent administrative entities.
4-A convergence with the regime of Law No 66-B/2007 of December 28, concretizes-
if through the application of the criteria and guidelines laid down in the law in respect of:
a) Principles and objectives, as well as the existence of systems for evaluation of
workers, leaders and organic units, to operate in an integrated manner;
b) Evaluation of performance based on confrontation between set objectives and
results obtained and, in the case of the leaders and workers, also the
demonstrated skills and to develop;
c) Differentiation of performances through the fixation of a minimum number of
mentions of evaluation and maximum percentages for allocation of the mentions
higher.
5-Until the entry into force of the statutory amendments provided for in paragraph 1, the relative scheme
subjects provided for in the preceding paragraphs shall be as set out in the statutes of the
entities referred to therein on the date of the entry into force of this Law.
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Article 22.
Amendment to Decree-Law No 558/99 of December 17
1-Article 17 of the Decree-Law No. 558/99 of December 17, as amended by the Decree-
Law No 300/2007 of August 23 is replaced by the following:
" Article 17.
Ceding of public interest
1-Workers with a public employment legal relationship may exercise
functions in public companies by budding agreement of public interest,
under the terms of Law No. 12-A/2008 of February 27.
2-Workers of public companies may perform duties in organs
or services covered by the scope of Law No 12-A/2008, of
February 27, with use of the appropriate modality of constitution of the
legal employment relationship of public employment, by agreement of ceding of interest
public, pursuant to that Act.
3-Workers referred to in the preceding paragraph may opt for the
source base retribution. "
2-Article 17 shall be added to the Decree-Law No 558/99 of December 17, amended
by Decree-Law No. 300/2007 of August 23, with the following wording:
" Article 17.
Commission of service
1-Workers of public companies may exercise, in commission of
service, functions of a specific character in other public companies,
maintaining all the rights inherent in their professional status in the
source company, including the benefits of reform and survival,
considering the whole period of the commission as service provided in the
source company.
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2-Workers referred to in the preceding paragraph may opt for the
source base retribution.
3-A retribution and too many charges from the workers on service commission
are the responsibility of the entity where they find themselves to be
functions. "
Article 23.
Amendment to Law No. 2/2004 of January 15
1-Articles 2, 20, 21, and 31 of Law No. 2/2004 of January 15, amended by Law No.
51/2005, of August 30, shall be replaced by the following:
" Article 2.
[...]
1-[...].
2-[...].
3-Are, specifically, senior management positions of 1. degree those of Director-
general, general secretary, inspector general and president and of 2 degree those of
subdirector-general, deputy general secretary, sub-inspector general and deputy-
president.
4-[...].
5-[ ... ].
6-[...].
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Article 20.
[...]
1-[...].
2-Without prejudice to the provisions of the preceding paragraphs, the area of recruitment
for the intermediate management positions of organic units whose
competencies are essentially ensured by integrated personnel in
careers or grade 3 categories of functional complexity to which
match a specific activity is extended to integrated workers
in these careers holders of higher course that do not confer degree of
degree.
3-[...].
4-[...].
Article 21.
[...]
1-The concursal procedure is advertised on the public employment exchange
for 10 days, with the indication of the formal requirements of the pavement, of the
required profile, as it is characterized in the personnel map and in the
internal regulation, the composition of the jury and the methods of selection,
that include, necessarily, the realization of a final phase of interviews
public.
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
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7-[...].
8-[...].
9-[...].
10-[...].
11-[...].
12-[...].
13-[...].
14-[...].
Article 31.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-The holders of senior management positions are awarded prizes of
management in terms to be defined in regulatory decree.
7-The holders of intermediate management positions are awarded prizes of
performance in the terms provided for, with the necessary adaptations, for the
workers who exercise public functions. "
2-Are repealed Articles 14 and 32 of Law No 2/2004 of January 15, amended by the Law
n. 51/2005, of August 30.
3-The changes made to the statutory standards of the governing staff do not apply
to the commissions of service that are ongoing, which they hold in their
precise terms.
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4-The provisions of this article shall prevail over any special laws.
Article 24.
Amendment to Law No. 3/2004 of January 15
1-Articles 6, 9 and 12 of Law No 3/2004 of January 15, amended by Law No
51/2005, of August 30, and by the Decrees-Leis n. ºs 200/2006 of October 25, and
105/2007, of April 3, shall be replaced by the following:
" Article 6.
[...]
1-[...].
2-Are, in particular, applicable to public institutes, whatever they may be
the particularities of its statutes and the management regime, but with the
provisos set out in Title IV of this Law:
a) [...];
(b) the legal regime applicable to employees performing duties
public;
c) [...];
d) [...];
e) [...];
f) [...];
g) [...];
h) [...];
i) [...].
23
Article 9.
[...]
1-[...].
2-The diploma proceeding to the creation of an institute or organic law defines the
your designation, territorial jurisdiction, purposes or assignments, minister of guardius,
organs and their skills and the heritage and financial means
assigned, as well as includes the special provisions of special character that if
revealing necessary, in particular on matters not regulated in this law-
frame and in the legal diplomas generically applicable to the new institute.
3-[...].
4-[...].
Article 12.
[...]
1-The provisions relating to the internal organisation of public institutes
are listed in their statutes, approved by joint porterie of the members
of the Government responsible for the areas of finance, public administration
and of the tutelage, and, in everything else that, in the face of the provisions of the law, can thus be
regulated, of internal regulations, approved by the organs of the institute.
2-[...].
3-Internal regulations shall:
a) Regular the organization and discipline of the work;
(b) describe the jobs. "
2-Are repealed Articles 11, 34, 34.-A and 40, the points a) and b) of paragraph 4 and (4) a)
of Article 41 (5), Article 42 (3) and Article 46 of Law No 3/2004 of 15 of
January, amended by Law No. 51/2005, of August 30, and by the Decrees-Laws n. para.
200/2006, of October 25, and 105/2007, of April 3.
24
Article 25.
Amendment to Law No. 4/2004 of January 15
1-Articles 8 and 28 of Law No. 4/2004 of January 15, amended by Law No 51/2005,
of August 30, by the Decrees-Leis n. ºs 200/2006, of October 25, and 105/2007,
of April 3, they are replaced by the following:
" Article 8.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-For the purposes of the previous figures, there may be room for internal mobility
or reallocation, within the framework of the service reorganisation scheme, of the
staff previously assigned to the implementation of such activities for the service
provider, without prejudice to the maintenance of a minimum structure that
allow and facilitate the dialogue with this service.
6-(Revogated).
Article 28.
[...]
1-[...].
2-[...].
3-A The resolution of the Council of Ministers must establish compulsorily:
a) [...];
b) [...];
25
c) [...];
d) the status of the responsible persons who make it up;
e) [...];
f) [...].
4-Mission structures may not constitute legal relationships of
public employment for indefinite time.
5-Those responsible for the mission structures carry out the respective
functions in commission of service and may resort to general mobility or,
with respect to the provisions of the preceding paragraph, recruiting workers,
in the terms of the law and within the number set out in the resolution.
6-[...].
7-[...].
8-[...].
9-[...].
10-[...]. "
2-Article 23 is added, and integrated in the respective Chapter V, to Law No. 4/2004, of 15
of January, amended by Law No. 51/2005, of August 30, and by the Decrees-Laws n.
200/2006, of October 25, and 105/2007, of April 3, with the following:
" Article 23.
Internal regulations
1-The services of the direct administration of the State dispose of a
internal regulation, approved by the respective maximum leader, on the
matters which, in the face of the provisions of the law, can thus be regulated.
2-Internal regulations shall:
a) Regular the organization and discipline of the work;
26
(b) describe the jobs.
3-In the exercise of the powers of direction, may the member of the Government
competent in the respective area avocate the competence referred to in paragraph 1. "
3-Are repealed Article 8 (6), Article 24 (2) and Articles 30 and 32 of the Article
Law No. 4/2004 of January 15, amended by Law No 51/2005 of August 30, and
by the Decrees-Leis n. ºs 200/2006, of October 25, and 105/2007, of April 3.
Article 26.
Amendment to Decree-Law No 71/2007 of March 27
Article 17 of the Decree-Law No. 71/2007 of March 27 is replaced by the following:
" Article 17.
[...]
1-Workers with a public employment legal relationship may exercise
functions of manager by budding agreement of public interest, in the terms
of Law No. 12-A/2008 of February 27.
2-Workers of public or private companies may exercise
manager duties by the occasional yielding agreement, pursuant to the law. "
Article 27.
Terminological adaptations
1-In the provisions listed below, where the reading "collective labour agreement" shall be read
go on to read "instrument of collective work regulation":
(a) Article 3 (5) of the Law No 66-B/2007 of December 28;
(b) Article 76 (1) and Article 81 (2) of the Law No 12-A/2008 of 27 of
February.
27
2-In Article 29 (5) of the Law No 53/2006 of December 7, where it reads
"selection procedure referred to in Article 34" shall go on to read " procedure
concursal ".
3-In the subparagraphs i) and ii) of the paragraph b) of Article 39 (2) of the Law No 53/2006 of 7 of
December, where you read "selection procedures referred to in Article 34" shall
go by reading "concursal procedures".
Article 28.
Maintenance of enrollment in the CGA, I. P.
1-The holding officeholders appointed under the Act No. 2/2004, 15 of
January, amended by Law No. 51/2005, of August 30, or whose commission of service is
renewed under the same law, or of Law No. 3/2004 of January 15, as amended by the
Law No. 51/2005, of August 30, and by the Decrees-Laws 200/2006, of 25 of
October, and 105/2007, of April 3, 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 functions
exerted and in the corresponding remuneration.
2-The provisions of the preceding paragraph shall apply to the members of the governing bodies
appointed under Law No. 3/2004 of January 15, amended by Law No 51/2005,
of August 30, and by the Decrees-Leis n. ºs 200/2006, of October 25, and 105/2007,
of April 3, being the payment of quotas made up to the limit of the remuneration of
leader of 1. degree from the direct administration of the State.
Article 29.
Contributions to the CGA, I. P.
It is added to the Status of Aposentation, approved by the Decree-Law No. 498/72, 9 of
December, Article 6-A, with the following wording:
28
" Article 6.
Contributions
1-All services and bodies of direct administration
regardless of their degree of autonomy, same as those in 31 of
December 2008 were not covered by the obligation to
monthly contribution to the CGA, I. P., go on to contribute monthly
in 7.5% of the remuneration subject to the employee's quota discount
covered by the social protection scheme of the civil service, in matter
of pensions at your service.
2-Maintain the fees of the contribution of the remaining entities,
public or private, with administrative and financial autonomy in place
on December 31, 2008, specifically those due by:
(a) Organs of sovereignty and their support structures;
b) Personalized autonomous bodies or with administrative autonomy
and financial;
c) Services and bodies of the central, regional and local administration of the
State, with administrative and financial autonomy;
d) Autonomous Regions, in respect of all services and bodies
of the unpersonalized Public Administration;
(e) local authorities, respective municipalized services, federations and
associations of municipalities and district assemblies;
(f) Higher education institutions, private or cooperative, and not
superior, particular or cooperative;
g) Legal persons, regardless of their public nature,
private or other.
29
3-For entities with personnel with respect to which the CGA, I. P., is
responsible solely for 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 provisions
legal, general or special, to the contrary, with the exception of those establishing,
relatively to entities whose responsibilities with pensions were
transferred to the CGA, I. P., an amount contribution equal to that
would compete them to pay, as employers, under the general scheme
of social security.
5-The monthly contributions to the CGA, I. P., are obligatorily
delivered together with the quotas for retirement and pension of
survival of the personnel to which they respect.
6-Institutions of higher education and remaining entities with autonomy
administrative and financial may, for the purposes of this Article, use the
management balances from previous years, staying, to that effect, waived
of compliance with Article 25 of Law No 91/2001 of August 20,
amended by Law No. 48/2004 of August 24. "
CHAPTER IV
Local finance
Article 30.
Amounts of the participation of local authorities in state taxes
1-In 2009, the overall amount of the participation of municipalities in state taxes is
set at € 2521351422, being the amount to be allocated to each municipality what is listed
of the nineteenth map in attachment.
30
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 € 1955308873 for the Equilibrium Fund
Financial (FEF);
b) A specific grant set at € 166633738 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 € 399408811, for the purpose of allocating resources
public between the state and the municipalities, under the terms of the paragraph c) of paragraph 1 of the
Article 19 of Law No 2/2007 of January 15.
3-A variable participation in the IRS of the taxable persons with tax domicile in the respective
territorial circumscription, included in the column (7) of the annexed nineteenth map, results from the
application of the deliberate percentage by the municipality to the incomes of 2007, in the
terms provided for in Article 20 (20) and (20) of Law No. 2/2007 of January 15,
corresponding to the difference, in the face of the value of the column (5) of the same map, to the deduction to the
collection at IRS headquarters, pursuant to Article 20 (4) of the same diploma.
4-A The final allocation between municipalities ensures compliance with the provision of Article 29.
of Law No. 2/2007 of February 15.
5-In 2009, the amount of the FSM indicated in the b) of paragraph 2 is intended exclusively
to the funding of competences exercised by municipalities in the field of education
preschool and the 1-cycle of the basic education, to be distributed according to the indicators
identified in the letter a) of Article 28 (1) of Law No 2/2007 of January 15.
6-In the year 2009, the overall amount of the Freguesias Financing Fund (FFF) is
set at € 208128907, being the amount to be ascribe to each freguesia as shown in the
map XX in attachment.
31
7-A The sum referred to in the preceding paragraph aims to ensure an average growth of
financial transfers to the freguesias, relatively to the previous year, equal to the
average growth in financial transfers to municipalities.
8-For the purposes of the provisions of Article 29 (1) and (29), paragraph 2 (2) of the Article 32 of the
Article 57 and in Article 60 (2) of 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 municipal tax on
real estate (IMI), of the municipal tax on onerous real estate transmissions (IMT),
of the municipal vehicle tax (IMV), of the share of the single tax product of
circulation (IUC) that constitutes revenue from municipalities and municipal participation in the
IRS indicated in column (5) of the nineteenth map in attachment.
Article 31.
Calculation of the variables of typology of urban areas of freguesias created
subsequent to the general census of the population of 1991
In 2009, 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 32.
Decentralization of competences for municipalities
1-During the year 2009, is the Government authorized to transfer monies necessary for
the municipalities, including the appropriations entered in the budget of the ministries, relating to
legally decentralized skills or to decentralize, particularly those
provided for in Law No 159/99 of September 14, and also in the areas of:
a) Support for the drafting of municipal social letters;
b) Social support for individuals or families in precarious situations or
vulnerability;
32
c) Activities for the prevention of disease and health promotion.
2-During the year 2009, is the Government authorized to transfer to the municipalities the
appropriations entered in the budget of the Ministry of Agriculture, Development
Rural and Fisheries, specifically those relating to competences in respect of
constitution and operation of forest technical offices, as well as others in the
area of the prevention and defence of the forest.
3-During the year 2009, lies the Government authorized to legislate in the sense of regulation
the tax powers of the municipalities, regarding the taxes to whose revenue they have
right, pursuant to the terms set out in Law No. 2/2007 of January 15.
4-It is extended, until December 31, 2009, the time limit laid down in Article 4 (1) of the
Law No 159/99 of September 14, in its current wording, for the transfer of
skills for municipalities.
5-In the year 2009, for the purposes of the provisions of Law No. 159/99, of September 14, in its
current wording, is the Government authorized to transfer to the municipalities the monies
required, for the purposes set out in paragraphs 1 a to 4.
6-A ratio of monies transferred under the previous figure is published by portaria
joint of the members of the Government responsible for the areas of finance and the
local administration.
Article 33.
Decentralization of skills for municipalities in the field of Education
1-During the year 2009, is the Government authorized to transfer to all municipalities
of the continent, the appropriations entered in the budget of the Ministry of Education,
increased updating on the terms equivalent to the expected inflation, referring to
competences to be decentralized in the field of Education, concerning:
a) Family support component, specifically the provision of meals and
support for the extension of time in pre-schooling education;
b) School social action in the 2 and 3. cycles of basic education.
33
2-During the year 2009, is the Government authorized to transfer to the municipalities that
have entered into 2008 contracts for implementation under the Decree-Law n.
144/2008, of July 28, or which will be concluded under Article 12 of the
even diploma, the appropriations entered in the budget of the Ministry of Education,
referring to:
a) non-teaching staff of the basic education;
b) curricular enrichment activities in the 1-cycle of basic education;
c) School park management in the 2. and 3 cycles of the basic education.
3-In 2009, the transfers of resources for payment of expenses concerning personnel
non-lecturer are updated in the terms equivalent to the expected variation in the
remuneration of the civil service.
4-The appropriations entered in the budget of the Ministry of Education for financing the
provisions of the paragraphs b) and c) of paragraph 2 are updated in the terms equivalent to inflation
predicted.
5-It is entered in the budget of the general charges of the State a sum of € 23247563,
intended for the payment of the expenditure referred to in Article 9 (2) of the Decree-Law
n. 144/2008, of July 28.
6-A ratio of monies transferred under this article is published by portaria
joint of the members of the Government responsible for the areas of finance and the
local administration.
Article 34.
Charges with staff in local authorities
The charges with the staff covered by the process of transfer of competences to
the municipalities are not accounted for for the purpose of the limit set out in Article 10 of the
Decree-Law No. 116/84 of April 6.
34
Article 35.
Metropolitan areas and associations of municipalities
1-It is entered in the budget of the general charges of the State a sum of € 3144000
corresponding to charges with transfers to the metropolitan areas and
associations of municipalities, respectively in the terms of the Laws n. 45/2008, and
46/2008, both of August 27.
2-A allocation of transfers to the metropolitan areas and associations of municipalities
referred to in the preceding paragraph shall be fixed by dispatch of the member of the Government
responsible for the area of the local administration.
Article 36.
Financial aid and technical and financial cooperation
It is entered in the budget of the general charges of the State a sum of € 5000000, for the
purposes set out in Article 8 (8) and 3 of Law No 2/2007 of January 15, 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.
Article 37.
Retention of municipal funds
The percentage of 0.1% of the ETF of each municipality of the continent is retained, constituting
this withholding own revenue from the Directorate General of Local Authorities (DGAL), in the
terms of the point c) of Article 6 (2) of the Regulatory Decree No. 44/2007 of 27 of
April.
35
Article 38.
Municipal borrowing
1-Except for the borrowing limits provided for in Law No. 2/2007, of 15 of
January, the loans for the financing of investments in the framework of
Initiative Operations of Qualification and Urban Reinsertion of Critical Neighborhoods, the
shall be authorized in advance by dispatch of the member of the Government responsible
by the area of finance.
2-The amount deducted from budget transfers to municipalities, carried out by
violation of the compliance of the medium and long term borrowing limit, to the
The provisions of Article 33 (4) of the Article 33 (53-A/2006), December 29,
is affection to the Municipal Regularization Fund enshrined in Article 42 of the Law n.
2/2007, of January 15, by giving you applicable Article 19 of the Decree Law No 38/2008,
of March 7.
3-A the possibility of the exceptionalisation of the legal limit for borrowing to
medium and long term, provided for in Article 39 (5) and (39) of Law No. 2/2007, 15 of
January, also covers the exception, by the same amount, to the limit of
municipal net borrowing provided for in Article 37 of the same diploma.
Article 39.
Municipal Emergency Fund
In the year 2009, it is the Government authorized to legislate in the context of the establishment of the Fund of
Municipal Emergency (FEM) with the following sense and extent:
a) Creation of a fund in accordance with Article 8 (4) of Law No 2/2007 of 15
of January;
36
b) FEM aims to provide financial aid to local authorities for
recovery of public equipment from the responsibility of the same, after
declaration of public calamity, as set out in Law No.
27/2006, of July 3;
c) Define the funding system and the procedures for allocation and allocation
of the resources of the fund;
d) The management of the fund is up to DGAL.
Article 40.
Amendment to Law No. 53 -E/2006 of December 29
Article 17 of Law No 53 -E/2006 of December 29 is replaced by the following:
" Article 17.
Transitional arrangements
The fees for currently existing local authorities are repealed in the
beginning of the third financial year subsequent to the entry into force of the present
law, save if, until this date:
a) [...];
b) [...]. "
Article 41.
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:
37
" Article 32.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-In the event of non-compliance with the balance of account rules, provided for in the
previous article, the contribution of the entities that integrate the sector
local business and the entities referred to in the preceding paragraph, it cannot
originate a decrease in the total net indebtedness of each municipality,
calculated in accordance with Law No. 2/2007 of January 15. "
CHAPTER V
Social security
Article 42.
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. (IEFP,
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 in the IEFP, I. P., by joint dispatch of the members of the Government
responsible for the areas of finance, labour and social solidarity.
38
Article 43.
Transfers to capitalization
1-Revert to the FEFSS a share of two percentage points of the percentage value
corresponding to the employee's contributions on account of outrain.
2-The annual balances of the previdential system, as well as the revenues resulting from the divestment
of heritage, are also transferred to the FEFSS.
Article 44.
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 the Institute of Social Security, I. P. (ISS, I. P.), when they check to carecerem the
same of justification or are insufficiently documented or when their
irrecoverability decorates the non-existence of the debtor's pawable assets.
Article 45.
Management of funds under capitalization scheme
The budgetary enrollment of financial flows arising from operations associated with management
of the portfolio of assets of the funds under management of the IGFCSS, I. P., is carried out of
agreement 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 accrues 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;
39
(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.
Article 46.
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-The procedure to be adopted in the disposal of credits by the market value is approved
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) Of entities with an equitable interest.
5-A the jurisdiction conferred in accordance with paragraph 3 is likely to be delegable, in the terms
of the Code of Administrative Procedure.
Article 47.
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.
40
Article 48.
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 49.
Amendment to Regulatory Decree No. 63/2007 of May 29
Article 6 of the Regulatory Decree No. 63/2007 of May 29 is to have the following
wording:
" Article 6.
[...]
1-[...].
2-A SG has revenue from the allocation allocated to it in the
Social Security budget for the payment of personnel charges
of the institutions of the perimeter of consolidation of social security placed
in Special Mobility System.
3-(Previous n. 2).
4-(Previous n. 3). "
Article 50.
Amendment to Decree-Law No 187/2007 of May 10
1-Article 33 of the Decree-Law No. 187/2007 of May 10 is to have the following
wording:
41
" Article 33.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-To the beneficiaries provided for in n. paragraphs 1 and 2, the pension value is guaranteed
resulting from the constant calculation rules in the previous article, should this
be more favorable and superior to the minimum value of the established pension
in Articles 44, 45 and 55. "
2-The provisions of the preceding paragraph shall take effect on January 1, 2009.
Article 51.
Officiating recalculation
1-The ongoing invalidity and old age pensions, awarded under the Decree-Law n.
187/2007, of May 10, and the pensions of survival, calculated on the basis of
disability or old age pensions whose statutory pension amount has been
determined by the application of the rules laid down in Article 33 of the same diploma,
are officiously recalculated in accordance with the provisions of this Law.
2-The provisions of the preceding paragraph shall take effect on January 1, 2009.
Article 52.
Amendment to Decree-Law No 42/2001 of February 9
1-Article 13 of the Decree-Law No. 42/2001 of February 9 is to have the following
wording:
42
" Article 13.
[...]
1-Applications for payments in installments are addressed to the coordinator of the
executive process section, from the Institute of Financial Management of the
Safety of Social, I. P., where to run the process.
2-The payment in instalments presented, by natural subjects, on time
of the opposition, it may be authorized as long as it occurs that the executed,
by its economic situation, it cannot unlever the debt at one time, not
owing to the number of benefits exceeds 36.
3-The number of benefits referred to in the preceding paragraph may be extended to
60, if the exequinum debt exceeds 50 units of account at the time of
authorization.
4-The number of monthly benefits provided for in paragraph 2 may be extended to
96, as long as cumulatively if you check the following conditions:
a) The exequinum debt exceeds 500 units of account at the time of
authorization;
b) The executed pay idónea warranty;
c) If it demonstrates notorious financial and predictable difficulty
economic consequences. "
2-Is added to the Decree-Law No. 42/2001 of February 9, Article 13, with a
following wording:
" Article 13 A
Payments on account
Without prejudice to the progress of the proceedings, they may carry out the
payments of any amount on account of the debit, requesting for the
effect, together with the competent entities, the single collection document. "
43
CHAPTER VI
Direct taxes
Section I
Tax on the income of natural persons
Article 53.
Amendment to the Income Tax Code of Singular People
Articles 2, 9, 10, 20, 55, 70, 71, 74, 82, 85, 100, 100, 100, 100, 100, 100, 100, 100, 100, 100
123. and 127 of the Income Tax Code of Singular People,
abbreviately designated by IRS Code, approved by the Decree-Law No. 422-A/88,
of November 30, they are replaced by the following:
" Article 2.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-[...]:
a) [...];
b) [...];
c) [...];
44
d) the importances supported by employers with the acquisition
of social passes in favour of its employees, provided that the
allocation of the same has a general character.
9-[...].
10-[...].
11-[...].
12-[...].
13-[...].
14-[...].
Article 9.
[...]
1-[...].
2-Are also considered heritage increments the premiums of
any lotteries, raffles and mutual bets, totolithic, games of the lotus and bingo,
as well as the importances or prizes awarded in any sorteds
or contests, actually paid or made available, with the exception
of the premiums from the European common game called
Euromillions.
3-[...].
4-[...].
Article 10.
[...]
1-[...].
45
2-[...].
3-[...].
4-[...].
5-[...]:
a) If, within 36 months counted from the date of achievement, the value of the
achievement, deducted from the amortization of eventual loan
contracted for the acquisition of the immovable, is reinvested in the acquisition of the
property of other real estate, from land to construction of real estate,
or in the construction, extension or improvement of other immovable
exclusively with the same destination located in Portuguese territory
or in the territory of another member state of the European Union or of the
European economic area, provided that, in the latter case, there is
exchange of information in tax matters;
b) If the value of the achievement, deducted from the amortization of eventual
loan contracted for the acquisition of the real estate, is used in the
payment of the acquisition referred to in the preceding paragraph, provided that
carried out in the previous 24 months;
c) [...];
d) [...].
6-[...].
7-[...].
8-[...].
9-[...].
10-[...].
11-[...].
12-[...].
46
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, in its current wording, on
compensation due as a result of bodily injury, illness or
death, paid or assigned, in them if including pensions and compensation
self-injured as a result of compliance with military service:
a) [...];
b) [...];
c) [...];
d) [...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
Article 20.
[...]
1-Constitui income of the partners or members of the entities referred to in the
article 6 of the IRC Code, which are natural persons, the resulting from the
imputation carried out in the terms and conditions of it constant or, when
higher, the importances which, by way of advance on account of
profits, have been paid or put at the disposal during the year in
cause.
2-[...].
3-[...].
4-[...].
47
5-In the event that the final part of paragraph 1 is applicable, the result of the imputation
carried out in subsequent years shall be the subject of the necessary
adjustments aimed at eliminating any duplication of taxation of the
income that may come to occur.
Article 28.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-Cessa the application of the simplified regime only when some of the limits
referred to in paragraph 2 is exceeded in two periods of taxation
consecutive or if the is in a single exercise in higher amount than
25% of that limit, in which case the taxation by the accounting regime
organized if it does from the taxation period following that of the
verification of any of these facts.
7-[...].
8-If earned income results from services provided to a single
entity, except by treating benefits of services carried out by a
partner with a society covered by the tax transparency scheme, in the
terms of the point b) of Article 6 (1) of the IRC Code, the subject
liability may opt for taxation in accordance with established rules
for category A, holding this option for a period of three years.
9-[...].
10-[...].
48
11-[...].
12-[...].
13-[...].
Article 55.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-When the determination of the income is carried out in the terms of the
articles 87, 88 or 89.-A of the General Tax Act, there is no place for deduction
of the negative result ascertained in any category of income, without
prejudice to your deduction in the following years, within the period legally
predicted.
49
Article 68.
[...]
1-[...]:
Collectable Income
(in euros)
Fees
(in percentages)
Normal
(A)
Average
(B)
Up to 4755 10.5 10.5000
From more than 4755 up to 7192 13 11.3471
From more than 7192 up to 17836 23.5 18.5996
From more than 17836 up to 41021 34 27.3039
From more than 41021 up to 59450 36.5 30.1546
From more than 59450 up to 64110 40 30.8702
Higher than 64110 to 42
2-The quantitative of the taxable income, when more than € 4755, is
divided into two parts: one, equal to the limit of the largest of the scales that in it
couber, to which the rate of the column (B) corresponding to that step is applied;
another, equal to the surplus, to which the rate of the column (A) applies to the
step immediately higher.
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%,
50
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
€ 1896.
2-[...].
Article 71.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-The holders of income referred to in points f) , m) and o) of paragraph 1 of the
article 18, subject to withholding tax in the terms of this Article, which
are residents in another member state of the European Union or Space
European Economic, in the latter case, as long as there is exchange of
information in tax matters, may request the return, total or
partial, of tax withheld and paid in the party where it is superior to that
would result from the application of the table of fees provided for in Article 68 (1),
taking into consideration all income, including those obtained outside
of this territory, under the same conditions as are applicable to residents.
9-For the effects of the preceding paragraph are deductible the charges,
suitably proven, necessary for your getting that are
direct and exclusively related to the income earned in
Portuguese territory, up to the respective competition.
51
10-A return of tax withheld and paid must be required to the services
competent of the Directorate General of Taxes, within two years
Counted from the end of the following calendar year in which the fact occurred
tributary, and the refund shall be carried out until the end of the 3 th month
following that of the presentation of the indispensable elements and information to the
proof of the legally required conditions and requirements, plus,
in case of default of this time limit, interest indemnifying the rate
identical to the one applicable to the compensatory interest in favour of the State.
11-A The submission of the application referred to in the preceding paragraph implies the
spontaneous communication to the State of residence of the taxpayer of the content
of the application for the return formulated and the respective amount.
Article 74.
[...]
1-If income from categories A or H is encompassed that,
demonstrably, have been produced in years prior to that in
that have been paid or placed at the disposal of the taxable person, and this does
the corresponding imputation in the income statement, the respective
value is divided by the sum of the number of years or fraction to which they respect,
maximum of four, including the year of receipt, applying to the
whole of the yields the rate corresponding to the sum of that
quotient with the yields produced in the year.
2-[...].
Article 82.
[...]
1-[...]:
a) [...];
52
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 € 64 or
2.5% of the importances referred to in points a) , b) and c) , if superior.
2-[...].
Article 85.
[...]
1-[...].
2-They are also deductible to the collection, provided that they are not likely to be
considered costs in category B, 30%, with the limit of € 796 of the
importances expended with the acquisition of:
a) New equipment for the use of renewable energy and
equipment for the production of electrical or thermal energy (co-
generation) by microturbines, with power up to 100 Kw, which
consume natural gas, including complementary equipment
indispensable to their functioning;
b) Vehicles subject to registration exclusively electric or moved to
non-combustible renewable energy.
3-[...].
4-[...].
5-[...].
6-[...].
53
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-year-old
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 € 64, dealing with unmarried taxable persons
or judicially separated from people and goods, or from € 128, treating themselves to
taxable persons married and not judicially separated from person and property.
2-[...].
3-[...]:
(a) dealing with unmarried or separate taxable persons
judicially of persons and goods, up to the limit of € 84;
(b) by treating married and unseparated taxable persons
judicially of persons and goods, up to the limit of € 168;
c) By each dependant on his post, the limits of the previous points are
high in € 42.
4-[...].
5-[...].
Article 87.
[...]
1-Are deductible to the collection by each taxable person with a disability a
importance corresponding to four times the minimum monthly consideration and
54
by each dependent with disability, as well as, by each rising
with a disability that is in the conditions of the ( e) of the Article 1 (1)
79., an importance equal to 1.5 times the monthly minimum consideration.
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
Article 100.
[...]
1-[...]:
Annual Salary Scales
(in euros)
Fees
(percentages)
Up to 5115 0
From 5115 up to 6040 2
From 6040 up to 7165 4
From 7165 up to 8900 6
From 8900 up to 10773 8
From 10773 up to 12450 10
From 12450 up to 14262 12
From 14262 up to 17877 15
From 17877 up to 23234 18
From 23234 up to 29415 21
55
From 29415 up to 40201 24
From 40201 up to 53102 27
From 53102 up to 88505 30
From 88505 up to 132785 33
From 132785 up to 221354 36
From 221354 up to 491511 38
Higher than 491511 to 40
2-[...].
3-When, there is no possibility to determine the annual remuneration
estimated, be paid or placed at the disposal income that
exceed the limit of € 5115, the provisions of paragraph 1 of the present apply apply
article.
4-[...].
Article 123.
Notaries, conservatives, officers of justice and entities and professionals with
competence to authenticate private documents
The notaries, conservatives, judicial secretaries, technical secretaries of justice
and entities and professionals with competence to authenticate documents
particular persons who title acts or contracts subject to predial registration are
required to send to the Directorate General of Taxes, preferentially by way
electronics, up to the day 10 of each month, relation of the acts by themselves practiced and of the
decisions carried forward on trial in the previous month of the proceedings to his post, which
are likely to produce income subject to IRS, through model
officer.
56
Article 127.
1-[...]:
a) [...];
b) [...];
c) The importances applied in pension funds and other schemes
supplementary social security provided for in articles 16, 17 and
21. of the Status of Tax Benefits;
d) [...].
2-[...].
3-[...]. "
Article 54.
Addition to the IRS Code
It is added to the IRS Code, approved by the Decree-Law No. 422-A/88, of 30 of
November, Article 17-A, with the following wording:
" Article 17.
Optional arrangements for residents in another Member State of the European Union or of the
European Economic Area
1-The taxable persons resident in another Member State of the Union
European or the European Economic Area with which there is
exchange of information in tax matters when they are holders of
income from categories A, B and H, obtained in Portuguese territory, which
represent at least 90% of the totality of their total income
relating to the year in question, including those obtained outside this territory,
may opt for the respective taxation in accordance with the applicable rules
57
to taxable unmarried taxable persons residing in Portuguese territory with
the adaptations provided for in the following numbers.
2-The taxable persons referred to in the preceding paragraph, in the situation of married
and not separated from persons and goods or who find themselves in a situation
identical to that provided for in Article 14, may opt for the scheme of taxation
joint of the incomes earned by the members of the household,
applicable to taxable persons residing in married Portuguese territory and
not judicially separated from persons and goods, provided that:
a) Both taxable persons are resident in another Member State
of the European Union or of the European Economic Area;
b) The income of categories A, B and H obtained in territory
portuguese by the members of the household correspond to, by the
less, 90% of the totality of household income;
c) The option is formulated by both taxable persons or by the
respective legal representatives.
3-Exercised the option provided in the previous figures, the tax rate
applicable to the totality of the income earned in Portuguese territory that
would be subject to encompass if they were obtained by taxable persons
residents is:
a) In the case of the option provided for in paragraph 1, the average rate which, according to
the table provided for in Article 68 (1), correspond to the whole of
taxable income determined in accordance with the rules provided for
in Chapter II of this Code, being taken into account all
the income of the taxable person, including those obtained outside the
Portuguese territory;
b) In the case of the option provided for in paragraph 2, the average rate which, according to
the table provided for in Article 68 (1) and the provisions of Article 69,
match the totality of the determined taxable income of
58
agreement with the rules laid down in Chapter II of this Code, being
taken into account all income of the members of the
family aggregate, including those obtained outside the Portuguese territory.
4-To the apuram collection and up to its amount are deducted the amounts
provided for in Article 79, as well as those provided for in articles 82 to 88.
in respect of expenses or charges respecting taxable persons,
to persons who are under the conditions laid down in Article 13 (4) or
still, for the purposes of the deduction provided for in Article 84, to the ascendants and
collateral up to the 3 degree that they do not possess higher income than
minimum monthly consideration, as long as these expenses or charges do not
may be taken into consideration in the State of the residence.
5-Irrespective of the exercise of the option provided for in the numbers
previous, yields obtained in Portuguese territory are subject to
withholding tax at source at the rates applicable to income earned by no
residents, without prejudice to the provisions of convention designed to eliminate the
double taxation or other agreement of international law which
link the Portuguese state, with the nature of payment on account
when they respect the income encompassed.
6-A The option referred to in the preceding paragraphs shall be made in the declaration
referred to in Article 57 (1), to be delivered on the deadlines set out in the
point ( a) of Article 60 (1), accompanied by the documents which
to prove the conditions of which the application of this scheme depends.
7-A The Directorate General of Taxes may request the taxable persons or the
your representatives who submit, within 30 days, the documents
which it judges necessary to ensure the proper application of this scheme. "
59
Article 55.
Transitional provisions in the IRS
1-Gross incomes of each of categories A, B and H earned by subjects
liabilities with disabilities are considered, for the purposes of IRS, only for 90% in
2009.
2-Notwithstanding the provisions of the preceding paragraph, the part of the income excluded from
taxation may not exceed in 2009, per income category, € 2500.
Section II
Tax on the income of legal persons
Article 56.
Amendment to the Income Tax Code of Collective Persons
Articles 9, 34, 38, 80, 88, 98, 114, 114 and 115, 114 and 115 of the Tax Code
on the Incomes Of Collective Persons, approved by the Decree-Law No. 442-B/88, of
November 30, abbreviated by the IRC Code, go on to have the following
wording:
" Article 9.
[...]
1-[...]:
a) [...];
b) [...];
c) [...];
60
d) Capitalization funds and capital income
run by the social security institutions.
2-[...].
3-[...].
4-[...].
Article 34.
[...]
1-[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) The ones consisting of the companies belonging to the sector of
extractive or processing industries and disposal of waste, if
target to cope with the burdens of landscape recovery and
environmental of sites allocated to the holding, where this is
mandatory and after the cessation of this, under the applicable law.
2-[...].
3-[...].
Article 38.
[...]
1-[...].
61
2-[...].
3-[...].
4-A The constitution of the fund referred to in point b) of the previous number is
dispensed when the provision of collateral in favour of the entity is required which
approves the Environmental and Landscape Restoration Plan, according to the
legal regime for the operation of the respective activity.
5-(Previous n. 4).
6-(Previous n. 5).
7-(Previous n. 6).
Article 40.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
10-[...].
11-[...].
12-[...].
62
13-Do not compete for the limits set out in paragraphs 2 and 3 as
supplementary contributions to pension funds and equiparables
intended for the coverage of liabilities with pensions that result from the
application:
a) of the international accounting standards by determination of the
Bank of Portugal to the entities subject to its supervision, being
considered to be cost during the transitional period fixed by
this institution;
b) Of the new Account Plan for Approved Insurance Companies
by the Insurance Institute of Portugal, being considered as
cost according to an installment amortization plan
annual uniforms, for a transitional period of five years counted
from the financial year 2008.
14-[...].
15-Considerate included in paragraph 1 the costs borne with the acquisition of
social passes for the benefit of the company's staff, verified the
requirements there required.
Article 80.
[...]
1-The rates of the tax, with the exception of cases provided for in paragraphs 4 and
following, are the constants of the following table:
Matter Collectable
(in euros)
Fees
(in percentages)
Up to 12500 12.5
Higher than 12500 to 25.0
63
2-The quantitative of the collectible matter, when more than € 12500, is divided
in two parts: one, equal to the limit of the 1 th-step, to which the rate applies
corresponding; another, equal to the surplus, to which the rate of the ranking applies
top.
3-[...].
4-(Previous n. 2)
5-(Previous n. 4)
6-The fees provided for in paragraph 4 (g) shall not apply:
a) To interest and royalties obtained in Portuguese territory by a
society of another member state or by an establishment
stable situated in another member state of a society of a
Member state, when the majority of the capital or the majority of
voting rights of that society are held, direct or
indirectly, by one or several residents of third countries,
except when it is made proof that the chain of shareholdings does not
has as a main objective or as one of the main objectives
benefit from the reduction of the withholding rate at the source;
b) In the event of the existence of special relations, in the terms of the provisions of
in Article 58 (4), between the payer or the debtor and the beneficiary
actual interest or royalties , or between both and a third party, the
excess on the amount of interest or royalties that, in the absence of
such relations, it would have been agreed between the payer and the beneficiary
effective.
7-A The rate provided for in the first step of the table provided for in paragraph 1 is not
applicable, subject to the entirety of the taxable amount at the rate of 25%,
when:
a) As a result of fission operation or other operation of
reorganisation or business restructuring carried out after 31
of December 2008, one or more of the companies involved come to
determine taxable amount not more than € 12500;
64
b) the capital of an entity is carried out, in whole or in part, through
of the transmission of the patrimonial elements, including assets
intangible, affections for the exercise of an entreprenetal activity or
professional by a natural person and the activity carried out by
that is substantially identical to the one that was exercised by title
individual.
Article 88.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-It shall apply, with due adaptations, to the provisions of paragraphs 8, 9, 10 and 11
of Article 71 of the IRS Code.
Article 97.
[...]
1-[...].
2-The payments on account of the taxpayers whose turnover of the
exercise immediately prior to the one in which they should be carried out
payments is equal to or less than € 498 to 797.90 correspond to 70% of the
amount of tax referred to in the preceding paragraph, broken down by three
equal amounts, rounded up, by excess, for euros.
65
3-The payments on account of the taxpayers whose turnover of the
exercise immediately prior to the one in which they should be carried out
payments is greater than € 498 797.90 correspond to 90% of the amount
of the tax referred to in paragraph 1, reallocated by three equal amounts,
rounded, by excess, for euros.
4-[...].
5-[...].
6-[...].
7-[...].
Article 98.
[...]
1-[...].
2-[...].
3-To the amount ascertained in the terms of the preceding paragraph the
payments per account calculated in the terms of the previous article,
performed in the previous financial year.
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
10-[...].
11-[...].
66
12-[...].
Article 114.
[...]
1-[...].
2-[...].
3-In the event of an administrative decision or supervenient sentence, the term
provided for in the preceding paragraph shall be as of the date on which the declarant
take notice of the decision or sentence.
4-Where the provisions of the preceding paragraph are applied, the time limit of
expiry shall be extended until the expiry of the period laid down therein, plus an
year.
Article 115.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
9-The programs and computer equipment of invoicing depend on
prior certification by DGCI, in the terms to be defined by portaria of the
Minister of Finance. "
67
Article 57.
Transitional provisions in the IRC
1-The balance, on December 31, 2008, of the provision referred to in point (a) f) of paragraph 1 of the
article 34 of the IRC Code of the waste treatment and disposal companies, in the
part in which it would have been ascertained in accordance with the terms and conditions provided for in the
article 38 of that Code, as amended by this Law and without prejudice
of the provisions of the following number, may be considered to be cost, in equal parts,
for the purposes of determining the taxable profit, in each of the four exercises
previous to the one that the balance respects.
2-For the purposes of the provisions of the preceding paragraph and for obtaining the authorization to which
refers to Article 38 (2) of the IRC Code, the processing and disposal companies
of waste must submit the respective application within 180 days of the
of the date of entry into force of this Law.
Article 58.
Suspension of simplified regime in IRC
1-It is not allowed for IRC taxable persons to opt for the determination of profit
taxable on the basis of the simplified scheme provided for in Article 53 of the IRC Code
as of January 1, 2009.
2-The taxable persons covered by the simplified profit determination scheme
taxable, whose period of validity is still under way on the first day of the period
of taxation referred to in the preceding paragraph, may opt for one of the alternatives
following:
(a) to waive the scheme for which they were covered, going on to be taxed by the
general scheme for determination of taxable profit from the taxation period
that starts in 2009, inclusive;
b) Maintain in the simplified regime of determination of taxable profit by the end
of the period of three financial years still taking place, except if they cease to check
68
the respective assumptions or if any of the situations provided for in paragraph 10 occur
of Article 53 of the IRC Code, in which case it definitively cesses the application
of that regime in the terms contemplated therein.
3-A waiver referred to in paragraph 3-A a) of the preceding paragraph shall be manifested in the
periodic statement of income as referred to in point b) of Article 109 (1)
of the IRC Code on the period of taxation beginning in the year 2009,
upon indication of the general scheme.
Article 59.
Optional scheme for taxable persons covered by special IRC fees
1-To taxable persons of IRC with registered office, effective direction or stable establishment in
national territory, which benefits from special or reduced rates is permitted
opting for the application of the rates set out in Article 80 (1) of the IRC Code.
2-A The option referred to in the preceding paragraph shall be exercised in the declaration referred to in paragraph b)
of Article 109 (1) of the IRC Code.
Article 60.
Legislative authorizations under the IRC
1-Stay the Government authorized to amend the IRC Code and supplementary legislation of
how to adapt the respective rules to international accounting standards and to the
national accounting normatives that aim to adopt such standards.
2-The sense and extent of the legislation to be approved by the Government under the number
previous are the following:
a) Preview that the determination of the results for construction contracts if
make second the method of the percentage of finishing;
b) Preview that, under the conditions laid down in current paragraphs 2 a to 5 of Article 24 of the
IRC Code, the charges with short-term benefits of the employees and
69
members of the social bodies are accepted as spending for tax purposes in the
period of taxation in which they should be accounted for;
c) Preview the deduction of spending on payments on the basis of shares in the
period of taxation in which options or rights are exercised or the
liquidated importances;
d) Delete from the formation of the taxable profit the patrimonial variations arising from the
issuance of financial instruments recognized as capital instruments
own, with the exception of emission spending, or operations on
equity instruments of the issuer, including the respective
reclassification as liabilities;
e) Establish that they compete for the formation of taxable profit the gains
resulting from the application of fair value relating to:
i) Financial Instruments classified as " assets or liabilities
financial for fair value by way of the results ", save when
respect for parts of capital that correspond to more than 5% of the capital
social or equity instruments that are not admitted to the
trading on regulated market;
ii) Biological Assets consumable, with the exception of holdings
silvicoles;
f) Preview the application of the cost amortized by the method of the effective interest rate,
except for sales and benefits of services, which are considered in the
period of taxation to which they respect by the nominal amount of the contraption,
eliminating the obligation of deferment in equal parts for a period
minimum of three years of the expenditure on the issuance of bonds;
g) Preview that the harvested products of biological assets are valued at
sale price at the time of harvest;
70
h) Resee the regime of the depreciations and depreciation in order to allow it
deductibility under the terms of the Regulatory Decree No. 2/90 of January 12,
with no requirement of the respective accounting as spending of the period;
i) Accept the deduction in a single period of the cost of acquisition or production of the
elements of the asset subject to deperation, the unitary value of which does not exceed
€ 1000 and that do not integrate a set of elements that should be depreciated
as a whole;
j) Establish in € 40000 the maximum depreciable value of the light vibrations of
passengers or mixed non-affectionate the public transport service and that not if
is intended to be leased in the exercise of the company's normal activity;
l) Eliminate the obligation of deferment for three years from the exchange differences
unfavorable related to the immobilized and corresponding to the period
previous to your entry into operation;
m) Preview the deduction of provisions intended for acorrer to charges derived from
guarantees to customers up to the limit of the percentage of sales and benefits of
services subject to warranty, which corresponds to the values observed in the average
of the three previous taxation periods;
n) Establish that they can be directly deductible as spending or loss of the
period of taxation the uncollectable credits as a result of procedure
extrajudicial of conciliation for the viabilization of companies in situation of
insolvency or in difficult economic situation mediated by the Institute of Support
to Small and Medium-Sized Enterprises and Investment (IAPMEI);
o) Establish that, for the purpose of the determination of the most-valuable and less-valuable
tax, reliefs only on the depreciations or amortizations that have been
fiscally accepted, without prejudice to the minimum quotas;
p) Delete the deduction of the less-valuable ones carried out on pleasure boats, aircraft,
as well as light passenger or mixed viatures, except to the extent in
that correspond to the fiscally derogable value;
71
q) Adapt the regime of the reinvestment provided for in Article 45 of the IRC Code,
in such a way that the same is applicable to the most-valuable ones and less-valuable
in tangible fixed assets under the conditions currently laid down for the
more-worth and less-valuable assets carried out in elements of the immobilized asset
corposreum;
(r) Preview that the scheme provided for in the preceding paragraph shall also apply to the
more-worth and less-valuable ones carried out in investment properties, since
that the value of realization is reinvested in the acquisition, manufacturing or
construction of tangible fixed assets allocated to the holding or the acquisition or
construction of investment properties, with the exception of those acquired in
state of use to passive IRS or IRC subjects with which there are
special relations;
s) Preview that, in cases where there is a fair-value coverage ratio, the
fair value variations of the cover instruments and the elements
covered compete for the formation of the taxable profit corresponding to the
period of taxation in which they should be accounted for;
t) Preview that regarding the coverage operations of cash flows or the
net investment of a foreign operating unit the gains or
losses generated by the covering instrument, be deferred to the moment
in which the losses or gains of the covered elements compete for the
formation of taxable profit;
u) Change the special arrangements applicable to mergers, divisions and asset entries,
eliminating the requirement that the transferred heritage values be
enrolled in the accounting of the beneficiary society with the same values
who had in the accounting of the merged companies, cinded or
contributor;
v) Adjust the provisions of Article 58 of the IRC Code in accordance with
the adaptation of this Code to accounting normalization;
72
x) Adapting the concepts and tax terminology bringing them closer to those used
in accounting normatives;
z) Allow the deduction of supplementary contributions to pension funds
and equiparables intended for covering responsibilities with benefits of
reform that results from the implementation of international accounting standards;
aa) Preview that the overall effect of adjustments arising from the adoption of the
international accounting standards or accounting normatives
national who aim to adopt such standards, including what to result from the willing
in the preceding paragraph shall be considered, in equal parts, in the period of taxation
in which they apply for the first time, for tax purposes, the new benchmarks
accounting and in the four subsequent taxation periods;
ab) To integrate the transitional arrangements applicable to the entities obliged to apply in the
their individual national accounting normative accounts that they aim to adopt
international accounting standards, proceeding to the necessary
changes to the IRC Code and their supplementary legislation;
(c) to revoke Article 14 of the Decree-Law No. 35/2005 of February 17;
ad) Resee and republish, with the corrections that are required, the IRC Code,
approved by the Decree-Law No. 442-B/88 of November 30, as well as the
Regulatory Decree No. 2/90 of January 12.
3-The Government will promote the establishment of a simplified profit determination scheme
taxable, establishing for the passive IRC taxable persons of small size that
to exercise, as a main title, an activity of a commercial, industrial or
agricultural, simplified rules of taxation on the basis of accounting normalization
that are applicable to them.
73
CHAPTER VII
Indirect taxes
Section I
Value added tax
Article 61.
Amendment to the Value Added Tax Code
Articles 15 and 78 of the Value Added Tax Code, abbreviated
designated by VAT Code, approved by the Decree-Law No. 394-B/84, 26 of
December, shall be replaced by the following:
" Article 15.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
10-Are exempt from the tax the transmissions of free goods, for
subsequent distribution to deprived persons, made to institutions
74
individuals of social solidarity and non-governmental organizations
nonprofit.
Article 78.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-[...]:
a) [...];
b) The credits are higher than € 750 and less than € 8000, VAT
included, when the debtor, being a particular or a subject
liability that uniquely carries out exempt operations that do not
confers the right to the deduction, conss in the informatics record of
executions as executed against who was moved process of
previous execution however suspended or extinct for not having been
found pawable goods;
c) [...];
d) [...];
e) The credits are higher than € 750 and lower than € 8000, VAT
included, when the debtor, being a particular or a subject
liability that uniquely carries out exempt operations that do not
75
confers right to deduction, const from the public access list of
extinct executions with partial payment or because they have not been
found pawable goods at the time of deduction.
9-[...].
10-[...].
11-[...].
12-[...].
13-[...].
14-[...].
15-[...].
16-[...].
17-The provisions of paragraph 8 shall not apply when they are in cause transmissions
of goods or benefits of services whose purchaser or consignee
note, at the time of the realization of the operation, of the access list
public from extinct executions with partial payment or for not having
have been found pawable goods. "
Article 62.
Amendment to list I appends to the VAT Code
Appropriations 2.19, 2.23 and 2.24 of Schedule I append to the VAT Code, approved by the Decree-Law
n 394-B/84 of December 26, shall be replaced by the following:
" 2.19-The endeavor of immovable property in which they are the owners of the work authorities
places, municipal companies whose object consents to rehabilitation and
urban management held in full by public bodies,
associations of municipalities, public companies responsible for the network
public of secondary schools or associations and corporates of
firefighters, provided that, in any case, the said works are
directly contracted with the contractor.
76
" 2.23 Employees of urban rehabilitation, as defined in diploma
specific, carried out in real estate or in localized public spaces
in areas of urban rehabilitation (critical areas of recovery and
urbanistic conversion, areas of intervention of the societies of
urban rehabilitation and other) delimited in the legal terms, or in the
scope of requalification operations and rehabilitation of recognized
national public interest.
2.24-The employment rehabilitation endeavor that, regardless of the
location, are contracted directly by the Institute of Housing
and Urban Rehabilitation (IHRU) as well as those that are carried out
within the framework of special financial or tax support schemes à
rehabilitation of buildings or under supported programmes
financially by the IHRU. "
Article 63.
Addition to list I appends to the VAT Code
They are added to the list I append to the VAT Code, approved by the Decree-Law No. 394-B/84, of
December 26, appropriations 2.29 and 2.30 with the following wording:
" 2.29-Seats themselves for the transport of children in vehicles
automobiles.
2.30-Presents of maintenance services or repair of prostheses,
equipment, apparatus, artefacts and other goods referred to in the
appropriations 2.6, 2.8 and 2.9. "
77
Article 64.
Amendment to the waiver scheme for exemption from VAT in transactions relating to goods
real estate
Article 2 of the waiver scheme for exemption from VAT in transactions relating to goods
real estate, approved by the Decree-Law No. 21/2007 of January 29, passes the following
wording:
" Article 2.
[...]
1-[...].
2-[...].
3-[...].
4-No waiver in the subletting of immovable property is permitted, except when
these are intended for industrial purposes. "
Article 65.
Legislative authorisations in the framework of VAT
1-It is the Government authorized to proceed to the disposal of the Schedule 2.21. of the Schedule I attached to the
VAT code, ensuring the re-establishment of the balance conditions
financial of the exploration concessions of the crossings of the bridges over the River Tejo in the
area of Lisbon, in toll regime, hence advenients.
2-It is still the Government authorized to revoke the special VAT taxation scheme
of the gaseous fuels, provided for in Article 32 of Law No 9/86 of April 30, in the
wording given by Law No. 3-B/2000 of April 4.
3-In the sense of avoiding double taxation situations arising from the provisions of the number
previous, is the Government authorized to adopt measures allowing the subjects
liabilities that trade the said fuels to deduct the corresponding VAT
78
to the respective stocks on the date on which the revocation of the special scheme of
taxation.
Article 66.
Transfer of VAT for the development of regional tourism
1-A transfer in title of VAT intended for regional tourism entities is
€ 20640000.
2-A revenue to be transferred under the previous number is distributed on the basis of the criteria
defined in the Decree-Law No. 67/2008 of April 10.
Section II
Selo Tax
Article 67.
Amendment to the Selo Tax Code
1-Articles 1, 2, 6, 23, 39, 44, 48, 49, 52, 59, 59, 59, 59, 59 and 66 of the
Selo Tax Code, passed by Law No. 150/99, of September 11, passes
to be replaced by the following:
" Article 1.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
79
5-For the purposes of the 1.2 of the General Table, they are not subject to tax of the
seal the following free transmissions:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) [...].
6-[...].
7-[...].
8-[...].
Article 2.
[...]
1-[...]:
a) Notaries, conservatives of the civil, commercial, predial and the
other goods subject to registration, other public entities, including the
establishments and bodies of the State, as well as all the
entities or professionals that authenticate the documents
private individuals, in respect of acts, contracts and other facts in which
are interveners, with the exception of those concluded before notaries
relating to credit and guarantees granted by credit institutions,
financial companies or other entities to them legally
equities and by any other financial institutions, and when,
under the terms of the ( n) of Article 5, the contracts or documents
they are presented to them for any legal effect;
b) [...];
80
c) [...];
d) [...];
e) [...];
f) [...];
g) [...];
h) [...];
i) [...];
j) [...];
l) [...];
m) [...];
n) The entities or professionals who authenticate the documents
particular individuals provided for in the 15.8 appropriation of the General Table, or recognize
the signatures on them bets, with the exception of those who are
relating to credit and guarantees granted by credit institutions,
financial companies or other entities to them legally
equities and by any other financial institutions, and when,
under the terms of the ( n) of Article 5, the contracts or documents
they are presented to them for any legal effect.
2-[...].
3-Notwithstanding the provisions of paragraph 1, in the acts or contracts of the appropriation 1.1 of the
Table General, are taxable persons of the tax the natural persons or
legal for whom they transmit the goods.
Article 5.
[...]
[...]:
81
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
g) [...];
h) [...];
i) [...];
j) [...];
l) [...];
m) [...];
n) [...];
o) [...];
p) [...];
q) [...];
r) In the acquisitions by usucapion, on the date on which it transits on trial to
action of judicial justification, the scripture of justification is celebrated
notarial or at the time when it becomes final decision
prowound in process of justification under the Code of the
Predial Registry;
s) In the authenticated private documents, or any other title,
when that form is admitted in the alternative to the public writing, in the
moment of your authentication or recognition of the signatures
on them bets
82
Article 6.
[...]
[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) The spouse or united in fact, the descendants and the ascendants, in the
free transmissions subject to the 1.2 appropriation of the General Table of which they are
beneficiaries.
Article 23.
[...]
1-A The settlement of the tax is incumbent on the taxable persons referred to in the n.
1 and 3 of Article 2 para.
2-[...].
3-[...].
4-Treating the tax due for the acts or contracts provided for in the
allocation 1.1 of the General Table, to the settlement of the tax apply, with the
necessary adaptations, the rules contained in the CIMT.
5-Notwithstanding the provisions of paragraphs 1 and 4, while simultaneously subjecting
to the tax of appropriations 1.1 and 1.2 of the General Table, to the settlement of the tax
the rules of Article 25 shall apply.
6-(Previous n. 4).
83
Article 26.
[...]
1-The head-of-a-couple and the beneficiary of any free transmission subject
the tax are required to participate in the competent finance department a
donation, the demise of the author of the succession, the declaration of death
presumed or the judicial justification of the death, the judicial justification, notarial
or carried out in the terms set out in the Code of the Predial Register of the
acquisition by usucapion or any other act or contract involving
transmission of goods.
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
10-[...].
11-[...].
Article 39.
[...]
1-[...].
2-[...].
3-[...].
84
4-In acts or contracts by authenticated private document, or any
another title, when that form is admitted in alternative to the scripture
public, the expiry date of the tax due is due from the date
of the promotion of the predial record.
Article 42.
[...]
1-Without prejudice to the provisions of Article 23, they are jointly and severally liable
with the taxable person for the payment of the tax the persons or entities
legally enabled to authenticate documents, when that form is
admitted in alternative to the public scripture, and the persons or entities that,
in any other way, to intervene in the acts, contracts, and operations
or receive or use books, papers, and other documents, always
who have collaborated in the lack of liquidation or tax collection
or, on the date of that intervention, reception or use, do not have
required the mention of which it allede Article 23 (6)
2-[...].
3-[...].
4-[...].
Article 44.
[...]
1-[...].
2-[...].
3-[...].
4-Havendo place the settlement of the tax by the listed taxable persons
in Article 2 (3), except dealing with situations in which there is place to
85
concurrent subjection of appropriations 1.1 and 1.2 of the General Table, the tax is paid
on the deadlines, terms and conditions set out in Article 36 of the CIMT.
Article 48.
[...]
1-[...].
2-[...].
3-[...].
4-In acts or contracts by authenticated private document, or any
another title, when that form is admitted in alternative to the scripture
public, the limitation period of the tax is due from the date of
promotion of the predial record.
Article 49.
[...]
1-[...].
2-Applies to the tax settlements provided for in appropriations 1.1 and 1.2 of the Table
General, with the necessary adaptations, the provisions of articles 41 to 47 of the
CIMT.
Article 52.
[...]
1-The taxable persons of the tax referred to in Article 2 (1), or their
legal representatives, are required to submit annually declaration
discriminative of the tax of the settled seal, preferentially by way
electronics.
86
2-[...].
3-[...].
Article 59.
[...]
They may not be legalized or used the books subject to stamp duty
as long as the respective tax is not settled or made the mention of
mandating Article 23 (6).
Article 66.
[...]
1-For the purposes of this Code, the capital society shall be deemed to be
public limited companies, companies by quotas and companies in commanding by
actions, pursuant to Article 2 of Council Directive No 2008 /7/CE, of the Council,
of February 12, 2008.
2-[...].
3-Do not consider themselves capital inflows, for the purposes of this Code, the
following restructuring operations:
a) delivery by one or more capital companies of the whole of the
their respective heritage or of one or several branches of their activity to
one or more capital societies in the way of constitution or already
constituted;
b) The acquisition by a society of capital in the way of constitution or
already constituted of social parts representative of the majority of rights
of vote of another capital society, provided that the social parties
acquired are remunerated, at least in part, by securities
representative of the capital of the first society.
87
4-For the purposes of the b) from the previous number, when the majority of rights
of voting is achieved in the sequence of two or more operations, only the
operation by virtue of which the majority of the voting rights were reached and the
subsequent operations are considered restructuring operations. "
2-A appropriation 15 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:
" 15-Notariat, notarial acts, and acts practiced by conservatives,
judicial secretaries, technical secretaries of justice and entities and
professionals with competence to authenticate documents
particular persons who title acts or contracts subject to predial registration,
regardless of the entity with competence for its practice:
15.1. -[...].
15.2. -[...].
15.3. -[...].
15.4. -Prosecutions and other instruments relating to the allocation of powers
of voluntary representation, including the mandates and
subestablishments, when conferred also in the interest of the
prosecutor or third party:
15.4.1. -Prosecutions and other instruments that ascribe powers of
voluntary representation, when conferred also in the interest of the
prosecutor or third party-by each:
15.4.1.1. -[...].
15.4.1.2. -[...].
15.4.2. -[...].
15.5. -[...].
15.6. -[...].
15.7. -[...].
88
15.8. -authenticated private document, or any other title, when
that form is admitted in alternative to the public scripture-by each
a ..................................................................... € 25. "
Article 68.
Revocation of provisions under the scope of the Selo Tax Code and remissions
1-Article 3 (3) (1) (e) of Article 7 (1) of the Code are repealed
of the Selo Tax, approved by Law No. 150/99, of September 11.
2-Are repealed the monies 5, 6, 9, 14, 16, 24, 25, 26.7 and 26.8 of the General Tax Table
of the Selo of the Selo Tax Code, approved by Law No. 150/99, of 11 of
September.
3-All legal texts that mention Directive No 69 /335/CE of July 17 of
1969, consider referred to in Council Directive No 2008 /7/CE, 12 of
February 2008.
CHAPTER VIII
Special Taxes
Section I
Excise Taxes
Article 69.
Amendment to the Code of Excise Taxes
Articles 7, 18, 35, 47, 55, 57, 70, 73, 74, 83, 84, 84, 84, 84, 84 and 94 of the
Code of Excise Taxes, abbreviately designated by Code of the
IEC, approved by the Decree-Law No. 566/99 of December 22, go on to have the following
wording:
89
" Article 7.
[...]
1-[...].
2-[...].
3-[...].
4-In the event that it is not possible to determine, with accuracy, the moment in
that the introduction in consumption occurred, the moment to be considered for
effects of tax exigency is that of the finding of that introduction
by the customs authority.
5-(Previous n. 4).
Article 18.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-It is considered to form an atypical transport the transport of fuel that
do not find yourself in the reservoir of a vehicle or in a container of
appropriate booking, up to the limit of 50 litres, as well as the transport of
liquid products for heating that is not carried out in trucks-
cisterns used by professional operators.
Article 35.
[...]
1-[...].
90
2-[...]:
a) On the expedition, up to the time of the departure of the means of transport;
b) [...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
10-[...].
Article 45.
[...]
1-The tax representative and the registered operator provide assurance, whose
minimum amount, where it is the receipt of approval permits of
products subject to positive rates, is equal to 25% percent of the average tax
monthly, calculated on the introduction statements in consumption
processed in the previous year or, in the case of commencement of activity, of the value
average monthly that is expected to hit in the first year.
2-[...].
91
Article 47.
[...]
1-The amounts of the guarantees provided for in this Chapter shall be
adjusted depending on the change in the circumstances, particularly of the
number of operations carried out and the amount of tax to be secured.
2-[...].
3-(Revogated).
Article 52.
[...]
1-[...].
2-[...]:
a) Superior to 0.5% vol. and less than or equal to 1.2% vol. of alcohol
acquired-€ 6.91 hl;
b) Superior to 1.2% vol. of alcohol purchased and less than or equal to 8. Plato
-€ 8 ,65 /hl;
c) Superior to 1.2% vol. of alcohol purchased and more than 8. and lower or
equal to 11º Plato-€ 13 ,81 /hl;
d) Superior to 1.2% vol. of alcohol purchased and more than 11. and lower
or equal to 13º Plato-€ 17 ,30 /hl;
e) Superior to 1.2% vol. of alcohol purchased and more than 13. and lower
or equal to 15º Plato-€ 20 ,73 /hl;
f) Superior to 1.2% vol. of alcohol purchased and more than 15. Plato-
€ 24 ,26 /hl.
92
Article 55.
[...]
1-[...].
2-A The tax rate applicable to intermediate products is € 58 ,31 /hl.
Article 57.
[...]
1-[...].
2-A The tax rate applicable to spirit drinks is € 1001 ,35 /hl.
Article 58.
[...]
[...]:
a) Licors as defined in point 32 of Annex II of the
Regulation (EC) No 110/2008, of the European Parliament and of the
Council of January 15, 2008, produced from fruit,
plants, honey, milk and cream of the Region;
b) Waiting for bonding and bagaceous distillates in the Region, with the
characteristics and quality defined in point 4 and 6 of Annex II of the
Regulation (EC) No 110/2008, of the European Parliament and of the
Council of January 15, 2008.
Article 61.
[...]
1-[...]:
93
a) Produce per year up to the maximum limit of 200,000 hl of beer,
save with respect to the Autonomous Region of Madeira, where that
limit is 300,000 hl, provided that, in this case, 100,000 hl are
consumed in that Autonomous Region;
b) [...];
c) [...].
2-By way of derogation from the previous paragraph, a single one considers
independent company two or more brewing companies whose production
total annual do not exceed 200,000 hl of beer, with the exception of the Region
Autonomous from Madeira, where that limit is 300. 000 hl.
3-[...].
Article 70.
[...]
1-[...].
2-[...]:
a) [...];
i) [...];
ii) [...];
iii) [...];
iv) [...];
v) [...];
vi) [...];
vii) [...];
94
viii) The products covered by CN codes 3824 90 91, 3824 90
97 and 2909 19 10, when intended to be used as
carburant or fuel.
b) [...];
c) [...];
d) "Level of taxation", the total amount of the ISP and other impositions
charged, with the exclusion of VAT, calculated directly or indirectly,
on the basis of the amount of energy products at the date of your
introduction in consumption.
3-[...].
Article 73.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-A rate applicable to petroleum and energy products obtained from
waste or waste oils, and which are used as a carburant or
as fuel, are taxed according to the level of taxation
applicable to these products.
6-[...].
7-[...]:
a) [...];
b) [...];
c) [...];
95
d) [...];
e) [...];
f) [...];
g) At the rate of between € 100 and € 220 /1000 l, the diesel of
heating sorted by CN code 2710 19 45.
8-[...].
9-Any product used as a carburant is subject to the level of
taxation applicable to the oil and energy product carburetor
replaced.
10-[...].
11-[...].
Article 74.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-Coloured and marked diesel can only be purchased by the holders of
card with microcircuit instituted for the purpose of controlling your
allocation to the destinations referred to in paragraph 3, being the owner or the
legal responsible for the exploitation of the authorized posts for the sale to the
public held responsible for the payment of the tax amount
resulting from the difference between the level of taxation applicable to diesel
road and the rate applicable to the coloured and marked diesel fuel, in relation to the
quantities that sell and that do not stay properly registered in the
informatics system underlying the cards with microcircuitry assigned.
6-[...].
96
7-[...].
8-[...].
9-[...].
Article 83.
[...]
1-[...].
2-[...].
3-[...].
4-[...]:
a) Specific element - € 65.40;
b) Element ad valorem- 23.23%.
5-[...].
Article 84.
[...]
[...]:
a) [...];
b) [...];
c) fine cutting tobacco intended for enrolling cigarettes-46.23%;
d) [...];
97
Article 94.
Prohibition of detention and marketing
1-(Previous body of the article).
2-It is still prohibited from detention, by private individuals, of tobacco products
manufactured that have no bet on the required special stampile
in the previous article, in quantities greater than 800 cigarettes or 2
kilograms, depending on whether they are respectively cigarettes or the remaining
tobacco products.
3-For the purposes of the preceding paragraph, the quantities of tobacco are applicable by
person, except if the movement of these products is carried out by means of
particular transport, in which case the quantities are applicable by means of
transport, presuming in this case that the respective driver is his
holder. "
Article 70.
Repeal of standards in the framework of IEC
Article 43 (3), Article 47 (3) and Article 103 of the Code of the
IEC, approved by Decree-Law No. 566/99, of December 22.
Section II
Tax on petroleum and energy products
Article 71.
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 indicated in paragraph 2 are set by porterie of the members of the Government
responsible for the areas of finance and the economy, taking into consideration the
98
different environmental impacts of each of the petroleum and energy products,
by gradually favoring 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:
Product
CN Code Tax Rate (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
Fuel oil with sulphur content higher than 1% ............................
2710 19 63 a 2710 19 69
15.00
34.92
Fuel oil with sulphur content of 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:
99
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 products
referred to in paragraph 2 shall be fixed by porterie of the competent Member of the Government
Regional, and may be changed within the intervals set in the same number.
Article 72.
Additional to the rates of the tax on petroleum and energy products
1-Maintains in force in 2009 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
100
provided for in Decree-Law No. 63/2004 of March 22 up to the maximum limit of 30
million euros annually.
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 73.
Amendment to Law No. 22-A/2007 of June 29
Article 10 of Law No 22-A/2007 of June 29 is replaced by the following:
" Article 10.
[...]
1-[...].
2-A as of January 1, 2010, the tax base of the incident tax
on the generality of light cars of goods and of the
light-use cars of mixed use shall be formed, in addition to the cylinder,
by the respective emission levels of carbon dioxide, passing these
vehicles to be taxed by reference to the tax rates shown in the
table A of the ISV Code, published in Annex I to this Law, without
injury to the reduction that is applicable to them.
3-By the end of the year 2009, the Institute of Mobility and Transport
Terrestrial, I. P., shall implement the necessary mechanisms to the collection and
treatment of information regarding the emission levels of dioxide from
carbon from the entirety of the cars subject to the ISV. "
101
Article 74.
Amendment to the Tax Code on Vehicles
Articles 7, 8, 10, 12, 17, 18, 22, 29, 29, 29, 29, 29, and 53 of the Code of the
Tax on Vehicles, approved by Annex I to Law No 22-A/2007 of June 29,
abbreviately designated by ISV Code, they are replaced by the following:
" Article 7.
[...]
1-A table A is applicable to passenger cars, cars
mixed-use light which is not provided for in Articles 8 and 9, and
to light cars of goods that are not provided for in the n. 2
and 3 of Article 8, and in Article 9 (b).
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 4 857.50
Environmental Component
Level of CO2 (in grams per kilometre)
Fees (in euros)
Parcel to Abater (in euros)
Vehicles to Gasoline
Up to 115 5.00 475.00
From 116 a to 145 33.00 3 695.00
From 146 a to 175 40.00 4 710.00
From 176 a to 205 90.00 13 460.00
102
More than 205 125.00 20 635.00
Vehicles to Gasoil
Up to 95 14.00 1 048.00
From 96 a to 120 48.00 4 278.00
From 121 a to 140 100.00 10 518.00
From 141 a to 170 120.00 13 318.00
More than 170 168.00 21 478.00
2-[...].
TABLE B
Cylinder Component
Rank of Cylinder
(in cubic centimeters)
Fees by
centimeters
cubic
(in euros)
Parcel to Abater
(in euros)
Up to 1250 .................................... 4.01 2,588.23
More than 1250 ............................... 9.48 9,429.88
3-The light vehicles equipped with gasoil propulsion system, which
present levels of emissions of particles equal to or greater than 0.005
g/km, constants of the respective certificates of conformity, or in their
inexistence, in their respective technical approvals, are subject to a
aggravation of € 500 in the total amount of tax payable, after
applied the reductions to which there is place.
4-[...].
103
5-[...].
6-[...].
7-[...].
8-[...].
Article 8.
[...]
1-[...]:
a) [...];
b) [...];
(c) Passenger cars that are equipped with
hybrid motors, prepared for consumption, in your system of
propulsion, whether of electric or solar power, or gasoline or
diesel.
2-[...].
3-[...].
Article 10.
[...]
[...].
104
TABLE C
Cylinder step (cm3) Value in Euros
From 180 up to 750 51.3
More from 1250 to 102.5
Article 11.
[...]
1-[...].
2-[...].
3-Without prejudice to the provisional liquidation carried out in accordance with paragraph 1, the
taxable person may apply for the assessment of the vehicle to the director of the
customs, up to the end of the payment term referred to in paragraph 1 of the
article 27, with a view to the definitive settlement of the tax settlement
with the following formula:
ISV = C VR
) IR x V (fifth
Where:
ISV-represents the amount of tax payable;
V-represents the commercial value of the vehicle to be determined by the director of the
customs, after concrete assessment of their state of preservation, made in
function of the elements referred to in paragraph 1;
IR-represents the vehicle tax incident on the vehicle of
reference in the year of the first registration of the vehicle to be taxed;
105
VR-it is the selling price to the public of a reference vehicle in the year of the
first registration of the vehicle to be taxed, as stated by the person concerned,
considering itself as such the vehicle of the same brand, model, and system of
propulsion, or, in the case of this non-record of available information, of
similar vehicle, introduced on the national market, in the same year as the
vehicle to be introduced in consumption was enrolled for the first time;
C-is the "Environmental Impact Cost", applicable to vehicles subject to table A,
matriculated for the first time until June 30, 2007 and whose value
corresponds to 25% of the result of the clearance of the environmental component of the
said table.
4-[...].
5-A Judicial challenge of the settlement of the tax on the grounds of
that the respective amount exceeds the value of the tax ascertained in accordance
with the constant formula of paragraph 3 depends on prior application for evaluation
of the vehicle presented pursuant to this Article.
Article 12.
[...]
1-[...].
2-[...]:
a) [...];
b) Deter the taxable vehicles on tax suspension by deadline
maximum of two years after submitted the customs declaration of
vehicles.
c) [...];
d) [...].
3-[...].
106
Article 15.
[...]
1-[...].
2-[...].
3-The status of recognized operator confers on the taxable person the right to
hold the taxable vehicles on suspension of tax by the maximum term
of two years after submitted the customs declaration of vehicles,
implying compliance with the obligations to which they are subject to
registered operators, under penalty of revocation of the authorisation on the terms
established in the previous article.
Article 17.
[...]
1-[...].
2-[...].
3-For the purpose of registration, the light and heavy motor vehicles, the
industrial machines, motorbikes, mopeds, tricycles and quadricycles,
as yet excluded from the tax, become subject to the processing of the
DAV.
4-[...].
5-For the purposes of this Code, and by way of derogation from the number of
statements provided for in Article 430 (5) of the Customs Reformation,
approved by Decree-Law No. 46311 of April 27, 1965 is set at
three the maximum limit of vehicle customs declarations to be submitted,
per calendar year, before the customs.
107
Article 18.
[...]
1-[...].
2-Presented a DAV by the registered operators, the taxable vehicles
remain on suspension of tax for the maximum period of two years,
term to which the application for introduction in consumption should be submitted
or carried out the dispatch, export or subjection of the vehicles to another
tax regime for clearance of the suspensive regime, considering, of
another mode, there is illegal introduction into consumption.
3-[...].
4-[...].
5-[...].
Article 19.
[...]
1-[...].
2-Presented a DAV by the recognized operators, the vehicles
taxable remain on suspension of tax for the maximum period
of two years, term to which the application for
introduction into consumption or carried out the dispatch, export or subjection
of the vehicles to another tax regime for clearance of the suspensive regime,
considering, otherwise, there is illegal introduction into consumption.
3-[...].
4-[...].
108
Article 22.
[...]
1-[...].
2-[...].
3-[...].
4-The supporting document of the payment of the tax with the annotation
of the assigned national tuition permit allows the use without restrictions of the
vehicles referred to in the preceding number as well as of vehicles
introduced in consumption in the state again, by the 60-day time frame
counted since the assignment of the matriculation.
5-[...].
Article 29.
[...].
1-[...].
2-[...].
3-For the purpose of tax refund, the applicant presents at the
customs certifying the cancellation of the national tuition, well
as a copy of the vehicle's dispatch statement or, in the case of
of an export, copy of the single administrative document with the
authorization to exit the vehicle in it averaged.
4-[...].
5-[...].
109
Article 53.
[...]
1-[...].
2-The vehicles referred to in the preceding paragraph which are equipped with
engines prepared for the exclusive consumption, in your system of
propulsion, of liquefied petroleum gas, natural gas or electric power,
or with hybrid motors, prepared for consumption, in your system of
propulsion, whether of electric or solar energy, or of gasoline or diesel,
become fully exempt from tax.
3-[...].
4-[...].
5-[...]:
a) Vehicles must possess an emission level of CO2 by 120
g/km, confirmed by the respective certificate of conformity;
b) [...];
c) [...];
d) [...];
6-[...]. "
Section IV
Single Tax of Circulation
Article 75.
Amendment to the Code of Single Circulation Tax
110
Articles 9, 10, 11, 14, and 15 and 15 of the Single-Circulation Tax Code,
abbreviately designated by IUC Code, approved by Annex II to the Act
n 22-A/2007 of June 29, shall be replaced by the following:
" Article 9.
[...]
[...]:
Fuel Used
Electricity
Total Voltage
Annual tax according to the year of the
tuition (in euro)
Gasoline
Cylinder (cm3)
Other
Products
Cylinder
(cm3)
After the
1995
From 1990 a
1995
From 1981 a
1989
Up to 1000 Up to 1500 Up to 100 16.40 10.30 7.20
More from 1100 up to 1300 More than 1500
up to 2000 More than 100 32.80 18.50 10.30
More from 1300 up to 1750 More than 2000
up to 3000 51.30 28.70 14.40
More from 1750 up to 2600 More from 3000 130.20 69.70 29.70
More than 2600 up to 3500 207.10 112.80 57.40
More than 3500 369.00 189.60 87.10
111
Article 10.
[...]
1-(Previous body of the article):
Rank of Cylinder
(in cubic centimeters)
Fees
(in euros)
Step of CO2
(in grams
per kilometre)
Fees
(in euros)
Up to 1250
More from 1250 up to 1750
More from 1750 up to 2500
More than 2500
26.10
52.40
104.70
314.00
Up to 120
More than 120 by 180.
More from 180 up to 250
More than 250
52.40
78.50
157.00
261.70
2-In the determination of the total value of the IUC, it shall multiply to the collected collection
from the table provided in the previous number, the following coefficients, in
function of the year of acquisition of the vehicle:
Year of acquisition
(Category B Vehicle) Coefficient
2007
2008
2009
1.00
1.05
1.10
112
Article 11.
[...]
[...]:
Vehicles of a gross weight less than 12 t
Gross weight scales
(in kilograms)
Annual Fees
(in euros)
Up to 2500 ............................................. 29.00
2501 a 3500 ......................................... 48.00
3501 a 7500 ......................................... 113.00
7501 a 11999 ....................................... 186.00
113
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 2000e after
Gross weight scales
(in kilograms)
With pneumatic suspension or
equivalent
With another kind of
suspension
With pneumatic suspension or
equivalent
With another kind of
suspension
With suspension
pneumatic or
equivalent
With another kind of
suspension
With suspension
pneumatic or
equivalent
With another type
of suspension
With pneumatic suspension
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)
2 AXES
12000 to 201208186194177185171177169175
12001 a 12999 286336266312254298244287242285
13000 a 14999 289340268316256302247291245289
15000 a 17999 321358299334286318274306272304
> = 18000 to 408454380422362402349386346383
3 AXES
<15000 201286186265177253170244169242
15000 a 16999 283319263297251285241272239270
17000 a 17999 283327263304251290241278239275
18000 a 18999 368406341378327360313347310343
19000 a 20999 369406343378328364314347312348
21000 a 22999 371412344382330410316350313390
> = 23000 to 415461385429369410353393351390
> = 4 AXES
<23000 284317264295251283242270239268
23000 a 24999 358403334376318358306344304341
25000 a 25999 368406341378327360313347310343
26000 a 26999 674765627711599678574651569646
27000 a 28999 684782636729607695584669578662
> = 29000 to 702793653738623705599677594672
114
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 2000e after
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
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)
2 + 1 AXES
12000 to 200202185187176179170172168171
12001 a 17999 277340260316249301241290239288
18000 a 24999 368433344402330384318370315367
25000 a 25999 398443374414356394344379342376
> = 26000 to 740815695758663724640694636689
2 + 2 AXES
<23000 274314258293247278238268237266
23000 a 25999 354401333374316356307342305339
26000 a 30999 675770633716604684585656579651
31000 a 32999 730790685735653702632674627669
> = 33000 to 777937730872696832674799669792
2 + 3 AXES
<36000 688774645720615688597660591654
36000 a 37999 759823713772681737657713652707
> = 38000 to 787926737869704829682802676795
3 + 2 AXES
<36000 687756644703614672594645590640
36000 a 37999 703800660745630711609683604677
38000 a 39999 704851661791631755610726605719
> = 40000 820 1053 770982734937711899705893
> = 3 + 3 AXES
<36000 638755598702570670552644547639
36000 a 37999 751834705776673740651712646705
38000 a 39999 759849712789680754656724651718
> = 40000 to 776862728802695766673735666730
115
Article 13.
[...]
[...]:
Rank of Cylinder
(in cubic centimeters)
Annual fee in euro
(second the year of the vehicle registration)
Later to 1996 Between 1992 and 1996
From 180 to 250
More from 250 up to 350
More from 350 up to 500
More from 500 up to 750
More than 750
5.10
7.20
17.40
52.30
104.60
0
5.10
10.30
30.80
51.30
Article 14.
[...]
The rate applicable to vehicles of category F is € 2 ,10 /kw.
Article 15.
[...]
The rate applicable to vehicles of category G is € 0 ,52 /kg, having the tax o
upper limit of € 10000. "
Article 76.
Tax incentive for the destruction of light automobiles in end-of-life
1-Article 2 of the Decree-Law No. 292-A/2000 of November 15, passes to
following wording:
116
" Article 2.
[...]
1-The tax incentive for the destruction of end-of-life cars is
form of reduction of vehicle tax due by the owner in the
purchase of new lightweight car whose level of CO2 emissions do not
exceed the 120 g/km, in the following terms:
a) [...];
b) [...].
2-[...].
3-[...]. "
2-The tax incentive for the destruction of light automobiles in end of life foreseen in the
decree-law referred to in the preceding paragraph, shall remain in force until December 31 of
2009.
CHAPTER IX
Local Taxes
Section I
Municipal tax on real estate
Article 77.
Amendment to the Municipal Tax Code on Real Estate
Articles 6, 37, 44, 56, 61, 62, 70, 76, 81, 93, 93, 93, 93, 93 and 112 of the
Municipal Tax Code on Real Estate, abbreviately designated by Code of the
IMI, approved by the Decree-Law No. 287/2003 of November 12, go on
following wording:
117
" Article 6.
[...]
1-[...].
2-[...].
3-Considerate land for construction, the land located within or
out of an urban cluster, for which licence has been granted
or authorization, admitted prior communication or issued information
favorable preview of loteeing or construction operation, and still
those who have thus been declared in the acquisitive title,
excepting, the land in which the competent entities veer
any of those operations, specifically those located in zones
green, protected areas or that, in accordance with municipal plans of
spatial planning, are allocated to spaces, infrastructures or
public equipment.
4-[...].
Article 37.
[...]
1-[...].
2-[...].
3-[...].
4-A The assessment reports at the date of the application for enrolment or updating of the
building in the matrix.
5-[...].
6-[...].
118
Article 44.
[...]
1-(Previous body of the article).
2-In the enlarged buildings the rules set out in the previous number
apply, respectively, according to the age of each party.
Article 46.
[...]
1-[...].
2-[...].
3-[...].
4-The tax heritage value of urban buildings in ruins is
determined as if from terrain to construction if treated, accordingly
with deliberation of the municipal chamber.
Article 56.
[...]
1-[...].
2-[...].
3-A The designation of the evaluator experts recouses preferentially in
agronomic engineers, silviculturists, equivalent licensees,
agrarian technical engineers, technical agricultural agents or in
technicians possessing professional habilitation appropriate to the exercise
of those functions.
4-In the absence of graduates or technicians with the qualifications referred to in
previous number, the designation falls in owners of rustic buildings.
119
5-[...].
Article 58.
[...]
1-Direct assessments of rustic buildings are carried out by experts
permanent evaluators, at least one per each finance service,
with observance of the provisions of Article 56.
2-[...].
3-[...].
Article 61.
[...]
1-[...]:
a) [...];
b) [...];
c) Two vowels indicated by the National Association of Municipalities
Portuguese;
d) [...];
e) [...];
f) [...];
g) [...];
h) [...];
i) [...];
j) [...].
120
2-[...].
3-[...].
Article 62.
[...]
1-[...]:
a) Proper triennially, until October 31, the location coefficients
minimum and maximum to be applied in each municipality, on the basis of
in particular in elements provided by local experts and
regional and by the entities represented at the CNAPU, to vigorate
in the following three years;
b) [...];
c) [...];
d) [...];
e) [...];
2-[...].
3-[...].
4-[...].
Article 63.
[...]
1-[...].
2-[...].
3-A The designation of local experts recouses preferentially in engineers
civilians, architects, civil technical engineers, technical agents of
engineering or architecture or in graduates with appropriate curriculum and
121
in technicians possessing professional habilitation appropriate to the exercise
of those functions.
4-(Revogated).
Article 70.
[...]
1-The evaluator experts, the permanent evaluator experts, the experts
places and the vowels appointed by the municipal chambers, take possession
in the face of the head of finance where they provide service and regional experts,
save those mentioned in Article 65 (3), take possession before the
head of finance of the area your residence.
2-[...].
3-The provisions of the preceding paragraph shall apply to the vowels appointed by the
municipal chambers, cabling to the head of finance to request the replacement to the
competent entity.
Article 76.
[...]
1-When the taxable person, the city chamber or the head of finance does not
agree to the result of the direct assessment of urban buildings,
may, respectively, require or promote a second assessment,
within 30 days counted from the date on which the former has been
notified.
2-A The second assessment is carried out with observance of the provisions of the articles
38. and following, by a committee composed of a regional expert
designated by the Director of Finance depending on their position on the list
organized by alphabetical order to that effect, which presides over the commission,
122
a vowel appointed by the respective city hall and the taxable person
or your representative.
3-By the request of the second assessment is due a fee to be set between 5 and 20
units of account, taking into account the complexity of the matter, whose
amount is returned if the patrimonial value is considered distorted.
4-Notwithstanding the provisions of paragraph 2, provided that the tax value,
determined in accordance with the terms of Articles 38 and following, present
skewed relatively to the normal market value, the committee carries out the
assessment in cause and fixed new tax net worth releva
only for the purposes of IRS, IRC and IMT, duly substantiated, of
agreement with the rules set out in Article 46 (2) when it deals with
edifices, or by application of the comparative method of the values of
market in the case of land for construction and land provided for in the
n. 3 of the same article.
5-For the purposes of the previous figures, the tax net worth
considers itself skewed when it is superior in more than 15% of the value
normal market, or when the building features features
values that differentiate it from the normal standard for the zone,
particularly sumptuousness, unusual areas and architecture, and the
tax net worth is lower by more than 15% of the normal value of
market.
6-Where the application or promotion of the second assessment is made
in the terms of paragraph 3, they must be duly substantiated.
7-(Previous n. 3).
8-(Previous n. 4).
9-(Previous n. 5).
123
10-On the designation of the regional experts who integrate the committee referred to in the
n. 2, shall be due to its domicile and the location of the building to be assessed,
with a view to a greater cost savings.
11-A designation of the vowels appointed by the municipal chamber, is carried out
on the following terms:
a) They are affections for indefinite time, to one or more services of
finance;
b) In the lack of appointment of the vowel of the municipal chamber by term
greater than twenty days from the date on which it is sought, the committee is
made up of two regional experts appointed by the Director of
finance, one of which preside, and by the taxable person or his
representative;
c) In the lack of vogal comparisons appointed by the municipal chamber, the
head of finance appoints a regional expert, who replaces it.
12-It shall apply to the vowels designated by the municipal chambers, the willing
in Articles 67 and 69.
13-In the case of the buildings in comownership, whenever there is more than
a request for a second assessment, should the comowners appoint a
only representative to integrate the committee referred to in paragraph 2.
14-A the remuneration of the vowel is the responsibility of the city hall and the
taxable person in the case of your representative.
Article 81.
[...]
1-[...].
2-[...].
124
3-When buildings that integrate inheritance are passed on to a
the sole heir will be inscribed on the respective predial matrix in that name.
Article 93.
[...]
1-[...].
2-[...].
3-[...].
4-The notaries, conservatives and officers of the records, as well as the entities
professionals with competence to authenticate private documents
which title acts or contracts subject to predial registration, where
intervene in acts or contracts that require the presentation of the
predial passbook referred to in paragraph 1 relating to buildings subject to such acts,
contracts or facts, they can obtain it by electronic means and deliver it,
free of charge, to the taxable person.
5-In cases where the IMI model No 1 is delivered for
effects of urban building enrollment or autonomous fraction on the matrix, the
notaries, conservatives and officers of the records, as well as the entities
professionals with competence to authenticate private documents
which title acts or contracts subject to the predial record that intervene
in acts or contracts that require your presentation may obtain it by
via electronic.
Article 112.
[...]
1-[...].
2-[...].
125
3-The rates provided for in points b) and c) of paragraph 1 are high, annually, to the
double in the cases of urban buildings that find themselves bounced there are more
of a year and high, annually, to triple in the cases of buildings in
ruins, considering bounced back or in ruins, the buildings as such
defined in own diploma.
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
10-[...].
11-[...].
12-[...].
13-[...].
14-[...].
15-For the purposes of the application of the IMI fee provided for in paragraph 3, the identification
of the buildings or autonomous fractions in ruins compete in the chambers
municipal and must be communicated to the Directorate General of Taxes in the
terms and deadlines referred to in paragraph 13. "
Article 78.
Addition to the IMI Code
It is added to the IMI Code, approved by the Decree-Law No. 287/2003, of 12 of
November, Article 139, with the following wording:
126
" Article 139.
Communication to the municipal chambers of the results of direct assessment of the
urban buildings
The Directorate General of Taxes makes available, by electronic means, to the chamber
municipal of the area of the real estate situation, the information on the outcome of the
direct assessment of urban buildings. "
Article 79.
Revocation of provisions under the IMI
Article 63 (4) of the IMI Code, approved by the Decree-Law No, is repealed.
287/2003, of November 12.
Section II
Municipal tax on onerous real estate transmissions
Article 80.
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 IMI and the IMT Code, shall be replaced by the following:
" Article 25.
[...]
1-[...].
2-[...].
3-[...].
127
4-[...]:
a) [...];
b) To the devoluted buildings and the crumbling buildings referred to in paragraph 3 of the
article 112 of the CIMI. "
Article 81.
Amendment to the Municipal Tax Code on the Onerous Transmissions of
Real estate
Articles 2, 4, 6, 10, 13, 19, 21, 31, 41, 49, 49, 49, 49, 49 and 55 of the Code
of the Municipal Tax on the Onerous Transmissions of Real Estate, abbreviated
designated by IMT Code, approved by the Decree-Law No. 287/2003, 12 of
November, they shall be replaced by the following:
" Article 2.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-The provisions of the c) of the previous number is not applicable whenever the
excess of the share result from act of sharing by dissolution effect
of the marriage that has not been concluded under the regime of separation of
goods.
128
Article 4.
[...]
[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) In the situations provided for in points a) and b) of Article 2 (3), the
tax is due by the primitive acquirer and by each other
of the successive acquirers, not being applicable to them
any exemption or reduction of fee, yet the part of the price paid
to the promitent seller or the vendor matches any of the
scales provided for in the paragraph b) of Article 17 (1), without prejudice to the
provisions of Article 17 (5) and paragraph 3 of Article 22;
f) [...];
g) [...].
Article 6.
[...]
[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
129
f) [...];
g) [...];
h) [...];
i) [...];
j) [...];
l) The acquisitions by museums, libraries, schools, public entities
business responsible for the public network of schools, institutes and
associations of teaching or education, scientific culture, literary or
artistic and charity, assistance or beneficence, as to the goods
intended, directly or indirectly, to the realization of its purposes
statutaries.
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 € 89700.
Article 10.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
130
6-Are for prior recognition, by dispatch of the Minister of Finance
on information and opinion of the Directorate General of Taxes, the following
exemptions:
a) As provided for in ( b) of Article 6, in para. a) of the Article 2 (2)
8., provided that the value that would serve as a basis for the liquidation of the IMT, case
this was due, ascertained in the terms of rule 5 of Rule 12,
exceeds the amount referred to in Article 9, as well as those provided for in the
point ( b) of Article 8 (2);
(b) Those set out in extravagant legislation to this Code, whose
competence, in the terms of the respective diplomas, be
expressly assigned to the Minister of Finance.
7-Are of prior recognition, by order of the Director General of the
tax on information of competent services, the following
exemptions:
(a) As provided for in points (d), (e), (f), (g), (i), (j) and (l) of Article 6;
(b) Those set out in extravagant legislation to this Code, whose
competence, in the terms of the respective diplomas, be
expressly assigned to the director general of taxes.
8-Are of automatic recognition, competing for your verification and
statement to the finance office where the declaration is submitted
provided for in Article 19 (1), the following exemptions:
a) As provided for in ( a) and c) of Article 6, in Article 7 and in the a)
of Article 8 (2) provided that the value that would serve as a basis of the
liquidation of the IMT, should this be due, ascertained in the terms of
Rule 5. th of Article 12, do not exceed the amount referred to in Article 9;
(b) As provided for in Article 9;
(c) As established in accordance with Article 12 (2) of Law No 2/2007,
of January 15;
131
d) The automatic recognition exemptions set out in legislation
extravagant to the present Code.
9-(Previous n. 7).
Article 13.
[...]
[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
g) [...];
h) the tax equity value of the property of the soil, when the
surface right is temporary, obtains by deducting the value of the
full property 10% for each indivisible period of five years,
as per the time why that right should still last, not
it may, however, the deduction exceeds 80%;
i) [...];
j) [...].
Article 17.
[...]
1-[...]:
132
a) [...]:
Value on which focuses on IMT
(in euros)
Percentage rates
Marginal Average (*)
Up to 89700 0 0
From more than 89700 and up to 122700 2 0.5379
From more than 122700 and up to 167300 5 1.7274
From more than 167300 and up to 278800 7 3.8361
From more than 278800 and up to 557500 8-
Higher than 557500 to 6 (single rate)
(*) At the upper end of the step
b) [...]:
(*) At the upper end of the step
Value on which focuses on IMT
(in euros)
Percentage rates
Marginal Average (*)
Up to 89700 1 1.0000
From more than 89700 and up to 122700 2 1.2689
From more than 122700 and up to 167300 5 2.2636
From more than 167300 and up to 278800 7 4.1578
From more than 278800 and up to 534700 8-
Higher than 534700 to 6 (single rate)
133
c) [...];
d) [...].
2-The onerous acquisition of parcellared figures of the right of ownership applies
the rate referred to in the preceding paragraph corresponding to the nature of the goods
on that it focuses on the right acquired, the rate referred to in the point being applicable.
a) of the preceding paragraph only when it is in cause the transmission of the
usufruct enjoyment, use or housing of urban building or autonomous fraction of
urban building intended exclusively for own and permanent housing.
3-When, in respect of the procurements referred to in points a) and b) from the
n. 1, the value on which the tax focuses is higher than € 89700, is divided
in 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-In cases provided for in points a) and b) of Article 2 (3), the applicable rate
to the amounts referred to in Rule 18 (4) of Article 12 is to which
correspond to the totality of the price agreed upon in the contract, not being
applicable at the rate referred to in paragraph a) of paragraph 1.
6-For the purposes of the a) and b) of paragraph 1, in the transmission of parts of building
the following rules apply:
a) If in the same act if it transmits the totality of the building, at each value
applies the rate corresponding to the entirety of the transmission;
b) If in the act does not transmit the totality of the building, to the taxable value
applies the rate corresponding to the overall value of the building having in
consideration the transmitted part.
134
Article 19.
[...]
1-A The liquidation of the IMT is of the initiative of those concerned, to whose effect they should
present, in any service of finance or by electronic means, a
duly completed official model statement
2-[...].
3-A declaration provided for in paragraph 1 shall also be submitted, in any
service of finance or by electronic means, before the act or fact
translational of the goods, in the exemption situations.
Article 21.
[...]
1-The IMT is settled by the central services of the Directorate General of the
Taxes, on the basis of the statement of the taxable person or officiously,
considering, for all legal effects, the tax act practiced
in the competent finance office.
2-For the purposes of the preceding paragraph, the following rules shall apply:
a) When the settlement is carried out on the basis of the declaration of the subject
liability, considers itself competent for the liquidation of the IMT, the
finance service where the declaration referred to in paragraph 1 is presented
of Article 19;
b) In cases where the liquidation is promoted officiously considers-
if competent for the liquidation of the IMT, the finance service of the
area of the situation of buildings, without prejudice to the provisions of the figures
following.
3-[...].
4-[...].
135
Article 22.
[...]
1-[...].
2-[...].
3-Where the definitive contract is concluded with one of the countering
provided for in points (a), (b), (c) and (d) of Art. 2 (3) or that the fact
tributary occurs before the conclusion of the definitive contract that operates the
legal transmission of the good, and the contractor has already paid the tax
due to this fact, there is only place for further liquidation when the value
that competing for the ultimate transmission is superior to that which served as the basis of the
previous settlement, proceeding to the partial or full cancellation of the tax
if the acquirer benefits from fee reduction or exemption.
4-[...].
Article 31.
[...]
1-[...].
2-When it is found that in the liquidations it has made a mistake in fact or of
right, of which it has resulted in injury to the State as well as in cases in
that there is place the assessment, the head of the finance service where it has been
carried out the liquidation or delivered the declaration for the purpose of the provisions of
in Article 19 (3), it promotes the competent additional settlement.
3-[...].
4-[...].
136
Article 41.
[...]
1-(Previous body of the article).
2-For the purposes of the provisions of this article and following, the service is competent
of finances that has carried out the liquidation.
Article 49.
[...]
1-When it is due IMT, notaries and other employees or entities
that perform notarial functions, as well as entities and
professionals with competence to authenticate private documents
which title acts or contracts subject to predial registration, they cannot wash
the scriptures, any other notarial instruments or documents
private individuals or authenticate private documents that operate
transmissions of immovable property or proceed to the recognition of
signatures in the contracts provided for in points a) and b) of Article 2 (3),
without them being presented the extract of the statement referred to in the article
19. accompanied by the corresponding demonstrator of the collection, which
will file, of this by making mention in the document to which they respect, always
that the settlement should precede the transmission.
2-[...].
3-Havening place the exemption, the entities referred to in paragraph 1 shall avert the
exemption and require the supporting document to file.
4-The entities referred to in paragraph 1 shall submit, by the day 15 of each
month, to the Directorate General of Taxes, in electronic support, the following
elements:
137
a) A relation of the acts or contracts subject to IMT, or of it exempted,
performed in the month antecedent, containing, in respect of each
of these acts, the number, date and importance of the documents of
collection or the grounds of the exemption, names of the contractors, articles
matrix and respective freguesy, or mention of the missing buildings;
b) Copy of the procurations that confirm powers of disposal of goods
real estate in which by waiver of the right of revocation or clause of
similar nature the represented cease to be able to revoke the
proxy, as well as of the respective substabells,
referring to the previous month;
c) Copy of the scriptures or private documents authenticated from
divisions of common thing and sharing of which are part goods
real estate.
5-A the obligation to which the preceding paragraph is concerned also competes
entities and professionals who authenticate private documents, or
any other title, when that form is admitted in alternative to the
public scripture, or recognize the signatures on them bets.
6-Are jointly and severally liable with the taxable person for the payment of the
tax the notaries who celebrate public scriptures and the people who, by
any other form, intervene in the private documents
authenticated, or any other title, when this form is admitted
in alternative to public scripture, as long as they have collaborated on the lack
of liquidation or collection of the tax or, on the date of that intervention,
receipt or use, have not required the supporting document
of the payment or the exemption, if any. "
138
Article 55.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-With a view to enabling the exercise of the right of preference of the authorities
places provided for in this article, the Directorate-General for Taxes
makes available, by electronic means, to the town hall of the situation area
of the immovable the information relating to the scriptures and documents
authenticated private individuals carried out in the previous month.
"
CHAPTER X
Tax benefits
Section I
Status of Tax Benefits
Article 82.
Amendment to the Status of Tax Benefits
Articles 30 and 68 of the Status of Tax Benefits, approved by the Decree-Law n.
215/89, of July 1, abbreviated by EBF, shall be replaced by the following:
139
" Article 30.
[...]
1-Ficam exempt from IRC the interest arising from loans granted
by non-resident financial institutions to credit institutions
residents, as well as the gains achieved by those institutions,
arising from operations of swap and exchange rate operations on time, made
with resident credit institutions, provided that these interest or gains
are not attributable to the stable establishment of those institutions
situated in Portuguese territory.
2-Ficam equally exempt from IRC the gains earned by institutions
non-resident financial, arising from operations of swap and operations
exchange rate on time, carried out with the State, acting through the Institute
of Management of Treasury and Public Credit, I. P., and by the Institute of
Capitalization Funds Management of Social Security, I. P., provided that
these gains are not attributable to the stable establishment of those
institutions located in the Portuguese territory.
Article 68.
[...]
1-[...].
2-A The deduction referred to in the preceding paragraph shall apply, during the years of
2009 a to 2011, once by each member of the subject household
passive that frequent a level of education, and is dependent on verification
of the following conditions:
a) [...];
b) [...];
c) [...];
140
d) [...].
3-[...]. "
Article 83.
Addition to EBF
They are deferred to the EBF, approved by the Decree-Law No. 215/89 of July 1 and republished
by Decree-Law No. 108/2008 of June 26, Articles 70 and 71 with the following
wording:
" Article 70.
Support measures for Road transport of Passengers and goods
1-It is exempt from tax the positive difference between the most-valuable and the least-
valias resulting from the onerous transmission of:
a) Vehicles allocated to the public transport of passengers, with lotion
equal to or greater than 22 seats, by passive IRC subjects
licensed, by the IMTT, I. P., whenever, in the exercise itself or even
at the end of the second following financial year, the reinvestment is carried out
of the totality of the value of achievement in the acquisition of new vehicles,
with lotion equal to or greater than 22 seats, with date of manufacture of,
at least, 2008 and which comply with the environmental standard Euro IV or
superior, affections to the identical purpose;
b) Vehicles affection for transport in taxi, belonging to companies
licensed for that purpose by the IMTT, I. P., whenever, on the own
exercise or until the end of the second following financial year, be carried out
the reinvestment of the totality of the realization value in the acquisition of
vehicles with date of manufacture of at least 2008, affected the identical
purpose;
141
c) Vehicles of goods with a gross weight equal to or greater than 12
tons, acquired before July 1, 2008 and with the first
matriculate prior to this date, allocated to the road transport of
public goods or on account of you, whenever, on the own
exercise or until the end of the second following exercise, the whole of
value of the realization is reinvested in goods vehicles with
gross weight equal to or greater than 12 tonnes and first matriculation
later than July 1, 2008, which are allocated to transport
road of goods, public or on account of outrain.
2-The vehicles subject to the benefit referred to in the preceding paragraph shall
remain registered as elements of the immobilized assets of the subjects
beneficiary liabilities for the five-year period.
3-The benefit provided for in paragraph 1 shall be without prejudice to the application of n. ºs 5 and 6 of the
article 45 of the IRC Code.
4-The costs borne with the acquisition, in Portuguese territory, of
fuels for vehicle supply are deductible, in value
corresponding to 120% of the respective amount, for the purposes of
determination of taxable profit, when it deals with:
a) Vehicles allocated to the public transport of passengers, with lotion
equal to or greater than 22 seats, and are registered as elements
of the immobilized asset of passive IRC subjects that are
licensed by the IMTT, I. P.;
b) Vehicles affection for the road transport of public goods or
on account of outrain, with gross weight equal to or greater than 3.5
tons, registered as elements of the immobilized asset of
taxable IRC subjects and who are licensed by the IMTT, I. P.;
c) Vehicles allocated to transport in taxi, registered as elements of the
fixed assets of IRS or IRC passive subjects, with
organized accounting and which are licensed by the IMTT, I. P.
142
5-The tax benefits provided for in this Article shall be applicable until 31 of
December 2012 and may be cumulable with the tax benefits
interiority and with the relative conventional remuneration measure of the capital
social created by Article 81 of Law No 67-A/2007 of December 31,
provided that globally do not exceed, by taxable beneficiary,
during a period of three years, the amounts set out in accordance with
community rules applicable to aid de minimis , defined in the
Commission Regulation (EC) No 1998/2006 of December 15.
Article 71.
Incentives for 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:
a) 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.
143
3-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.
4-Are deductible to the collection, at IRS headquarters, up to the limit of € 500, 30% of the
charges borne by the owner related to the rehabilitation of:
(a) Real estate, located in "urban rehabilitation areas" and recovered
in the terms of their respective rehabilitation strategies; or
(b) Real estate leased update of the rents in the
terms of the articles 27 and following of the New Regime of
Urban Lease (NRAU), approved by Law No. 6/2006, of 27
of February, which are the subject of rehabilitation actions.
5-The most-valuable ones earned by passive IRS subject residents in
Portuguese territory are taxed at the autonomous rate of 5%, without prejudice to the
option by the encompass, when they are entirely arising from the
disposals of real estate situated in "urban rehabilitation area", recovered
in the terms of their respective rehabilitation strategies.
6-Predial incomes earned by passive IRS subject residents
in Portuguese territory are taxed at the rate of 5%, without prejudice to the option
by the encompass, when they are entirely arising from the
tenancy of:
(a) Real estate located in "urban rehabilitation area", recovered in the
terms of the respective rehabilitation strategies;
144
(b) Real estate leased update of the rents in the
terms of the articles 27 and following of the NRAU, which are the subject of
rehabilitation actions.
7-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, and may be
renovated for an additional five years.
8-Are exempted from the IMT the acquisitions of urban building or fraction
urban building autonomous designed exclusively for own housing
and permanent, in the first onerous transmission of the rehabilitated building,
when located in the "urban rehabilitation area".
9-A withholding the source referred to in paragraph 2 shall have a definite character always
that holders are non-resident entities without establishment
stable in Portuguese territory or taxable persons of IRS residents who
obtain the income outside the scope of a commercial activity,
industrial or agricultural, and may these, however, opt for the encompassing
for the purposes of that tax, in which case the withheld tax has the nature
of tax on account, pursuant to Article 78 of the IRS Code.
10-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
paying entity, of the exemption from which they enjoy or the quality of not
resident in Portuguese territory, to the date on which it is to be carried out
retention at source, staying, in the event of omission of the proof, the substitute
tax obliged thank you to deliver the entirety of the tax that should have been
deducted under the law, the general standards laid down being applicable
in the relevant codes relating to liability for the eventual
foul tax.
145
11-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.
12-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 Code of the
IRC.
13-The obligations laid down in Article 119 and in Article 125 (1) of the
IRS code must be complied with by the managing entities or
registranes.
14-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 units of participation, as well as the
deduction to correspond to them for the purposes of the provisions of paragraph 6.
15-Should the requirements referred to in paragraph 1 cease to occur, cessa a
Application of the scheme provided for in this Article, passing the
Scheme provided for in Article 22 of the Status of Tax Benefits, owing
the income from the investment funds referred to in paragraph 1 that, on the date,
have not yet been paid or placed at the disposal of the respective
holders being taxed autonomously, at the rates provided for in Article 22,
add the corresponding compensatory interest.
16-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 them.
17-The charges referred to in paragraph 4 shall be duly substantiated
and depend on prior certification on the part of the management body of the area of
rehabilitation or of the municipal arbitral commission, depending on the cases.
146
18-The entities mentioned in the preceding paragraph shall refer to the
tax administration the certifications referred to in the preceding paragraph.
19-The exemptions provided for in paragraphs 7 and 8 are dependent on deliberation of the
municipal assembly, which sets out its scope and scope, under the terms of the
n. 2 of the 12 of the Local Finance Act.
20-The tax incentives enshrined in this Article shall apply to the
real estate under rehabilitation actions initiated after January 1 of
2008 and which are found to be completed by December 31, 2020.
21-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) Sejam urban buildings leased out of fast-forward update
of the renown pursuant to Articles 27 and following of the NRAU;
b) Sejam urban buildings located in "urban rehabilitation areas".
22-For the purposes of this Article, it shall be deemed to be:
a) "Rehabilitation Actions", the interventions to confer
appropriate performance and functional safety characteristics,
structural and constructive to one or several buildings, or constructions
functionally adjacent embedded in your logradgold, well
how to their fractions, or to grant you new functional skills,
with a view to allowing new uses or the same use with patterns of
higher performance, of which results a state of
conservation of real estate at least two levels above the assigned
prior to the intervention;
b) "Urban rehabilitation area", the territorially delimited area,
comprising urban spaces characterized by insufficiency,
degradation or obsolescence of buildings, infrastructures
urbanities, social equipment, free areas and spaces
147
green, and may cover in particular areas and historical centres,
property protection areas classified or in the ways of
classification, pursuant to the Cultural Heritage Basics Act,
degraded urban areas or consolidated urban areas;
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 table of the article
33. of the NRAU.
23-A The substantiation of the initiation and completion of rehabilitation actions is of the
competence of the municipal chamber or other entity legally
enabled to manage an urban rehabilitation programme for the area of
location of the immovable, tasked with certifying the state of the real estate,
before and after the works understood in the rehabilitation action.
24-A delimitation of urban rehabilitation areas for the purpose of the present
article is the competence of the municipal assembly, on a proposal from the chamber
municipal, obtained opinion from the IHRU, I. P., within 30 days,
imextendable.
25-Case the delimitation operates on a classified area as critical area of
recovery or urbanistic conversion (ACRRU), there is no place for issuance
of the opinion referred to in the preceding paragraph. "
Article 84.
Abrogation standard
Article 82 of the Law No 67-A/2007 of December 31 is repealed.
148
Section II
Funds and real estate investment companies for housing rental
Article 85.
Subject
The special scheme applicable to real estate investment funds is approved for
housing rental (FIIAH) and real estate investment corporations for
housing rental (SIIAH), which is an integral part of this Act, and which appears
of the following articles.
Article 86.
Scope
The constant regime of this section shall apply to FIIAH or SIIAH constituted during
the five years subsequent to the entry into force of this Law and the real estate by these
acquired in the same period.
Article 87.
Legal regime
1-A The constitution and operation of the FIIAH, as well as the marketing of the
respective units of participation, are governed by the provisions of the Legal Regime of the
Real estate Investment Funds, approved by the Decree-Law No. 60/2002, of 20 of
March, amended by the Decrees-Leis n. ºs 252/2003, of October 17, 13/2005, of 7 of
January, and 357-A/2007, of October 31, and secondarily, by the provisions of the Code
of the Securities, approved by the Decree-Law No. 486/99 of November 13,
changed by Decrees-Leis n. ºs 61/2002, March 20, 38/2003, March 8,
107/2003, of June 4, 183/2003, of August 19, 66/2004, of March 24,
52/2006, of March 15, 219/2006, of November 2, and 357-A/2007, of 31 of
October, with the specificities set out in the following articles:
149
" Article 1.
Denomination and characteristics
1-The real estate investment funds for housing rental
integrate in their denomination the expression " investment funds
real estate for housing lease " or the abbreviation FIIAH.
2-Only FIIAH can integrate into their denomination the expressions referred to
in the previous number.
3-Are FIIAH the funds that constitute with the mentioned characteristics
in Articles 2 to 6 of this legal regime and which adopt that
denomination.
Article 2.
Types and form of subscription
FIIAH is constituted in the form of closed underwriting funds
public.
Article 3.
Value of asset and dispersion
1-After the first year of activity the value of the total asset of the FIIAH shall
reach the minimum amount of € 10 million and have at least 100
participants, whose individual participation may not exceed 20% of the value
of the total asset of the fund.
2-The default of the individual participation limit provided for in the number
previous determines the immediate and automatic suspension of the right to
distribution of FIIAH earnings in the value of the participation exceeding
that limit.
150
3-Without prejudice to the provisions of the preceding paragraph, in the event of default
of the provisions of paragraph 1 may the Commission of the Securities Market
revoke the authorisation of the FIIAH.
Article 4.
Composition of heritage
1-The composition of the heritage of the FIIAH shall apply the provisions of the article
46. of the Legal Regime of the Real estate Investment Funds, being
that at least 75% of its total asset is made up of real estate,
situated in Portugal, intended for renting for housing
permanent.
2-The percentage limit set in the previous number is affixed to the
average of the values checked at the end of each of the last six months,
being respected within two years from the date of constitution of the
FIIAH, and of one year from the date of the capital increase, relatively
to the amount of the increase.
Article 5.
Option to purchase
1-The borrowers of housing credit contracts that proceed to
disposal of the immovable object of the contract to an FIIAH may conclude with
the managing entity of the fund a tenancy agreement.
2-The tenancy in the terms provided for in the preceding paragraph shall constitute the
lessee in a right of option to purchase the property, to the fund,
likely to be exercised by December 31, 2020.
3-The right of option of purchase of the real estate provided for in the preceding paragraph is only
transmittable by death of the holder.
151
4-The right of purchase option provided for in paragraph 2 cesses if the lessee
defaults on the obligation to pay the income to the FIIAH for a period
more than three months.
5-The terms and conditions of exercise of the option provided for in the numbers
previous may be regulated by porterie of the member of the
Government responsible for the area of finance.
Article 6.
Distribution of results
The results regarding the FIIAH participation units are
distributed with a minimum annual and upstream periodicity not
less than 85% of the net results of the fund.
Article 7.
Tax regime
1-Stay exempt from Tax on the Collective Persons ' Throne
(IRC) the yields of any nature obtained by FIIAH
constituted between January 1, 2009 and December 31, 2014, which
operate in accordance with national legislation and with observance of the
conditions laid down in the previous articles.
2-Stay exempt from Income Tax on Singular People
(IRS) and IRC the income relating to units of participation in the
investment funds referred to in the previous number, paid or placed
at the disposal of the respective holders, whether by distribution or
reimbursement, excluding the positive balance between the most-valued and the less-
valias resulting from the disposal of the participation units.
152
3-Stay free of IRS the most valuable ones resulting from the transmission of real estate
intended for own housing in favour of investment funds
referred to in paragraph 1, which occurs by virtue of the conversion of the right to
property of such real estate in a right of lease.
4-The most-valuable ones referred to in the preceding paragraph are to be taxed, in the
general terms, should the taxable person hold the tenancy agreement or
do not exercise the right of option provided for in Article 5 (2),
suspending expiry of expiry and limitation periods for the purpose of
settlement and collection of the IRS, until the end of the contractual relationship.
5-Are deductible to the collection, in the terms and limits set out in paragraph c) of the n.
1 of Article 85 of the IRS Code, the importances supported by the
lessees of the real estate of the investment funds referred to in paragraph 1
as a result of the conversion of a right of ownership of an immovable
in a right to lease.
6-Ficam exempt from IMI, while staying in the FIIAH portfolio, the
urban buildings earmarked for leasing for permanent housing
that integrate the heritage of the investment funds referred to in paragraph 1.
7-Ficam exempted from the IMT:
a) The acquisitions of urban buildings or autonomous fractions of
urban buildings intended exclusively for renting to
permanent housing, by the investment funds referred to in the n.
1;
b) The acquisitions of urban buildings or autonomous fractions of
urban buildings intended for own and permanent housing, in
result of the exercise of the purchase option referred to in paragraph 2 of the
article 5 by the tenants of the real estate that integrate the heritage
of the investment funds referred to in paragraph 1.
8-Stay exempt from Selo Tax all acts practiced, provided that
related to the transmission of the urban buildings intended for housing
permanent that occurs by force of the conversion of the right of ownership
153
of those immovable in a right to lease on them, as well as
with the exercise of the option of purchase provided for in Article 5 (2).
9-Stay exempt from supervisory fees the managing entities of FIIAH in the
which is exclusively concerned with the management of funds of this nature.
10-Stay excluded from the exemptions set out in this article the entities
who are residents in country, territory or region subject to a regime
clearly more favorable tax, list constant approved by portaria
of the Minister of Finance.
11-The obligations laid down in Article 119 and in Article 125 (1) of the
IRS code must be complied with by the managing entities or
registranes.
12-Should the requirements referred to in paragraph 1 cease to occur, cessa a
Application of the scheme provided for in this Article, passing the
Scheme provided for in Article 22 of the Status of Tax Benefits, owing
the income from the investment funds referred to in paragraph 1 that, on the date,
have not yet been paid or placed at the disposal of the respective
holders being taxed autonomously, at the rates provided for in Article 22 of the
even diploma, plus the corresponding compensatory interest.
13-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 them. "
2-The constant regime of this section rafters until December 31, 2020, operating-
if on that date the conversion of the FIIAH into real estate investment funds subject in the
full to the Legal Regime of the Real estate Investment Funds.
154
Article 88.
Real estate investment societies
The constant regime of this section shall apply, with due adaptations, to the
real estate investment companies that come to constitute themselves under special law
and to observe the provisions of the preceding Articles.
Section III
Legislative authorization
Article 89.
Contractual Tax Regime Applicable to Investments in Portugal
It is the Government authorized to make the amendment of Article 41 of the EBF, approved by the
Decree-Law No 215/89 of July 1, as well as the respective current regulations, in the
following sense:
(a) Extension of the term of the duration until December 31, 2020;
b) Definition of the scope of economic activities susceptible to the granting of the
tax benefits in question;
(c) raising the minimum amount of applications relevant to the eligibility of the
projects, respectively, for € 5000000 for the cases provided for in paragraph 1 of the
article 41 and € 250000 for the cases provided for in Article 41 (4);
d) Definition of the conditions of access, by the requirement that the projects are
assessed relatively to:
i) Structuring effect on the economy, either by the regional impact or by the
sectoral effects, particularly in connection with SME linkage;
ii) Direct or indirect Creation, maintenance and qualification of posts of
work;
155
iii) Contributing to technological innovation, by the introduction of new products,
processes or practices of management and access to markets;
iv) Contributing to national scientific research, particularly by the
involvement of entities of the National Scientific and Technological System.
(e) Reception of the new Community provisions on aid of
State;
f) Definition of a mechanism for quantifying the tax benefit globally
assigned;
g) Redefinition of the scope and sense of the relevant applications;
h) Revision and integration of an incentive scheme for research and development;
i) Revision of the procedures for application and assessment of proceedings
contractual benefits of the granting of the implicated benefits;
j) Revision of the conditions for contractuation, surveillance and monitoring of the
eligible project.
CHAPTER XI
Procedure, tax procedure and other provisions
Section I
Tax General Law
Article 90.
Amendment to the General Tax Act
Articles 59, 63-A, 63.-B, 68, 87 and 89.-A of the General Tax Act, approved by the
Decree-Law No. 398/98, of December 17, abbreviated by LGT, passes
to be replaced by the following:
156
" Article 59.
[...]
1-[...].
2-[...].
3-[...]:
a) [...];
b) The publication, within 30 days, of the generic guidelines on the
interpretation and application of tax standards;
c) [...];
d) [...];
e) the provision of binding information, in accordance with the law;
f) [...];
g) [...];
h) [...];
i) [...];
j) [...];
l) [...].
4-[...].
5-A The publication of the elements referred to in points (a), (b), (e), (f) and (i) of paragraph 3 is
promoted by electronic means.
6-A tax administration makes available the electronic version of the codes and
too much updated tax legislation.
157
Article 63-The
[...]
1-[...].
2-Credit institutions and financial companies have the obligation to
provide the tax administration, when requested under the terms of the
the following number, the value of payment flows with cards of
credit and debit, carried out by its intermediary, to taxable persons
entered in certain sectors of activity that they earn
income from the category B of IRS and IRC, without by any form
identify the holders of the said cards.
3-[...].
Article 63-B
[...]
1-[...]:
a) [...];
b) [...].
c) When you check the situation provided for in the paragraph f) of Article 87 or the
income declared in IRS headquarters to stand out
significantly, for less, without justified reason, of the standards of
yield that reasonably can allow the manifestations of
wealth evidenced by the taxable person, in the terms of the article
89.-A.
2-[...].
3-[...]:
a) [...];
b) (Repealed);
c) [...].
158
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
10-[...].
Article 68.
Binding information
1-The binding information on the tax situation of the subjects
liabilities, including, in the terms of the law, the assumptions of the benefits
tax, are required to the maximum officer of the service, the application being
accompanied by the description of the facts whose legal qualification-tax
intends to.
2-Mediant justified solicitation of the applicant, the binding information
may be provided as a matter of urgency, within 60 days, since
that the application is accompanied by a proposal for a framework
tributary.
3-The binding information may not understand facts covered
by tax inspection procedure whose start has been notified
to the taxpayer prior to the application and, if revised nature urgent, acts
or facts whose legal framework-tributary is intended to be
prior to the application.
4-The application may be submitted by taxable persons, other interested
or its legal representatives, by electronic means and second official model
to be approved by the maximum manager of the service, and the answer is notified by the
same route no later than 90 days.
159
5-The binding information may be required by lawyers,
solicitors, reviewers and official technical officers of accounts or by any
entities entitled to the exercise of the tax consultancy about the situation
tax of its duly identified customers, being
compulsorily communicated also to these.
6-In case the binding information is requested as a matter of urgency, the
tax administration, within a maximum of 15 days, notifies
compulsorily the taxpayer of the recognition or not of the urgency and,
if this is accepted, of the value of the fee due, to be paid within five
days.
7-For the urgent provision of a binding information is due a fee to
set between 25 a to 100 units of account, to be fixed in function of complexity
of the matter.
8-A proposal for a legal framework-tax of the facts to which if
refers to the request for urgent binding information considers itself
tacitly sanctioned by tax administration as information
binding if the application is not answered within the time limit set out in paragraph 2.
9-The effects of the tacit dewound provided for in the preceding paragraph restricts-
if specifically to the acts and facts identified in the application and the period
of taxation in which they occur.
10-If the tax administration notifies the applicant of the non-existence of the
assumptions for the provision of an urgent binding information, of the
existence of special technical complexity that makes it impossible to provide
of the binding information, or in the event of a lack of payment of the fee
provided for in paragraph 6, the application follows the rule of binding information.
11-Case the elements presented by the taxpayer for the provision of the
binding information if it flies insufficient, the tax administration
notifies you to suppress the lack within 10 days, under penalty of
archiving of the procedure.
160
12-The request for binding information is filed if it is pending or
come to be filed with a complaint, appeal or court challenge that
imply the facts subject to the request for information.
13-Prior to the provision of the binding information and when to understand it
convenient, the tax administration proceeds to the hearing of the applicant,
by staying suspended the time limits provided for in paragraphs 2 and 4.
14-A tax administration, in relation to the subject matter of the application, cannot
subsequently proceed in a diverse sense of the information provided, save
in compliance with a court decision.
15-The binding information lapses in case of supervenient alteration
of the assumptions of fact or law in which they have assented.
16-The binding information can be revoked, with effect for the
future, after one year from its provision, preceding hearing of the
applicant, pursuant to this Law, with the safeguard of rights and
legitimate interests previously constituted.
17-All the binding information provided, including the urgent ones, are
published within 30 days by electronic means, safeguarding
the elements of personal nature of the taxpayer.
18-Failure to meet the deadline provided for in paragraph 4 of this Article, when the
taxpayer act on the basis of a plausible and good-faith interpretation of the
law, limits its liability to the debt of the tax, covering that
exclusion of liability the fines, interest and other accruals
legal.
19-A limitation of liability provided for in the preceding paragraph shall comprise
the period between the term of the deadline for the provision of the information
binding and the notification of this to the applicant.
161
Article 87.
[...]
1-(Previous body of the article).
2-In the case of simultaneous verification of the application assumptions of the point (s)
d) and point (f) of the preceding paragraph, the indirect assessment shall be carried out
in the terms of paragraphs 3 and 5 of Article 89.
Article 89-The
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
10-[...].
11-A indirect assessment in the case of point f) of Article 87 (1) shall be
made in the framework of a procedure that includes the investigation of the accounts
banking. "
162
Article 91.
Addition of provisions to LGT
It is added to the LGT, approved by the Decree-Law No. 398/98 of December 17, the article
68.--A, with the following:
" Article 68.
Generic guidelines
1-A tax administration is linked to generic guidelines
constants of circulars, regulations or identical instruments
nature, regardless of their form of communication, targeting the
uniformity of interpretation and application of tax standards.
2-They are not investable retroactively to the taxpayers who have
acted on the basis of a plausible interpretation and good faith of the law as
generic guidelines that were not yet in force at the time of the
tax fact.
3-A tax administration shall proceed to the conversion of the information
binding or other kind of understanding provided to taxpayers
in administrative circulars, when a question has been placed on
relevant right and this has been appreciated in the same sense in three
requests for information or is predictable to come into being. "
Article 92.
Revocation of provisions within the framework of the LGT
It is repealed at para. b) of Article 63 (3)-B of the LGT, approved by the Decree-Law n.
398/98, of December 17.
163
Article 93.
Production of effects of changes to LGT
1-A amendment to Article 68 (8) of the LGT, in the wording given by this Law, only
produces its effects in relation to requests for urgent binding information
presented as of September 1, 2009.
2-The binding information prevailing on the date of the entry into force of this Law shall lapse
within four years after that date, save if the taxpayer requests for renewal,
in the terms of the LGT.
Section II
Procedure and Tributary Process
Article 94.
Amendment to the Code of Procedure and the Trial Procedure
Articles 57, 63 and 199 of the Code of Procedure and of the Tributal Process,
approved by Decree-Law No. 433/99 of October 26, abridgingly designated by
CPPT, shall be replaced by the following:
" Article 57.
[...]
1-A notification to those interested in the response to the request for information
binding includes compulsorily includes the information or opinion in which the
tax administration was based on its provision.
2-[...].
3-[...].
164
Article 63.
[...]
1-[...].
2-[...].
3-The procedure referred to in paragraph 1 may be opened within three years of
count from the beginning of the calendar year following that of the realization of the legal business
object of the anti-abuse provisions.
4-[...].
5-[...].
6-[...].
7-[...].
8-The provisions shall not apply if the taxpayer has requested the
tax administration binding information on the facts that the
have reasoned and the tax administration does not respond in the
period of 90 days.
9-[...].
10-[...].
Article 199.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
165
5-A The guarantee is provided by the value of the debt exequale, interest of late
numbered up to the date of the application, with the limit of five years, and costs in the
totality, increased by 25% of the sum of those values.
6-[...].
7-[...].
8-[...].
9-[...].
10-[...]. "
Article 95.
Addition of provisions to the CPPT
1-Is added to Title II of the CPPT, approved by the Decree-Law No. 433/99, of 20 of
October, Chapter VIII, with the epitome " Of the procedure of correction of errors of the
tax administration ".
2-Are deferred to the CPPT, Articles 95-A, 95.-B, 95.-C, which integrate Chapter VIII
added by the preceding paragraph, with the following:
" Article 95-A
Procedure for correction of errors of tax administration
1-The procedure for the correction of errors regulated in this Chapter aims
the repair by simplified means of material errors or manifestos of the
tax administration occurred in the concretization of the procedure
tax or in the stepping up of the tax enforcement process.
2-The procedure is characterized by the dispensation of essential formalities and
simplicity of terms.
166
3-A The initiation of the procedure is without prejudice to the use within the legal period
of any means procedurate or procedural which has as an object to
illegality of the liquidation or the exigency of the debt.
Article 95 -B
Legitimacy, deadline and terms of submission of the application
1-The taxable persons of any tax relations or the holders of
any legitimate interest may, for the purposes of opening the
procedure regulated in this Chapter, request from the leader
maximum of the tax administration the correction of errors that have them
impaired.
2-The request for correction of errors is deducted within 10 days
subsequent to the actual knowledge by the taxpayer of the aggrieved act in
cause.
3-The application to which the previous figures may be referred may be submitted
verbally or in writing in any service of the administration
tax.
4-In the case of the application being presented verbally, it is reduced in writing by the
service of the tax administration that has received it.
Article 95 -C
Competence
1-The request for correction of errors is decided by the maximum leader of the
service or by any other qualified employee in whom it is
delegated that competence.
2-A The decision of the application is instructed by the designated organic unit
generically by the maximum service leader for the purpose.
167
3-The maximum order period of the application is 15 days.
4-A The instruction of the application is carried out summarily, and the services
called to collaborate give priority to the request of the organic unit
referred to in paragraph 2.
5-Should the ground of the application be the illegality of the liquidation, the
indebtedness of debt or other ground for which the law stipulates
a procedural medium of its own, should the taxpayer be invited to replace the
procedure by the appropriate medium.
6-A The order decision is notified to the taxpayer either presentially or by
simple postcard.
7-The rejection of the application is not subject to prior hearing. "
Article 96.
Amendment to the General Regime of Tax Offences
Articles 18, 25, 98, 109, and 114 and 114 of the General Regime of Tax Offences,
approved by Law No. 15/2001 of June 5, abbreviately designated by RGIT,
they are replaced by the following:
" Article 18.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
168
7-The subject goods under the crime provided for in Article 97-A are always
declared lost in favour of the Public Farm.
Article 25.
[...]
1-Whoever has practiced several counterorders is punishable by a fine
whose maximum limit results from the sum of the cofines concretely applied to the
offences in tender.
2-A applicable fine may not exceed double the maximum limit more
elevation of the counter-ordinances in tender.
3-A fine to be applied may not be lower than the highest of the fines
concretely applied to the various counter-ordinations.
Article 98.
[...]
1-Who being owner, depositary, carrier or customs declarant of
any goods seized under the law, divest them or burdening,
destroy, damage or render unusable, in the act of seizure or
subsequently, is punished with imprisonment up to three years or with penalty of fine
up to 360 days.
2-[...].
Article 105.
[...]
1-Who does not deliver to the tax administration, in whole or in part,
tax benefit of more than € 7500, deducted under the terms of
law and that was legally obligated to deliver is punishable by
imprisonment up to three years or fine up to 360 days.
169
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
Article 109.
[...]
1-[...].
2-A The same fine is applicable to whom:
a) [...];
b) Deviating the taxable products from the end assumption in the tax regime
that it is applicable to you or use them in unauthorized equipment;
c) [...];
d) [...];
e) [...];
f) [...];
g) [...];
h) [...];
i) [...];
j) [...];
l) [...];
m) [...];
170
n) [...];
o) [...];
p) [...];
q) [...].
3-[...].
4-[...].
5-[...].
6-[...].
Article 114.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-For counterordinational effects are punishable as a lack of delivery of the
tax provision:
a) the lack of liquidation, liquidation less than due or liquidation
dismisses of tax on invoice or equivalent document, the lack of
delivery, in whole or in part, to the tax creditor of the tax due that
has been liquidated or should have been settled on invoice or
equivalent document, or its mention, deduction or rectification
without observance of the legal terms;
b) [...];
c) [...];
171
d) [...];
e) [...];
f) [...].
6-[...]. "
Article 97.
Addition to the General Regime of Tax Offences
It is added to the RGIT, approved by Law No. 15/2001 of June 5, Article 97, with a
following wording:
" Article 97.
Smuggling of goods likely to inflict the death penalty or torture
1-Who import or export, without the corresponding authorizations
issued by the competent authorities, or, by any means,
introduce or withdraw from the national territory without presenting them to the resorts
customs, the goods which, in practice, can only be used for
apply for the death penalty or inflict torture or cruel treatment,
inhuman or degrading, typified in Annex II to Regulation (EC)
1236/2005, of the Council, of June 27, 2005, is punishful
of imprisonment up to five years or penalty of fine up to 600 days.
2-Who to export, without the corresponding authorizations issued by the
competent authorities, or, by any means, to withdraw from the territory
national without presenting them to the customs offices, the goods
likely to be used to inflict torture or cruel treatment,
inhuman or degrading, provided for in Annex III to Regulation (EC)
1236/2005, of the Council, of June 27, 2005, is punishful
of imprisonment up to three years or penalty of fine up to 360 days.
3-A attempt is punishable. "
172
CHAPTER XII
Community tax harmonisation
Section I
Council Directive No 2007 /74/CE of December 20, 2007
Article 98.
Approval of the VAT exemption scheme and the IEC on the import of goods
carried in the baggage of travellers from countries or territories
third parties
1-The VAT exemption and applicable IEC scheme is approved in the import of
goods carried in the baggage of travellers from countries or
third territories, published in annex to this Article and which it is a part of
member, which transposes to the internal legal order to Directive No 2007 /74/CE of the
Council, of December 20, 2007, forming an integral part of this Law, and
constant of the following articles:
" Article 1.
Subject
1-The present regime sets out the rules on exemption from tax
on the value added (VAT) and excise taxes
(IEC) due to the import of the goods contained in the baggage
personnel of travellers from a third country or territory.
2-The present arrangements shall still apply to goods carried in the
luggage of the traveller, when the journey starts in a member state and
imply transit through a third country, or start in a
third territory, in case the traveller does not make proof that the goods
173
have been acquired under the general conditions of taxation of a State
member and did not benefit from any refund of VAT and IEC.
3-The landless overflight is not considered transit, within the meaning of the
previous number.
Article 2.
Definitions
1-For the purposes of this regime, it is understood to be:
a) "Private recreational aviation" and "private recreational navigation", the use
of an aircraft or a vessel by its owner or by
a natural or legal person who uses it upon hire or the
another title, for non-commercial purposes, specifically for purposes that
are not the transport of persons, of goods or the provision of
services, on an onerous basis, or in the interests of public authorities;
b) "Personal baggage", the set of the baggage that the traveller presents
to the customs authorities at the time of their arrival, as well as the
goods that subsequently present to the same authorities,
as long as it proves to have been registered as accompanied baggage,
at the time of departure, together with the company that assured him of the
transport;
c) "third country" and "third territory", a country or territory as
such defined, for the respective purposes, in the VAT Code and in the
Code of IEC;
d) "Viajante":
i) Any person who temporarily in the national territory
and here do not post your habitual residence;
174
ii) Any person who returns to the national territory where he / she owns the
your usual residence, after a temporary stay in a country or
third territory;
iii) The crew of a means of transport used in traffic between
a third country or territory and the national territory;
E) "Travellers using air transport" and " travellers who use
sea transport ", travellers travelling by air or
maritime, with the exception of private recreational aviation or the
private recreation navigation.
2-For the purposes of VAT and IEC, the goods contained in the baggage of the
travellers coming from the Principality of Monaco and the Isle of Man are
considered as coming from, respectively, France and the Kingdom
United Kingdom of Great Britain and Northern Ireland.
3-For the purposes of VAT, the goods contained in the baggage of travellers
coming from the United Kingdom's areas of sovereignty of Great Britain and
Northern Ireland situated in Akrotiri and Dhekelia, are considered to be
coming from the Republic of Cyprus.
4-For the purposes of the IEC, the goods contained in the baggage of travellers
coming from San Marinho are considered to come from Italy.
Article 3.
Exemptions
1-The goods contained in the personal baggage of travellers are exempt from the
VAT and IEC, on the basis of the pecuniary and quantitative thresholds
set out in Articles 4 to 6, in the condition of dealing with
imports without a commercial character.
2-Imports covered by the previous number are those with a
occasional character and respect exclusively to goods reserved to the
175
personal or family use of the travelers or which are intended for the offer, not
may represent, either by the nature of the goods, or by its
quantity, any purpose of commercial order.
Article 4.
Pecuniary thresholds
1-Are exempt from VAT and IEC as imports of goods, with
the exception of those referred to in Article 5, the total value of which does not exceed € 300 per
traveller.
2-For travellers using air and sea transport the threshold
pecuniary referred to in the preceding paragraph is € 430.
3-The exemption threshold is reduced to € 150, with respect to travellers of
age of less than 15 years, regardless of the means of transport
used.
4-When the overall value of various goods exceeds, per traveller, the
pecuniary thresholds, exemption is granted until the limit of such amounts
for those goods that, if imported separately, could
benefit from the exemption, and the value of a commodity may not be
fractionated.
5-For the purpose of application of the previous figures is not taken in
consideration of the value of the goods contained in the personal baggage of the
travelers, temporarily imported or reimported following the
temporary export, as well as the value of medicines
corresponding to the personal needs of travellers.
Article 5.
Quantitative limits
1-Are exempt from VAT and IEC:
176
a) The constant products of the Map I, annex to the present regime, within
of the limits in it indicated;
b) The fuel contained in the normal reservoir of the means of
motor transport and the one contained in a portable reservoir in a
quantity that does not exceed 10 litres.
2-The exemptions provided for in the a) of the previous number are not applicable to the
travellers of less than 17 years of age.
3-A exemption can be applied to any combination of tobacco products
or of the types of alcohols and alcoholic beverages, mentioned in the points a) and b)
of Map I, annexed to the present regime, provided that the total of the proportions
used do not exceed 100% of the total exemptions established for any
one of the products referred to in each point.
4-The value of the goods referred to in this article is not taken in
consideration for the purposes of the application of the exemption provided for in paragraphs 1 and 2 of the
previous article.
Article 6.
Crew of a means of transport
In the case of the goods contained in the baggage of the crew of a medium of
transport, on the occasion of a journey carried out within the framework of its activity
professional, the exemptions provided for in Articles 4 and 5 are applicable, provided that:
a) its total value does not exceed € 200, per crewmember;
b) Tobacco products do not exceed the quantitative limits referred to
in Mapa II, annexed to the present regime.
177
Article 7.
Minimum threshold for charging
VAT and IEC are not the subject of collection when the respective
amounts are equal to or less than € 10. "
ANNEX
Map I
(As referred to in Article 5)
a) Tobacco products: Cigarettes .......................................................................
200 units
Or Cigarillos (cigars with a maximum weight of 3g per unit) ...... 100 units Or Charutos ......................................................................................................... 50 units Or Tobacco for smoke ........................................................................................ 250 grams
b) alcohols and alcoholic beverages:
Alcohol and alcoholic beverages of alcoholic content higher than 22% vol. or non-denatured ethyl alcohol of alcohol content of 80% vol. ....................................................................................
In total 1 litre
or
Alcohol and alcoholic beverages of alcoholic content not more than 22% vol. In total 2 litres c) Quiet Wine ...................................................................................... In total 4 litres
d) Beer ....................................................................
In total 16 litres
178
Map II
(As referred to in Article 6)
Tobacco products:
Cigarettes ...............................................................
80 units
Or Cigarillos (cigars with a maximum weight of 3g per unit) .....................................................................
20 units
or
Cigars .............................................................................................
10 units
or
Tobacco to smoke ...........................................................................
50 grams
2-It is repealed the Decree-Law No. 179/88 of May 19.
Section II
Exemption from VAT on the import of certain goods
Article 99.
Amendment to Decree-Law No 31/89 of January 25
Article 22 of the Decree-Law No. 31/89 of January 25 regulating the exemption of VAT in the
import of certain goods, is replaced by the following:
179
" Article 22.
1-Without prejudice to the provisions of the following article, they are exempt from imports of
goods that are the subject of remittances whose overall value does not exceed
€ 22.
2-When the value of the goods contained in a shipment exceeds the
amount mentioned in the preceding paragraph, VAT is not applicable when the
value to be charged is equal to or less than € 10. "
Section III
Transposition of Council Directive No 2008 /8/CE of February 12
2008
Article 100.
Legislative authorisation in the VAT
1-It is the Government authorized to make the transposition to the internal legal order of the
article 2 of Council Directive No 2008 /8/CE of February 12, 2008, which
changes the Council Directive No 2006 /112/CE of November 28, 2006 in what
respects the place of services benefits.
2-The meaning and extent of the changes to be made in the VAT legislation, pursuant to the
legislative authorization provided for in the preceding paragraph, are as follows:
a) Change Article 6 of the VAT Code in the sense of establishing as a general rule
of localization of the benefits of services made to taxable persons, including
legal persons not covered by the ( a) of Article 2 (1) of the same
Code that should be registered for VAT purposes, the seat of the head office,
stable or domicile establishment of the recipient of the services;
180
b) Establish in Article 6 of the VAT Code, as a general rule of location of the
benefits of services made to non-taxable persons, the seat of the registered office, of the
stable or domicile establishment of the provider;
c) By way of derogation from the general rules referred to in points a) and b) , establish,
regardless of the nature of the acquirer, the following rules of location:
i) For operations related to immovable property, including the provision of
accommodation services, the place where the immovable is located;
ii) For the benefits of ride-hailing services, the place where if
carries out the transport in function of the distances travelled;
iii) For the benefits of cultural, artistic, sporting, scientific services,
educational and similar, and the services of catering and catering , the place where
these benefits are materially executed;
iv) For the benefits of catering services and catering carried out on board
of vessels, aircraft or convoys, during a transport of
passengers in the Community, the place of departure from transport;
v) For the short-lived rental of means of transport, the place where the good
is placed at the disposal of the recipient;
d) By way of derogation from the general rule referred to in para. b ), establish in the case of services
provided to non-taxable persons, the following rules of location:
i) For the benefits of services carried out by intermediaries acting on
name and on the account of outrain, the place where the provision of the
main operation;
ii) For the benefits of transport services of goods, with the exception of
intra-Community transport of goods, the place where the transport takes place
depending on the distances travelled;
iii) For the benefits of intra-Community transport services of goods, the
place of departure from transport;
181
iv) For the benefits of accessory services of transport and the periings and
work on tangible movable property, the place where they are materially
performed;
v) For telecommunications, broadcasting and television services and services
provided by electronic means by taxable persons with registered office,
permanent establishment or domicile outside the Community, the place where the
recipients have their domicile or habitual residence;
vi) When they are provided to non-taxable persons established or
domiciliated outside the Community, the place of the domicile or residence
customary of the recipient of the following services: copyright disposals,
of patents, licences, industrial and commercial brands and similar rights;
benefits of advertising services; services benefits of consultants,
engineers, study offices, lawyers, accountant experts and
similar benefits, as well as the processing of data and the supply of
information; obligations to not exercise, in whole or in part, a
professional activity or the rights referred to in this point; operations
banking, financial and insurance, with the exception of the rental of safes-
strong; placement of personnel at the disposal; leasing of movable property
tangible ones, with the exception of means of transport; access to the systems of
distribution of natural gas and electricity, as well as benefits of
transport services through such systems, and benefits from others
directly related services; telecommunication services; services
of broadcasting and television and services provided by electronic means;
e) Use the possibility conferred on Art. 59 of Directive No 2006 /112/CE
of the Council, of November 28, 2006, to provide for taxation in territory
national of the following benefits of services:
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i) The leasing of means of transport carried out by providers who do not
have a seat, permanent establishment or domicile in the Community a no
taxable persons, when their actual use occurs in territory
national;
ii) The leasing of tangible movable property, with the exception of means of
transport, carried out by providers with a registered office, stable establishment or
domicile in national territory, to residents outside the Community, when the
effective use of such goods occurs in national territory;
f) Consider as taxable persons the recipients of the benefits of services
covered by the point a) , when the providers do not have in territory
national the head office, stable establishment or domicile;
g) Establish the obligation to deliver a recapitulatory attachment by subjects
liabilities covered by the paragraph a) of Article 2 (1) of the VAT Code, which
provide services to taxable persons registered in other member states,
in respect of which the tax is due in the member state of the acquirer.
3-It is the Government authorized to transpose to internal planning the Directive
n 2008 /9/CE of the Council of February 12, 2008 laying down the modalities of
refund of VAT to taxable persons not established in the Member State of
reimbursement but set out in another member state, as well as to proceed to
necessary adjustments to the reimbursement procedures for taxable persons
established outside the Community.
4-The meaning and extent of the changes to be made in the VAT legislation, pursuant to the
legislative authorization provided for in the preceding paragraph, are as follows:
a) Establish an electronic system of receipt and processing of applications for
VAT refund;
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b) Preview that applications for reimbursement must respect the amounts of VAT
greater than € 400, in the case of tax periods of less than one calendar year but
not less than three months, or € 50, in the case of applications relating to periods
of a refund of a calendar year or the remaining part of a calendar year;
c) Determine that requests for reimbursement should be decided on the deadline of
four months from receipt of the application, this being that deadline being raised for six
or eight months, respectively, when for the assessment of the refund to
tax administration has formulated one or two requests for information
additional;
d) Impose payment of the reimbursements within a maximum of 10 working days to be counted
of the expiry of the deadlines referred to in the preceding paragraph.
CHAPTER XIII
Diverse provisions with tax relevance
Section I
Specific schemes
Article 101.
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 IAPMEI under the
System of Incentives for Revitalization and Modernization of the Corporate Fabric (SIRME).
Article 102.
Constitution of guarantees
It is exempt from stamp duty the constitution in 2009 of guarantees in favour of the State or
of the social security institutions, in the scope of the application of Article 196 of the Code of
Procedure and of the Tributary Process or of the Decree-Law No. 124/96 of August 10.
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Article 103.
Rate of waste management
Articles 58 and 60 of the Decree-Law No. 178/2006 of September 5, passes to
following wording:
" Article 58.
Rate of waste management
1-The managing entities of management systems of specific flows of
waste, individual or collective, of CIRVER, of facilities of
incineration and co-incineration of waste and landfill are obliged to
payment of a waste management fee aiming to compensate for the
administrative costs of monitoring the respective activities and
stimulate compliance with national objectives in management
of waste.
2-A The waste management fee has annual periodicity and focuses on the
amount of waste managed by the entities referred to in the number
previous, taking the following values:
a) € 1 per tonne of waste managed in incineration plants or
of co-incineration;
b) € 2 per tonne of urban and similar waste and inert waste
of construction waste and demolition deposited in landfill;
c) € 2 per tonne of waste indexed at the collection rate fixed in the
license of the managing entities of specific flows systems of
waste, individual or collective, and that through such systems not
are forwarded for reuse, recycling or valorisation, in the
terms of the conditions set out in their respective licences;
d) € 5 per tonne of waste deposited in landfill of CIRVER;
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e) € 5 per tonne of another type of waste not provided for in points
previous ones deposited in landfilings.
3-The values of the waste management fee, with the exception of the said in the
point ( c) from the previous number, are aggravated in 50% for waste
corresponding to the fraction characterized as recyclable according to the
applicable technical standards approved by porterie of the member of the
Government responsible for the area of the environment.
4-A waste management fee has the minimum value of € 5000 per
debtor entity.
5-A The waste management fee should be passed on in the tariffs and benefits
financial charged by the debtor entities so as to guarantee the
compliance with the provisions of Article 7.
6-A The settlement and payment of the waste management fee are
disciplined for office of the minister responsible for the area of the environment.
7-The product of the waste management fee is affected in the following terms:
a) 70% in favour of the licensor entity of the management facilities of
waste in cause and 30% in favour of the ANR, in cases covered by the
points (a), (b) and (e) of paragraph 2;
b) Integrally in favour of the ANR in the cases covered by points (c) and
(d) of paragraph 2.
Article 60.
Common rules
1-[...].
2-[...].
3-[...].
4-[...].
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5-Without prejudice to the rules of allocation set out in Articles 54, 56 and 58.
of the present decree-law, the revenue generated by the disciplined fees in the present
chapter constitutes own and exclusive revenue from ANR or ARR,
depending on the one that proves competent in the matter. "
Section II
Legislative authorisations
Article 104.
Legislative authorizations under the IRS and the Selo Tax
It is the Government authorized to legislate in the direction of revising:
a) The taxation regime in IRS, in the prevailing legal framework, or in tax of the
seal of the social games of the State, whose organisation and exploitation is found
legally assigned, through exclusive rights, to the Holy House of Mercy
of Lisbon;
b) The rules of taxation of taxable persons who earn premiums or that
acquies the stakes of the games referred to in the preceding paragraph at a rate up to 10%,
focusing on the revision in stamp duty;
(c) the tax replacement scheme, within the framework of the game, extending in what
respects national financial intermediaries, whenever the fate of the
game operator revenue sits outside the national territory.
Article 105.
Tax Regime applicable to products marketed by the insurers and
corporate management of pension funds
1-It is the Government authorized to make amendments to the EBF and the IRS Code of
mode to eliminate negative differentiations and to ensure a treatment of neutrality
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to mutualistic solutions and modalities in the area of foresight, protection and savings
individual, in the face of the tax regime currently applicable to marketed products
by the insurers and holding companies of pension funds.
2-The meaning and extent of the changes to be made in the terms of the preceding paragraph are the
following:
a) It must be explicitly consecrated that the structural tax benefits
intended to foster underwriting or adherence to insurance and operations of the branch
life, insurance of personal accidents, savings plans-reform and related, well
as the respective ancillary obligations, in particular the constants of the
articles 12, 27, 86, and 127 and 127 of the IRS Code and Articles 16 and 21 of the
EBF, are also applicable to modalities of mutualistic cariz;
b) They must be required for financial products corresponding to modalities of
cariz mutualist access requirements and enjoy the tax benefits at all
identical to those currently applicable to the products marketed by the
insurer companies and pension fund companies.
Article 106.
Combating fraud and tax evasion
1-The Government presents to the Assembly of the Republic, until the end of February 2009,
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 evasion
tax, in particular the indirect assessment of the taxable amount and the derogation
administrative of the duty of bank secrecy, and shall also proceed to a
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assessment of the suitability of these same instruments, taking into account criteria of
efficiency of the inspection action.
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
tax offences resulting from inspection actions, specifically
by evidencing, in aggregate form, the end result of the processes.
Article 107.
Unfolding of the Tax Courts
1-It shall be the authorized Government, under the terms of the d) of Article 161 of the Constitution, the
amend the Statute of the Administrative and Fiscal Courts, passed by the Law No
13/2002, of February 19, as amended by the Laws n. 4-A/2003 of February 19,
107-D/2003, of December 31, 1/2008, of January 14, 2/2008, January 14
and 26/2008, of June 27.
2-A The authorization referred to in the previous article is granted in the sense of allowing the
unfolding of the tax courts up to three levels of expertise, the creation of
tax courts of 1 th instance with an extended territorial jurisdiction,
specified in reason of the value of the action or matter and the creation of a cabinet of
technical advice to magistrates.
3-A The extension of the legislative authorization granted is as follows:
a) Possibility of unfolding the tax courts, when the volume
procedural the justifying, up to three levels of expertise;
b) Re-porate the three levels of specialization to judgements of great instance, judgements
average instance and small instance judgements;
c) Definition of the jurisdiction of the judgements referred to in the preceding paragraph in relation to the
value of shares and matter.
d) The establishment of a technical advisory office to the magistrates.
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4-A The legislative authorization granted by this Law has the duration of 180 days.
Article 108.
Tax regime for uncustomary residents in IRS
1-It is the Government authorized to set up a tax regime for non-standard residents in
IRS, by changing, in consonance, the constant provisions of the IRS Code and the LGT.
2-The sense and extent of the legislative authorization granted are as follows:
a) Amendment of the concept of uncustomary residence in Portugal, for the purposes of the
IRS, and of the point b) of Article 16 (1) of the respective Code, taking into account
that:
i) The taxable person, becoming a resident in Portuguese territory, cannot
have been taxed as such, at the headquarters of that tax, in none of the
five years prior to the acquisition of this latter quality;
ii) The taxable person acquiesn the right to be taxed as a resident no
customary for the period of ten consecutive years with the respective enrolment
of that quality for cadastral effects;
iii) The enjoyment of the right to be taxed as an unhabitual resident in each year
of the period referred to in the preceding paragraph requires that the taxable person be
considered resident for the purposes of the IRS;
b) Not encompassing, for the purposes of its taxation, unless the respective option
holders, of the net income of Category A being earned in activities of
high value added, with scientific, artistic or technical character, to be defined
by porterie of the Minister of Finance, by resident taxable persons who do not
have habitual residence in Portugal;
c) Option by the application of the method of exemption by the resident taxable persons
who, having no habitual residence in Portugal, obtain income in the
foreigner category B, earned in service delivery activities of
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high value added, with scientific, artistic or technical character, to be defined
by the porterie of the Minister of Finance, or from the property
intellectual or industrial or the provision of information relating to a
experience gained in the industrial, commercial or scientific sector, as well as
of categories E, F or G, when, alternatively:
i) Possam to be taxed in the other contracting State, in accordance with
convention to eliminate double taxation celebrated by Portugal with
such State;
ii) Possam to be taxed in the other country, territory or region, in compliance
with the Fiscal Convention Model on the Throughput and the Heritage of the
OECD, interpreted in accordance with the observations and reserves of Portugal,
in cases where there is no convention to eliminate double taxation
celebrated by Portugal, as long as those do not build an approved list
by the porterie of the Minister of Finance concerning taxation regimes
privileged, clearly more favorable and, well, as long as the
income, are not to be considered obtained in Portuguese territory;
d) Option by the application of the method of exemption by the resident taxable persons
who, having no habitual residence in Portugal, obtain income in the
foreign from Category A when, alternatively:
i) be taxed in the other contracting State, in accordance with
convention to eliminate double taxation celebrated by Portugal with that
State;
ii) Be taxed in the other country, territory or region, in cases where not
there is convention to eliminate double taxation celebrated by Portugal,
provided that the income is not to be considered obtained in territory
Portuguese;
e) Option by the application of the method of exemption by the resident taxable persons
who, having no habitual residence in Portugal, obtain income in the
foreign from Category H, when, alternatively:
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i) Be taxed in the other Contracting State, in accordance with
convention to eliminate double taxation celebrated by Portugal with that
State;
ii) Income shall not be to be considered obtained in Portuguese territory, and,
how much to those who have origin in contributions, as long as the same
have not generated a specific deduction for the purposes of the IRS Code;
(f) Taxation of net income of Category A earned in activities of
high value added, with scientific, artistic or technical character, to be defined
by porterie of the Minister of Finance, by resident taxable persons who do not
have habitual residence in Portugal at the rate of 20%.
CHAPTER XIV
Active operations, regularizations and guarantees of the State
Article 109.
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 € 285 million, not counting for this limit the amounts
regarding the restructuring or consolidation of state credits, 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 € 356 million, no
counting for this limit the amounts referring to 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
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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.
Article 110.
Mobilization of assets and recovery of credits
1-Stay the authorised 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 installments, 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 the debtors se
find framed in a special business recovery process or
of insolvency or in an extrajudicial procedure of conciliation;
b) Redefinition of the conditions of payment and, in cases duly
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;
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c) Realization of increases in capital with any financial assets, as well as
upon conversion of credit into capital of debtor companies;
d) Acceptance, such as dation in fulfillment, of immovable property, movable property, values
securities and other financial assets;
e) Alienation of credits and other financial assets;
(f) Acquisition of assets by exchange with other public or in the table
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 financial services relating to the transaction
indicated in the preceding paragraph, regardless of its value, and may this be
preceded by procedure by negotiation, 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 joint-stock companies 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
the respective recovery;
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d) To the hiring of the provision of services in connection with the recovery of the credits
of the State, in duly substantiated cases.
4-The Government informs the Assembly of the Republic of the justification quarterly and
conditions of the operations carried out under this Article.
Article 111.
Acquisition of assets and assumption of liabilities and liabilities
1-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 establishments manufactures from 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, 2008, arising from financial relations between the
State and the autonomous regions, up to the amount of € 7.5 million, in the framework of
flexible management.
2-The financing of the operations referred to in the preceding paragraph shall be secured by endowment
budget entered in Chapter 60 of the Ministry of Finance and Administration
Public.
Article 112.
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 29
of August, is the Government authorized to meet charges with the benefits to be settled
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referring to public investment contracts in the form of leasing, up to the limit
maximum of € 49533000.
Article 113.
Anticipation of community funds
1-Specific Treasury operations carried out to ensure the closure of the CSF
III and the implementation of the QREN, including community initiatives and Cohesion Fund,
are to be regularised by the end of the 2010 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) Relatively to the programmes co-financed by the ERDF, by initiatives
community and by the Cohesion Fund € 662 million;
b) Relatively to the programmes co-financed by the EAGF-Guidance, by the
FEADER, by the IFOP and the European Fisheries Fund € 430 million.
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 2008.
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, 2005,
relating to the financing of the common agricultural policy.
6-By way of bridging possible difficulties inherent in the process of closure of the
CSF II and CSF III and the implementation of the QREN in respect of co-financed programmes
by the European Social Fund (ESF), including community initiatives, lies the Government
authorized to anticipate payments on account of Community transfers from the Union
196
European with support in social security funds that cannot exceed each
moment, considering the anticipations made since 2007, the amount of
€ 350 million.
7-A The regularization of the active operations referred to in the preceding paragraph shall occur until the
end of fiscal year 2010, staying for such the IGFSS, I. P., authorized to
to be ressarcased in the corresponding appropriations transferred by the Commission.
Article 114.
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. (IGCP, I. P.), saved
legal provision 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 transfers and refusal of the anticipations of twelfth, 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 IGCP, I. P., for receipt,
accounting for and control of own revenues.
5-Business public entities must maintain their availabilities and applications
financial to the IGCP, I. P., sensing them for that effect applicable the scheme of the
treasury of the State, approved by the Decree-Law No. 191/99 of June 5.
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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 115.
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 116.
Exoneration of the quality of partner
1-In addition to the grounds provided for in Article 240 (1) of the Code of Societies
Commercials, can the state exonerate itself of the quality of partner in commercial society
in which he detains equal or less than 10% of the social capital, whose value does not
exceeds € 2500 and presents reduced liquidity, and that in the last five years has
presented negative results or has not distributed dividends, provided that
check any of the following requirements:
a) The participation has been declared lost in favour of the State or has come to
respective title by legitimate succession, prescription, or extinction of person
collective partner;
b) The participation of the State origins in the conversion of credits in capital
social in the context of special processes of company recovery or
insolvency.
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2-The exoneration provided for in the preceding paragraph shall apply to the provisions of paragraphs 2 and 4 a to 8 of the
article 240 of the Code of Commercial Societies, regardless of the type of
society in question.
3-A exoneration of the quality of the partner shall be the subject of disclosure on the website of Internet from the
Directorate General of Treasury and Finance.
Article 117.
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 2009 is
fixed, in terms of annual net flows, at € 2500 million.
2-They are not covered by the limit set in the previous number the operations
resulting from deliberations taken within the European Union.
3-The responsibilities of the State arising from the commitments of the concession, in 2009,
of credit insurance guarantees, of financial credits, insurance-collateral and insurance of
investment may not exceed the amount equivalent to € 1100 million.
4-The maximum limit for the granting of guarantees by legal persons of public law,
in 2009, it is fixed, in terms of annual net flows, at € 10 million.
Article 118.
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 2009, in Chapter 60 of the Ministry of Finance and the
Public Administration, may be used in expenses whose payment is
achievable until February 15, 2010, provided that the obligation for the State has been
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constituted until December 31, 2009 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, 2010.
Article 119.
Settlement charges
1-The State Budget ensures where necessary, by budgetary allocation
entered in chapter 60 of the Ministry of Finance and Public Administration, the
satisfaction of the obligations of the extinct entities whose remaining asset has been transmitted to
the State, in the seat of sharing, up to the competition of the respective transferred value.
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 120.
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.
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CHAPTER XV
State funding and management of public debt
Article 121.
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 123, to increase direct global net borrowing, up to the
maximum amount of EUR 6379.2 million.
Article 122.
Financing of housing and rehousing
1-Stay the Institute of Housing and Urban Rehabilitation, I. P. (IHRU, I. P.), authorized:
a) to borrow, specifically from the European Bank of the
Investment, up to the limit of € 150 million for the financing of the Program
n. 18, "Local, urban and regional development", measure No. 2, " Housing and
reaccommodation "and project No 3250," Rehousing ";
b) To use the borrowings under the letter (s) a) of the Article 1 (1)
110. of Law No. 67-A/2007 of December 31 for the financing of the
urban rehabilitation promoted by municipal chambers and societies of
urban rehabilitation and for the recovery of the degraded housing stock.
2-The limit set out in paragraph a) of the previous number competes for the effects of the global limit
provided for in the previous article.
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Article 123.
General conditions of financing
1-Under the terms of Article 161 (h) of the Constitution, the Government shall be authorized to
borrow amortizable loans and carry out other borrowing operations,
particularly reporting transactions with representative securities of debt
direct public of the State, irrespective of the rate and currency of denomination,
whose proceeds from the issue, net of more and less valuable, do not exceed, on the whole,
the amount resulting from the addition of the following values:
a) Mounting of limits for the addition of direct global net borrowing
set out in accordance with Article 121;
b) Mongering of the public debt redemptions held 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) Mongering 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 124.
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.
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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 125. º
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 € 20000 million.
Article 126.
Buying in market and exchange of debt securities
1-A to improve the conditions of trading and transaction of public debt securities
direct from the State, increasing the respective liquidity, and with a view to the improvement of the
state funding costs, stays the authorized Government, through the minister
responsible for the area of finance, with faculty of delegation, to proceed to
early amortization of loans and to carry out market purchasing operations
or debt instrument exchange operations, amortizing them in advance
debt securities that, in this form, are withdrawn from 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) Saving 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 equivalence of the market of debt securities.
203
Article 127.
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:
a) Substitution between the issuance of the various modalities of loans;
(b) Strengthening appropriations for capital amortization;
c) Advance payment, in whole or in part, of already contracted loans;
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 the availabilities of
treasury of the State shall be carried out in accordance with the following rules:
a) The expenses arising from financial derivatives transactions are deducted
of 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 the
cash advances, are abated to the interest expense of the debt
direct public of the State;
204
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.
Article 128.
Amendment to Decree-Law No 453/88 of December 13
Article 3 of the Decree-Law No. 453/88 of December 13, amended by the Decrees-Laws
n. ºs 324/90, October 19, 36/93, February 13, 236/93, July 3, and 2/95,
of January 14, and by the Leis n. ºs 127-B/97, of December 20, and 53-A/2006, of 29 of
December, it shall be replaced by the following:
" Article 3.
[...]
1-[...].
2-Constituate expenditure or applications of the Fund:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
g) [...];
h) Those resulting from any prior surveillance procedures or
successive by the Court of Auditors which have as their object the Fund
of Regularization of Public Debt.
3-[...].
4-[...].
205
5-[...]. "
CHAPTER XVI
Initiative for the enhancement of financial stability
Article 129.
Extraordinary concession of personal guarantees of the State
1-Exceptionally, may the State grant guarantees, in 2009, pursuant to the law, to
enhancement of financial stability and availability of liquidity in the markets
financial.
2- The maximum limit for the authorization of the granting of guarantees provided for in the number
previous is € 20000 million and add to the limit set out in Article 117 (1).
3-To the maximum limit for the authorization of the granting of guarantees provided for in the number
previous are abated the values of guarantees granted, by the State, in 2008, for the
effects provided for in paragraph 1, under the law establishing the possibility of granting
extraordinary of personal guarantees by the State within the framework of the financial system.
Article 130.
Funding
Exceptionally, to cope with the financing needs, with a view to the
enhancement of financial stability and provision of liquidity in markets
financial, is the Government authorized, under the terms of the h) of Article 161 of the
Constitution and Article 123, to increase direct global net borrowing up to the
amount of € 20000 million, which is increased to the maximum amount referred to in Article 121.
206
CHAPTER XVII
Financing and transfers to the autonomous regions
Article 131.
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) € 293091848 for the Autonomous Region of the Azores;
(b) € 191717149 for the Autonomous Region of Madeira.
2-Pursuant to Article 38 of the Organic Law No. 1/2007 of February 19, they are
transferred the following monies:
(a) € 58618370 for the Autonomous Region of the Azores;
(b) € 16775251 for the Autonomous Region of Madeira.
Article 132.
Financing needs of 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 fund-comparticipation
community.
3-The amount of regional net borrowing, compatible with the concept of
need for funding from the European System of National and Regional Accounts
207
(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 applications
of treasury.
CHAPTER XVII
Final provisions
Article 133.
Amendment to Law No. 19/2003 of June 20
1-Articles 3, 5, 7, 16, 17, 20, 29, 29, 29, 29, 20 and 30 of Law No. 19/2003
of June, shall be replaced by the following:
" Article 3.
[...]
1-[...].
2-[...].
3-Except for the provisions of the preceding paragraph, the amounts of value
less than 25% of the Indexing of Social Apoios, abbreviately designated
by IAS, created by Law No. 53-B/2006, of December 29, provided that, in the
period of one year, do not exceed 50 times the value of the IAS, without prejudice
of the provisions of Article 12.
4-[...].
208
Article 5.
[...]
1-[...].
2-A grant consists of an amount in cash equivalent to the fraction
1/135 of the value of the IAS, by each vote obtained in the most recent election of
deputies to the Assembly of the Republic.
3-[...].
4-[...].
5-[...].
Article 6.
[...]
Fundraising revenues may not exceed annually, per
party, 1500 times the value of the IAS and are compulsorily recorded in the
terms of Article 12 (7)
Article 7.
[...]
1-Donations of pecuniary nature made by natural persons
identified are subject to the annual limit of 25 times the value of the IAS and
are compulsorily registered in accordance with Article 12 (7)
2-[...].
3-[...].
209
Article 9.
[...]
1-[...].
2-Except for the provisions of the preceding paragraph, the amount payments
lower than the value of the IAS provided that, in the period of one year, do not overtake
2% of the annual state subsidy, without prejudice to the provisions of Article 12.
Article 16.
[...]
1-[...].
2-[...].
3-The donations provided for in points c) and d) of paragraph 1 can be obtained
upon recourse to fundraising, being subject to the limit of
60 times the value of the IAS by donor, and are mandatorily titled by
check or by other bank means that allows the identification of the
amount and its origin.
Article 17.
[...]
1-[...].
2-[...].
3-[...].
4-A grant is of full value equivalent to:
a) 20000 times the value of the IAS for the elections to the Assembly of the
Republic;
b) 10000 times the value of the IAS for the elections for the Presidency of the
Republic and for the European Parliament;
210
c) 4000 times the value of the IAS for the elections to the Assemblies
Regional Legislative.
5-[...].
6-[...].
7-[...].
Article 19.
[...]
1-[...].
2-[...].
3-The payment of the campaign expenses is compulsorily done, by
banking instrument, pursuant to Article 9, with the exception of
upstream expenses less than the value of the IAS since, during this
period, these do not exceed the overall value of 2% of the limits set
for campaign expenses.
Article 20.
[...]
1-[...]:
a) 10000 times the value of the IAS in the election campaign for President of the
Republic, plus 2500 times the value of the IAS in the case of
run for second round;
b) 60 times the value of the IAS by each candidate presented in the campaign
election to the Assembly of the Republic;
c) 100 times the value of the IAS by each candidate presented in the
election campaign for the Regional Legislative Assemblies;
211
d) 300 times the value of the IAS by each candidate presented in the
election campaign for the European Parliament.
2-[...]:
a) 1350 times the value of the IAS in Lisbon and Porto;
b) 900 times the value of the IAS in the municipalities with 100000 or more
voters;
c) 450 times the value of the IAS in the municipalities with more than 50000 and
less than 100000 voters;
d) 300 times the value of the IAS in the municipalities with more than 10000 and up to 50
000 voters;
e) 150 times the value of the IAS in the municipalities with 10000 or less
voters.
3-In the case of applications submitted only to assemblies of freguesia, the
maximum allowable limit of expenses is 1/3 of the value of the IAS per each
candidate.
4-[...].
5-[...].
Article 29.
[...]
1-Political parties that do not comply with the obligations imposed in the
chapter II are punished with minimum fine at the value of 10 times the value
of the IAS and maximum in the value of 400 times the value of the IAS, in addition to the
loss in favour of the State of the illegally received values.
2-The leaders of the political parties who personally participate in the
infringement provided for in the preceding paragraph are punished with minimum fine in the
value of 5 times the value of the IAS and maximum in the value of 200 times the value
of the IAS.
212
3-Natural persons violating the provisions of Articles 4 and 5 are
punishable with minimum fine at 5 times the value of the IAS and maximum
in the value of 200 times the value of the IAS.
4-[...].
5-The administrators of the legal persons who personally participate in the
infringement provided for in the preceding paragraph are punished with minimum fine in the
value of 5 times the value of the IAS and maximum in the value of 200 times the value
of the IAS.
6-[...].
Article 30.
[...]
1-The political parties that get revenue for the election campaign by
forms not consented by this Law or do not observe the limits
provided for in Article 20 are punished with a minimum fine in the value of 20
times the value of the IAS and maximum in the value of 400 times the value of the IAS and the
loss in favour of the State of the illegally received values.
2-Natural persons violating the provisions of Article 16 shall be punished
with minimum fine at the value of 10 times the value of the IAS and maximum in the
value of 50 times the value of the IAS.
3-[...].
4-The administrators of the legal persons who personally participate in the
infringement provided for in the preceding paragraph are punished with minimum fine in the
value of 10 times the value of the IAS and maximum in the value of 200 times the value
of the IAS.
213
Article 31.
[...]
1-The financial mandators, the candidates for the presidential elections, the
first candidates from each list and the first group bidders
of electorate citizens who do not discriminate or fail to voucher
duly the revenues and expenses of the election campaign are punished with
minimum fine in the value of the IAS and maximum at the value of 80 times the value of the
IAS.
2-The political parties that commit the offence provided for in the number
previous are punished with minimum fine at the value of 10 times the value of the
IAS and maximum at the value of 200 times the value of the IAS.
Article 32.
[...]
1-The financial mandators, the candidates for the presidential elections, the
first candidates from each list and the first group bidders
of citizens voters who do not provide election accounts in the terms of the
article 27 are punished with minimum fine at the value of five times the value
of the IAS and maximum in the value of 80 times the value of the IAS.
2-The political parties that commit the offence provided for in the number
previous are punished with minimum fine at the value of 15 times the value of the
IAS and maximum at the value of 200 times the value of the IAS.
3-[...]. "
2-The changes provided for in the preceding paragraph only produce effect in the year in which the
amount of the Indexing of Social Supports, created by Law No. 53-B/2006, of 29 of
December, reach the value of the guaranteed monthly minimum consideration set for the year of
2008.
214
3-While the convergence to which the preceding paragraph refers does not occur, the amounts
of public grants, party funding and election campaigns and the
fines maintain the values of 2008 under the terms of Law No. 19/2003 of June 20.
Article 134.
Amendment to the Act regulating the financing of the national road network in charge of the
EP-Roads of Portugal, S. A.
Article 5 of Law No. 55/2007 of August 31 regulating the funding of the network
national road to the post of the EP-Estradas de Portugal, S. A., goes on to have the following
wording:
" Article 5.
1-[...].
2-The charges for settlement and collection incurred by the Directorate General of
Customs and Special Taxes on Consumption are compensated
by withholding a percentage of 2% of the product from the
road service contribution. "
Article 135.
Amendment to Decree-Law No 422/89 of December 2
Article 84 of the Decree-Law No. 422/89 of December 2 is to have the following
wording:
" Article 84.
[...]
1-[...].
2-[...].
215
3-Of the special game tax, 77.5% constitute revenue from the Tourism Fund
that, of the received importance, applies an amount equal to 20% of the whole
of the special game tax in the area of the municipalities in which the
casinos in the realization of works of interest for tourism, in the terms
established in Chapter X, and 2.5% constitute revenue from the Fund of
Cultural Foment.
4-[...]. "
Article 136.
Amendment to Decree-Law No 220/2007 of May 29
" Article 11.
[...]
1-[...].
2-INEM, I. P., also has the following own revenues:
a) The percentage of 2% of the premiums or contributions relating to
insurance contracts, in the event of death, of the "Life" branch and their
complimentary covers, and the insurance contracts of the branches
"Disease", "Accidents", "Terrestrial Vehicles" and " Civil responsibility
of motor-to-motor vehicles ", concluded by entities based or
residents on the continent;
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
216
g) [...];
h) [...].
3-[...]. "
Article 137.
Amendment to Decree-Law No 34/2008 of February 26
1-Article 27 of the Decree-Law No. 34/2008 of February 26, as amended by Law No
43/2008, of August 27, and by the Decree-Law No. 181/2008 of August 28, passes
have the following wording:
" Article 27.
[...]
1-Without prejudice to the provisions of the following numbers, the amendments to the laws of
process and the Regulation of Procedural Costs, adopted in Annex III
to the present decree-law, of which it is an integral part, apply only to the
processes initiated from the entry into force of the present decree-law,
respective incidents, resources and apensos.
2-The amendments to the laws of procedure and the Rules of Procedural Costs,
annex III to the present decree-law, of which it is an integral part,
apply also:
a) To the incidents and apensos initiated, from the entry into force of the
present decree-law, after fining the main proceedings;
b) To the cases of renewal of the instance that occur, from the entrance
of the present decree-law, in finite proceedings.
3-Apply-if to the pending proceedings, as of the date of entry into force
of this decree-law:
a) Articles 446, 446-A, 447 -B, 450 and 455 of the Code of
Civil procedure;
217
(b) Article 521 of the Code of Criminal Procedure;
(c) Articles 9, 10, 27, 28 and 32 to 39 of the Regulation of Costs
Procedural, adopted in Annex III to the present decree-law, of which
is an integral part.
4-(Revogated).
5-(Revogated).
6-(Revoked). "
2-Article 37 of the Rules of Procedural Costs, adopted in Annex III to the
Decree-Law No. 34/2008 of February 26, as amended by Law No. 43/2008, of 27 of
August, and by the Decree-Law No. 181/2008 of August 28, of which it is an integral part,
is replaced by the following:
" Article 37.
[...]
1-[...].
2-[...].
3-(Revoked). "
3-Articles 4, 5 and 6 of Article 27 of the Decree-Law No. 34/2008 of 26 are repealed.
February, amended by Law No. 43/2008, of August 27, and by the Decree-Law No.
181/2008, of August 28, and Article 37 (3) of the Costs Regulation
Procedural, approved in Annex III to Decree-Law No 34/2008 of February 26,
amended by Law No. 43/2008 of August 27 and by the Decree-Law No. 181/2008 of 28
of August, of which it is an integral part.
Article 138.
Amendment to Regulatory Decree No. 2/2008 of January 10
1-Article 12 of the Regulatory Decree No. 2/2008 of January 10, passes on
following wording:
218
" Article 12.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-Delegations provided for in paragraphs 2 and 4 shall not apply to the provisions of paragraph 2 of the
article 37 of the Code of Administrative Procedure, without prejudice to the
possibility of your affixing at appropriate location that makes it possible to
consultation by the stakeholders. "
2-A change provided for in the preceding paragraph shall take effect from the date of entry into force
of the Regulatory Decree No. 2/2008 of January 10, applying to the acts
practiced since that date.
Article 139.
Updating of remunerative supplements
The update of remunerative supplements in 2009 focuses on the abonated value in
2008, with reference to the date of December 31 of that year, by porterie of the member
Government responsible for the area of finance.
Article 140.
Prior surveillance of the Court of Auditors
1-In accordance with the provisions of Article 48 of Law No 98/97 of August 26, amended
by Law No. 48/2006 of August 29 for the year 2009 shall be exempt from supervision
219
prior to the Court of Auditors the acts and contracts the amount of which does not exceed the value
of € 350000.
2-A change in the sources of funding in the investment budget of the Ministry of
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 141.
Moderating rate for ambulatory surgery
The value of the moderating rate for access by each surgical act carried out in ambulatory,
created by Article 148 of the Law No 53-A/2006 of December 29 is equal to that of the rate
charged per day of internment up to the limit of 10 days.
Article 142.
Contribution to the audiovisual
1-Fixed in € 1.75 the monthly value of the contribution to the audiovisual to be collected in 2009,
in the terms of Law No. 30/2003 of August 22.
2-It is the Government authorized to amend the Act No 30/2003 of August 22 approving the
funding model of the public service of broadcasting and television, in the sense
of charging to non-domestic consumers of electric power, with Classification of the
Economic Activity 01100 (Agriculture), which have more than one counter per
agricultural holding, only the monthly value of the contribution to the audiovisual
corresponding to an accountant.
Article 143.
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
220
Law No 91/2001 of August 20, in its current wording, without that for this
dispensed under the terms of paragraph 3 of the same article.
Article 144.
Allocation of the initial counterpart provided for in the Decree-Law No. 15/2003, 30 of
January
Stay the Tourism of Portugal, I. P., authorised to use, up to the amount of € 25 million,
on account of your management balance, for application under the terms set out in paragraph 1 of the article
4. of the Decree-Law No. 15/2003 of January 30.
Article 145.
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
of heating and road diesel;
b) The amount of charges arising from the rate on low-light bulbs
efficiency, provided for in Decree-Law No. 108/2007 of April 12;
c) The amount of other revenue that will come into effect in their favour.
2-It is inscribed in financial assets in the budget of the Portuguese Carbon Fund a
allocation of € 23000000 earmarked exclusively for the acquisition of quantity units
assigned ( assigned amount units ), certified emission reductions ( certified emission reduction )
or emission reduction units ( emission reduction units) , aiming at the fulfilment of the
commitments made in the framework of the Kyoto Protocol of the Framework Convention
of the United Nations for Climate Change.
221
Article 146.
Contracts-programme within the National Health Service
1-The contracts-programme to be concluded by the Regional Health Administrations, I. P., with
the hospitals integrated into the SNS or belonging to the national network for the provision of
health care, pursuant to paragraph 2 of the basis XII of Law No 48/90 of August 24, and
of Article 1 (2) of the legal regime of hospital management, passed by the Law No
27/2002, of November 8, are authorised by the member of the Government responsible
by the area of health and may involve charges up to a triennium.
2-The contracts-programme to be concluded with the integrated hospitals in the SNS, or belonging
to the national health-care delivery network, become effective with their
signature and are published in the 2 th series 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.
4-Payments relating to the provision corresponding to acts, services and techniques
carried out by the Regional Health Administrations, I. P., and by the Central Administration
of the Health System, I. P. to hospitals with a nature of corporate public entity to the
shelter from the contracts programme do not have the nature of budgetary transfers
of those entities, not being, therefore, the acts and contracts of hospitals with
nature of corporate public entity subject to the external prior surveillance of the
legality.
Article 147.
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 does not exceed one percentage point of the growth rate of the
budget allocation of the SNS.
222
2-The Government shall also take the necessary measures to contain, in the component
hospital, the growth of charges in pharmaceuticals and clinical consumption,
up to the limit of two percentage points above the growth rate of the endowment
budget of the SNS.
Article 148.
Margins of marketing of the medications comprised
The Government promotes the revision of the system of fixing the marketing margins of
medications to be attended in the storers and in the pharmacies of sale to the public
provided for in the Portaria No. 30-B/2007 of January 5, having as its objectives to make it
generator of higher economic efficiency and simultaneously approximate values
corresponding to the previous proportionality of margins in the final price.
Article 149.
Appropriations from the budgets of civil governments relating to support for associations
During the year 2009, 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, as amended by Decree-Law No. 213/2001, of 2
of August, they have as a priority destination the support for road safety activities, of
civil protection and relief, in terms to be defined by dispatching the minister responsible for the
area of internal administration.
Article 150.
Mandatory deposits
1-The mandatory deposits existing in the General Deposit Box on the date of entry
in force of Decree-Law No. 324/2003 of December 27, and which have not been
transfer object to the account of the Institute of Financial Management and Infra-
223
structures of Justice, in accordance with Article 124 (8) of the Decree-Law
n. 324/2003 of December 27, as amended by Law No. 53-A/2006, 19 of
December, are the subject of immediate transfer to the account of the Institute of Management
Financial and Infrastructure of Justice, I. P. (IGFIJ, I. P.), regardless of
any formality, in particular of order of the Court with jurisdiction over the
same.
2-Within 30 days, the General Deposit Box remitted to the IGFIJ, I. P., the listing of
all accounts whose balances have been transferred in the terms of the previous number.
3-In the same time frame, the General Deposit Box refers to the IGFIJ, I. P., the listing of
all accounts titled by judicial entity and constituted to the order of procedure
judicial whose balances have not been transferred in the terms of paragraph 1.
Article 151.
Judicial proceedings destroyed
The values deposited in the General Box of Deposits, or the guard of the courts, to the order of
judicial proceedings destroyed consider themselves lost in favour of the IGFIJ, I. P.
Article 152.
Prescription of mandatory deposits and autonomous deposits
1-The right to the return of amounts deposited to the order of any legal proceedings,
regardless of the legal regime under which they have been constituted
deposits, prescribe within five years, from the date on which the holder is, or
has been, notified of the right to apply for the respective devolution, unless there is
provision to the contrary in special law.
2-The amounts prescribed in the terms of the preceding paragraph shall be deemed lost in favour
of the IGFIJ, I. P.
224
Article 153.
Entry into force
This Law shall come into force on the January 1, 2009.
Seen and approved in Council of Ministers of October 13, 2008
The Prime Minister
The Minister of State and Finance
The Minister of the Presidency
The Minister of Parliamentary Affairs
225
Table of changes and budget transfers
(referred to in Article 7)
Multiple changes and transfers
1-Transfer of monies from the disposal of the heritage of the Ministry of
Agriculture, Rural Development and Fisheries for the budget of the Institute
National Statistical Office, I. P. (INE, I. P.), for the purpose of the realization of the
agricultural census.
2-Transfer of monies within the Ministry of Science, Technology and Teaching
Superior (chapter 50) Directorate-General for Higher Education, for the institutions of
higher education, aimed at projects for development and reinforcement of teaching and
research of these entities, as well as the project of " Study Grants for
Students of Higher Education ".
3-Transfer to the State Budget of 2009 of the balances of the services and
autonomous funds, with origin and transfers from the State Budget,
constants of the budget of the previous economic year, when they are in question
expenses referring to "Plan Investments" relating to programs of
housing and rehousing, as long as the balances are applied in the realization of the
objectives in which they were born.
4-Transfer of monies to the Regional Government of the Azores up to the amount of
€ 3900000 of Programme 18 "Urban and regional local development", inscribed on the
Institute of Housing and Urban Rehabilitation, I. P. (IHRU, I. P.), in chapter 50
of the Ministry of the Environment, Territory Planning and Development
Regional, for the title of comparticipation in the process of rebuilding the park
housing of the islands of Faial and the Peak.
226
5-Transfer of monies entered in the budget of the Fund for Relations
International, I.P. (FRI, I. P.), for the PIDDAC budget of the Secretariat-General of the
Ministry of Foreign Affairs (MNE), intended for the coverage of charges
with investment projects of the Directorate General for Consular Affairs and the
Portuguese Communities and the General Secretariat of the MNE.
6-Transfer of a sum, up to the limit of 10% of the amount available in the year of
2009 by dispatching joint ministers responsible for the areas of finance and
of the national defence, intended for the coverage of charges, specifically, with the
preparation, operations and training of forces, in accordance with the intended purpose in the
Article 1 of the Organic Law No 4/2006 of August 29.
7-Transfer of appropriations entered in the budgets of all services of the
Ministry of the Internal Administration, concerning expenditure on purchase of services
of data communications, for the same item in the budget of the Directorate General
of Infrastructure and Equipment, with the limit of € 8000000, provided that these
transfers become necessary by the development of the Network project
National Security Intern.
8-Changes between chapters of the budget of the Ministry of National Defence
arising from the Military Service Act, the ongoing reorganization process in the
Ministry of National Defence, of the restructuring of the establishments manufactures of the
Armed forces, divestments and reallocations of real estate affections to the Forces
Armed, humanitarian and peace missions and military observers do not
framing in these missions.
9-Transfer of appropriations from the Ministry of National Defence to the General Box of
Retirees, I. P., and for social security, intended for the reimbursement of the
installments provided for in the Laws No 9/2002 of February 11 and 21/2004, of 5 of
June and its regulations, as well as the reimbursement of benefits
provided for in Decree-Law No. 160/2004 of July 2 and in the Decree-Law No 320-
A/2000 of December 15, as amended by the Decrees-Law No. 118/2004, of 21 of
May and 320/2007, of September 27.
227
10-Transfer to the budget of the Ministry of National Defence of appropriations
inscribed 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
compliance with the protocol signed on November 15, 2004.
11-Transfer of monies entered in the budget of the judicial magistrate for the
budget of the Higher Council of the Magistrature for payments under the
n Article 3 (1) of the Law No 36/2007 of August 14 to the limit of
€ 111460000.
12-Budget changes and transfers necessary to the implementation of the system of
proportional sharing of the expenditure on personnel and expenditure relating to use
common of spaces, facilities, goods and services in the citizen's shops and in the centres
of formalities of companies.
13-Regional health administrations, I. P. shall be allowed to carry out
transfers in the framework of the Investment and Expenditure Program
Development of the Central Administration (PIDDAC) for the hospitals of the
National Health Service with the nature of business public entities.
14-Transfer of monies within the Ministry of Science, Technology and Teaching
Superior (chapter 50), Foundation for Science and Technology (FCT), intended for
programs with different functional classifications, including integrated services.
15-Transfer of monies within the Ministry of Science, Technology and Teaching
Superior (chapter 50), UMIC-Agency for the Society of Knowledge, I. P.,
intended for programs with different functional classifications, including services
integrated.
16-Transfer of appropriations entered in the budgets of laboratories and other
state bodies for other laboratories, regardless of
organic and functional classification, provided that the transfers become necessary
by the development of projects and scientific research activities in office
of these entities.
228
17-Transfer of monies to be enrolled in the budget of the High Commissioner for the
Immigration and Intercultural Dialogue, I. P., for local authorities, aimed at
project under the European Fund for the Integration of Nationals of Countries
Third parties.
18-Transfer of monies, up to the value of € 12275464, of the Budget of Security
social for the INATEL foundation, to ensure the financial comparticipation of the
State as a counterpart to social and public service assignments
pursued by the foundation in accordance with Article 8 (2) of the Decree-
Law No. 106/2008 of June 25.
229
Changes and transfers within the central administration
Destination Source
Limits
maxims
dos
amounts to
transfer
(in euros)
Scope / purpose
19 Ministry of the
Environment, of the
Planning of the
Territory and the
Development
Regional
Portuguese Agency
of the Environment
(A. P. A)
Waste from the
Northeast
1214000 Participation in projects
of technical cooperation and
management financial
waste
20 Ministry of the
Environment, of the
Planning of the
Territory and the
Development
Regional
Portuguese Agency
of the Environment
(A. P. A.)
AMBILITAL-
Innovations
Environmental in the
Alentejo
226000 Participation in projects
of technical cooperation and
management financial
waste
21 Ministry of the
Environment, of the
Planning of the
Territory and the
Development
Regional
Portuguese Agency
of the Environment
(A. P. A.)
Associations of
municipalities
911 667 Participation in projects
of technical cooperation and
management financial
waste
22 Ministry of the
Work and the
Solidarity
Social
Institute of the
Employment and
Training
Professional, I. P.
High Commissioner
for Immigration and
Dialogue
Intercultural, I. P.
4300000 Ensuring the functioning
of the activities of the entity
230
23 Ministry of the
Work and the
Solidarity
Social
Institute of the
Employment and
Training
Professional, I. P.
National Institute
of Rehabilitation, I.
P.
190000 Financing of expenditure
of operation
24 Ministry of the
Work and the
Solidarity
Social
System of action
social of the budget
of security
social
Programme Choices 5750000 Financing of expenditure
of operation and of
transfers relating
to the same Program
25 Ministry of the
Work and the
Solidarity
Social
Budget of the
security
social
Directorate-General for
Social Security
400000 Health of the structure
of technical support for the
matters of the family
26 Ministry of the
Work and the
Solidarity
Social
Budget of the
security
social
Directorate-General for
Social Security
150000 Development of the
social security reform
27 Ministry of the
Work and the
Solidarity
Social
Budget of the
security
social
Cabinet of
Strategy and
Planning
200000
Development of the
social security reform
231
Transfers relating to Chapter 50
Destination Source
Limits
maxims
dos
amounts
transferring
(in euros)
Scope / purpose
28 Presidency of the
Council of
Ministers
Cabinet for the
Means of
Social Communication
Radio and Television
from Portugal, S. A.
500000 Modernization of the
PLOPS televisions
29 Presidency of the
Council of
Ministers
Cabinet for the
Means of
Social Communication
Radio and Television
from Portugal, S. A.
141100 Modernization of the radio of the
PLOPS
30 Presidency of the
Council of
Ministers
Cabinet for the
Means of
Social Communication
Agency of
News from
Portugal, S. A.
59400 Modernization of Inforpress
(Cable News Agency
Green)
232
31 Ministry of the
Finance and the
Administration
Public
General Secretariat-University of
Coimbra
1500000 " Rehabilitation of heritage
history of the University
from Coimbra "
32 Ministry of the
Environment, of the
Planning of the
Territory and the
Development
Regional
Portuguese Agency
of the Environment
(A. P. A)
EDM-Company
from
Development
Mineiro, S. A.
90000 Recovery projects
environmental of mining areas
degraded
33 Ministry of the
Environment, of the
Planning of the
Territory and the
Development
Regional
Institute of Water,
I. P.
RECILIS-
Treatment of
effluents, S. A. and
WEST TREVO
-Treatment and
valuation of
livestock waste,
S. A.
1500000 Participation in projects
of treatment of effluents
of pig farming of the basins
hydrographics of the Lis River and
of the Royal rivers, Arnóia and
Made
34 Ministry of the
Environment, of the
Planning of the
Territory and the
Development
Regional
Portuguese Agency
of the Environment
(A. P. A)
Entities of the
Ministry of the
Economy and the
Innovation
100000 Project " Majoration of support
to economic activities by the
environmental plus-worth ", da
responsibility of the Institute
of the Environment, when you treat yourself
of funding, through these
entities, actions covered
by that project
35 Ministry of the
Public Works,
Transport and
Communications
Cabinet of
Planning,
Strategy and
Relations
Administration of the
Port
from Setúbal and
Sesimbra, S. A.
1000000 Financing of infra-
port structures and
monitoring plan
environmental and of
233
International planning
36 Ministry of the
Public Works,
Transport and
Communications
Cabinet of
Planning,
Strategy and
Relations
International
Administration of the
Port of Lisbon, S.
A.
1000 000 Financing of infra-
port structures
37 Ministry of the
Public Works,
Transport and
Communications
Cabinet of
Planning,
Strategy and
Relations
International
Administration of the
Ports
of the Douro and
Leixões, S. A.
4000000 Financing of infra-
port structures and
logistics
38 Ministry of the
Public Works,
Transport and
Communications
Cabinet of
Planning,
Strategy and
Relations
International
Administration of the
Port of Aveiro,
S. A.
2500000 Financing of
maritime acessibilities and
ground
39 Ministry of the
Public Works,
Transport and
Communications
Cabinet of
Planning,
Strategy and
Relations
International
Administration of the
Port of Sines,
S. A.
500000 Financing of infra-
port structures and
operating systems of
supervision and safety
40 Ministry of the
Public Works,
Transport and
Communications
Cabinet of
Planning,
Strategy and
Relations
International
Administration of the
Port of Figueira
from Foz, S. A.
8100000 Financing of infra-
port structures and
acessibilities
234
41 Ministry of the
Public Works,
Transport and
Communications
Cabinet of
Planning,
Strategy and
Relations
International
Administration of the
Port of Viana do
Castle, S. A.
3126000 Financing of infra-
port structures and
acessibilities
42 Ministry of the
Public Works,
Transport and
Communications
Cabinet of
Planning,
Strategy and
Relations
International
Metro of Porto,
S. A.
8000000 Financing of infra-
long-lasting structures
43 Ministry of the
Public Works,
Transport and
Communications
Cabinet of
Planning,
Strategy and
Relations
International
Metropolitan of
Lisbon,
E. P.
4000000 Financing of infra-
long-lasting structures
44 Ministry of the
Public Works,
Transport and
Communications
Cabinet of
Planning,
Strategy and
Relations
International
Metro of the
Mondego, S. A.
4500000 Financing of the system
of metropolitan lightweight of the
Mondego
45 Ministry of the
Public Works,
Transport and
Communications
Cabinet of
Planning,
Strategy and
Relations
International
CP-Paths of
Iron
Portuguese, E. P.
11600000 Financing of material
circulant, bilhethics and
interfaces
46 Ministry of the
Public Works,
Transport and
Communications
Cabinet of
Planning,
Strategy and
Relations
RAVE-Network of
High Speed,
E. P.
9445000 Funding of the phase of
preparation of the project of
High Speed
235
International
47 Ministry of the
Public Works,
Transport and
Communications
Cabinet of
Planning,
Strategy and
Relations
International
TRANSTEJO-
Transport Tejo,
S. A.
5500000 Fleet funding,
magnification and modernization
of terminals
48 Ministry of the
Public Works,
Transport and
Communications
Cabinet of
Planning,
Strategy and
Relations
International
REFER-Network
Railway
National, E. P.
10000000 Financing of infra-
long-lasting structures
49 Ministry of Works
Public,
Transport and
Communications
Cabinet of
Planning,
Strategy and Relations
International
REFER-Network
National Railway,
E. P.
1000000 Financing of activity
of the Metro mission team
South of the Tejo, at the close
of the project
50 Ministry of the
Public Works,
Transport and
Communications
Institute of the
Mobility and
of the Transport
Terrestrial,
I. P.
OTLIS-
Operators of
Transport of the
Region of
Lisbon, A. C. E.
300000
Generalization of bilhtics
no contact to the
private operators of the
region of Lisbon
51 Ministry of the
Health
Administration
Regional of
Health of Lisbon and
Valley
of the Tejo
Ministry of the
Defense National/
Bottom of the Ancients
Fighters
362251 Satisfaction of the
commitments made
with the acquisition of the land
for the construction of the new
hospital of Cascais
(Resolution of the Council of
Ministers No 140/2004, of
October 7)
236
52 Ministry of the
Health
Administrations
Regional Health,
I. P.
Hospitals of the
National Service
of Health with the
nature of
public entities
business
217102 Financing of projects
of strategic investment
for health policy
53 Ministry of the
Science,
Technology and
Higher Education
Directorate-General for
Higher Education
University of
Coimbra
3500000
Project " Rehabilitation of the
Historical heritage of the
University of Coimbra "
237
Transfers to external entities, in addition to those listed in Chapter 50
Destination Source
Limits
maxims
dos
amounts
transferring
(in euros)
Scope / purpose
54 Ministry of the
Environment, of the
Planning of the
Territory and the
Development
Regional
Directorate-General for
Planning of the
Territory and
Development
Urban
TomarPolis,
Society for the
Development
of the Polis Program
in Tomar, S. A.
971199 Financing in scope
of urban requalification
55 Ministry of the
Environment, of the
Planning of the
Territory and the
Development
Regional
Directorate-General for
Planning of the
Territory and
Development
Urban
CostaPolis,
Society for the
Development
of the Polis Program
on the Coast
Caparica, S. A.
7623830 Financing in scope
of urban requalification
238
56 Ministry of the
Economy and the
Innovation
Secretariat-General Agency of
Innovation
400000 The operational management of the
supports to strategies
business in the field of
technological innovation and the
dynamization of the enveloping
business technology.
57 Ministry of the
Economy and the
Innovation
Institute of Support
to Small and
Medium Companies and
to Investment
Agency for the
Investment and
Foreign Trade
from Portugal
3400000 Under the terms of Article 24 para.
of the annex to the Decree -Law
n. 245/2007, of 25 of
June
58 Ministry of the
Public Works,
Transport and
Communications
Secretariat-General Authority
Metropolitan of
Transport of
Lisbon,
E. P. E.
680000 Expense of
health
59 Ministry of the
Public Works,
Transport and
Communications
Secretariat-General Authority
Metropolitan of
Transport of the
Port,
E. P. E.
680000 Expense of
health.
239
60 Ministry of the
Science,
Technology and
Higher Education
Foundation for the
Science and the
Technology, I. P.
Agency of
Innovation
Business and
Transfer of
Technology, S. A.
7080300 Financing of projects
of research and
development and its
management, in consortium between
companies and institutions
scientific
61 Ministry of the
Science,
Technology and
Higher Education
Foundation for the
Science and the
Technology, I. P.
Hospitals with the
nature of
public entities
business.
878199
Financing of projects
of research and
development and of
meetings and publications
scientific
62 Ministry of the
Science,
Technology and
Higher Education
Agency for the
Society of the
Knowledge, I. P.
(UMIC)
Agency of
Innovation
Business and
Transfer of
Technology, S. A.
500000 Financing of projects
of research and
development and its
management, in consortium between
companies and institutions
scientific
63 Ministry of the
Science,
Technology and
Higher Education
Agency for the
Society of the
Knowledge, I. P.
(UMIC)
REFER-Network
Railway
National, E. P.
20000 Infrastructures, search and
promotion of band
64 Ministry of the
Science,
Technology and
Higher Education
Agency for the
Society of the
Knowledge, I. P.
(UMIC)
FASTACESS 28000 Infrastructure, search and
broadband promotion-
POSI
