The State Budget For 2009

Original Language Title: Orçamento do Estado para 2009

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Read the untranslated law here: http://app.parlamento.pt/webutils/docs/doc.pdf?path=6148523063446f764c3246795a5868774d546f334e7a67774c336470626d6c7561574e7059585270646d467a4c316776644756346447397a4c334277624449794e6931594c6d527659773d3d&fich=ppl226-X.doc&Inline=false

1 PROPOSAL of law No. 226/X pursuant to d) of paragraph 1 of article 197 of the Constitution, the Government presents to the Assembly of the Republic the following Bill: chapter I article 1 budget approval Approval-1 is approved by this law the State budget for the year 2009, contained in maps: the Maps I to IX) with the central Government's budget, including the budgets of the autonomous services and funds; b) Maps X to XII, with the social security budget; c) thirteenth and fourteenth Maps, with the revenue and expenditure of the subsystems of social action, solidarity and family protection of the Social Protection system of citizenship and of the Insurance System; d) Map XV, with Investment and expenditure programmes of development of Central Administration (PIDDAC); e) Map XVI, with expenditure programs; f) Map with the responsibilities, multi-annual integrated services contractual and autonomous services and funds, grouped by ministries; g) Map XVIII, with transfers to the autonomous regions; h) Map with transfers to the municipalities; I) Map XX, with transfers to the parishes;



2 j) Map XXI, with the loss of tax revenue of integrated services, the autonomous services and funds and social security. 2-During the year of 2009, the Government is authorized to collect the contributions and taxes contained in the tax codes and other legislation in force and in accordance with the amendments provided for in this law.

CHAPTER II budget discipline article 2 use of budgetary appropriations 1-Get 35% of the total captive of the resources allocated to the Military programming Law. 2-Get 7.5% of expenditure earmarked for captives to Chapter 50 of the State's budget on national funding. 3-captives 2.5% of the total operating budget of the budgets of the central government offices, with the exception of those belonging to the national health service (NHS) and higher education, identified under the heading "other current expenditure-various-other-buffer '. 4-Are captives, integrated services and budgets of the autonomous services and funds, 25% of the appropriations allocated to article 5(1)(a) C0 ' voluntary Changes pay positioning» and «recruitment for D0 new jobs» the subassembly of expenditure ' Permanent ' and Rewards. 5-Are captives, operating budgets of integrated services and autonomous services and funds, 20% of the initial appropriations of headings 020213 – «movements and stays ', 020214-' studies, reports, projects and consulting», «other specialized jobs – 020220» and «other services» 020225-.



3 6-exceptions to the provisions of the preceding paragraph the appropriations earmarked for the military programming Law the law of programming facilities and equipment of the security forces and the budgets of the autonomous services and funds belonging to the national health service and higher education. 7-exceptions of share blocking provided for in paragraphs 3 to 5 the budgeted funds in them, in the context of the Assembly of the Republic and the Presidency of the Republic. 8-the descativação of funds referred to in paragraphs 1 to 5 shall take place only for exceptional reasons, being always subject to permission from the Member of Government responsible for the area of finance, which decides the amounts to deactivate in function of the evolution of budget execution. 9-share blocking of funds referred to in paragraphs 1 to 3 and 5 can be redistributed between integrated services between autonomous services and funds and between integrated and autonomous services and funds, within each Ministry, by order of the respective Minister.

Article 3 Disposal and encumbrance of real estate 1-disposal and encumbrance of real estate belonging to the State or to public bodies with legal personality, financial autonomy or not, not having the nature, form and name of company, Foundation or the public association, depends on permission from the Member of Government responsible for the area of finance, laying down, by order and in accordance with the following article , the allocation of proceeds from the disposal or encumbrance. 2-The disposals and encumbrances of real estate are always expensive, having as reference the value ascertained in evaluation promoted by the competent authority of the Ministry of finance and public administration. 3-the preceding paragraphs shall not apply to: 4 a) The real estate assets of social security mentioned in paragraph 2 of article 43; b) the disposal of real estate asset portfolio of the Financial Stabilization Fund of Social Security (FEFSS), managed by the Institute of management of Social Security Capitalisation funds, i. p. (IGFCSS, I. P.), whose recipe is implemented in FEFSS. 4-is assigned to the municipalities of the location of the immovable, for reasons of public interest, the right of first refusal on the sale referred to in paragraph 1, carried out through public auction, and such a right exercised by price and other conditions resulting from the sale. 5-in the context of relocation, resettlement operations or extinction, merger or restructuring of services or public bodies referred to in paragraph 1 may be authorised the sale by private contract or exchange of real estate belonging to the private domain of the State which are assigned to departments or bodies to relocate, the reinstall or extinguish , merge or restructure or integrating their private assets in favor of those who, in accordance with legally established for the purchase of buildings, will be awarded the acquisition of new facilities. 6-the authorization referred to in paragraph 1 consists of conjoined order of the Minister responsible for finance and the Minister for their tutelage that specifies the conditions of operation, namely: the entity ID) who acquired new buildings; b) matrix Identification, registry and local situation of the real estate trading; c) transaction values of the properties included in the operation and their respective reference values of the evaluation promoted by the competent authority of the Ministry of finance and public administration;




5 d) conditions and deadlines for the provision of new facilities and installations, being released by occupants, are disposed to the entity who purchased the new facilities; and place information and budgetary) support of the expenditure; f) securing the revenue target, in the case of result of the operation a balance in favour of the State or to the seller, without prejudice to the provisions of the following article.

Article 4 Allocation of proceeds from the disposal and encumbrance of real estate 1-Without prejudice to the following paragraphs, the proceeds from the disposal and encumbrance of real property made in accordance with the previous article reverts to 50% for the Department or body to which it is assigned or the Office owner. 2-Notwithstanding the provisions of paragraph 2 of article 6 of law No. 61/2007 of 10 September, up 75%, the product of the transfer and encumbrance of assets of the State assigned to the Interior can be destined to the construction and acquisition of facilities, infrastructure and equipment for use of forces and security services. 3-the product of the transfer and encumbrance of State assets to Foreign Affairs affection can, up to 75%, being aimed at the rehabilitation, acquisition or reconstruction of facilities for internal or external services of Foreign Affairs. 4-In special cases duly justified, can the Minister responsible for the area of finance fix percentages higher than those laid down in the preceding paragraphs, since the proceeds from the disposal and encumbrance of real estate for investment, acquisition expenses, rehabilitation or construction of facilities of the respective offices.



6 5-proceeds from the disposal and encumbrance of assets of the State may, until 100%, be intended:) in the Ministry of national defence, the strengthening of the military pension fund of the armed forces, as well as, settlement of payments made under the Laws Nos. 9/2002, of 11 February, and 21/2004, of 5 June , and of Decree-Law No. 160/2004, of 2 July, by Caixa Geral de Aposentações, i. p. (CGA, I. P.), and by the Social Security Budget, and the costs of construction and maintenance of infrastructures assigned to the Ministry of national defense and the purchase of equipment for the upgrading and operation of the armed forces, without prejudice to the provisions of organic law No. 3/2008 , 8 September; (b)) in the Ministry of Justice, the necessary expenses to investments for the construction or maintenance of infrastructure earmarked for this Ministry and the purchase of equipment for the modernization and operation of Justice; (c)) in the Ministry of health, strengthening public hospitals ' capital and expense necessary investments for the construction or maintenance of infrastructure earmarked for primary health care, in particular for installation of family health units. 6-the Ministry of economy and innovation, the allocation to the Turismo de Portugal, i. p., the product of the alienation of real estate data to guarantee funding for the Institute or other evidence of formal qualifications acquired in court for compensation of non-reimbursed can be designed, to 100%, again providing financing for the construction and tourist heritage recovery. 7-the proceeds from the sale of State assets assigned to the Casa Pia in Lisbon, I. P., which will show if unsuitable for the purposes that this aims to pursue can reverse, up to 100%, for the same for the construction or purchase of buildings to increase and diversify the capacity to respond in host for this institution part 7 in accordance with the set by joint decree of the Minister responsible for finance and the Minister for their tutelage. 8-the remainder of the allocation of proceeds from the disposal and encumbrance of immovable property referred to in the preceding paragraphs is State revenue. 9-the preceding paragraphs shall not affect: a) the provisions of paragraph 9 of article 109 of Act No. 62/2007 of 10 September; b) application of the envisaged in ministerial order No. 131/94, of March 4, amended by Ordinances Nos. 96/598, 19 October, and 226/98, of 7 April; (c)) the allocation to the Fund for rehabilitation and conservation of assets, the percentage of the product of the alienation and Constitution of rights in rem over immovable property of the State and of the compensation received as a result of the implementation of the principle of cost, to be fixed by order of the Member of Government responsible for the area of finance.

Article 5 Management Program Public real estate heritage 1-for the purposes of compliance with the Property Management Program public, should the services and public users of the properties referred to in paragraph 1 of article 3: a) submit to the Directorate-General of Treasury and finance, until 31 March 2009, a program of real estate assessments to be carried out from 2009-2012 , with specification of the timing in which the same shall be carried out by those services and public bodies, without prejudice to the provisions of paragraph 3 of article 108 of Decree-Law No. 280/2007 of 7 August; b) provide the Directorate-General of Treasury and finance, until 31 March 2009, the necessary information to the registry and regularization of properties of matrix private domain of the State to which they are assigned;




8 c) Promote the matrix and its registral regularisations owned and inform the Directorate-General of Treasury and finance, at the end of each half of each calendar year, of the real property by regularization and the properties that were cleared; d) provide the Directorate-General of Treasury and Finance all the information required for the inventory of real estate, according to the Program approved for this purpose in accordance with the law. 2-Until 31 March 2009, should the competent services of the ministries to draw up and send to the Ministry of finance and public administration footprint and plans for the conservation and rehabilitation of buildings, including the offices under the direction or supervision and supervision of their Ministers. 3-the obligations laid down in the preceding paragraphs are considered in the setting of objectives regulated in law No. 66-B/2007, of 28 December, and in the evaluation of their compliance. 4-violation of paragraphs 1 determines the application of the penalties referred to in the Disciplinary Status of workers Performing Public Functions, approved by law No. 58/2008, of 9 September, in accordance with that laid down.

Article 6 built heritage 1 transfers-the Institute of financial management of Social Security, i. p. (IGFSS, I. P.), and the Institute for housing and Urban Rehabilitation, i. p. (DGEMN, I. P.), the latter with regard to housing heritage which was passed under the merger and extinction of the Institute of management and Alienation of State Residential Heritage (IGAPHE) , can, without requiring any counterpart and without subjection to the formalities provided for in articles 3 and 5, according to criteria to be established for the sale of public rental housing stock, transfer to municipalities, municipal enterprises or municipal majority capital, for private institutions of social solidarity or 9 for public administrative authorities, since pursuing assistance purposes and demonstrate ability to manage housing groups or neighborhoods to transfer , the buildings or their fractions that are housing groups or neighbourhoods, including the existing public spaces, equipment, roads and other infrastructure, as well as the rights and obligations of these related and the fireworks in solvable property regime. 2-the transfer of the assets referred to in the preceding paragraph is preceded by transfer agreements and shall be carried out by auto transfers of goods, which constitutes title enough evidence for all legal purposes, including registration. 3-After the transfer of assets and conditions that are set out in transfer agreements, the beneficiaries can dispose of the fires to their residents, pursuant to Decree-Law No. 141/88, of 22 April, as amended by Decree-Law No. 288/93, of August 20. 4-the rental housing transferred is subject to the system of income support, pursuant to Decree-Law No. 166/93, of 7 May.

Article 7 budget Transfers Is the Government allowed to make the budgetary changes and transfers in the respective table annexed to this law, which is an integral part.

Article 8 Reorganization of services and Public Administration-1 transfers Are suspended, until 31 December 2009, the re-arrangements of public services, with the exception of those that are indispensable for the fulfilment of the law, as well as those resulting in decreased spending.



10 2-the creation of public services or other structures, until 31 December 2009, can only occur if it is compensated for the extinction or rationalization of services or existing public structures within the same Ministry, the resulting decrease in expenditure. 3-Is the Government authorized, for the purposes of the preceding paragraphs, including reorganizations carried out in 2008, as well as the application of special mobility scheme, to make changes, whether they involve different organic and functional classifications. 4-Is the Government allowed to be carried out by joint decree of the members of the Government responsible for the areas of finance, the environment, regional planning and regional development, budgetary changes between commissions for coordination and regional development and other services of the Ministry of the environment, regional 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 research capacity of the serious and violent crime, the Government is authorized to carry out the necessary budgetary changes to strengthen the budget of the judicial police in € 8 million, regardless of the organic and functional classification. Article 10 budgetary Changes within the NSRF, PROMAR and PRODER 1-Is the Government allowed to make budgetary changes which are necessary for the implementation of the National strategic reference framework (NSRF) 2007-2013 Fisheries operational programme (PROMAR) and Rural development program (PRODER), regardless of different functional classifications involved, programs and ministries.



11 2-In exceptional cases, may be authorised by the budgetary changes Government counterpart in appropriations earmarked for the NSRF regardless of the functional classification, programs and ministries.

Article 11 Balances of appropriations of national funding, linked to community co-financing shall be carried over to the 2009 State budget balances of appropriations of national funding associated with the community part-financing in the budget of the previous year, for programmes co-financed of identical content.


Article 12 retention of amounts for transfers 1-current transfers and capital of the State budget to the self-regulatory bodies of the central administration, the autonomous regions and local authorities can be retained to satisfy debts, accrued and payable, constituted in favour of CGA, i. p., of the Directorate-General of Social Protection to employees and agents of the public administration (GYM) , the SNS, social security and the Directorate-General of Treasury and finance, and also in terms of contributions and taxes, as well as the resulting from use or misuse of Community funds. 2-the retention referred to in the preceding paragraph, in respect of debts of the autonomous regions, must not exceed 5% of the amount of annual payment. 3-the transfers referred to in paragraph 1, in respect of debts of local authorities, safeguarding the special scheme provided for in the code of Expropriations may be withheld pursuant to the law No. 2/2007, of 15 January.



12 4-When is not timely provided to the Ministry of finance and public administration, competent bodies and for their part, the typed information on budgetary framework law, as well as to be annually defined in the budget execution law or other applicable legal provision, can be retained the transfers and refused the advances of twelfths in accordance with the fix in the Decree-Law of budgetary implementation and until the situation is remedied.

Article 13 Financial Supervisory Authorities The public institutes with an independent status as a result of your integration in the areas of supervision of the financial system, as well as the funds that work with them, are not subject to the rules on the transition and use of management balances, to cativações of funds and the duodecimal scheme listed in budget legislation and public accounting.

CHAPTER III provisions concerning workers who exercise public functions article 14 service contracts 1-verifying, through audit report carried out by the Inspectorate General of Finance in conjunction with the Directorate-General for Administration and employment, the duration of Public service contracts for execution of subordinate employment, amounts to recognition by the agency or service the need of occupation of a workstation using the Constitution of a legal relationship of 13 public employment indefinitely or for time determined or determinable, as resulting characterization of the audit, determining: a) the change of the map of the body or service personnel, in order to provide for that workstation; b) tendering of publicity for Constitution of the legal relationship of public employment as referred to in law No 12-A/2008, of 27 February. 2-the bankruptcy procedure for recruitment of workers with employment legal relationship public by time determined or determinable, or no legal relationship of public job previously established, depends on a favourable opinion of the members of the Government responsible for the areas of finance and public administration, in accordance with paragraph 6 of article 6 of law No 12-A/2008, of 27 February.

Article 15 disciplinary Responsibility the breach of the provisions of article 35 of law No 12-A/2008, of 27 February, determines the application of the penalties referred to in the Disciplinary Status of workers Performing Public Functions, approved by law No. 58/2008, of 9 September, in accordance with that laid down.

Article 16 right to registration in the GYM 1-Can sign up as GYM holders beneficiaries all employees exercising public functions, regardless of the mode of Constitution of your legal relationship of public employment. 2-the right to registration of workers which, at the date of entry into force of this law, have lodged a legal relationship of employment that they conferred such right must be exercised within six months from 1 January 2009.



14 3-for the purposes of the preceding paragraphs, is correspondingly applicable, mutatis mutandis, the provisions of article 12 of Decree-Law No. 118/83, of 25 February, amended by decree-laws No. 90/98, of April 14, 279/99 of 26 July 2005, 234/30 December, and by law No. 53-D/2006, of 29 December. 4-exceptions to paragraph 1 the workers who have renounced definitively to its inscription.

Article 17 revision of careers, special bodies and committees ' remuneration levels of service 1-without prejudice to the review that should take place in accordance with legally prescribed, the careers that have not yet been the subject of extinction, or review of subsistence, such as the decision of the special arrangements and special bodies, as well as the integration of employees , and:) just after such a review takes place, for these workers, the implementation of transitions through the list of named vessels referred to in article 109 of the law No 12-A/2008, of 27 February, except as regards the mode of Constitution of your legal relationship of public employment and the General mobility situations, or in, body or service; b) until the beginning of the duration of the review: i) the Ordinance referred to in paragraph 2 of article 68 of law No 12-A/2008, of 27 February, the fixed update of monetary amounts corresponding to the payment rates to take effect during the year of 2009; II) careers in question shall be governed by the provisions currently applicable regulations, with the amendments to articles 46 to 48, 74, 75 and 113 of law No 12-A/2008, of 27 February;




15 iii) paragraph 3 of article 110 of the law No 12-A/2008, of 27 February, not applicable, just been in respect of pending contests on the date mentioned. 2-the provisions of the preceding paragraph shall apply, on the appropriate remuneration levels of service committees. 3-The pending recruitment competitions for the category of career military guard of the National Republican Guard, for a career in public safety police officer, to the career of criminal investigation and to the careers expert superior, expert and Deputy group specialist support staff to the criminal investigation of the Judicial Police, as well as to the custody of the prison guard corps career does not apply paragraph 3 of article 110 of the law No 12-A/2008, of 27 February. 4-is repealed the reference to ' article 5(1)(a)) d) of paragraph 5 of article 62 and articles 73 to 76, 133 to 136 and 140 to 142 of Decree-Law No. 275-A/2000 of 9 November ' in the map VIII annexed to Decree-Law No. 121/2008, of 11 July.

Article 18 Workers of organs and departments of regional and local administrations During the year 2009, for the recruitment and internal mobility of workers and services regional and local administrations to the other bodies and services to which it applies to law No 12-A/2008, of 27 February, applies, with the necessary adaptations, the provisions of paragraphs 6 and 7 of article 6 of the Act with a view to compliance with the guiding principles of human resources management in public administration. Article 19 staff Admissions 1-Until 31 December 2009, lack of assent of the Minister responsible for the area of finance and public administration: 16 a) order concerning the admission of people into joining in the various categories of permanent cadres of the armed forces, referred to in paragraph 2 of article 195 of the status of military personnel of the armed forces approved by Decree-Law No. 236/99, of 25 June; b) decisions relating to the admission of the militarized personnel or equated and with police and security functions or equated. 2-the opinions referred to in the preceding paragraph shall bear in mind the provisions of the Council of Ministers Resolution No. 38/2006, of 18 April.

Article 20 law No. 49/2008, of 27 August, and law No. 53/2008, of 29 August 1-the provisions of the first parts of the article 20 of law No. 49/2008, of 27 August, and article 36 of law No. 53/2008, of 29 August, shall not affect the application mutatis mutandis to occur until 30 June 2009 , the provisions of paragraph 6 of article 3 of law No. 66-B/2007, of 28 December. 2-the provisions of the second parts of the article 20 of law No. 49/2008, of 27 August, and article 36 of law No. 53/2008, of 29 August, shall not affect the application of article 119 of the law No. 67-A/2007, of December 31, and, mutatis mutandis, in paragraph 1 of article 17 with the exception of the application of the article referred to in (ii)) (b)).

Article 21 independent regulatory Authorities 1-statutory qualifications of the entities referred to in subparagraphs (a) and) and f) of paragraph 1 of article 48 of law No. 3/2004, 15 January, as amended by law No. 51/2005, of 30 August, and by decree-laws Nos. 200/2006, of 25 October, and 105/2007, of April 3 with regulatory and supervisory functions are changed to 31 December 17 2009 in order to converge, where there is constant with the discipline of law No 12-A/2008, of 27 February, and of law No. 66-B/2007, of 28 December, taking into account the specific nature and characteristics of each of these entities. 2-the convergence with the regime of law No 12-A/2008, of 27 February is for compliance with the principles underlying paragraph 1, paragraph 2 and the second part of paragraph 3 of article 5, paragraphs 2 and 4 of article 35, article 40, paragraphs 1 and 2 of article 41, paragraphs 1 to 3 of article 42 , article 43, paragraph 1 of article 45, paragraph 3 of article 50, paragraph 1 of article 66, article 67, article 70, article 72, paragraphs 1 and 2, paragraphs 4 and 6 of article 73, article 76, article 77, article 78 and paragraph 1 of article 79, all of law No 12-A/2008, of 27 February. 3-the jurisdiction assigned in paragraph 3 of article 5 and paragraph 4 of article 35 of law No 12-A/2008, of 27 February, the competent body for the approval of the budget proposal and the Member of Government responsible for the area of finance must be understood as competence of the Board of directors or managers of independent administrative entities. 4-the convergence with the regime of law No. 66-B/2007, of 28 December, achieved through the application of the criteria and guidelines set out in the law as regards: the) principles and objectives, as well as evaluation systems of workers, leaders and organic units, working in an integrated manner; b) performance evaluation based on confrontation between objectives and results obtained and, in the case of managers and workers, also demonstrated skills and develop; c) Differentiation of performances by setting a minimum number of mentions of evaluation and maximum percentages for assignment of the entries. 5-until the entry into force of the amendments referred to in paragraph 1, the scheme relating to the matters referred to in the preceding paragraphs is set out in the statutes of the bodies referred to in in force at the date of entry into force of this law.



18 article 22 amendment to Decree Law 558/99, of December 1-17 article 17 of Decree-Law No. 558/99, of December 17, as amended by Decree-Law No. 300/2007 of 23 August, is replaced by the following:


«Article 17 1 public interest-providing workers with legal relationship of public employment may exercise functions in public enterprises by agreement of transfer of public interest, pursuant to law No 12-A/2008, of 27 February. 2-employees of public enterprises may exercise functions in organs or services falling within the scope of law No 12-A/2008, of 27 February, using the appropriate mode of formation of the legal relationship of public job, by a disposal agreement of public interest, in accordance with that law. 3-the workers referred to in the preceding paragraph may opt for the base retribution of origin. ' 2-article 17 shall be added to the Decree Law 558/99, of December 17, as amended by Decree-Law No. 300/2007, of August 23, to read as follows: «article 17-1-Service Commission employees of public enterprises may engage in service, specific functions in other public companies, keeping all rights attaching to your professional status in the company of origin including the benefits of reform and survival, considering the duration of the Commission and service in the company of origin.



19 2-workers referred to in the preceding paragraph may opt for the base retribution of origin. 3-consideration and other charges of workers in service are the responsibility of the entity where they are to serve. '

Article 23 amendment of law No. 2/2004, 15 January 1-articles 2, 20, 21, and 31 of Act No. 2/2004, 15 January, as amended by law No. 51/2005, of 30 August, are replaced by the following: ' article 2 [...] 1 - […]. 2 - […]. 3-Are, in particular, upper management positions of first degree the director-general, Secretary-General, inspector general and President and 2 the degree of Deputy Director-General, Deputy Secretary-General, sub-Inspector General and vice President. 4 - […]. 5 - […]. 6 - […].





20 article 20 [...] 1-[...]. 2-Notwithstanding the previous paragraphs, the area of recruitment for middle management positions of organic units whose skills are essentially handled by personnel integrated into careers or classes of degree 3 of functional complexity that matches a specific activity is extended to workers integrated careers holders of college graduates who don't check out degree. 3 - […]. 4 - […].

Article 21 [...] 1-the tendering procedure is advertised on public employment for 10 days, with an indication of the formal requirements of provision, the profile required, as it is featured on the map and in the rules of procedure, the composition of the jury and selection methods, including, necessarily, for a final round of interviews. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […].



21 7-[...]. 8 - […]. 9 - […]. 10-[...]. 11-[...]. 12-[...]. 13-[...]. 14-[...].

Article 31 [...] 1-[...]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6-holders of top management positions are assigned management awards in accordance with the set in implementing decree. 7-the holders of management positions shall be allocated performance awards in accordance, mutatis mutandis, to the workers who exercise public functions.» 2-articles 14 and are hereby repealed 32 of law No. 2/2004, 15 January, as amended by law No. 51/2005, of 30 August. 3-changes now made statutory standards of personnel shall not apply to service commissions which are underway, which remain in their precise terms.



22 4-this article takes precedence over any special laws.

Article 24 amendment to law No. 3/2004, 15 January 1-articles 6, 9 and 12 of law No. 3/2004, 15 January, as amended by law No. 51/2005, of 30 August, and by decree-laws Nos. 200/2006, of 25 October, and 105/2007, of April 3, are replaced by the following : ' article 6 [...] 1 - […]. 2-Are, inter alia, applicable to public institutions, whatever the particularities of their statutes and your management regime, but with the reservations set out in title IV of this law: a) [...]; b) the legal regime applicable to workers who carry out public functions; c) […]; d) […]; e) […]; f) […]; g) […]; h) […]; i) […].



23 article 9 [...] 1-[...]. 2-the diploma that proceed to the creation of an Institute or organic law defines your designation, territorial jurisdiction, or assignments, Minister of supervision, and their powers and the asset and financial resources allocated as well as includes the legal provisions of special character which are necessary, in particular on matters not regulated in this framework law and legislation generally applicable to the new Institute. 3 - […]. 4 - […].

Article 12 [...] 1-the provisions concerning the internal organization of the public institutes are set out in its statutes, approved by order of the members of the Government responsible for the areas of finance, administration and supervision, and in all that, in view of the provisions of the law, can be adjusted, internal regulations, approved by the Institute. 2 - […]. 3-internal regulations should: a) regulate the Organization and discipline of the work; b) Describe the jobs. ' 2-Are repealed articles 11, 34, 34-and 40 points) and b) of paragraph 4 and subparagraph (a)) of paragraph 5 of article 41, paragraph 3 of article 42 and article 46 of law No. 3/2004, 15 January, as amended by law No. 51/2005, of 30 August, and by decree-laws Nos. 200/2006 , 25 October, and 105/2007, of 3 April.



24 Article 25 amendment to law No. 4/2004, 15 January 1-articles 8 and 28 of law No. 4/2004, 15 January, as amended by law No. 51/2005, of 30 August, by decree-laws Nos. 200/2006, of 25 October, and 105/2007, of April 3, are replaced by the following : ' article 8 [...] 1 - […]. 2 - […]. 3 - […]. 4 - […]. 5-for the purposes of the preceding paragraphs, there may be room for internal mobility or redeployment, under the scheme of reorganization of services, personnel previously assigned to the execution of those activities to the service provider, without prejudice to the maintenance of a minimum structure that allows and facilitates the dialogue with this service. 6-(repealed).


Article 28 [...] 1-[...]. 2 - […]. 3-the resolution of the Council of Ministers shall establish mandatory:) [...]; b) […];



25 c) [...]; d) the status of responsible that compose it; e) […]; f) […]. 4-the structures of mission cannot be legal relations of public employment indefinitely. 5-the mission structures exert their functions in service and Commission may use General or mobility, with respect for the provisions of the preceding paragraph, recruit workers under the law and within the number set in the resolution. 6 - […]. 7 - […]. 8 - […]. 9 - […]. 10 - […].» 2-is added in article 23-A, and integrated in its chapter V, law No. 4/2004, 15 January, as amended by law No. 51/2005, of 30 August, and by decree-laws Nos. 200/2006, of 25 October, and 105/2007, of 3 April, with the following text:% quot% article 23-the internal regulations 1-direct administration departments of the State have a rules of procedure approved by the respective maximum leader, on matters that, in the face of the law, can be regulated. 2-internal regulations should: a) regulate the Organization and discipline of the work;



26 b) Describe the jobs. 3-in the exercise of the powers of direction, can the Government competent Member in the area challenge the competence referred to in paragraph 1. ' 3-Are repealed paragraph 6 of article 8, paragraph 2 of article 24 and articles 30 and 32 of law No. 4/2004, 15 January, as amended by law No. 51/2005, of 30 August, and by decree-laws Nos. 200/2006, of 25 October, and 105/2007, of 3 April.

Article 26 amendment of Decree-Law No. 71/2007, March 27 Article 17 of Decree-Law No. 71/2007, of 27 March, is replaced by the following: ' article 17 [...] 1-workers with legal relationship of public employment may exercise functions of Manager by agreement of transfer of public interest, pursuant to law No 12-A/2008, of 27 February. 2-the workers of public or private enterprises can carry out functions of Manager by providing occasional agreement, in accordance with the law.»

Article 27-1 terminological Adaptations to the provisions listed below, ' collective labour agreement ' should read ' collective labour regulation instrument»: a) paragraph 5 of article 3 of law No. 66-B/2007, of 28 December; b) paragraph 1 of article 76 and paragraph 2 of article 81 of law No 12-A/2008, of 27 February.



27 2-paragraph 5 of article 29 of law No. 53/2006, of December 7, ' selection procedure referred to in article 34 ' should read ' tendering procedure '. 3-in (i)) and ii) of point (b)) of paragraph 2 of article 39 of law No. 53/2006, of December 7, ' selection procedures referred to in article 34 ' should read ' concursais ' procedures.

Article 28 registration maintenance on CGA, i. p. 1-the holders of positions managers appointed under the law No. 2/2004, 15 January, as amended by law No. 51/2005, of 30 August, or whose service is renewed under the same law, or of law No. 3/2004, 15 January, as amended by law No. 51/2005 , of 30 August, and by decree-laws Nos. 200/2006, of 25 October, and 105/2007, of 3 April, keep, until the cessation of these functions, the inscription on the CGA, i. p., and payment of dues to this organism on the basis of the functions performed and the corresponding remuneration. 2-the provisions of the preceding paragraph shall apply to members of the Board holders appointed pursuant to law No. 3/2004, 15 January, as amended by law No. 51/2005, of 30 August, and by decree-laws Nos. 200/2006, of 25 October, and 105/2007, of 3 April, being payment of quotas carried out the remuneration of Chairman of first degree of the direct administration of the State.

Article 29 contributions to the CGA, i. p. is added to the Retirement Statute, approved by Decree-Law No. 498/72, of December 9, Article 6a, to read as follows: 28 ' Article 6a 1 Contributions-all services and direct government bodies regardless of your degree of autonomy, the same ones that on 31 December 2008 were not covered by the obligation of monthly contribution to the CGA , I. p., contribute 7.5% of monthly in remuneration subject to quota reduction of workers covered by social protection scheme in the civil service, pension to your service. 2-remain unchanged the rates of contribution of other entities, public or private, with administrative and financial autonomy in force on 31 December 2008, namely the due: a) organs of sovereignty and their support structures; b) custom or autonomous organs with administrative and financial autonomy; c) services and central administration bodies, regional and local levels of the State, with administrative and financial autonomy; d) autonomous regions, for all the authorities and bodies of public administration not customized; and local Authorities, their) local authority services, federations and associations of municipalities and district assemblies; f) higher education institutions, private or cooperative, and not exceeding, private or cooperative; g) legal persons, irrespective of your public, private or other nature.



29 3-personal entities for which the CGA, i. p. is liable only for the cost of pensions, the contribution is equal to 3.75% of the remuneration of the staff subject to discount. 4-the preceding paragraphs takes precedence over any legal provisions, General or specific, to the contrary, with the exception of laying down, in respect of entities whose responsibilities with pensions were transferred to the CGA, i. p., an amount equal to the contribution that would pay them, as employers, under the general social security scheme. 5-monthly contributions to the CGA, i. p., are you necessarily delivered along with the shares for retirement pension and survivor's pension of the people to which they relate. 6-higher education institutions and other entities with administrative and financial autonomy may, for the purposes of this article, use the balances from previous years run, getting to that end, exempted from compliance with article 25 of law No. 91/2001, of 20 August, as amended by law No. 48/2004, 24 August.»

CHAPTER IV local Finance


Article 30 Amounts of participation of local authorities in State taxes 1-In 2009, the total amount of the participation of municipalities in the State tax is fixed at € 2 521 351 422 and the amount to be allocated to each municipality the appearing on the map in annex XIX.



30 2-the participation referred to in the preceding paragraph is distributed in accordance with paragraph 1 of article 19 of law No. 2/2007, of 15 January, as follows: a) A general subsidy set at € 1 955 308 873 for the financial stability Fund (ETF); b) a subsidy set at € 166 633 738 specific to the Municipal Social Fund (WSF); c) A 5% stake in the personal income tax (IRS) of taxable persons with fiscal domicile in the respective territorial circumscription, calculated at € 399 408 811, for the purposes of allocation of public resources between the State and the municipalities, pursuant to c) of paragraph 1 of article 19 of law No. 2/2007, of 15 January. 3-variable participation in IRS taxpayers with tax domicile in its territorial circumscription, included in column (7) of the map in annex XIX, results from the application of the percentage of income by deliberate 2007 laid down in paragraphs 2 and 3 of article 20 of law No. 2/2007, of 15 January, matching the difference the value of the column (5) of the same map, the deduction to the final tax liability for IRS purposes, in accordance with paragraph 4 of article 20 of the same degree. 4-the final division between municipalities shall ensure compliance with the provisions of article 29 of law No. 2/2007, of February 15. 5-In 2009, the amount of the WSF indicated in subparagraph (b)) of paragraph 2 is to be used exclusively for the financing of powers exercised by municipalities in the field of pre-school education and the first cycle of basic education, to distribute according to the indicators identified in subparagraph (a)) of paragraph 1 of article 28 of law No. 2/2007, of 15 January. 6-in the year of 2009, the total amount of Financing of the Fund (FFF) is set at € 208 128 907 and the amount to be allocated to each parish the appearing on the map in annex XX.



31 7-the allocation referred to in the preceding paragraph aims to ensure an average growth of financial transfers to the parishes, compared with the previous year, equal to the average growth of financial transfers to the municipalities. 8-for the purposes of paragraphs 1 and 4 of article 29, paragraph 4 of article 32, paragraph 2 of article 57 and in paragraph 2 of article 60 of law No. 2/2007, of 15 January the establishment of capitation in these referred to is made taking into account the sum of municipal property tax (IMI) , of the municipal property transfer tax (IMT), the municipal tax on vehicles (IMV), the portion of the product of single tax (IUC) that constitutes revenue of municipalities and municipal participation in the IRS indicated in column (5) of the map in annex XIX.

Article 31 calculation of variables of the typology of urban areas of the parishes created subsequently to the General Census of the population from 1991 To 2009, for the purpose of calculating the participation of parishes created at a later date the General Census of the population in 1991, and for which there is no official classification, the classification adopted, within the framework of the typology of urban areas, is the respective parishes of origin.

Article 32 Decentralization of responsibilities to the municipalities 1-during the year of 2009, the Government is authorized to transfer funds necessary for the municipalities, including the appropriations entered in the budget of ministries concerning decentralised or legally to decentralize skills, in particular those provided for in law no 159/99 of 14 September, and also in the areas of: (a) the drafting of letters) municipal social; b) social support to individuals or families in situations of insecurity or vulnerability;



32 c) Activities of disease prevention and health promotion. 2-During the year of 2009, the Government is authorized to transfer to the municipalities the appropriations entered in the budget of the Ministry of agriculture, Rural development and fisheries, in particular those concerning the powers of the Constitution and functioning of technical forestry offices, as well as others in the field of prevention and protection of the forest. 3-During the year of 2009, the Government is authorized to legislate in order to regulate the taxation powers of municipalities, in relation to taxes whose revenue are entitled, under the conditions laid down in law No. 2/2007, of 15 January. 4-is extended until 31 December 2009, the period referred to in paragraph 1 of article 4 of law no 159/99 of 14 September, in your current wording, for the transfer of powers to the municipalities. 5-in the year 2009, for the purposes of law No. 159/99 of 14 September, in your current wording, the Government is authorized to transfer to the municipalities funds necessary, for the purposes set out in paragraphs 1 to 4. 6-the ratio of funds transferred under the preceding paragraph is published by order of the members of the Government responsible for the areas of finance and local government.

Article 33 Decentralization of responsibilities to the municipalities in the area of education 1-during the year of 2009, the Government is authorized to transfer to all municipalities in the Mainland, the appropriations entered in the budget of the Ministry of education, plus update on equivalent terms to the inflation foreseen for competencies to decentralize education, concerning: a) family support component the supply of meals and time extension support pre-school education; b) school social action in 2 and 3 cycles of basic education.




33 2-During the year 2009, the Government is authorized to transfer to the municipalities that have concluded in 2008 implementation contracts pursuant to Decree-Law No. 144/2008, of 28 July, or which may be concluded in accordance with article 12 of the same regulation, the appropriations entered in the budget of the Ministry of education, regarding: the) non-teaching staff of basic education; b) curricular enrichment Activities on the first cycle of basic education; c) management school in Park 2 and 3 cycles of basic education. 3-In 2009, the transfer of resources for the payment of expenses relating to non-teaching staff are updated in equivalent terms to the variation referred to salaries in the civil service. 4-The appropriations entered in the budget of the Ministry of education for funding of subparagraphs (a) (b)) and c) of paragraph 2 are updated in accordance with equivalent to inflation. 5-is entered in the budget of the overheads of the State a fee of € 23 247 563, for the payment of the costs referred to in paragraph 2 of article 9 of Decree-Law No. 144/2008, of 28 July. 6-the ratio of funds transferred under this article is published by order of the members of the Government responsible for the areas of finance and local government.

Article 34 personnel in local government Costs costs related to staff covered by the process of transfer of powers to the municipalities are not counted for the purposes of the limit laid down in article 10 of Decree-Law No. 116/84, of 6 April.



34 article 35 metropolitan areas and associations of municipalities-1 is entered in the budget of the overheads of the State a fee of € 3 144 000 corresponding to costs of transfers to metropolitan areas and municipalities, respectively associations pursuant to laws Nos 45/2008, and 46/2008, both from August 27. 2-the allocation of transfers to metropolitan areas and municipalities associations referred to in the preceding paragraph shall be fixed by order of the Member of Government responsible for local administration.

Article 36 Financial Aid and financial and technical cooperation is entered in the budget of the overheads of the State a fee of € 5 000 000, for the purposes provided for in paragraphs 2 and 3 of article 8 of law No. 2/2007, of 15 January, as well as for the completion of ongoing projects, taking into account the period of application of the relevant funding programmes and the principles of fairness and balance in the territorial distribution.

Article 37 municipal funds is withheld retention percentage of 0.1% of the ETF of each municipality of the continent, being blasted my own recipe of the Directorate-General of local authorities (DGAL) under c) of paragraph 2 of article 6 of the implementing Decree No. 44/2007, of 27 April.



35 article 38 1-this provision does not encompass municipal Debt from the debt limits provided for in law No. 2/2007, of 15 January, loans intended for the financing of investments under the initiative Qualification and Urban Reintegration operations of critical Neighborhoods which must be previously authorized by order of the Member of Government responsible for the area of finance. 2-the amount deducted to the budgetary transfers to the municipalities, by violating the compliance with the limit of medium and long-term debt, under the provisions of paragraph 4 of article 33 of no law No. 53-A/2006, of 29 December, is used for the Municipal stabilisation fund set out in article 42 of law No. 2/2007 , 15 January, and article 19 of Decree-Law No. 38/2008 of 7 March. 3-the possibility of excepcionamento the legal limit for borrowing in the medium and long term, referred to in paragraphs 5 and 6 of article 39 of law No. 2/2007, of 15 January, covers also the exception, by the same amount, the net debt limit Hall laid down in article 37 of the same degree.

Article 39 Municipal Emergency Fund in the year of 2009, the Government is authorized to legislate the creation of Municipal Emergency Fund (WEF) with the following meaning and extension: the) Creation of a Fund in accordance with paragraph 4 of article 8 of law No. 2/2007, of 15 January;



36 b) FEM aims to grant financial aid to local authorities for the recovery of public facilities under the responsibility of the same, after public calamity Declaration, as defined in law No. 27/2006, of 3 July; c) Set the system of funding and allocation procedures and allocation of resources of the Fund; d) Fund management is the responsibility of the DGAL.

Article 40 amendment to law No. 53-E/2006, of 29 December article 17 of law No. 53-E/2006, of 29 December, is replaced by the following: ' article 17 transitional arrangement fees for existing local authorities are withdrawn at the beginning of the third financial year following the entry into force of this law, unless until this date:) [...]; b) […].»

Article 41 amendment to law No. 53-F/2006, of 29 December article 32 of Act No. 53-F/2006, of 29 December, is replaced by the following: ' article 32 37 [...] 1 - […]. 2 - […]. 3 - […]. 4 - […]. 5-In case of non-compliance with the rules of balance of accounts as provided for in the preceding article, the contribution of the entities that form part of the local business sector and the entities referred to in the preceding paragraph, shall not give rise to a decrease in total net indebtedness of each municipality, calculated pursuant to Act No. 2/2007, of 15 January.»

Chapter V social Security article 42 management balances of the Institute of employment and vocational training, i. p. 1-management balances of the Institute of employment and vocational training, i. p. (IEFP, I. P.), are transferred to social security and constitute its budget revenue. 2-the balances referred to in the preceding paragraph resulting from revenue from the implementation of programmes co-financed by the European Social Fund can mostly be held in IEFP, i. p., by joint decree of the members of the Government responsible for the areas of finance, labour and social solidarity.





38 article 43 Transfer for capitalisation 1-reverts to the FEFSS a portion of two percentage points of the percentage value corresponding to the contributions of employees. 2-annual balances of the insurance system, as well as the revenues resulting from sale of assets are also transferred to the FEFSS.


Article 44 active mobilization and credit recovery of social security Is the Government, through the Minister responsible for the labour and social solidarity, with faculty of delegation, to proceed to the cancellation of credits held by the Social Security Institute, i. p. (ISS, I. P.), where there is the same lack of justification or are insufficiently documented or when your irrecuperabilidade in consequence of the absence of the debtor's attachable assets.

Article 45 fund management on a funded the budgeting of financial flows stemming from transactions associated with the management of the portfolio of assets of the funds under administration of IGFCSS, i. p., is carried out in accordance with the following rules: a) the revenues in financial derivatives operations are deducted from the costs of the same operations, being the respective balance always subscribed to revenue heading; b) interest received in the representative values of debt sales are deducted from interest paid on acquisition of the same genus, being the respective balance always subscribed to revenue heading;



39 c) subparagraphs (a) prior does not dispense individualized accounting registration of all financial flows, even if merely book associated with the operations on them.

Article 46 disposal of 1-social security credits may, exceptionally, to divest the holding credits corresponding to debts of contributions, contributions and interest within the framework of economic and financial viability processes involving the taxpayer. 2-the transfer can be made at face value or market value of the credit. 3-the procedure to be followed in the sale of credits for market value is approved by the competent official. 4-the sale provided for in this article cannot be in favor: a) the taxpayer; (b)) of the members of the governing bodies, when the debt respects the exercise of your Office; c) of entities with patrimonial relevance comparable. 5-the competence assigned pursuant to paragraph 3 is likely to delegation, under the code of administrative procedure.

Article 47 disclosure of lists of taxpayers the lists referred to in (a)) of paragraph 5 of article 64 of the general tax law applies to taxpayers debtors to social security.



40 article 48 of the Instituto António Sérgio Outsourcing of Cooperative Sector, i. p. Gets the Government authorized to establish, by Ordinance, the rules of transfer of the budget allocated by this law to Institute Cooperative Sector António Sérgio, i. p., for the entity that you succeed.

Article 49 amendment to Regulatory Decree No. 63/2007, of May 29 Article 6 of the implementing Decree No. 63/2007, of May 29 is replaced by the following:% quot% article 6 [...] 1 - […]. 2-SG has revenue from the Endowment is awarded in the Social Security Budget for the payment of the costs of staff of the institutions of the social security consolidation perimeter placed in Special mobility system. 3-(Former paragraph 2). 4-(Former paragraph 3).»

Article 50 amendment to Decree-Law No. 187/2007, of May 10 1-article 33 of Decree-Law No. 187/2007, of May 10, is replaced by the following: ' article 41 33 [...] 1 - […]. 2 - […]. 3 - […]. 4 - […]. 5-the beneficiaries referred to in paragraphs 1 and 2, is guaranteed the value of pension resulting from the calculation rules contained in the preceding article, if this is more favourable and more than the minimum pension established in articles 44, 45 and 55 ' 2-the provisions of the preceding paragraph shall take effect on 1 January 2009.

Article 51 unofficial 1 Recalculation-invalidity and old age pensions in progress, assigned pursuant to Decree-Law No. 187/2007, of May 10, and survival pensions, calculated on the basis of invalidity or old age pension Office, the amount determined by applying the rules laid down in article 33 of the same degree, are automatically recalculated in accordance with the provisions of this law. 2-the provisions of the preceding paragraph shall take effect on 1 January 2009.

Article 52 amendment to Decree-Law No. 42/2001, of 9 February 1-article 13 of Decree-Law No. 42/2001, of 9 February, is replaced by the following:% quot% article 42 13 [...] 1-requests for payment payments are sent to the Coordinator of the Executive process section, the Institute of financial management of Social Security, I. P., where run the process. 2-the instalments presented by subject, within the opposition, may be allowed provided that it is found that the executed, by your economic situation, cannot solver the debt at once, the number of benefits should not exceed 36. 3-the number of benefits referred to in the preceding paragraph may be extended up to 60, if the debt exceeds 50 units of account at the time of authorization. 4-the number of monthly instalments provided for in paragraph 2 may be extended up to 96, provided that cumulatively the following conditions arise: a) the debt exceeds 500 units of account at the time of authorization; b) the executed pay guarantee suitable; c) demonstrate remarkable financial difficulty and predictable economic consequences.» 2-is added to the Decree-Law No. 42/2001, of 9 February, article 13-A, is replaced by the following: ' article 13 the payments on account Without prejudice to the progress of the process, can the executed payments of any amount on account of debt, requesting for this purpose, the competent authorities, the single document collection.»



43 CHAPTER VI direct taxes section I personal income tax article 53 amendments to the Code of the personal income tax articles 2, 9, 10, 12, 20, 28, 55, 68, 70, 71, 74, 82, 85, 86, 87, 100, 123 and 127 of the code of the personal income tax, as designated by the IRS code approved by Decree-Law No. 422-A/88 of 30 November, are replaced by the following: ' article 2 [...] 1 - […]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8 - […]: a) […]; b) […]; c) […];




44 (d)) the amounts incurred by employers with the acquisition of social passes in favor of its workers, since the allocation of the same has a general character. 9 - […]. 10-[...]. 11-[...]. 12-[...]. 13-[...]. 14-[...].

Article 9 [...] 1-[...]. 2-are also considered increases in wealth any premiums lotteries, raffles and sweepstakes, Lotto, Lotto and bingo games, as well as monies or awards in any draws or contests, actually paid or made available, with the exception of premiums from the common European game called Euromillions. 3 - [...]. 4 - [...].

Article 10 [...] 1-[...].



45 2-[...]. 3 - [...]. 4 - [...]. 5-[...]: a) If, within 36 months from the date of completion, the value of achievement, less any amortization loan contracted for the acquisition of the property, is reinvested in the purchase of another property, of land for the construction of property, or in the construction, expansion or improvement of other property exclusively with the same destination situated in Portuguese territory or in the territory of another Member State of the European Union or the European economic area provided that in the latter case, there is Exchange of information on tax matters; b) If the value of the Director, net of amortization of loans contracted for the acquisition of the property, is used for the payment of the purchase referred to in the preceding paragraph, since carried out in 24 previous months; c) [...]; d) [...]. 6 - [...]. 7 - [...]. 8 - [...]. 9 - [...]. 10 - [...]. 11 - [...]. 12 - [...].



46 article 12 [...] 1-the IRS does, except as to the benefits provided for in the legal regime of accidents and occupational diseases established by Decree-Law No. 503/99, of 20 November on your current wording, on the compensation due as a result of injury, illness or death, paid or attributed, including pensions and compensation received as a result of military service : a) […]; b) […]; c) […]; d) […]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […].

Article 20 [...] 1-Constitutes income of partners or members of the entities referred to in article 6 of the IRC code, who are individuals, the resulting from the imputation made in his constant terms and conditions or, if higher, the amount which, as an advance on account of profits, have been paid or made available during the year in question. 2 - […]. 3 - […]. 4 - […].



47 5-in the case of apply the final part of paragraph 1, the outcome of the imputation made in subsequent years should be subject to the necessary adjustments intended to eliminate any duplication of taxation of income that may occur.

Article 28 [...] 1-[...]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6-the application of the simplified scheme Ceases only when some of the limits referred to in paragraph 2 is exceeded in two consecutive tax periods or if o is a unique exercise in an amount exceeding 25% of that limit, in which case the taxation by the organised accounting is done from the tax period following the verification of any of these facts. 7 - […]. 8-If the income earned result from services rendered to a single entity, except in the case of services supplied by a partner to a company covered by the fiscal transparency regime, in accordance with point (b)) of paragraph 1 of article 6 of the IRC code, the taxpayer can opt for taxation in accordance with the rules laid down for the category the While 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 income is made in accordance with articles 87, 88 or 89-A of the general tax law, there is no place to deduct negative result computed in any category of income, without prejudice to your deduction in subsequent years, within the legally prescribed period.







49 article 68 [...] 1-[...]: taxable income (in EUR) Rates (in percentages) (A) (B) up to more than 10.5 10.5000 4 755 4 755 until 11.3471 7 192 13 Of more than 7 192 up to 23.5 18.5996 17 836 more than 17 836 until 27.3039 of more than 41 021 41 021 34 to 36.5 30.1546 59 450 Of more than 59 450 to 30.8702 greater than 64 110 40 64 110 42 2-the amount of income assessment, when more than € 4 755, is divided into two parts: one, equal to the limit of the highest of ranks that it fits, which applies the rate in column (B) corresponding to that rank; another, equal to the surplus, which applies to the rate column (A) concerning the next higher echelon.

Article 70 [...] 1-the application of the rates laid down in article 68 cannot work, for holders of predominantly income from employment, the availability of a net income tax rate less than the annual amount of the minimum monthly wage plus 20%, even 50 result any tax to the same income, whose taxable income, after application of the quotient conjugal , is equal to or less than € 1896. 2 - […].

Article 71 [...] 1-[...]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8 – recipients of income referred to in points (a) to (f)), m) and o) of paragraph 1 of article 18, subject to withholding tax under this article, who are resident in another Member State of the European Union or the European economic area, in the latter case, provided there is Exchange of information in tax matters, may request the total or partial refund , the withholding tax and paid in so far as it exceeds that which would arise under the application of the rates provided for in paragraph 1 of article 68, taking into account all income, including those obtained outside of this territory, under the same conditions as are applicable to residents. 9-for the purposes of the preceding paragraph are deductible charges, duly recorded, necessary for obtaining your which are directly and exclusively related to the income obtained in Portuguese territory, until their competition.




51 10-the return of the tax withheld and paid should be requested to the competent services of the Directorate-General of taxes, within two years from the end of the calendar year after the fact, and that the refund be made until the end of the 3rd month following the presentation of the elements and information necessary for verification of the conditions and requirements legally required , adding, in the case of non-observance of this term, indemnity interest rate identical to that applicable to compensatory interest to the State. 11-the presentation of the request referred to in the preceding paragraph means the spontaneous communication to the State of residence of the taxpayer the content return request formulated and the amount.

Article 74 [...] 1-if they are included in categories A or H income that, arguably, have been produced in the years preceding that in which they were paid or made available to the taxpayer, and this makes the corresponding attribution in the statement of income, its value is divided by the sum of the number of years or fraction to that respect, a maximum of four including the year of receipt, applying to the whole income of the fee corresponding to the sum of that quotient with the income arising in the year. 2 - [...]. Article 82 [...] 1-[...]:) [...];



52 b) [...]; c) […]; d) acquisition of other goods and services directly related to health expenses of the taxpayer, of your household, their ascendants and collaterals to the 3rd degree, duly justified through prescription, with the limit of € 64 or 2.5% of the amount referred to in (a)), b) and (c)), if higher. 2 - […]. Article 85 [...] 1-[...]. 2-Are also tax deductible tax credits, as long as you're not likely to be considered costs in category (B), 30%, with the limit of € 796 of amounts spent with the acquisition of new equipment: a) for use of renewable energy and of equipment for the production of electric or thermal energy (cogeneration) for microturbines, with performance up to 100 Kw, which consume natural gas including additional equipment essential to your operation; b) pure electric Vehicles subject to registration or non-combustible renewable energy powered. 3 - […]. 4 - […]. 5 - […]. 6 - […].



53 article 86 [...] 1-are tax deductible tax credits 25% of amounts spent with personal accident insurance premiums and life insurance to ensure only the risk of death, disability or retirement for old age, in the latter case since the benefit is guaranteed after 55 years of age and 5 of duration of the contract relating to the taxable person or their dependants , paid by him or by a third party, provided that, in this case, have been proven to be taxed as income of the taxpayer, with the limit of € 64, in the case of taxable persons not married or legally separated in person and assets, or € 128, in the case of taxable persons married and not legally separated in person and assets. 2 - […]. 3-[...]: a) in the case of taxable persons not married or legally separated in person and assets, up to a limit of € 84; b) in the case of taxable persons married and not legally separated in person and assets, up to a limit of € 168; (c)) For each dependent to your position, the limits of the above are high at € 42. 4 - […]. 5 - […].

Article 87 [...] 1-are tax deductible tax credits for each taxable person with disabilities a winning amount four times the minimum monthly wage and 54 for each disabled dependent, as well as, for each ascendant with disabilities that is subject to the conditions of point (e)) of paragraph 1 of article 79, an importance equal to 1.5 times the minimum monthly wage. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […].

Article 100 [...] 1-[...]: levels of Annual Remuneration (in euros) Rates (percentages) To 5 115 0 Of 5 115 until 6 040 2 Of 6 040 until 7 165 4 Of 8 900 6 Of 8 900 7 165 up to 10 773 8 To 10 773 until 12 450 10 Of 12 450 until 14 262 12 Of 14 262 until 17 877 15 Of 17 877 until 23 234 18 Of 23 234 until 29 415 21 55 Of 29 415 to 40 201 24 Of 40 201 until 53 102 27 Of 53 102 to 88 505 30 Of 88 505 to 132 785 33 Of 132 785 until 221 354 36 Of 221 354 until 491 511 38 more than 491 511 40 2-[...]. 3-When there is no possibility to determine the estimated annual remuneration, whether paid or made available in excess of the income limit of € 5 115, applies the provisions of paragraph 1 of this article. 4 - […].

Article 123 Notaries, bailiffs and conservatives and professional bodies with competence to authenticate private documents notaries, clerks, Secretaries conservatives and technical and professional bodies with competence to authenticate private documents containing acts or contracts subject to land registry are required to submit to the Directorate-General of taxes, preferably by electronic means, until the day 10 of each month , list of acts for you practiced and decisions which have become res judicata in the previous month of your Office processes, which are likely to produce income subject to IRS, through an official form.



56 Article 127 1-[...]:) [...]; b) […]; (c)) the amounts applied to pension funds and other supplementary social security schemes provided for in articles 16, 17 and 21 of the Tax benefits statute; d) […]. 2 - […]. 3 - […].»

Article 54 supplement to the IRS Code is added to the IRS code, approved by Decree-Law No. 422-A/88 of 30 November, article 17, with the following text:% quot% article 17-the optional Scheme for residents in another Member State of the European Union or European economic area 1-taxpayers resident in another Member State of the European Union or the European economic area with which there is Exchange of information on tax matters when they hold of income in categories A, B and H, obtained in Portuguese territory, representing at least 90% of all their income totals for the year in question, including those obtained outside of this territory, may choose their taxation according to the rules applicable




57 to taxpayers resident in Portuguese territory not married with the adjustments provided for in the following paragraphs. 2-every taxable person referred to in the preceding paragraph, in the situation of married and not separated terms or that are identical to that provided for in article 14, may opt for joint taxation scheme income earned by members of the household, apply to taxpayers resident in Portuguese territory married and not legally separated in person and assets provided that: a) both taxable persons are resident in another Member State of the European Union or the European economic area; b) The income of categories A, B and H obtained in Portuguese territory by members of the household corresponding to at least 90% of the total household income; c) the option is formulated for both taxable persons or their legal representatives. 3-Exercised the option provided for in the preceding paragraphs, the applicable tax rate to all income obtained in Portuguese territory that would be subject to inclusion if they were obtained by resident taxpayers is: a) in the case of the option provided for in paragraph 1, the average rate that, according to the table referred to in paragraph 1 of article 68, correspond to the entire taxable income determined in accordance with the rules laid down in chapter II of this code being taken into account all income of the taxpayer, including those obtained outside Portuguese territory; b) in the case of the option provided for in paragraph 2, the average rate that, according to the table referred to in paragraph 1 of article 68 and article 69, matching the total of the taxable income determined in 58 accordance with the procedures laid down in chapter II of this code, being taken into account all the income of the household members , including those obtained outside Portuguese territory. 4-the accurate collection and until your amount is deducted the amounts provided for in article 79, as well as those laid down in articles 82 to 88 in respect of expenses or charges which respect to taxable persons, the people that are in accordance with the conditions laid down in paragraph 4 of article 13 or, for the purposes of the deduction provided for in article 84, the ascendants and collaterals to the 3rd degree which do not have incomes above the minimum monthly wage provided that these expenses or charges cannot be taken into account in the State of residence. 5-regardless of the exercise of the option provided for in the preceding paragraphs, income derived in Portuguese territory are subject to withholding tax at the rate applicable to income earned by non-residents, without prejudice to the provisions in Convention designed to eliminate double taxation or of another agreement that international law bind the Portuguese State, with the nature of payment on account when respect to income included. 6-the option referred to in the preceding paragraphs shall be made in the Declaration referred to in paragraph 1 of article 57, to deliver within the time limit laid down in paragraph 1 (a)) of paragraph 1 of article 60, accompanied by documents showing the conditions of the application of this scheme. 7-the Directorate-General of taxes may request to taxpayers or their representatives to submit, within 30 days, the documents that it deems necessary to ensure the correct application of this scheme. '





Article 55 59 transitional provisions under the IRS 1-The gross income of each of the categories A, B and H earned by taxpayers with disabilities are considered, for IRS purposes, only by 90% in 2009. 2-Notwithstanding the provisions of the preceding paragraph, the part of income excluded from taxation cannot exceed in 2009, by category of income, € 2500.

Section II corporate income tax article 56 Amendment to code of corporate income tax articles 9, 34, 38, 40, 80, 88, 97, 98, 114 and 115 of the code of the corporate income tax, approved by Decree-Law No. 442-B/88 of 30 November, briefly referred to as the IRC code , shall be replaced by the following: ' article 9 [...] 1 - […]: a) […]; b) […]; c) […];



60 d) capitalization funds and income from capital administered by social security institutions. 2 - […]. 3 - […]. 4 - […].

Article 34 [...] 1-[...]:) [...]; b) […]; c) […]; d) […]; e) […]; f) those that formed by the companies belonging to the mining and quarrying sector or treatment and disposal of wastes, are intended to cover the costs of the landscape and environmental recovery of the places allocated to the holding, where this is required and after the termination of this, in accordance with applicable law. 2 - […]. 3 - […].

Article 38 [...] 1-[...].



61 2-[...]. 3 - […]. 4-the Constitution of the Fund referred to in point (b)) of the preceding paragraph is dismissed when the security is required in favour of approving the Environmental and Landscape Recovery Plan, according to the legal framework for the exploration of the respective activity. 5-(Former paragraph 4). 6-(Former paragraph 5). 7-(Former paragraph 6).

Article 40 [...] 1-[...]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8 - […]. 9 - […]. 10-[...]. 11-[...]. 12-[...].



62 13-do not compete for the limits laid down in paragraphs 2 and 3 additional contributions to pension funds and similar funds intended to cover pension liabilities that result from the application: a) of international accounting standards by the Bank of Portugal to entities subject to your supervision, being considered as a cost during the transitional period fixed by this institution; (b)) of the new accounts plan for insurance companies approved by the Instituto de Seguros de Portugal, being considered as cost according to a depreciation plan of uniform benefits annually, for a transitional period of five years counted from the year 2008. 14-[...]. 15-shall be deemed to be included in paragraph 1 the costs incurred with the acquisition of social passes for the benefit of the company staff, checked the requirements then required. Article 80 [...] 1-tax rates, with the exception of the cases provided for in paragraphs 4 and following are the constants in the following table: taxable amount (in euros) Rates (percentages) up to 12 500 more than 12 500 12.5 25.0




63 2-the amount of the taxable amount, when exceeding € 12 500, is divided into two parts: one, equal to the limit of the 1st Echelon, which applies the corresponding rate; another, equal to the surplus, that applies to the fee of the upper echelon. 3 - […]. 4-(Former paragraph 2) 5-(Former paragraph 4) 6-the rates provided for in subparagraph (g)) of paragraph 4 shall not apply: a) to interest and royalties obtained in Portuguese territory by a company of another Member State or by a permanent establishment situated in another Member State of a company of a Member State, when the majority of the capital or the majority of the voting rights of that company are held directly or indirectly, by one or more residents of third countries, except when it is proof that the shares do not have as main objective or as one of its main objectives to benefit from the reduced rate of withholding tax; b) in the case of existence of a special relationship, in accordance with the provisions of paragraph 4 of article 58, between the payer or the debtor and the beneficial owner of the interest or royalties, or between them and a third, the excess over the amount of interest or royalties which, in the absence of such relationships, it would have been agreed between the payer and the beneficial owner. 7-the rate provided for in the first step of the table referred to in paragraph 1 shall not apply, if the total of the taxable amount at the rate of 25%, when: a) as a result of Division operations or other reorganization or corporate restructuring operation carried out after 31 December 2008, one or more companies involved will determine taxable income not exceeding € 12 500;



64 b) the capital of an entity is carried out, in whole or in part, through the transfer of assets, including intangible assets, related to the exercise of a business activity or profession by a natural person and the activity pursued by that is substantially the same as the one which was performed on an individual basis.

Article 88 [...] 1-[...]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […]. -8 shall apply, mutatis mutandis, the provisions of paragraphs 8, 9, 10 and 11 of article 71 of the IRS code. Article 97 [...] 1-[...]. 2-payments on account of taxpayers whose turnover for the year immediately preceding that in which those payments continues to be equal to or less than € 498,797.90 correspond to 70% of the amount of tax referred to in paragraph 1, broken down by three equal amounts, rounded, too, for euros.



65 3-payments on account of taxpayers whose turnover for the year immediately preceding that in which those payments continues more than € 498,797.90 correspond to 90% of the amount of tax referred to in paragraph 1, broken down by three equal amounts, rounded, too, for euros. 4 - […]. 5 - […]. 6 - […]. 7 - […].

Article 98 [...] 1-[...]. 2 - […]. 3-the amount determined in accordance with the preceding paragraph be deducted payments on account calculated in accordance with the previous article, carried out in the previous year. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8 - […]. 9 - […]. 10-[...]. 11-[...].



66 12-[...].

Article 114 [...] 1-[...]. 2 - […]. 3-In case of administrative decision or incidental sentence, the period referred to in the preceding paragraph is counted from the date on which the declarant becomes aware of the decision or sentence. 4-whenever it is applied the provisions of the preceding paragraph, the limitation period is extended until the end of the period laid down therein, plus one year.

Article 115 [...] 1-[...]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8 - […]. 9-the programs and computer equipment depend on the prior billing certification by IRS, under the set by order of the Minister of finance.»



67 article 57 transitional provisions under the IRC 1-the balance at 31 December 2008, the provision referred to in subparagraph (f)) of paragraph 1 of article 34 of the IRC code of waste treatment and disposal, in so far as it would have been discharged in accordance with the terms and conditions laid down in article 38 of that Code , in amended by this Act and without prejudice to the provisions of the following paragraph, can be considered as an expense, in equal parts, for the purpose of determining the taxable profit in each of the four previous years that to which balance respect. 2-for the purposes of the preceding paragraph and to obtain the authorization referred to in paragraph 2 of article 38 of the IRC code, waste treatment and disposal, must submit their application within 180 days of the date of entry into force of this law.

Article 58 suspension of the simplified scheme in IRC 1-it is not allowed to taxpayers of IRC opt for determining taxable profit based on the simplified scheme provided for in article 53 of the IRC code from 1 January 2009. 2-taxable persons covered by the simplified scheme for determining taxable profit, whose period of validity is still underway on the first day of the tax period referred to in the preceding paragraph, may choose one of the following alternatives: a) renounce the scheme by which they were covered, be taxed by the general regime for determining taxable profit from the tax period that begins in 2009 inclusive; b) remain in the simplified scheme for determining taxable profit until the end of the period of three years still ongoing, except if they verify their assumptions 68 or any of the situations referred to in paragraph 10 of article 53 of the IRC code, in which case the application of that scheme ceases in accordance with there referred to. 3-the renunciation referred to in point (a)) of the preceding paragraph shall be expressed in periodic Declaration of income referred to in point (b)) of paragraph 1 of article 109 of the IRC code relating to the tax period that begins in the year 2009, by indication of the general scheme.

Article 59 Scheme optional for taxable persons covered by special rates 1-IRC taxpayers of IRC based, effective management or permanent establishment in the national territory, receiving special rates or reduced is allowed to opt for application of the rates set out in paragraph 1 of article 80 of the IRC code. 2-the option referred to in the preceding paragraph is carried out in the Declaration referred to in point (b)) of paragraph 1 of article 109 of the IRC code.


Article 60 Legislative Authorizations under the IRC 1-the Government Is authorized to amend the IRC code and supplementary legislation in order to adapt its rules to international accounting standards and to national GAAP which aim to adopt these standards. 2-the meaning and extension of the legislation to be approved by the Government in accordance with the provisions of the preceding paragraph are the following: a) provide that the determination of the results relating to construction contracts act according to the percentage of completion method; b) provide that, subject to the conditions laid down in the present paragraphs 2 to 5 of article 24 of the IRC code, the cost of short-term employee benefits and 69 members of governing bodies are accepted as an expense for tax purposes in the tax period in which must be accounted for; c) provide for the deduction of expenses related to share-based payments in the tax period in which the options or rights are exercised or the amounts settled; d) Exclude the taxable asset variations arising from the issuance of financial instruments recognised as equity instruments, with the exception of expenses of issue, or of transactions in equity instruments of the issuer, including its reclassification as liabilities; and) establish that compete for the formation of the taxable gains resulting from the application of fair value in relation to: (i)) financial instruments classified as ' assets or financial liabilities at fair value through profit or loss ', unless the shares corresponding to more than 5% of the share capital or equity instruments that are not admitted to trading on a regulated market; II) consumable biological assets, with the exception of forestry holdings; f) provide for the application of amortised cost by the effective interest rate method, except the sales and services, which are considered in the tax period to which they relate for the nominal amount of the consideration, eliminating the requirement of a deferral in equal parts for a minimum of three years of expenses with issuance of obligations; g) provide that the products harvested from biological assets are valued at the selling price at the time of collection;



70 h) Review the system of depreciation and amortization in order to allow your deductibility pursuant to Regulatory Decree No. 2/90 of 12 January, without requirement of its accounting as expense period; I) Accept the deduction in one period of the cost of acquisition or production of assets subject to depreciation, whose unit value does not exceed € 1 000, and that are not part of a set of elements that should be deprecated as a whole; j) establish in € 40 000 maximum light passenger cars contemptible or mixed not earmarked for public transport service and which are not intended to be rented in the normal activities of the company; l) Eliminate the obligation of deferral for three years of unfavorable exchange differences related to assets and corresponding to the period prior to your entry into operation; m) provide for the deduction of provisions for responding to charges derived from guarantees to customers the percentage of sales and services rendered subject to guarantee, corresponding to the values observed in the average of the three previous taxation periods; n) provide that can be directly deductible as an expense or loss of the accounting period the bad debts as a result of extrajudicial conciliation procedure for viability of insolvent companies or in difficult economic situation mediated by the Institute to support small and medium-sized enterprises and investment (IAPMEI); the) provide that, for the purposes of determining capital gains and capital losses, are only the depreciation or amortization that have been fiscally accepted, without prejudice to the minimum quotas; p) Delete the deduction of capital losses carried out on pleasure boats, aircraft, as well as the light passenger or mixed vehicles, except to the extent that match the value depreciable tax;



71 q) Adapting the reinvestment scheme provided for in article 45 of the IRC code, so that the same is applicable to capital gains and losses realized in tangible fixed assets under the conditions currently laid down for capital gains and capital losses realized in tangible fixed assets; r) provide that the arrangements laid down in the preceding paragraph shall also apply to capital gains and losses realized on investment properties, since the value of achievement is reinvested in the acquisition, production or construction of property, plant and equipment assigned to the farm or in the acquisition or construction of investment properties other than those acquired in using the taxpayers of IRS or IRC with which there are special relations; s) provide that, in cases where there is a coverage ratio of fair value, the changes in fair value of the hedging instruments and the elements covered compete for the formation of the taxable income corresponding to the tax period in which must be accounted for; t) provide that in respect of hedging operations of cash flows or net investment in a foreign operation gains or losses generated by the hedging instrument, to be deferred until such time that the losses or gains of the covered elements contribute to the formation of the taxable profit; u) Change the special arrangements applicable to mergers, divisions and contributions of assets, eliminating the requirement that the values of assets transferred are entered in the accounts of the recipient company with the same values that were in the accounts of the merged, de-merged or contributing companies contributors; v) Adjust the provisions of article 58 of the IRC code in accordance with the adaptation of this code to accounting standards;




72 x) Adapt the concepts and terminology of approaching tax used in GAAP; z) Allow the deduction of additional contributions to pension funds and similar funds intended to cover liabilities with retirement benefits that result from the application of international accounting standards; AA) provide that the overall effect of the adjustments resulting from the adoption of international accounting standards or of national GAAP which aim to adopt these standards, including that result from the provisions of the preceding paragraph, is considered, in equal parts, in the tax period in which apply for the first time, for tax purposes, the new accounting references and four subsequent taxation periods; AB) Integrate the transitional arrangements applicable to entities obliged to apply in their individual national GAAP accounts aimed at adopting international accounting standards, by making the necessary changes in the IRC code and its supplementary legislation; AC) Repeal article 14 of Decree-Law No. 35/2005, of 17 February; ad) revise and republish, with the adjustments that are required, the IRC code, approved by Decree-Law No. 442-B/88 of 30 November, as well as the Regulatory Decree No. 2/90 of 12 January. 3-the Government will promote the creation of a simplified scheme for determining taxable profit, establishing for IRC taxpayers engaged in small, primarily, an activity of commercial, industrial or agricultural nature, simplified rules of taxation based on the accounting standards applicable to them.





73 CHAPTER VII section I indirect taxes value added tax article 61 Amendment to the code of value added tax articles 15 and 78 of the code of value added tax, as designated by the VAT code approved by Decree-Law No. 394-B/84 of 26 December, shall be replaced by the following: ' article 15 [...] 1 - […]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8 - […]. 9 - […]. 10-tax exempt transmissions of goods free of charge, for subsequent distribution to people in need, the 74 private institutions of social solidarity and the non-governmental non-profit organizations.

Article 78 [...] 1-[...]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8 - […]: a) […]; b) the credits are over € 750 and below 8000 €, VAT included, when the debtor, being a person or a taxable person who carries out exclusively exempt transactions that do not confer the right to deduct, the record in the computer record of executions as executed who was moved previous execution process however suspended or extinct because they have not been found attachable assets; c) […]; d) […]; and) the credits are over € 750 and below € 8 000, VAT included, when the debtor, being a person or a taxable person who carries out exclusively exempt transactions that do not confer the right to deduction, 75 on the list of public access to executions extinguished with partial payment or attachable assets have been found at the time of deduction. 9 - […]. 10-[...]. 11-[...]. 12-[...]. 13-[...]. 14-[...]. 15-[...]. 16-[...]. 17-the provisions of paragraph 8 shall not apply where broadcasts are concerned goods or services whose recipient was indicated at the time of completion of the operation, from the list of public access to executions extinguished with partial payment or attachable assets have been found.»

Article 62 amendment of list I annexed to the VAT code money 2.19, 2.24 2.23 and the list I annexed to the VAT code approved by Decree-Law No. 394-B/84 of 26 December, shall be replaced by the following: «2.19 – The real estate contracts in that they own the work local authorities, municipal companies whose object consists in rehabilitation and urban management fully owned by public bodies , associations of local authorities, public enterprises responsible for public secondary schools or associations and corporations, since, in any case, these works are contracted directly with the contractor.



«76 2.23 urban rehabilitation contracts, as defined in specific diploma in real estate or in public spaces located in areas of urban regeneration (critical areas of recovery and reconversion urban intervention areas urban rehabilitation companies and other) bounded in terms of the law, or within the framework of retraining and rehabilitation operations of recognized national public interest. 2.24-The rehabilitation of real estate contracts, regardless of location, are contracted directly by the Institute for housing and urban renewal (DGEMN), as well as those that are carried out within the framework of special financial support schemes or fiscal rehabilitation of buildings or under programs financially supported by DGEMN.»

Article 63 addition to list I annexed to the VAT code Are added to the list I annexed to the VAT code approved by Decree-Law No. 394-B/84 of 26 December, the money and 2.29 2.30 to read as follows: «2.29-Seats suitable for transporting children in motor vehicles. 2.30-services of maintenance or repair of dentures, equipment, appliances, and other goods referred to in 2.6, 2.8 and 2.9 funding.»





77 article 64 amendment to the exemption waiver regime of VAT in transactions involving immovable property article 2 the scheme of renunciation of exemption from VAT on real estate transactions, approved by Decree-Law No. 21/2007, of 29 January, is replaced by the following: ' article 2 [...] 1 - […]. 2 - […]. 3 - […]. 4-No waiver on hiring of immovable property, except when they are intended for industrial purposes.»


Article 65 legislative Authorizations under the VAT 1-Is the Government allowed to proceed to the Elimination of the amount 2.21. the list I annexed to the VAT code, ensuring the restoration of conditions of financial equilibrium of concessions for the exploitation of the crossings of the bridges over the river Tagus in Lisbon area, in toll scheme, hence result. 2-the Government is authorized to revoke the special taxation scheme in VAT of gas fuels, provided for in article 32 of law No. 9/86, of 30 April, as amended by law No. 3-B/2000 of 4 April. 3-in order to avoid situations of double taxation arising from the provisions of the preceding paragraph, the Government is authorized to take measures which enable the taxable persons who market those fuels deduct the VAT corresponding to the respective 78 stocks at the date on which the repeal of the special tax regime.

Article 66 VAT transfer to regional tourism development 1-the transfer by way of VAT earmarked for regional tourism entities is € 20 640 000. 2-revenue transfer under the preceding paragraph is distributed on the basis of the criteria set out in Decree-Law No. 67/2008, of April 10.

Section II stamp duty article 67 amendments to the stamp duty code 1-articles 1, 2, 5, 6, 23, 26, 39, 42, 44, 48, 49, 52, 59 and 66 of the stamp duty code, approved by law No. 150/99, of 11 September, are replaced by the following: ' article 1 [...] 1 - […]. 2 - […]. 3 - […]. 4 - […].



79 5-for the purposes of table 1.2 General funds, are not subject to stamp duty the following free broadcasts: a) [...]; b) […]; c) […]; d) […]; e) […]; f) […]. 6 - […]. 7 - […]. 8 - […].

Article 2 [...] 1-[...]: a) notaries, conservatives of civil, commercial, property records and other property subject to registration, other public entities, including State institutions and organisations, as well as all entities or professionals who authenticate private documents, in respect of acts, contracts, and other facts that are involved, with the exception of concluded before notaries regarding credit and guarantees granted by credit institutions , financial corporations or other entities legally equivalent to them and any other financial institutions, and when, in accordance with paragraph) of article 5, the contracts or documents to be presented for any legal effect; b) […];



80 c) [...]; d) […]; e) […]; f) […]; g) […]; h) […]; i) […]; j) […]; l) […]; m) […]; n) entities or professionals who authenticate private documents set out in table 15.8 General budget, or recognise the signatures on them bets, with the exception of those which are related to loans and guarantees granted by credit institutions, financial companies or other entities legally equivalent to them and any other financial institutions, and when, pursuant to article 5) , contracts or documents to be presented for any legal effect. 2 - […]. 3-Notwithstanding the provisions of paragraph 1, in the acts or contracts table 1.1 General allowance, taxable persons of the tax the natural or legal persons to 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 acquisitions by adverse possession, on the date on which the action is made absolute judicial justification, is celebrated the deeds of notarial or justification at a time when the ruling becomes final in the justification process under the code of the land register; s) In private documents authenticated, or any other title, when this form is accepted as an alternative to public deed at the time of your authentication or recognition of signatures on them betting.



82 article 6 [...] […]: a) […]; b) […]; c) […]; d) [...]; e) the spouse or de facto United, descendants and ascendants, free transmissions subject to fee 1.2. General table who are beneficiaries.

Article 23 [...] 1-the tax assessment is the responsibility of the taxable persons referred to in paragraphs 1 and 3 of article 2 2-[...]. 3 - [...]. 4-in the case of tax due for the acts or contracts provided for in table 1.1 General budget, the tax assessment shall apply, mutatis mutandis, the rules contained in the CIMT. 5-Notwithstanding the provisions of paragraphs 1 and 4, going on simultaneously entry tax of 1.1 and 1.2 of the General Table, the tax assessment shall apply the rules of article 25-6 (Former paragraph 4).







83 article 26 [...] 1-double head and the beneficiary of any free transmission subject to tax are required to participate to the competent Finance service donation, the death of the author of the succession, the Declaration of presumed death or judicial justification of death, judicial, notarial or justification made in accordance with the land registry Code of the acquisition by usucapion or any other instrument or contract involving transmission of assets. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8 - […]. 9 - […]. 10-[...]. 11-[...].

Article 39 [...] 1-[...]. 2 - [...]. 3 - [...].



84 4-in the acts or contracts for private document authenticated or any other title, when this form is accepted as an alternative to public deed, the limitation period is the tax due is counted from the date of promotion of the land register.

Article 42 [...] 1-Without prejudice to article 23, are jointly and severally liable with the taxpayer for payment of the tax people or entities legally enabled to authenticate documents, when this form is accepted as an alternative to public deed, and the persons or entities that, otherwise, intervene in the acts, contracts, and transactions or receive or use books , papers, and other documents, where they have cooperated in the absence of any settlement or collection of the tax or the date of that intervention, receipt or use, have not required to mention the paragraph 6 of article 23 2-[...]. 3 - [...]. 4 - [...].

Article 44 [...] 1-[...]. 2 - [...]. 3 - [...]. 4-Happening place the tax assessment by the taxable persons referred to in paragraph 3 of article 2, except in the case of situations where there is nowhere to




85 concurrent of subjection and 1.2 1.1 General table, the tax is paid within the time limits, terms and conditions set out in article 36 of the CIMT.

Article 48 [...] 1-[...]. 2 - [...]. 3 - [...]. 4-in the acts or contracts for private document authenticated or any other title, when this form is accepted as an alternative to public deed, the limitation period of the tax is counted from the date of promotion of the land register.

Article 49 [...] 1-[...]. 2-applies to liquidations of VAT provided for in 1.1 and 1.2 funds General table, with the necessary adaptations, the provisions of articles 41 to 47 of the CIMT.

Article 52 [...] 1-taxable persons of the tax referred to in paragraph 1 of article 2, or their legal representatives, are required to submit an annual declaration of the discriminative stamp duty paid, preferably by electronic means.



86 2-[...]. 3 - [...].

Article 59 [...] Cannot be legalised or used the books subject to stamp tax until it is paid off its tax or made mention of that paragraph 6 of article 23 article 66 [...] 1-for the purposes of this code, shall be deemed to be a capital company public limited liability companies, limited companies and partnerships limited by shares, pursuant to article 2 of Council Directive 2008/7/EC , of the Council of 12 February 2008. 2 - […]. 3-do not consider themselves of capital, for the purposes of this code, the following restructuring operations: a) the delivery by one or more capital companies of all their assets and liabilities, or one or more branches of activity to one or more of your capital companies in the process of being formed or already established; (b)) the acquisition by a capital company in the process of being formed or already consisting of shares representing a majority of the voting rights of another capital company, provided that the shares acquired are paid, at least in part, by means of securities representing the capital of the first company.



87 4-For the purposes of point (b)) of the preceding paragraph, when the majority of the voting rights is reached as a result of two or more operations, operation only in virtue of which the majority of voting rights was hit and subsequent operations are regarded as restructuring operations.» 2-the amount of 15 General stamp duty Table of stamp tax code, approved by law No. 150/99, of 11 September, is replaced by the following: «15-Notaries, notarial acts, and acts committed by conservatives, clerks, Secretaries and technicians and professional bodies with competence to authenticate private documents containing acts or contracts subject to land registry regardless of the entity responsible for your practice: 15.1. – […]. 15.2.-[...]. 15.3.-[...]. 15.4. – powers of Attorney and other instruments concerning the attribution of powers of voluntary representation, including the mandates and subestabelecimentos, when conferred also on behalf of the Prosecutor or of a third party: 15.4.1. -Powers of Attorney and other instruments that confer powers of voluntary representation, when conferred also on behalf of the Prosecutor or of a third party – for 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 this form is accepted as an alternative to public deed-for each ……………...…………………………………………. € 25.»

Article 68 revocation of provisions under the stamp tax code and references 1-d) are repealed (a) of paragraph 3 of article 3 and q) of paragraph 1 of article 7 of the stamp duty code, approved by law No. 150/99, of 11 September. 2-the money shall be repealed 5, 6, 9, 14, 16, 24, 25, 26.7 and 26.8 General table of stamp duty stamp duty code, approved by law No. 150/99, of 11 September. 3-all legal texts that mention the directive no. 69/335/EEC of 17 July 1969, referred to in the Council Directive 2008/7/EC of 12 February 2008.

CHAPTER VIII section I excise duties excise duties Article 69 amendment to excise Code articles 7, 18, 35, 45 .47, 52, 55, 57, 61, 70, 73, 74, 83, 84 and 94 of the code of the excise duty, as referred to as the IEC Code approved by Decree-Law No. 566/99, of December 22 , shall be replaced by the following: ' article 7 89 [...] 1 - […]. 2 - […]. 3 - […]. 4-in case it is not possible to determine with accuracy, the time of the release for consumption, the time to consider for purposes of chargeability to tax is the finding of this introduction by the Customs authorities. 5-(Former paragraph 4).

Article 18 [...] 1-[...]. 2 - [...]. 3 - [...]. 4 - [...]. 5-atypical form of transportation the transport of fuel that is not in the tank of a vehicle or in a container of suitable reserve, up to a maximum of 50 litres, as well as the transport of liquid heating products other than carried out in tank-trucks used by professional operators.

Article 35 [...] 1-[...].



90 2-[...]: a) on the expedition, to the time of 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 warranty, whose minimum amount, in the case of authorisations of products subject to positive rates, is equal to 25% of the average monthly tax, calculated on the Declaration of release for consumption processed the previous year or, in the case of initiation of activity, the average monthly value expected to reach in the first year. 2 - […].







91 article 47 [...] 1-amounts of the guarantees provided for in this chapter shall be adjusted in the light of the changed circumstances, in particular the number of transactions and the amount of the tax to ensure. 2 - […]. 3-(repealed).


Article 52 [...] 1-[...]. 2-[...]: the exceeding 0.5% vol) and not exceeding 1.2% vol of alcohol purchased – € 6.91 hl; b) exceeding 1.2% vol of alcohol purchased and less than or equal to 8 Plato – 8,65 €/hl; c) exceeding 1.2% vol of alcohol purchased and greater than 8 and less than or equal to 11 Plato – € 13,81/hl; d) exceeding 1.2% vol of alcohol purchased and more than 11 but less than or equal to 13° Plato – € 17,30/hl; and exceeding 1.2% vol). acquired alcohol and more than 13 but not more than 15° Plato – € 20,73/hl; f) exceeding 1.2% vol of alcohol purchased more than 15 Plato – € 24,26/hl.





92 article 55 [...] 1-[...]. 2-the tax rate applied to intermediate products is € 58,31/hl.

Article 57 [...] 1-[...]. 2-the tax rate applicable to spirit drinks is € 1001,35/hl.

Article 58 [...] [...]: a) Liqueurs as defined in point 32 of annex II to Regulation (EC) No 110/2008 of the European Parliament and of the Council of 15 January 2008, produced from fruits, plants, honey, milk and cream; (b) Wine Spirit and brandy distilled) in the region, with the characteristics and qualities defined in paragraph 4 and 6 of annex II to Regulation (EC) No 110/2008 of the European Parliament and of the Council of 15 January 2008.

Article 61 [...] 1-[...]: 93 a) Produce per year up to a maximum of 200,000 hl of beer, except with regard to the autonomous region of Madeira, where that limit is 300,000 hl, since, in this case, 100,000 hl are consumed in that autonomous region; b) […]; c) […]. 2-Notwithstanding the provisions of paragraph 1, the following shall be considered as a single independent company two or more Brewers whose total annual production does not exceed 200,000 hl of beer, with the exception of the autonomous region of Madeira, where that limit is 300. 000 hl. 3 - […].

Article 70 [...] 1-[...]. 2 - […]: a) […]; i) […]; II) [...]; III) [...]; IV) [...]; v) […]; vi) [...]; VII) [...];



94 viii) products falling within CN codes 3824 90 91, 2909 19 10 and 3824 90 97, when intended for use as power or heating fuels. b) […]; c) […]; d) ' level of taxation ', the overall amount of ISP and other charges collected, excluding VAT, calculated directly or indirectly on the basis of the quantity of energy products at the time of your release for consumption. 3 - […].

Article 73 [...] 1-[...]. 2 - […]. 3 - […]. 4 - […]. 5-the fee for oil and energy products obtained from waste oils or residues, and are used as power or heating fuel are taxed according to the level of taxation applicable to these products. 6 - […]. 7 - […]: a) […]; b) […]; c) […];



95 d) [...]; e) […]; f) […]; g) With the rate of between € 100 and € 220/1000 l, heating diesel classified within CN code 2710 19 45. 8 - […]. 9-Any product used as motor fuel is subject to the level of taxation applicable to petroleum product and energetic fuel replaced. 10-[...]. 11-[...].

Article 74 [...] 1-[...]. 2 - […]. 3 - […]. 4 - […]. 5-coloured and marked diesel can only be purchased by cardholders with microcircuit instituted for the purposes of control of your assignment to the destinations referred to in paragraph 3, being the owner or responsible for the operation of the posts authorized for sale to the public liable for payment of the tax amount resulting from the difference between the level of taxation applicable to gas oil and the rate applicable to the coloured and marked diesel , for the quantities they sell and they don't get properly registered on the computer system underlying the assigned microcircuit cards. 6 - […].



96 7-[...]. 8 - […]. 9 - […].

Article 83 [...] 1-[...]. 2 - […]. 3 - […]. 4-[...]: a) specific element – € 65.40; b) ad valorem Element-23.23%. 5 - […].

Article 84 [...] […]: a) […]; b) […]; c) fine-cut tobacco intended for the rolling of cigarettes-46.23%; d) […];





97 94 detention and marketing Ban-1 (previous article body). 2-it is still prohibited to arrest individuals, of tobacco products manufactured which have not bet the valid special mark provided for in the previous article, in quantities exceeding 800 cigarettes or 2 kg, depending on whether, respectively, cigarettes or other tobacco products. 3-for the purposes of paragraph 1, the quantities of tobacco are applicable per person, except if the movement of those products is effected by means of private transport, in which case the quantities are applied by means of transport, assuming in this case that their driver is your holder.»
Article 70 Repeal of rules under the IEC Are revoked by paragraph 2 of article 43, paragraph 3 of article 47 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 energetic products article 71 tax rates on petroleum and energetic products 1-in accordance with the provisions of paragraph 1 of article 73 of the code of excise duties, the values of the unit rates applicable tax on the Mainland to the products referred to in paragraph 2 shall be fixed by order of the members of the Government responsible for the areas of finance and economy taking into consideration the different 98 environmental impacts of each of the oil products and energy, favoring less polluting gradually. 2-for the purposes of the preceding paragraph, the establishment, or its amendment, is carried out within the following ranges: product code NC Tax Rate (in euros) Maximum Minimum leaded petrol......... 2710 11 51 to 2710 11 59 650.00 650.00 unleaded gasoline......... 2710 11 41 to 2710 11 49 Oil 359.00 650.00 ... ... ... ... ... ... ... .... 2710 19 21 to 2710 19 25 colorful Oil and marked 302.00 339.18.. 2710 19 25 0.00 149.64 diesel......................... 2710 19 41 to 2710 19 49 coloured and marked Diesel 278.00 400.00.. 2710 19 41 to 2710 19 49 21.00 199.52 fuel oil with sulphur content exceeding 1%............................
2710 19 63 to 2710 19 69 15.00 34.92 fuel oil with sulphur content exceeding 1%..............
2710 19 61 15.00 29.93 3-for the purposes of paragraph 1 of article 75 of the code, the values of the unit rates of tax applicable on the island of São Miguel, the following products shall be fixed by resolution of the Council of the Regional Government, and can be changed within the following ranges: 99 Product


CN code Tax Rate (in euros) Maximum Minimum leaded petrol......... 2710 11 51 to 2710 11 59 650.00 650.00 unleaded gasoline......... 2710 11 41 to 2710 11 49 Oil 359.00 650.00 ... ... ... ... ... ... ... .... 2710 19 21 to 2710 19 25 Diesel 49.88 339.18......................... 2710 19 41 to 2710 19 49 49.88 400.00 agricultural Diesel ... ... ... ... ... 2710 19 41 to 2710 19 49 21.00 199.52 fuel oil with sulphur content exceeding 1%............................

2710 19 63 to 2710 19 69 0.00 34.92 fuel oil with sulphur content exceeding 1%..............

2710 19 61 0.00 29.93 4-for the purposes of article 76 of the code, the values of the unit rates of tax applicable in the autonomous region of Madeira to the products referred to in paragraph 2 shall be fixed by order of the competent Member of the Regional Government, and can be changed within the ranges set out in that paragraph.

Article 72 additional rates of tax on petroleum and energetic products 1-remain in force in 2009 the additional rates of tax on petroleum and energetic products, amounting to € 0.005 per litre for gasoline and in the amount of € 0.0025 per litre for diesel and diesel colored and marked, which is my own recipe of the financial Fund permanent 100 laid down in Decree-Law No. 63/2004 , March 22, up to a maximum of 30 million euros. 2-the additional to that referred to in the preceding paragraph is part of the values of the unit rates set in accordance with paragraphs 1 and 2 of the previous article.

Section III article 73 vehicles tax amendment to law No. 22/2007, of June 29 Article 10 of law No. 22/2007 of 29 June, is replaced by the following: ' article 10 [...] 1 - […]. 2-from 1 January 2010, the tax base of tax levied on most freight cars and passenger cars mixed use consists, in addition to the displacement, by the respective emission levels of carbon dioxide, passing these vehicles to be taxed by reference to tax rates listed in the table of ISV code , published in annex I to this law, without prejudice to the reduction is applied to them. 3-by the end of the year of 2009, the Office of mobility and land transport, I. P., must implement the mechanisms necessary for the collection and processing of information on the levels of carbon dioxide emission of all cars subject to ISV.»



101 article 74 amendments to the motor vehicle tax code articles 7, 8, 10, 11, 12, 15, 17, 18, 19, 22, 29, and 53 of the Vehicle tax code, approved by Annex I to the law No. 22-A/2007, of 29 June, as designated by the ISV Code, shall be replaced by the following: ' article 7 [...] 1-the table is applicable to passenger cars, the cars of mixed use which are not provided for in articles 8 and 9, and the freight cars that are not provided for in paragraphs 2 and 3 of article 8, and in article 9 (b)).
The cylinder capacity Component TABLE Step cylinder capacity (CC) fees for CC (in euros) installment to be slaughtered (in euros) Until 1250.................................... more than 1250 0.90 670.00............................... 4.25 4857.50 Environmental CO2 level Component (in grams per kilometre) fees (in euros) installment to be slaughtered (in euros) gasoline vehicles Until 5.00 475.00 115 Of 116 to 145 From 146 3695.00 33.00 to 175 Of 176 4710.00 40.00 to 90.00 13460.00 102 205 more than 205,125.00 20635.00 diesel cars Until 14.00 1048.00 95 Of 96 to 120 48.00 121 140,100.00 4278.00 Of the 10518.00 Of the 141 170,120.00 13318.00 170,168.00 21478.00 more 2-[...].

Table B cylinder capacity Component Step cylinder capacity (CC) fees for CC (in euros) installment to be slaughtered (in euros) Until 1250.................................... 4.01 2,588.23 more than 1250............................... 9.48 9,429.88 3-light vehicles equipped with diesel propulsion system, that present levels of particulate emissions equal to or greater than 0.005 g/km, in the respective certificates of conformity, or in your absence, in the respective technical approvals shall be subject to a penalty of € 500 in the total amount of tax payable, after the reductions to be applied to any place. 4 - […].



103 5-[...]. 6 - [...]. 7 - […]. 8 - […].

Article 8 [...] 1-[...]:) [...]; b) […]; c) Passenger Cars that are equipped with hybrid engines, prepared for consumption in your propulsion system of electric power or solar or gasoline or diesel. 2 - […]. 3 - […].

Article 10 [...] […].







104 C Grade TABLE of displacement (cm3) euro value Of 180 to more than 750 51.3 1,250,102.5 article 11 [...] 1-[...]. 2 - […]. 3-Notwithstanding the provisional liquidation made pursuant to paragraph 1, the taxable person may apply for the assessment of the vehicle to the director of customs, until the expiry of the payment deadline referred to in paragraph 1 of article 27, with a view to the final settlement of the tax in accordance with the following formula: ISV = C VR) GO x V ( In that : ISV-represents the amount of the tax payable; V – represents the commercial value of the vehicle to be determined by the director of customs, after evaluation of your condition, made on the basis of the elements referred to in paragraph 1; GO-represents the vehicle tax levied on the reference vehicle in the year of the first registration of the vehicle the tax;





105 VR-is the retail selling price of a vehicle in the reference year of the first registration of the vehicle to tax, as declared by the person concerned, considering as such the vehicle of the same make, model, and propulsion system, or, in case this information is not available, a similar vehicle, introduced in the domestic market, the same year that the vehicle was registered for the first time; C – is the ' environmental impact ' Cost, applicable to vehicles subject to the table, first registered until 30 June 2007 and whose value corresponds to 25% of the result of the establishment of the environmental component of the said table. 4 - […]. 5-the judicial review of the tax assessment on the grounds that the amount exceeds the tax amount calculated according to the formula in paragraph 3 depends on prior request for evaluation of vehicle submitted pursuant to this article.


Article 12 [...] 1-[...]. 2 - […]: a) […]; b) stop the taxable vehicles in tax suspension for a maximum period of two years after the customs declaration. c) […]; d) […]. 3 - […].



106 article 15 [...] 1-[...]. 2 - […]. 3-the status of recognized operator gives the taxpayer the right to stop the taxable vehicles suspension imposed by the maximum period of two years after the customs declaration, implying the obligations to which they are subject registered operators, under penalty of revocation of authorisation under the terms established in the previous article.

Article 17 [...] 1-[...]. 2 - […]. 3-for the purposes of registration, the light and heavy motor vehicles, industrial machines, motorcycles, mopeds, tricycles and quadricycles, although excluded from the tax, shall be subject to processing of the DAV. 4 - […]. 5-for the purposes of this code, and notwithstanding the number of claims referred to in paragraph 5 of article 430.º-the Customs reform, approved by Decree-Law No. 46311, 27 April 1965, is set at three the maximum vehicle to submit customs declarations, by calendar year, before the customs.



107 article 18 [...] 1-[...]. 2-the DAV by registered taxable vehicles operators remain in suspension of the maximum period of two years, until the term which should be presented the request of release for consumption or performed dispatch, export or entry for other vehicles tax regime of suspensive procedure, otherwise be illegal introduction in consumption. 3 - […]. 4 - […]. 5 - […].

Article 19 [...] 1-[...]. 2-the DAV operators recognized taxable vehicles remain in suspension of the maximum period of two years, until the term which should be presented the request of release for consumption or performed dispatch, export or entry for other vehicles tax regime of suspensive procedure, otherwise be illegal introduction in consumption. 3 - […]. 4 - […].





108 article 22 [...] 1-[...]. 2 - […]. 3 - […]. 4-the document proving the payment of the tax with the annotation of the national registration assigned allows use without restrictions of vehicles referred to in the previous paragraph, as well as the vehicles released for consumption in the new State, for a period of 60 days from the registration assignment. 5 - […].

Article 29 [...]. 1 - […]. 2 - […]. 3-for the purposes of tax refund, the applicant presents to customs proving the national registration cancellation, as well as copy of the Declaration of exportation of the vehicle or, in the case of an export, copy of the single administrative document with the release of the vehicle therein mentioned. 4 - […]. 5 - […].





109 article 53 [...] 1-[...]. 2-The vehicles referred to in the preceding paragraph which are fitted with engines for consumption in your unique propulsion system, liquid petroleum gas, natural gas or electric power, or with hybrid engines, prepared for consumption in your propulsion system of electric power or solar or gasoline or diesel, are fully exempt from tax.

3 - […]. 4 - […]. 5-[...]: a) the vehicles shall have a level of CO2 emissions to 120 g/km, confirmed by the respective certificate of conformity; b) […]; c) […]; d) […]; 6 - […].»

Section IV single tax movement Article 75 amendments to the Tax Code Only 110 movement articles 9, 10, 11, 13, 14 and 15 of the code of the single tax movement, abbreviated called IUC code, approved by the annex II to the law No. 22/2007 of 29 June, are replaced by the following: ' article 9 [...] [...]: fuel used Electricity Voltage Total annual Tax according to the year of registration (in euros) Gasoline engine capacity (cm3) engine capacity (cm3) other products after 1995 1990 to 1995 To 1981 Of the 1989 Until 1000 To 1500 Until 16.40 10.30 7.20 100 more than 1100 to 1300 more than 1500 to 2000 more than 100 32.80 18.50 10.30 more than 1300 until 1750 more than 2000 to 3000 51.30 28.70 14.40 over 1750 up to 2600 more than 3,000,130.20 69.70 more than 2600 29.70 up 112.80 57.40 3,500,207.10 over 3,500,369.00 189.60 87.10 111 article 10 [...] 1-(previous article body): Rank of cylinder capacity (CC) fees (in euros) Step of CO2 (in grams per kilometre) fees (in EUR) up to 1 250 1 250 to 1 750 more than more than more than 2 500 2 500 1 750 until 26.10 52.40 104.70 314.00 Up 120 more than 120 to 180. More than 180 to 250 more than 250 52.40 78.50 157.00 261.70 2-in determining the total value of the IUC, should multiply the collection obtained from the table provided for in the preceding paragraph, the following coefficients as a function of the year of acquisition of the vehicle: Year of acquisition (vehicle of category B) 2007 2008 2009 112 1.00 1.05 1.10 Coefficient article 11 [...] [...]: vehicles of less than 12 t gross weight levels of gross weight (in kilograms) annual fees (in EUR) up to 2500 ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 2501 29.00 to 3500 ... ... ... ... ... ... ... ... ... ... ... ... ... 3501 48.00 to 7500 ... ... ... ... ... ... ... ... ... ... ... ... ... 7501 to 113.00 11999....................................... 186.00 113 motor vehicles gross weight > = 12 t year of first registration Until 1990 (inclusive) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000e after levels of gross weight (in kilograms) With air suspension or equivalent with other types of suspension with air suspension or equivalent with other types of suspension with air suspension or equivalent with other types of suspension with air suspension or equivalent with other types of suspension with pneumatic suspension or equivalent With other type of suspension yearly fees (in Euros) annual fees (in Euros) annual fees (in Euros) annual fees (in Euros)

Annual fees (in Euros) 2 AXLES 12000 201 208 186 194 177 185 171 177 169 175 12001 to 12999 286 336 266 312 254 298 244 287 242 285 13000 to 14999 289 340 268 316 256 302 247 291 245 289 15000 to 18000 408 454 380 422 362 402 349 386 346 383 3 AXLES 15000 17999 321 358 299 334 286 318 274 306 272 304 > = the 16999 283 319 263 297 251 285 241 272 the 239 270 17000 17999 283 327 263 304 251 290 241 278 239 275 18000 to 18999 368 406 341 378 327 360 313 347 310 343 19000 to 20999 369 406 343 378 328 364 314 347 312 348 21000 to 22999 371 412 344 382 330 410 316 350 313 390 > = 23000 23000 415 461 385 429 369 410 353 393 351 390 = 4 AXES the > 24999 358 403 334 376 318 358 306 344 304 341 25000 to 25999 368 406 341 378 327 360 313 347 310 343 26000 the 26999 674 765 627 711 599 678 574 651 569 646 27000 to 28999 684 782 636 729 607 695 584 669 578 662 > = 29000 702 793 653 738 623 705 599 677 594 672 114 articulated vehicles and combinations of vehicles the first Year registration Until 1990 (inclusive) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000e after youth gross weight (in kilograms) With air suspension or equivalent with other types of suspension with air suspension or equivalent with other types of suspension with air suspension or equivalent with other types of suspension with air suspension or equivalent with other types of suspension with air suspension or equivalent With other type of suspension yearly fees (in Euros) annual fees (in Euros) annual fees (in Euros) annual fees (in Euros) annual fees (in Euros) 2 + 1 AXLES 12000 200 202 the 185 187 176 179 170 172 168 171 12001 24999 368 433 344 402 330 384 318 370 315 367 25000 to 25999 398 443 374 414 356 394 344 379 342 376 17999 277 340 260 316 249 301 241 290 239 288 18000 to > = 2 + 2 AXLE 23000 26000 740 815 695 758 663 724 640 694 636 689 to 25999 354 401 333 374 316 356 307 342 305 339 26000 the 30999 675 770 633 716 604 684 585 656 579 651 31000 to 32999 730 790 685 735 653 702 632 674 627 669 > = 2 + 3 AXLE 33000 777 937 730 872 696 832 674 799 669 792 36000 to 37999 759 823 713 772 681 737 657 713 652 707 > = 38000 787 926 737 869 704 829 682 802 676 795 3 + 2 AXES the 36000 37999 703 800 660 745 630 711 609 683 604 677 38000 to 39999 704 851 661 791 631 755 610 726 605 719 > = 40000 820 1053 770 982 734 937 711 899 705 893 > = 3 + 3 AXLES to 36000 37999 751 834 705 776 673 740 651 712 646 705 38000 to 39999 759 849 712 789 680 754 656 724 651 718 > = 40000 776 862 728 802 695 766 673 735 666 730 115 article 13 [...] [...]: Rank of cylinder capacity (CC) annual fee in euro (according to the year of registration of the vehicle) after 1996 Between 1992 and 1996 From 180 to 250 more than 250 up to 350 more than 350 to 500 more than 500 to more than 750 750 0 5.10 7.20 17.40 52.30 104.60 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 € 0,52/kg, having the tax the upper limit of € 10 000.»

76 tax incentives to the destruction of end-of-life cars 1-article 2 of Decree-Law No. 292-A/2000 of 15 November, is replaced by the following:% quot% article 116 2 [...] 1-the tax incentives to the destruction of end-of-life vehicles in the form of reduction of vehicle taxes due by the owner on purchase of new light vehicle whose level of CO2 emissions do not exceed the 120 g/km, in the following terms: a) [...]; b) […]. 2 - […]. 3 - […].» 2-the tax incentives to the destruction of end-of-life cars provided for in Decree-law referred to in the preceding paragraph, shall remain in force until 31 December 2009.

CHAPTER IX local taxation section I property tax article 77 amendments to the Municipal property tax Code articles 6, 37, 44, 46, 56, 58, 61, 62, 63, 70, 76, 81, 93 and 112 of the Municipal property tax code, as designated by the IMI Code, approved by Decree-Law No. 287/2003, of 12 November, are replaced by the following : 117 ' article 6 [...] 1 - [...]. 2 - [...]. 3-the following shall be considered as building land, land situated in or outside an urban cluster, for which it has been granted a licence or authorisation, admitted prior communication or information issued favourable prior allotment operation or construction, and even those who have been declared in the title, other than buying, the land on which the competent authorities deny any of those operations , in particular those located in green areas, protected areas, or which, according to the municipal land-use plans, are assigned to spaces, infrastructures or public facilities. 4 - […].

Article 37 [...] 1-[...]. 2 - […]. 3 - […]. 4-the evaluation refers to the date of application for registration or updating of the building in the array. 5 - […]. 6 - […].





118 article 44 [...] 1-(previous article body). 2-the buildings extended the rules laid down in the preceding paragraph shall apply, respectively, according to the age of each part.

Article 46 [...] 1-[...]. 2 - […]. 3 - […]. 4-taxable value of dilapidated urban buildings is determined as if of building land, in accordance with decision of the City Council.

Article 56 [...] 1-[...]. 2 - […]. 3-the appointment of valuers falls preferably in agronomists, foresters, licensed equivalent, agricultural engineers, technical officers of agriculture or technical professional license holders in the exercise of those functions. 4-in the absence of graduates or technicians with the qualifications referred to in paragraph 1, the designation falls in owners of rustic buildings.



119 5-[...].

Article 58 [...] 1-direct assessments of rustic buildings are carried out by permanent, at least one for each tax office, with compliance with the provisions of article 56 2-[...]. 3 - […].

Article 61 [...] 1-[...]:) [...]; b) […]; c) two members appointed by the National Association of Portuguese municipalities; d) […]; e) […]; f) […]; g) […]; h) […]; i) […]; j) […].



120 2-[...]. 3 - […].


Article 62 [...] 1-[...]: a) Propose every three years, until October 31, the minimum and maximum location coefficients to be applied in each municipality, based in particular on information provided by local and regional experts and by the entities represented on CNAPU, to duration of three years; b) […]; c) […]; d) […]; e) […]; 2 - […]. 3 - […]. 4 - […]. Article 63 [...] 1-[...]. 2 - […]. 3-the designation of local experts lies, preferably in civil engineers, architects, civil engineers, engineering or architecture technical agents or graduates with appropriate curriculum and 121 in enabling owners of proper professional technicians to the exercise of those functions. 4-(repealed).

Article 70 [...] 1-The expert review, the expert review, the local experts and the vowels appointed by city councils, take possession before the Chief of finance where render service and regional experts, except those mentioned in paragraph 3 of article 65, take possession before the Chief Financial Officer of your residence area. 2 - […]. 3-the provisions of the preceding paragraph shall apply to vowels appointed by city councils, and the Chief of finance requesting the replacement to the competent authority.

Article 76 [...] 1-When the taxable person, the town hall or the Chief Financial Officer disagree with the result of the evaluation of urban buildings, can direct, respectively, require or promote a second evaluation, within 30 days from the date on which the first has been notified. 2-the second evaluation is carried out with observance of the provisions of articles 38 et seq., by a Commission composed by an expert designated by the regional director of finance in light of your position in the list organized by alphabetical order to this effect, which chairs the Commission, appointed by the respective vowel 122 1 Town Hall and the taxpayer or your representative. 3-by request of the second evaluation is due a rate to be determined between 5 and 20 units of account, taking into account the complexity of the matter, the amount of which is returned if the equity value considering distorted. 4-Notwithstanding the provisions of paragraph 2, since the taxable value determined pursuant to articles 38 and following, if present distorted with regard to normal value, the Commission carries out the assessment in question and new fixed asset value tax is only for purposes of IRS, IRC and IMT, duly substantiated, according to the rules set out in paragraph 2 of article 46 in the case of buildings, or by applying the comparative method of market values in the case of building land and the grounds provided for in paragraph 3 of the same article. 5-for the purposes of the preceding paragraphs, the taxable value shall be deemed to be distorted when is more than 15% of the normal market value, or when the building value features that differentiate the normal pattern for the area, in particular the sumptuousness, the unusual and the areas architecture, and the taxable value is more than 15% of the normal market value. 6-where the application or second promotion evaluation are carried out in accordance with paragraph 3, shall be duly substantiated. 7-(Former paragraph 3). 8-(Former paragraph 4). 9-(Former paragraph 5).



123 10-in the designation of regional experts who are part of the Commission referred to in paragraph 2, shall be at your home and the location of the building to be assessed, with a view to greater cost savings. 11-the description of vowels appointed by the City Council, is carried out as follows: a) Are engaged for an indefinite period to one or more financial services; b) in the absence of the appointment of the Member of the City Council for a period of more than twenty days from the date it is requested, the Commission is composed of two regional experts appointed by the director of finance, one of whom chairs, and the taxpayer or your representative; c) in the absence of any appearance of vowel named by the City Council, the head of finance appoints a regional expert, that replaces it. 12-apply to vowels designated by local authorities, the provisions of articles 67 and 69 13-in the case of buildings in co-ownership whenever there is more than one request for a second assessment, should the co-owners appoint one representative to integrate the Commission referred to in paragraph 2. 14-the remuneration of the vowel is the responsibility of the City Council and of the taxpayer in the case of your representative.

Article 81 [...] 1-[...]. 2 - […].



124 3-When the buildings that comprise the inheritance are transmitted to a sole heir shall be entered in the land register its name.

Article 93 [...] 1-[...]. 2 - […]. 3 - […]. 4-notaries, conservatives and officials registries as well as the professional bodies with competence to authenticate private documents containing acts or contracts subject to land registry, always involved in acts or contracts which require the presentation of book building referred to in paragraph 1 relating to buildings the subject of such acts, contracts or facts, can obtain it by electronic means and give it free of charge to the taxpayer. 5-in cases where the model No. 1 statement of IMI is delivered for the purposes of registration of urban property or autonomous fraction in the array, notaries, conservatives and officials registries as well as the professional bodies with competence to authenticate private documents containing acts or contracts subject to land registry involved in acts or contracts that require your submission can obtain it by electronic means.

Article 112 [...] 1-[...]. 2 - […].



125 3-the rates provided for in paragraph 1 (b)) and c) of paragraph 1 are high, annually, twice in the case of urban properties that are left vacant for over a year and, annually, three times in the case of buildings in ruins, abandoned or dilapidated buildings as such defined in own diploma. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8 - […]. 9 - […]. 10-[...]. 11-[...]. 12-[...]. 13-[...]. 14-[...]. 15-for the purposes of IMI rate referred to in paragraph 3, the identification of buildings or building units in ruins it is up to local authorities and should be reported to the Directorate-General of taxes in accordance with the procedure and time limits referred to in article 13. '

Article 78 addition to the IMI code is added to the IMI code, approved by Decree-Law No. 287/2003, of 12 November, article 139, as follows:




126 ' article 139 Communication to the city councils of the evaluation results from urban buildings the Directorate-General of taxes, by electronic means, to the Town Hall of the situation of the property, the information concerning the result of the direct assessment of urban buildings.»

Article 79 Repeal of provisions under the IMI is repealed paragraph 4 of article 63 of the IMI code, approved by Decree-Law No. 287/2003, of 12 November.

Section II municipal property transfer tax real estate Article 80 amendment to Decree-Law No. 287/2003, of 12 November the article 25 of Decree-Law No. 287/2003, of 12 November, which adopted the IMI code and the code of the IMT, is replaced by the following:% quot% article 25 [...] 1 - […]. 2 - […]. 3 - […].



127 4-[...]:) [...]; b) To buildings and dilapidated buildings derelict referred to in paragraph 3 of article 112 of the CIMI.»

Article 81 Amendment to Municipal property transfer tax real estate articles 2, 4, 6, 9, 10, 13, 17, 19, 21, 22, 31, 41, 49 and 55 of the Municipal property transfer tax real estate, abbreviated called IMT Code approved by Decree-Law No. 287/2003, of 12 November, are replaced by the following : «article 2 [...] 1 - […]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6-the provisions of paragraph (c)) of the preceding paragraph shall not apply where the excess share resulting from the Act of sharing the effect of dissolution of marriage which has not been celebrated under the regime of separation of property.





128 article 4 [...] […]: a) […]; b) […]; c) […]; d) […]; and) in the situations referred to in points (a)) and b) of paragraph 3 of article 2, the tax is payable by the promissory purchaser and primitive by each of the successive acquirers promitentes not apply any exemption or reduced rate, even if part of the price paid to the seller or transferor promissory matches any of the steps referred to in subparagraph (b)) of paragraph 1 of article 17 without prejudice to the provisions of paragraph 5 of article 17 and paragraph 3 of article 22; f) […]; g) […].

Article 6 [...] […]: a) […]; b) […]; c) […]; d) […]; e) […];



129 f) [...]; g) […]; h) […]; i) […]; j) […]; l) acquisitions by museums, libraries, schools, public business entities responsible for the public schools, institutes and associations of teaching or education, scientific, literary or artistic culture and of charity, or charitable assistance, regarding the goods, directly or indirectly, to the achievement of its statutory purposes.

Article 9 [...] Are exempt from IMT acquisitions of urban property or autonomous fraction of urban building intended solely for the personal and permanent residence whose value which would serve as the basis for liquidation shall not exceed € 89 700.

Article 10 [...] 1-[...]. 2 - […]. 3 - […]. 4 - […]. 5 - […].



130 6-Are prior recognition by Decree of the Minister of Finance on information and opinion of the Directorate-General of taxes, the following exemptions:) those set out in point (b)) of article 6, subparagraph (a)) of paragraph 2 of article 8, since the value that would serve as a basis for the settlement of the IMT, if this were due, calculated in accordance with article 12 fifth rule , exceeding the amount referred to in article 9, as well as those provided for in subparagraph (b)) of paragraph 2 of article 8; b) established in legislation to this fancy code, whose competence, in accordance with the respective diplomas, is expressly assigned to the Minister of finance. 7-Are prior recognition by order of the director-general of taxes on information from relevant departments, the following exemptions:) those set out in points (a) (d)), and), f), (g)), h), (i)), j) and (l)) of article 6; b) established in legislation to this fancy code, whose competence, in accordance with the respective diplomas, is expressly assigned to the director-general of taxes. 8-automatic recognition, racing your verification and declaration to the tax office where the Declaration referred to in paragraph 1 of article 19, the following exemptions: a) provided for in (a) above) and c) of article 6, article 7 and in paragraph 1 (a)) of paragraph 2 of article 8, since the value that would serve as a basis for the settlement of the IMT If this were due, calculated in accordance with article 12 fifth rule, does not exceed the amount referred to in article 9; b) provided for in article 9; c) those set out pursuant to paragraph 2 of article 12 of law No. 2/2007, of 15 January;



131 d) exemptions from automatic recognition of fancy to this law code. 9-(Former paragraph 7).

Article 13 [...] […]: a) […]; b) […]; c) […]; d) […]; e) […]; f) […]; g) […]; h) the taxable value of the property of the soil, when the right of temporary surface is obtained by deducting the value of 10% for each full indivisible period of five years, as the time for that right still should last, but the deduction exceed 80%; i) […]; j) […].

Article 17 [...] 1-[...]: 132 the) [...]: value that focuses the IMT (in euros) percentage Average Marginal Rates (*) up to more than 89 700 0 0 89 700 and up to 122 700 2 0.5379 of over 122 700 and up 167 300 5 1.7274 of over 167 300 and up to 278 800 7 3.8361 Of more than 278 800 and up to 557 500 8-557 500 6 (single rate) (*) in the upper bound of the step b) [...] : (*) In the upper bound of the step value that focuses the IMT (in euros) percentage Average Marginal Rates (*) Until 89 700 1 1.0000 of over 89 700 and up to 122 700 2 1.2689 of over 122 700 and up 167 300 5 2.2636 of over 167 300 and up to 278 800 7 4.1578 Of more than 278 800 and up to 534 700 8-534 700 6 (single rate)




133 c) [...]; d) […]. 2-the acquisition of partial figures property law applies the rate referred to in the preceding paragraph corresponding to the nature of the goods on which focuses the acquired right, being applicable the rate referred to in subparagraph (a)) of the preceding paragraph only when concerned transmission of usufruct, use or habitation of urban building or fraction of urban building intended solely for the personal and permanent residence. 3-When, in relation to acquisitions referred to in subparagraphs (a) and (b))) of paragraph 1, the value on which focuses the tax exceeds € 89 700, is divided into two parts, one equal to the limit of the highest of ranks that it fits, which applies the average rate corresponding to this step, and another, equal to the surplus , which applies the marginal rate on the next higher echelon. 4 - […]. 5-in the cases referred to in (a)) and (b)) of paragraph 3 of article 2, the rate applicable to the amounts referred to in rule 18th paragraph 4 of article 12 is to match the total price agreed in the contract not being applicable the rate referred to in subparagraph (a)) of paragraph 1. 6-for the purposes of (a)) and b) of paragraph 1, in the transmission of parts of building the following rules shall apply: a) the same Act if transmit the entire building, each value applies the rate corresponding to the whole of the transmission; (b) If the Act is not) pass the entire building, the taxable value shall apply the rate corresponding to the total value of the building taking into consideration the part transmitted.





134 article 19 [...] 1-the liquidation of the IMT is the initiative of interested, for whose purpose shall submit, in any tax office or by electronic means, an official template declaration duly completed 2-[...]. 3-the Declaration referred to in paragraph 1 must also be lodged in any tax office or by electronic means, before the Act or fact of goods in translative of exemption.

Article 21 [...] 1-IMT is settled by the central services of the Directorate-General of taxes, on the basis of the designation of the taxable person or of its own motion, considering, for all legal purposes, the tax act practiced in competent Finance service. 2-for the purposes of the preceding paragraph, the following rules shall apply: a) When the liquidation is carried out on the basis of the designation of the taxable person, it is considered responsible for the liquidation of the IMT, the tax office where the Declaration referred to in paragraph 1 of article 19; b) in cases where the award is promoted automatically considered responsible for the liquidation of the IMT, the Tax Office of the situation of buildings, without prejudice to the provisions laid down in the following paragraphs. 3 - […]. 4 - […].



135 article 22 [...] 1-[...]. 2 - […]. 3-where the final contract is concluded with one of the Parties provided for in (a)), b), c) and (d)) of paragraph 3 of article 2, or that the tax actually occur before the conclusion of the final contract to operate the legal transmission of good, and the contractor has already paid the tax due for that fact, there is only place additional assessment when the value that compete to the final transmission exceeds that which formed the basis for settlement earlier, and the partial or total annulment of the tax if the purchaser benefit fee reduction or exemption. 4 - […].

Article 31 [...] 1-[...]. 2-where it is noted that in the settlements if you made mistake of fact or law, resulting in damage to the State, as well as in cases where there is room for evaluation, the head of the tax office where the assessment has been carried out or delivered the Declaration for the purposes of paragraph 3 of article 19, promotes the competent additional assessment. 3 - […]. 4 - […].





136 article 41 [...] 1-(previous article body). 2-for the purposes of this article, and following, the tax office that carried out the sale.

Article 49 [...] 1-IMT is due, notaries and other officials or entities that perform notarial functions, as well as the entities and professionals with the power to authenticate private documents containing acts or contracts subject to land registry, cannot plough Scripture, any other notarial instruments or private documents or authenticate private documents operating real estate broadcasts or proceed to the recognition of signatures in contracts referred to in (a)) and (b)) of paragraph 3 of article 2, without the extract made the Declaration referred to in article 19 accompanied by the corresponding proof of billing, you will file, that reference in the document to which they relate, where the settlement should precede the transmission. 2 - […]. 3-Happening place the exemption, the entities referred to in paragraph 1 shall register the exemption and require documentary proof shelving. 4-the entities referred to in paragraph 1 shall submit, to the 15 day of each month, the Directorate-General of taxes, in electronic format, the following elements:




137 a) A list of acts or contracts subject to IMT, or free, made in the preceding month, containing, for each one of these acts, the number, date and importance of billing documents or the reasons for the exemption, the names of the contractors, matrix and their articles parishes, or mention of the missing buildings; b) copy of proxies that confer powers of disposal of real property where by renunciation of right of withdrawal or clause of similar nature represented the power let proxy, their substabelecimentos, for the previous month; c) copy of the Scriptures or private documents authenticated divisions of common and of shares to which real estate. 5-the obligation referred to in the preceding paragraph competes also at entities and professionals who authenticate private documents, or any other title, when this form is accepted as an alternative to public deed, or recognise the signatures on them betting. 6-Are jointly and severally liable with the taxpayer for payment of the tax the notaries who celebrate public deeds and people who, otherwise, to intervene in private documents authenticated, or any other title, when this form is accepted as an alternative to public deed, provided they have collaborated in the absence of any settlement or collection of the tax or the date of that intervention , receipt or use, do not have the required documentary evidence of payment or exemption, if applicable.»





138 article 55 [...] 1-[...]. 2 - […]. 3 - […]. 4 - […]. 5-in order to allow the exercise of the right of preference of local authorities laid down in this article, the Directorate-General of taxes, by electronic means, to the Town Hall of the situation of the property information on the Scriptures and the private documents authenticated carried out the previous month. » Chapter X section I tax benefits Tax benefits Statute Article 82 amendment to Tax benefits statute articles 30 and 68 of the tax benefits Statute, approved by Decree-Law No. 215/89, of 1 July, briefly designated by EBF, is replaced by the following: ' article 30 139 [...] 1-IRC shall be exempt interest arising from loans granted by non-resident financial institutions credit institutions resident as well as the gains made by those institutions, resulting from swaps and forward foreign exchange transactions carried out with resident credit institutions, provided that such interest or gains are not attributable to a permanent establishment situated in Portuguese territory those institutions. 2-Are also exempt from IRC gains obtained by non-resident financial institutions, resulting from swaps and forward foreign exchange transactions carried out with the State, acting through the Institute for the management of Treasury and Public credit, I. P., and by the Institute of management of Social Security Capitalisation funds, i. p., since those gains are not attributable to a permanent establishment situated in Portuguese territory those institutions.

Article 68 [...] 1-[...]. 2-the deduction referred to in the preceding paragraph shall apply during the years 2009 to 2011, once for each Member of the household of the taxable person who frequent a level of education, and shall be subject to the following conditions: check the) [...]; b) […]; c) […];



140 d) [...]. 3 - […].»

Article 83 supplement to the EBF EBF are added to, approved by Decree-Law No. 215/89, of 1 July, and republished by Decree-Law No. 108/2008 of 26 June, articles 70 and 71 with the following text:% quot% article 70 measures to support the transport of passengers and goods 1-Is exempt from tax the positive difference between capital gains and capital losses arising from the disposal of : a) vehicles used for the public transport of passengers, with capacity greater than or equal to 22 seats, by taxable persons licensed by the DMV IRC, I. P., where, in his own Office or until the end of the second following year, reinvestment is made of the total value in acquisition of new vehicles, with a capacity equal to or greater than 22 places with date of manufacture at least 2008 and which comply with the environmental standard Euro IV or higher, assigned to the same purpose; b) vehicles used for the carriage in cab, belonging to companies licensed for that purpose by the DMV, I. P., where, in his own Office or until the end of the second following year, reinvestment is made of the total value in the acquisition of vehicles with date of manufacture at least 2008, assigned to the same purpose;



141 c) goods vehicles with a gross weight of not less than 12 tonnes, acquired before 1 July 2008 and with the first registration prior to this date, used for the carriage of goods by or on behalf of others, where, in his own Office or until the end of the second following year, the total value of the achievement is reinvested in goods vehicles with a gross weight of not less than 12 tonnes first registered After July 1, 2008 that are used for the transport of goods, or on behalf of others. 2-the vehicles subject to the benefit referred to in the preceding paragraph shall remain recorded as fixed assets for taxable beneficiaries for a period of five years. 3-the benefit provided for in paragraph 1 shall be without prejudice to the application of paragraphs 5 and 6 of article 45 of the IRC code. 4-the costs incurred with the acquisition, in Portuguese territory, to supply vehicle fuels are deductible, in value corresponding to 120% of the amount, for the purposes of determining taxable profit, in the case of: a) vehicles used for the public transport of passengers, with capacity greater than or equal to 22 places, and are recorded as fixed assets of IRC taxpayers that are licensed by DMV , I. P.; b) vehicles used for the carriage of goods by road for hire or reward or public, with gross weight less than 3.5 tons, recorded as fixed assets of IRC taxpayers that are licensed by the DMV, I. P.; c) vehicles used for the carriage by taxi, recorded as fixed assets of taxpayers from IRS or IRC, with organised accounting and are licensed by the DMV, I. P.




142 5-the tax benefits provided for in this article shall apply until 31 December 2012 and can be combined with the tax benefits interiority and the measure on conventional remuneration of share capital created by article 81 of law No. 67-A/2007, of December 31, since overall do not exceed, for taxable beneficiary during a period of three years the amounts established in accordance with the applicable Community rules on de minimis aid as defined in Regulation (EC) No 1998/2006, of 15 December.

Article 71 1 urban renewal incentives-IRC shall be exempt income of any kind obtained by real estate investment funds that operate in accordance with national legislation, provided that they constitute between 1 January 2008 and 31 December 2012 and at least 75% of its assets are immovable property subject to rehabilitation measures carried out in the areas of urban regeneration. 2-income in respect of units in investment funds referred to in the preceding paragraph, paid or made available to the holders of its shares/units, whether for distribution or through rescue operation, are subject to withholding tax of IRS or IRC, at the rate of 10%, except when income holders are exempt entities with regard to investment income or non-residents without a permanent establishment in Portuguese territory to which income imputable excluding: the) entities that are resident in a country, territory or region subject to a clearly more favourable tax regime, contained in list approved by order of the Minister of finance; b) The non-resident entities owned, directly or indirectly, in more than 25% by resident entities.



143 3-the positive balance between capital gains and capital losses resulting from the sale of units in investment funds referred to in paragraph 1 is taxed at the rate of 10% when the owners are non-residents not to apply the exemption provided for in article 26 of the Statute of tax benefits or IRS taxpayers resident in Portuguese territory who obtain income outside the scope of a commercial activity industrial or agricultural, and not opt for its inclusion. 4-are tax deductible tax credits, for IRS purposes, up to a limit of € 500, 30% of the costs incurred by the owner in connection with the rehabilitation of: real estate, located in «) areas of urban rehabilitation and recovered in accordance with their respective rehabilitation strategies; or b) leased real estate liable to phased upgrade of rents in accordance with articles 27 et seq. of the New urban rent Regime (NRAU), approved by law No. 6/2006 of 27 February, which undergo rehabilitation. 5-capital gains received by taxpayers resident in Portuguese territory of IRS are taxed at the independent rate of 5%, without prejudice to the option by the inclusion, when are entirely derived from the alienation of immovable property situated in «urban renewal» area, recovered in accordance with their respective rehabilitation strategies. 6-The income received by taxpayers resident in Portuguese territory of IRS are taxed at the rate of 5%, without prejudice to the option by the inclusion, when are entirely derived from the rental of real estate located in: a) «urban renewal» area, recovered in accordance with their respective rehabilitation strategies;



144 b) leased real estate liable to phased upgrade of rents in accordance with articles 27 et seq. of the NRAU, which are the subject of rehabilitation. 7-The urban properties subject to rehabilitation are liable to exemption from property tax for a period of five years from the year, including the same rehabilitation and may be renewed for a further period of five years. 8-Are exempt from IMT acquisitions of urban property or autonomous fraction of urban building intended solely for the personal and permanent residence, in the first sale of the building rehabilitated, when located on «urban renewal» area. 9-the withholding tax referred to in paragraph 2 have finality where holders are non-residents without a permanent establishment in Portuguese territory or taxpayers of IRS residents who obtain income outside the scope of a commercial, industrial or agricultural activity, and, however, opt for inclusion for the purposes of this tax, in which case the withholding tax has the nature of tax due in accordance with article 78 of the IRS code. 10-the exemption from withholding tax in the cases provided for in paragraph 2 shall apply only when the beneficiaries of the income they make proves, to the satisfaction of the payer, the exemption of that leverage or the quality of non-resident in Portuguese territory, until the date on which must be made the withholding tax, in case of failure of proof, the substitute tax required to deliver all of the tax that should have been deducted under the law , being applicable the General rules laid down in the code relating to the competent responsibility for eventual tax deficiency.




145 11-proof of the quality of non-resident in Portuguese territory is made under the conditions laid down in articles 15, 16 and 18 of the Decree-Law No. 193/2005, of 7 November. 12 – recipients of income in respect of units in investment funds referred to in paragraph 1, when encompass the income distributed to them, entitled to deduct 50% of the income related to dividends, in accordance with the terms and conditions laid down in article 40 of the IRS code and in paragraph 8 of article 46 of the IRC code. 13-the obligations laid down in article 119 and in paragraph 1 of article 125 of the IRS code shall be complied with by management companies or registers. 14-The fund managers of investment funds referred to in paragraph 1 are required to publish the value of distributed income, the value of the tax withheld to the holders of units, as well as the deduction to which they correspond for the purposes of paragraph 6. 15-where the requirements referred to in paragraph 1 no longer occur, cease the application of the arrangements provided for in this article, apply the system provided for in article 22 of the Statute of tax benefits and income from investment funds referred to in paragraph 1 which, to date, have not yet been paid or made available to the respective holders be taxed independently , at the rates provided for in article 22, adding the corresponding compensatory interest. 16-The fund managers of investment funds referred to in paragraph 1 are jointly and severally liable for the debts of the tax funds whose management they fit. 17-the charges referred to in paragraph 4 must be duly supported and depend on prior certification by the governing body in the area of rehabilitation or of arbitrary municipal Committee, as appropriate.



146 18-The entities referred to in the preceding paragraph should refer to the tax administration the certificates referred to in the preceding paragraph. 19-The exemptions provided for in paragraphs 7 and 8 are dependent on the decision of the municipal Assembly, which defines the your scope, in accordance with paragraph 2 of the 12 of the Local Finance Law. 20-tax incentives set out in this article shall apply to the real estate subject to rehabilitation initiated after 1 January 2008 and completed by 31 December 2020. 21-Are covered by this scheme rehabilitation relating to properties that meet at least one of the following conditions: a) Are leased buildings likely to phased upgrade of rents in accordance with articles 27 et seq. of the NRAU PROVIDES; b) Are urban buildings located in «urban renewal areas '. 22-for the purposes of this article: a) ' rehabilitation ' means the intervention intended to confer suitable performance characteristics and functional, structural and constructive security to one or several buildings, or buildings functionally embedded in your patio adjacent, as well as to their fractions, or grant you new functional skills, in order to allow new uses or use with higher performance standards , of which a State of conservation of the property at least two levels above the assigned before the intervention; b) «urban rehabilitation Area» territorially delimited area, comprising urban spaces characterized by insufficient, degradation or obsolescence of the buildings, urban infrastructure, social facilities, free areas and green spaces, and may in particular cover 147 areas and historical centres, protected areas of real estate classifieds, or in the process of classification, in accordance with the law of Cultural heritage, degraded urban areas or consolidated urban areas; c) "conservation status", the building or housing State determined in accordance with the provisions of the NRAU and in Decree-Law No. 156/2006 of 8 August, for the purpose of updating of rents or phased, when this isn't the case, classified by the competent municipal services in survey carried out for this purpose, with reference to the levels of conservation in the context of article 33 of the NRAU. 23-the evidence of the beginning and the completion of rehabilitation within the jurisdiction of the municipality or other entity legally empowered to manage an urban rehabilitation programme for the area of the location of the property, leaving it to them to make sure the State of buildings, before and after the works included in the rehabilitation action. 24-the delimitation of the areas of urban renewal for the purposes of this article falls within the competence of the City Council, on a proposal from the City Council, obtained opinion of DGEMN, I. P., within 30 days, 7. 25-If the delimitation operate over an area classified as critical or recovery area urban redevelopment (ACRRU), there is no way to issue the opinion referred to in the preceding paragraph. '

Article 84 set Standard is revoked article 82 of law No. 67-A/2007, of December 31.



148 section II funds and real estate investment companies for housing rentals "Article 85(1) Subject is approved the special arrangements applicable to real estate investment funds for housing rentals" (FIIAH) and real estate investment companies for housing rentals "(SIIAH), which is an integral part of this Act, and in the following articles.

Article 86 Under the regime contained in this section is applicable to FIIAH or SIIAH formed during the five years following the entry into force of this law and to real estate acquired by them in the same period.

Article 87 1 Legal Regime-the formation and operation of FIIAH, as well as the marketing of the respective units, shall be governed by the provisions of the Juridical Regime of real estate investment funds, approved by Decree-Law No. 60/2002, of 20 March, as amended by decree-laws Nos. 252/2003, of 17 October, 13/2005, de 7 de Janeiro and 357-A/2007 , 31 October, and in the alternative, by the provisions of the securities code, approved by Decree-Law No. 486/99, of 13 November, as amended by decree-laws Nos. 61/2002, of 20 March, 38/2003, 8 March, 107/2003, of June 4, 2003, 183/August 19, 66/2004 of 24 March, 52/2006, of March 15 , 219/2006, of 2 November, and 357-A/2007, of October 31, with the specifics contained in the following articles: 149


' Article 1 name and 1-features property investment funds for housing rentals "integrate into your styling ' real estate investment funds for housing rentals"» or the abbreviation FIIAH. 2-only the FIIAH can integrate in your name the expressions referred to in the preceding paragraph. 3-Are the funds that constitute FIIAH to the characteristics mentioned in articles 2 to 6 of this legal framework and adopt that name. Article 2 subscription types and form The FIIAH are constituted in the form of closed-end funds from public subscription.

Article 3 1 and asset value-After the first year of activity the value of the total assets of FIIAH must reach the minimum amount of € 10 million and have at least 100 participants, whose individual participation may not exceed 20% of the total asset value of the Fund. 2-failure to comply with the limit of individual participation referred to in paragraph 1 determines the immediate and automatic suspension of the right to income distribution of FIIAH worth of participation exceeding that limit.



150 3-Notwithstanding the preceding paragraph, in the event of failure to comply with the provisions of paragraph 1 can the securities market Commission revoke the authorization of FIIAH.

Article 4 composition of 1 heritage-the composition of the assets of FIIAH shall apply the provisions of article 46 of the Juridical Regime of real estate investment funds, and at least 75% of your total assets consists of real estate located in Portugal, intended for rental for permanent personal residence. 2-the percentage defined in the preceding paragraph is measured relative to the mean of the values recorded at the end of each of the last six months, being respected within two years from the date of Constitution of FIIAH, and one year of the date of capital increase, in relation to the amount of the increase.

Article 5 1-option borrowers of housing loans which the disposal of the property the subject of the contract to a FIIAH can celebrate with the management company of the Fund a lease. 2-the lease as provided for in the preceding paragraph constitutes the tenant a right of option to purchase the property, in the background, which can be exercised until 31 December 2020. 3-the right of option to purchase the property provided for in the preceding paragraph is only transferable by the holder's death.



151 4-the right of option provided for in paragraph 2 ceases if the tenant breached the obligation of payment of rent to the FIIAH for a period exceeding three months. 5-the terms and conditions of exercise of the option provided for in the preceding paragraphs may be regulated by order of the Member of Government responsible for the area of finance.

Article 6 distribution of results the results related to units of FIIAH are distributed with a minimum annual periodicity and in an amount of not less than 85% of the net profits of the Fund.

Article 7 tax Regime 1-Are exempt from corporate income tax (IRC) the income of any kind obtained by FIIAH constituted between 1 January 2009 and 31 December 2014, operating in accordance with national law and with observance of the conditions laid down in the preceding articles. 2-Are exempt from personal income tax (IRS) and IRC relating to income units in investment funds referred to in the preceding paragraph, paid or made available to the holders of its shares/units, either for distribution, or refund, excluding the positive balance between capital gains and capital losses resulting from the sale of the units.



152 3-IRS shall be exempt of capital gains resulting from the transfer of immovable property intended for housing in favour of investment funds referred to in paragraph 1, which occurs as a result of the conversion of the ownership of these properties in a right to lease. 4-capital gains referred to in the preceding paragraph shall be taxed, in general terms, if a taxpayer ceases the rental contract or not exercising the right of option provided for in paragraph 2 of article 5, suspending the limitation and prescription periods for the purposes of settlement and collection from the IRS by the end of the contractual relationship. 5-are tax deductible tax credits on the terms and limits set out in point (c)) of paragraph 1 of article 85 of the IRS code, the amounts incurred by renters of real estate investment funds referred to in paragraph 1:00 pm result from the conversion of a right of ownership of a property a right to lease. 6-Are exempt from IMI, while remain in the portfolio of FIIAH, urban buildings intended for rental for permanent personal residence forming part of the assets of investment funds referred to in paragraph 1. 7-are exempt from IMT: a) acquisitions of urban buildings or building units of urban property destined exclusively to rental for permanent personal residence, by investment funds referred to in paragraph 1; b) acquisitions of urban buildings or building units of urban property intended for the personal and permanent residence, as a result of the exercise of the option referred to in paragraph 2 of article 5 by the tenants of the properties which form part of the assets of investment funds referred to in paragraph 1. 8-Are exempt from stamp duty all acts performed, since the transmission of related urban buildings intended for permanent habitation that occurs as a result of the conversion of the property law




153 of these buildings a rental on the same law, the exercise of the option provided for in paragraph 2 of article 5 9-Are exempt from the supervision fees FIIAH managers with regard solely to the management of such funds. 10-Are excluded from the exemptions listed in this article the entities that are resident in a country, territory or region subject to a clearly more favourable tax regime, contained in list approved by order of the Minister of finance. 11-the obligations laid down in article 119 and in paragraph 1 of article 125 of the IRS code shall be complied with by management companies or registers. 12-If the requirements referred to in paragraph 1 no longer occur, cease the application of the arrangements provided for in this article, apply the system provided for in article 22 of the Statute of tax benefits and income from investment funds referred to in paragraph 1 which, to date, have not yet been paid or made available to the respective holders be taxed independently , at the rates provided for in article 22 of the same law, adding the corresponding compensatory interest. 13-management companies of investment funds referred to in paragraph 1 are jointly and severally liable for the debts of the tax funds whose management fit them.» 2-the arrangements contained in this section is in force until 31 December 2020, operating on that date the conversion of FIIAH in real estate investment funds subject in full to the Juridical Regime of real estate investment funds.





154 article 88 property investment companies the arrangements contained in this section shall apply, mutatis mutandis, to real estate investment companies will be under special law and observe the provisions of the preceding articles.

Section III article 89 Taxation legislative authorization of contract apply to investments in Portugal Is the Government allowed to proceed with the amendment of article 41 of the EBF, approved by Decree-Law No. 215/89, of July 1, as well as their existing regulations, in the following sense: the extension of the term of validity) until 31 December 2020; b) definition of the scope of economic activities capable of granting the tax advantage in question; c) increase in the minimum amount of applications relevant to the eligibility of projects, respectively, for € 5 000 000 for cases referred to in paragraph 1 of article 41 and € 250 000 for cases referred to in paragraph 4 of article 41; d) definition of the conditions of access, by the requirement that projects are assessed with regard to: i) structuring Effect on the economy, either by the impact or by the regional sectoral effects, in particular as regards the SMEs; II) direct or indirect Creation, maintenance and qualification of jobs;



155 iii) contribution to technological innovation, the introduction of new products, processes or management practices and access to markets; IV) contribution to the national scientific research, in particular by the involvement of entities of the National Scientific and technological system. and Host of the new Community provisions) in the field of State aid; f) definition of a mechanism of quantification of the tax benefit globally assigned; g) redefinition of the scope and meaning of the relevant applications; h) Review and integration of an incentive scheme for research and development; I) review of the application and assessment procedures of the contract processes for granting of benefits involved; j) revision of preliminary conditions, supervision and monitoring of the project eligible.

CHAPTER XI, tax process Procedure and other provisions section I General tax law article 90 amendment to general tax law articles 59, 63A, 63-B, 68, 87 and 89 of the general tax law, approved by Decree-Law No. 398/98, of 17 December, briefly designated by LGT, are replaced by the following:% quot% article 59 156 [...] 1 - […]. 2 - […]. 3 - […]: a) […]; (b)) the publication, within 30 days, of the generic guidelines on the interpretation and application of tax rules; c) […]; d) […]; and) the provision of binding information in accordance with law; f) […]; g) […]; h) […]; i) […]; j) […]; l) […]. 4 - […]. 5-the publication of the elements referred to in paragraph 1 (a)), b), e), (f)) and i) of paragraph 3 is promoted by electronic means. 6-the tax administration provides the electronic version of the codes and other up-to-date tax laws.





157 article 63A [...] 1-[...]. 2-credit institutions and financial corporations have an obligation to provide to the tax authorities, when requested in accordance with the following paragraph, the value of payments with credit cards and debit cards, carried out by your intermediate, the taxpayers entered into certain sectors that receive income in category B of IRS and IRC, without in any way identify the holders of such cards. 3 - […]. Article 63-B [...] 1-[...]:) [...]; b) […]. c) when the situation referred to in article 87 (f)) or the income reported for IRS purposes deviates significantly, for less, without sufficient cause, the standards of income that would reasonably allow the manifestations of wealth evidenced by the taxpayer under article 89-a. 2-[...]. 3 - […]: a) […]; b) (Withdrawn); c) […].



158 4-[...]. 5 - […]. 6 - […]. 7 - […]. 8 - […]. 9 - […]. 10-[...].

Article 68 binding information 1-binding information about the tax status of taxpayers, including, in accordance with the law, the tax benefits, assumptions are required to the maximum leader of the service, the application with the description of facts whose legal qualification to be tax. 2-upon request of the applicant justified, binding information may be provided urgently, within 60 days, provided that the request is accompanied by a proposal for a tax framework. 3-binding information cannot understand facts covered by tax inspection procedure whose home has been notified to the taxpayer prior to the application and, if urgent nature magazine, acts or facts whose tax legal framework intended must be prior to the request. 4-the application may be submitted by taxpayers, other interested parties or their legal representatives, by electronic means and second official to approve model by maximum leader of the service, and the answer is notified by same via within 90 days.



159 5-binding information may be requested by lawyers, solicitors, auditors and Auditors or by any entities entitled to tax consultancy about the tax status of their clients properly identified, being compulsorily communicated also to these. 6-If the binding information is requested as a matter of urgency, the tax administration, within 15 days, notify the taxpayer of compulsory recognition of urgency and, if this is accepted, the value of the fee due to be paid within five days. 7-for the provision of binding information is due a rate to be determined between 25 to 100 units of account, having regard to the complexity of the matter. 8-the proposed legal framework-the tax facts referred to in the request for binding information urgently considered tacitly sanctioned by the tax administration as binding information if the request is not answered within the time limit laid down in paragraph 2. 9-the effects of tacit acceptance referred to in the preceding paragraph is specifically restricted to deeds and facts identified in the application and to the tax period in which they occur. 10-If the tax administration notify the applicant of the absence of conditions for the provision of binding information urgently, the existence of particular technical complexity, which makes the provision of binding information, or in case of non-payment of the fee referred to in paragraph 6, the application follows the scheme of rule binding information. 11-If the evidence presented by the taxpayer for the provision of binding information may be insufficient, the tax administration notifies you to supply the lack within 10 days, under penalty of the archiving procedure.



160 12-the request for binding information is filed if it is pending or will be presented administrative claim, appeal or judicial review involving the facts which are the subject of the request for information. 13-before the provision of binding information and when convenient, the tax administration shall the applicant, getting suspended the periods laid down in paragraphs 2 and 4. 14-the tax administration, in relation to the subject of the application, may not subsequently proceed otherwise of the information provided, except in compliance with a court decision. 15-binding information shall lapse in the event of a supervening change in the assumptions of fact or of law on which became. 16-binding information may be revoked with effect for the future, after one year from the date of your delivery, preceding the applicant, pursuant to this law, with the safeguarding of the rights and legitimate interests previously constituted. 17-all the binding information provided, including the urgent, are published within 30 days by electronic means, while safeguarding the personal elements of the taxpayer. 18-non-compliance with the time limit set out in paragraph 4 of this article, when the taxpayer is acting based on a plausible interpretation and in good faith the law, limited to your tax debt liability, covering such exclusion of liability fines, interest and other cool additions. 19-the limitation of liability provided for in the preceding paragraph comprises the period between the expiry of the deadline for the provision of binding information and notification of this to the applicant.





Article 87 161 [...] 1-(previous article body). 2-in the case of simultaneous verification of the assumptions for the application of point (d)) and (f)) of the preceding paragraph, the indirect measurement shall be carried out in accordance with paragraphs 3 and 5 of article 89-a.

Article 89 [...] 1-[...]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8 - […]. 9 - […]. 10-[...]. 11-the indirect measurement in the case of subparagraph (f)) of paragraph 1 of article 87 shall be made in the context of a procedure that includes the investigation of bank accounts.»





162 article 91 adding provisions to the LGT is added to LGT, approved by Decree-Law No. 398/98, of 17 December, article 68-, to read as follows: «article 68-the generic Guidelines 1-the tax administration is linked to generic guidelines contained in circulars, regulations or instruments of a similar nature, irrespective of your form of communication, with a view to uniform interpretation and application of tax rules. 2-are not enforceable retroactively to the taxpayers who have acted based on a plausible interpretation of the law and in good faith the generic guidelines that were not yet in force at the time of that tax. 3-the tax administration must carry out the conversion of binding information or other type of understanding provided to taxpayers in administrative circular, when has been placed relevant point of law and this has been appreciated in the same way in three requests for information or is predictable that it will be.»

Article 92 revocation of provisions within the LGT is revoked) (b) of paragraph 3 of article 63-B of the LGT, approved by Decree-Law No. 398/98, of 17 December.






163 Article 93 production of effects of changes to the LGT 1-amendment to paragraph 8 of article 68 of the LGT, as amended by this Act, only produces its effects in relation to requests for binding information urgently submitted from September 1 2009. 2-binding information in force at the date of entry into force of this Act shall expire within four years after that date, unless the taxpayer apply for your renewal, under the LGT.

Section II procedure and tax proceedings article 94 amendment of the code of tax proceedings and processes articles 57, 63 and 199.º of the code of tax proceedings and processes, approved by Decree-Law No. 433/99, of 26 October, abbreviated designated for TAX PROCEDURAL CODE, shall be replaced by the following:% quot% article 57 [...] 1-the notification to interested response to request for binding information includes the information or opinion in which the tax administration relied for your provision. 2 - [...]. 3 - [...].





164 article 63 [...] 1-[...]. 2 - […]. 3-the procedure referred to in paragraph 1 can be opened within three years from the beginning of the calendar year following the completion of legal business subject of the anti-abuse provisions. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8-the provisions shall not apply if the taxpayer has requested to the tax administration binding information about the facts that have substantiated and the tax administration does not respond within 90 days. 9 - […]. 10-[...].

Article 199.º [...]-1 [...]. 2 - […]. 3 - […]. 4 - […].



165 5-the warranty is given by the value of the debt, with interest accounted to date of the application, with the limit of five years, and costs in full, plus 25% of the sum of those values. 6 - […]. 7 - […]. 8 - […]. 9 - […]. 10 - […].»

Article 95 Amendment of the TAX PROCEDURAL CODE provisions 1-is added to Title II of the TAX PROCEDURAL CODE, approved by Decree-Law No. 433/99, of 20 October, Chapter VIII, with the title «procedure for correction of errors by the tax administration». 2-Are added to the TAX PROCEDURAL CODE, articles 95-, 95-B, 95-C, included in Chapter VIII added by paragraph 1, to read as follows: «Article 95-the Procedure of correction of errors by the tax administration 1-error correction procedure regulated in this chapter aims to repair by means of simplified material errors or manifests the tax administration in the implementation of the tax proceedings or in the course of the fiscal execution process. 2-the procedure is characterized by waiver of essential procedural requirements and simplicity.



166 3-the introduction of the procedure shall be without prejudice to the use within any legal procedural means or procedure that has as its object the illegality of settlement or the enforceability of the debt.

Article 95-B Legitimacy, deadline and terms of application 1-taxpayers of any tributary relations or holders of any legitimate interest may, for the purposes of opening of procedure regulated in this chapter apply to the maximum leader of the tax administration to correct errors that have damaged. 2-request for correction of errors is deducted within 10 days after the actual knowledge by the taxpayer of the harmful act concerned. 3-the application referred to in the preceding paragraphs may be made verbally or in writing in any service of the tax administration. 4-in the event of an application be presented verbally, is reduced to writing by the tax administration service that you have received.

Article 95-C Competence 1-request for correction of errors is decided by the maximum leader of the service or by any other qualified employee who is delegated that competence. 2-the decision of the application is instructed by the organic unit designated generally by maximum leader of the service.



167 3-the maximum period for a request is 15 days. 4-order instruction is carried out summarily and services called to collaborate to give priority to the request from the organic unit referred to in paragraph 2. 5-If the Foundation of the application is the illegality of the settlement, the non-requirement of debt or foundation for which the law provides for means of procedure itself, should taxpayers be asked to replace the procedure by appropriate means. 6-the decision is notified to the taxpayer's request in person or by post simple. 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, 105, 109 and 114 of the General Regime of Tax Offences, approved by law No. 15/2001, of 5 June, briefly referred to as TAX INFRINGEMENT CODE DOES, shall read as follows: «article 18 [...] 1 - […]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […].



168 7-The goods which are the subject of the crime provided for in article 97A are always declared lost to the Exchequer.

Article 25 [...] 1-Who has practiced several contra-ordenacões is punished with a fine whose upper limit is the result of the sum of the fines specifically applied to infringements in contest. 2-the fine applicable shall not exceed twice the highest ceiling of breaches in competition. 3-the fine to be applied cannot be lower than the highest fines specifically applied to various contraventions.

Article 98 [...] 1-Who being owner, trustee, carrier or customs declarant of any goods seized under the law, alienate or encumber, destroy, damage or make unusable, at the time of seizure or later, is punished with imprisonment up to three years or with fine penalty up to 360 days. 2 - […].

Article 105 [...] 1 who don't deliver to the tax administration, in whole or in part, tax benefit worth more than € 7 500, deducted in accordance with the law and that he was legally obligated to deliver is punished with imprisonment up to three years or a fine up to 360 days.



169 2-[...]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […].

Article 109 [...] 1-[...]. 2-the same penalty shall apply to anyone who:) [...]; b) Diverting the taxable products of order assumption tax regime applicable to it 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 the purposes contra-ordenacionais are punishable as lack of delivery of the tax provision: a) the lack of settlement, settlement below the proper or improper settlement of tax invoice or equivalent document, the lack of delivery, in whole or in part, to the tax creditor the tax that has been paid or that should have been paid in invoice or equivalent document, or your words , deduction or rectification without observance of legal terms; b) […]; c) […];



171 d) [...]; e) […]; f) […]. 6 - […].»

Article 97 an addition to the General Regime of Tax Offences is added to the TAX INFRINGEMENT CODE DOES, approved by law No. 15/2001, of 5 June, the article 97A, to read as follows: ' article 97A 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 way , introduce or withdraw from the national territory without the present at Customs offices, goods which, in practice, may be used only for the purpose of capital punishment or to inflict torture or cruel, inhuman or degrading treatment or punishment, described in annex II to Regulation (EC) no 1236/2005, of 27 June 2005, is punished with imprisonment up to five years or a fine up to 600 days. 2-Who export, without the corresponding authorizations issued by the competent authorities, or by any way, withdraw from the national territory without the present at Customs offices, goods which could be used to inflict torture or cruel, inhuman or degrading treatment or punishment, listed in annex III to Regulation (EC) no 1236/2005, of 27 June 2005, is punished with imprisonment up to three years or a fine up to 360 days. 3-the attempt is punishable. '



172 CHAPTER XII community section I tax Harmonisation Directive 2007/74/EC of 20 December 2007 Article 98 approval of exemption from VAT and the IEC on importation of goods transported in the luggage of travellers coming from third countries or territories-1 is approved the exemption from VAT and applicable on importation of the IEC goods transported in the luggage of travellers coming from third countries or territories , published in annex to this article and that it is an integral part, which transposes to the internal legal order the Directive 2007/74/EC of 20 December 2007, making an integral part of this law, and constant of the following items: ' article 1 subject-matter 1-the present scheme lays down the rules governing the exemption from value added tax (VAT) and Excise (IEC) due on importation of the goods contained in the personal luggage of travellers coming from a third country or territory. 2-the present regime is still applicable to goods transported in the luggage of a traveler when the journey beginning in one Member State and involve transit through a third country, or begins in an third territory, if the traveler is not evidence that the goods were acquired 173 in the General conditions of taxation of a Member State and have not benefited from any refund of VAT and of the IEC. 3-the overflight without landing shall not be regarded as transit within the meaning of paragraph 1.

Article 2 Definitions 1-for the purposes of these rules: (a) ")" private pleasure-flying "and" private pleasure navigation», the use of an aircraft or a vessel for your owner or the natural or legal person that use through hire or through any other means, for other than commercial purposes, namely for purposes other than the carriage of persons of goods or the provision of services for remuneration, or in the interest of the public authorities; b) "personal luggage" means the whole of the luggage which the traveler presents to the Customs authorities at the time of your arrival as well as the goods that present later to the same authorities, since to prove they have been registered as accompanied luggage, at the time of departure, with the company that secured him the transport; c) ' third country ' and ' third territory ' means a country or a territory as such, for their purposes, VAT code and the code of the IEC; d) «Traveler»: i) any person entering the national territory temporarily and here does not have the your habitual residence;



174 ii) Any person who returns to the national territory where it has your usual residence, after a temporary stay in a third country or territory; III) the crew of A means of transport used in the traffic between a country or third territory and the national territory; and Travelers who use) ' air transport ' and ' travellers who use maritime transport», travelers who travel by air or sea, other than in private pleasure-flying or private pleasure navigation. 2-for the purposes of VAT and of the IEC, the goods contained in the luggage of travellers coming from the Principality of Monaco and the Isle of Man are considered from, respectively, of France and the United Kingdom of Great Britain and Northern Ireland. 3-for the purposes of VAT, the goods contained in the luggage of travellers coming from the sovereign base areas of the United Kingdom of Great Britain and Northern Ireland in Akrotiri and Dhekelia, are considered as originating in the Republic of Cyprus. 4-for the purposes of the IEC, the goods contained in the luggage of travellers coming from San Marino are treated as coming from Italy.

Article 3 Exemptions 1-the goods contained in travellers ' personal luggage shall be exempt from VAT and the IEC, based on monetary thresholds established quantitative and in articles 4 to 6, as if dealing with non-commercial imports. 2-imports covered by the preceding paragraph are those that are of an occasional nature and consist exclusively of goods for the personal or family use of the 175 travellers or which are intended to offer and may not represent the nature of the goods, either by your quantity, any commercial purpose.


Article 4 1-monetary thresholds are exempt from VAT and IEC imports of goods, other than those referred to in article 5, whose total value does not exceed € 300, per traveller. 2-for travelers using air and maritime transport the monetary threshold referred to in the preceding paragraph is € 430. 3-the exemption threshold is reduced to € 150, for travellers under the age of 15 years, regardless of the means of transport used. 4-When the total value of various goods exceed, per traveller, the monetary thresholds, the exemption is granted to the extent such amounts for such of the items as would, if imported separately, could benefit from the exemption and the value of goods be split up. 5-for the purposes of the preceding paragraphs is not taken into account the value of the goods contained in travellers ' personal luggage, imported temporarily or reimported following temporary exportation, as well as the value of the medicines corresponding to the personal needs of travelers.

Article 5-1 quantitative limits Are exempted from VAT and IEC: 176 a) The products listed in the Map I, annexed to the present regime, within the limits indicated therein; b) fuel contained in normal media reservoir of motor transport and contained in a portable tank in quantities not exceeding 10 litres. 2-The exemption provided for in (a)) of the preceding paragraph shall not apply to travellers under the age of 17 years. 3-the exemption can be applied to any combination of tobacco products or of the types of alcohol and alcoholic beverages, mentioned in (a)) and (b)) of the Map I, annexed to the present regime, provided that the total of the proportions used does not exceed 100% of the total exemptions established for any of the products referred to in each paragraph. 4-the value of goods referred to in this article is not taken into account for the purposes 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 goods contained in the luggage of the crew of a means of transport, on the occasion of a journey carried out within the framework of your professional activity, apply the exemptions provided for in articles 4 and 5, provided that:) your total value does not exceed € 200, by crewman; b) tobacco products do not exceed the limits referred to in the Map II, annexed to this regime.





177 article 7 minimum threshold for charging VAT and the IEC are not charging when the respective amounts are equal to or less than € 10.»

ANNEX Map I (referred to in article 5) a) tobacco products: Cigarettes.......................................................................
units or 200 cigarillos (cigars of a maximum weight of 3 g per unit) ... ... 100 unidades
Ou
Charutos......................................................................................................... 50 units or smoking tobacco........................................................................................ 250 grams b) alcohol and alcoholic beverages: alcohol and alcoholic beverages having an alcoholic strength exceeding 22% vol. or Undenatured ethyl alcohol of an alcohol content not less than 80% vol.....................................................................................
A total of 1 litre of alcohol and alcoholic beverages or alcoholic strength not exceeding 22% vol. A total of 2 litres c) still wine ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... In total 4 liters d) beer ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ...

In total 16 liters 178 Map II (article 6) Tobacco Products: Cigarettes...............................................................
80 units or Cigarillos (cigars of a maximum weight of 3 g per unit) ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ...
20 unidades
ou
Charutos .............................................................................................
10 units or smoking tobacco...........................................................................
50 grams-2 is repealed Decree-Law No. 179/88, of 19 May.
Section II exemption from VAT on importation of certain goods Article 99 amendment to Decree-Law No. 31/89, of January 25 article 22 of Decree-Law No. 31/89, of 25 January, governing the exemption from VAT on importation of certain goods, shall be replaced by the following: ' article 179 22 1-Without prejudice to the provisions of the following article , exempt imports of goods which are the subject of consignments whose total value does not exceed € 22. 2-When the value of the goods contained in the consignment exceeds the amount mentioned in the preceding paragraph, the VAT is not applicable when the value to be collected is equal to or less than € 10.»

Section III transposition of Directive 2008/8/EC of 12 February 2008 article 100 legislative authorization under the VAT 1-Is the Government allowed to proceed to the transposition into domestic law of article 2 of Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112 no/EC November 28, 2006, as regards the place of supply of services. 2-the meaning and extent of the changes to be made in the VAT legislation, pursuant to legislative authorization provided for in paragraph 1, are as follows: a) amend article 6 of the VAT code in order to establish as a general rule of location of the supply of services to taxable persons, including legal persons not covered by subparagraph (a)) of paragraph 1 of article 2 of the same code which must be registered for VAT purposes , the place of the registered office, permanent establishment or residence of the recipient of the services;




180 b) established in article 6 of the VAT code, as a general rule of location of services supplied to non-taxable persons, the place of the registered office, permanent establishment or domicile of the provider; c) In derogation from the General rules referred to in (a)) and (b)), to establish, regardless of the nature of the buyer, the following rules in place: i) For real estate-related operations, including the provision of accommodation services, the place where the property is situated; II) For the supply of services of passenger transport, the place where transport takes place according to the distances covered; III) For the supply of services cultural, artistic, sporting, scientific, educational and similar, and the restaurant services and catering, the place where those services are physically carried out; IV) To the supply of restaurant services and catering is carried out on board ships, aircraft or trains during a passenger transport in the community, the place of departure of the transport; v) for short-term leasing of means of transport, the place where the well is placed at the disposal of the consignee; d) by way of derogation from the general rule referred to in subparagraph (b)), to establish in the case of services rendered to non-taxable persons, the following rules: (i) location) For the supply of services by intermediaries acting in the name and on behalf of another person, where the provision of main operation; II) To the transport services of goods, with the exception of the intra-Community transport of goods, the place where transport takes place according to the distances covered; III) For the provision of intra-Community transport of goods, the place of departure of the transport;



181 iv) For the supply of services ancillary to transport and the valuations of and work on movable tangible property, the place where they are physically carried out; v) For telecommunication services, radio and television broadcasting and electronically supplied services by taxpayers based, permanent establishment or domicile outside the community, the place where the recipients have your domicile or habitual residence; vi) when provided to taxable persons not established or domiciled outside the community, the place of domicile or habitual residence of the recipient of the following services: transfers of copyright, patents, licences, trade marks and similar rights and commercial; advertising services; services of consultants, engineers, study offices, lawyers, accountants and similar benefits, as well as data processing and the provision of information; obligations of not exercising, totally or partially, a professional activity or of the rights referred to in this subparagraph; banking, financial and insurance, with the exception of the hire of safes; supply of staff; hiring out of movable tangible property, with the exception of means of transport; access to systems of distribution of natural gas and electricity, as well as transport services through these systems, and the provision of other directly linked services; telecommunications services; radio and television broadcasting services and electronically supplied services; and use of the option granted in) article 59 of Directive No. 2006/112/EC of 28 November 2006, to provide for taxation in the country of the following services: 182 i) leasing of means of transport effected by service providers that do not have headquarters, permanent establishment or domicile in the Community taxpayers, not when your effective use occurring in the national territory; II) the hiring out of movable tangible property, with the exception of means of transport, carried out by service providers with headquarters, permanent establishment or domicile in the national territory, to residents outside the community, when the effective use of those goods takes place on the national territory; f) Consider as taxable persons recipients of services covered by point (a)), when service providers have not in nationwide headquarters, permanent establishment or domicile; g) establish the obligation of delivery of an attachment reminder by taxable persons covered by subparagraph (a)) of paragraph 1 of article 2 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. 3-Is the Government allowed to transpose to the internal planning directive no. 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of VAT to taxable persons not established in the Member State of refund but established in another Member State, as well as to carry out the necessary adjustments in procedures of repayment to taxable persons established outside the community. 4-the meaning and extent of the changes to be made in the VAT legislation, pursuant to legislative authorization provided for in paragraph 1, are as follows: a) establish a system of electronic receipt and processing of applications for reimbursement of VAT;





183 b) provide that the applications for reimbursement shall respect the VAT amounts exceeding € 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 requests for repayment periods of one calendar year or the remainder of a calendar year; c) Determine that the applications for reimbursement shall be decided within four months of receipt of the application, which term high for six or eight months, respectively, while for the refund the tax administration has made one or two requests for additional information; d) Impose the payment of refunds within 10 working days after the expiry of the periods referred to in the preceding paragraph.

CHAPTER XIII miscellaneous provisions section I tax relevant specific arrangements article 101(1) incentives for the acquisition of companies in difficult economic situation the incentive scheme for the acquisition of companies set up by Decree-Law No. 14/98, of 28 of January, also applies to procedures approved by the IAPMEI under the system of incentives for the revitalization and modernization of Business Tissue (SIRME).


Article 102 collateral security Is exempt from stamp duty in 2009 Constitution of guarantees in favour of the State or social security institutions, in the context of the application of article 196.º of the code of tax proceedings and processes or of Decree-Law No. 124/96, of 10 August.



184 article 103 waste management Rate articles 58 and 60 of Decree-Law No. 178/2006, of September 5, shall be replaced by the following:% quot% article 58 1 waste management Fee-management companies of management systems of specific waste streams, individual or collective, of CIRVER, of incineration and co-incineration of waste and landfills are required to pay a fee for waste management in order to offset the administrative costs monitoring of their activities and stimulate the national objectives in the area of waste management. 2-the rate of waste management has annually and focuses on the amount of waste managed by entities referred to in the preceding paragraph, coating the following values: a) € 1 per tonne of waste managed in incineration or co-incineration plants; b) € 2 per ton of municipal waste and assimilated and inert waste from construction and demolition waste landfilled; c) € 2 per tonne of waste collection indexed fixed on the license of the managing bodies of specific flows of waste systems, individual or collective, and that through these systems are not sent for reuse, recycling or recovery, in accordance with the conditions laid down in their licences; d) € 5 per tonne of waste landfilled to CIRVER;



185 e) € 5 per tonne of other type of waste which is not provided for in the above landfilled. 3-the values of the rate of waste management, with the exception of referred to in point (c)) of the preceding paragraph, are compounded in 50% corresponding to the percentage waste as recyclable according to the applicable technical regulations approved by order of the Member of Government responsible for the area of the environment. 4-the rate of waste management has the minimum value of € 5 000 for debtor entity. 5-the rate of waste management should be reflected in the rates and financial benefits collected by the debtors to ensure compliance with article 7-6 the liquidation and payment of the fee of waste management are disciplined by order of the Minister responsible for the environment. 7-the product of the rate of waste management is engaged in the following terms: a) 70% of the licensor of the waste management facilities and 30% in favour of ANR, in cases covered by paragraph 1 (a)), b) and e) of paragraph 2; b) Entirely in favor of the ANR in cases covered by sub-paragraphs c) and d) of paragraph 2.

Article 60 common rules 1-[...]. 2 - […]. 3 - […]. 4 - […].



186 5-without prejudice to the rules of employment contained in articles 54, 56 and 58 of the present Decree-Law, the revenue generated by the disciplined rates in this chapter is my own recipe and ANR's exclusive or of the ARR, depending on the one that is competent in the matter.»

Section II legislative Authorisations Article 104 legislative Commitments in the framework of the IRS and of stamp duty Is the Government allowed to legislate in order to review: a) the taxation regime in IRS, the current legal framework, or in stamp duty of social gaming in the State, whose organization and operation is legally assigned, through exclusive rights, the Santa Casa da Misericórdia of Lisbon; b) the rules for the taxation of taxpayers who receive prizes or to acquire the stakes of the games mentioned in the preceding paragraph at a rate up to 10%, focusing the revision in stamp duty; c) the scheme of tax substitution in the framework of the game, extending in the case of national financial intermediaries, where the fate of the game operator recipe is located outside the national territory.

Article 105 Tax Regime applicable to products marketed by insurance enterprises and pension funds companies 1-Is the Government allowed to introduce amendments to the EBF and the IRS code so as to eliminate adverse differentiations and ensure a neutrality treatment 187 to solutions and mutual arrangements in the area of welfare, protection and individual savings, in view of the fiscal regime currently applicable to products marketed by insurance enterprises and pension funds companies. 2-the meaning and extent of the amendments to be made pursuant to paragraph 1 are the following: a) Must devote itself, explicitly, that the structural tax benefits aimed at encouraging subscription or membership to insurance and life insurance operations, personal accident insurance, retirement savings plans and the like, as well as the respective ancillary obligations, in particular those contained in articles 12 , 27, 86, 87 and 127 of the IRS code and articles 16 and 21 of the EBF, are equally applicable to arrangements of mutualist nature; (b)) shall be payable to the financial products corresponding to arrangements of mutualist access requirements and enjoying the tax benefits in all identical to those currently applicable to products marketed by insurance enterprises and pension funds 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 progress of the fight against fraud and tax evasion in all areas of taxation, explaining the results achieved, particularly with regard to the value of this tax, as well as about the value of the collections retrieved in various taxes. 2-the report shall contain, inter alia, all relevant statistical information about tax inspections carried out, as well as on the results obtained with the use of the various legal instruments for combating fraud and tax evasion, in particular the indirect measurement of the tax base and the derogation of banking secrecy duty should carry out a




assessment of the adequacy of these 188 instruments, taking into account criteria of efficiency of inspection action. 3-the report shall also contain, in strict respect of the different duties of the secret that the tax administration is bound, statistical information concerning tax offenses resulting from inspection, including highlighting, in aggregate form, the end result of the process.

Article 107 Unfolding Tax courts 1-Is the Government authorized, pursuant to subparagraph (d)) of article 161 of the Constitution, to change the status of the Administrative and tax Courts, approved by Act No. 13/2002, of February 19, as amended by laws Nos. 4/2003, of 19 February, 107-D/2003, of December 31, 1/2008 , 14 January, 2/2008, of 14 January 26/2008, of 27 June. 2-the authorization referred to in the preceding article shall be granted in order to allow for the deployment of tax courts up to three levels of expertise, the creation of tax courts of first instance with a territorial jurisdiction expanded, specified in reason of the value of the action or of the subject and the creation of a technical assistance office to the magistrates. 3-the extent of legislative authorization granted is as follows: a) possibility of unfolding tax courts, when the procedural volume warrants, up to three levels of expertise; b) report the three levels of expertise the judgments of grande instance, judgments of medium and small judgments instance instance; c) definition of the competence of the courts referred to in the preceding paragraph in relation to the value of the shares and of matter. d) the creation of a technical assistance office to the magistrates.



189 4-the legislative authorization granted by this law lasts for 180 days.

Article 108 tax Regime for non-habitual residents in IRS 1-Is the Government allowed to create a tax regime for non-habitual residents in IRS, changing, in line, the provisions of the code of the IRS and of LGT. 2-the direction and extent of legislative authorization granted are as follows: the Amendment of the concept of residence) is not usual in Portugal, for the purposes of IRS, and b) of paragraph 1 of article 16 of the code, taking into account that: i) the taxable person becoming resident in Portuguese territory, cannot have been taxed as such, in that tax in none of the five years prior to the acquisition of quality; II) the taxable person acquires the right to be taxed as a non-habitual resident for a period of ten consecutive years with its inscription of this quality for registration purposes; III) the enjoyment of the right to be taxed as a non-habitual resident in each year of the period referred to in the preceding paragraph requires that the taxpayer be considered resident for purposes of IRS; b) inclusion, for the purposes of taxation, except your option of the respective holders of class A net income earned in high-value-added activities, with scientific, artistic or technical nature, to be defined by order of the Minister of finance, by resident taxpayers who have not habitually resident in Portugal; c) option for the application of the method of exemption by resident taxpayers who, not having habitual residence in Portugal, obtain income abroad of category B, earned in activities to provide services of high value added 190, with scientific, artistic or technical nature, to be defined by order of the Minister of finance, or from intellectual or industrial property or the provision of information concerning a experience in the industrial sector , scientific or commercial, as well as the categories E, F or G, alternatively: i) May be taxed in the other Contracting State, in accordance with Convention to eliminate double taxation concluded by Portugal with that State; II) May be taxed in the other country, territory or region, in accordance with the Model Tax Convention on income and on capital of the OECD, interpreted in accordance with the comments and reservations of Portugal, in cases where there is no Convention to eliminate double taxation concluded by Portugal, since those not included in the list approved by order of the Minister of finance concerning privileged taxation schemes clearly more favourable and, since the income, are not considered in Portuguese territory; d) option for the application of the method of exemption by resident taxpayers who, not having habitual residence in Portugal, obtain income abroad when category, alternatively: i) are taxed in the other Contracting State, in accordance with Convention to eliminate double taxation concluded by Portugal with that State; II) are taxed in the other country, territory or region, in cases where there is no Convention to eliminate double taxation concluded by Portugal, since the income, are not considered obtained in Portuguese territory; and the application of the Option method) of the exemption by resident taxpayers who, not having habitual residence in Portugal, obtain income abroad of category H, when, alternatively: 191 i) Are taxed in the other Contracting State, in accordance with Convention to eliminate double taxation concluded by Portugal with that State; II) incomes are not obtained in Portuguese territory considered, and, as for those that originate in contributions, provided they have not generated a specific deduction for the purposes of the IRS code; f) taxation of category A net income earned in high-value-added activities, with scientific, artistic or technical nature, to be defined by order of the Minister of finance, by resident taxpayers who have not habitually resident in Portugal, at the rate of 20%.

CHAPTER XIV borrowing, adjustments and State guarantees


Article 109 loans and other borrowing-1-Is the Government authorized pursuant to paragraph (h) of article 161 of the Constitution), through the Minister responsible for the area of finance, with the option of delegation, to grant loans and perform other active credit operations, until the contractual amount equivalent to € 285 million, not counting for this limit the amounts relating to restructuring or consolidation of State credits , including the possible capitalization of interest. 2-in addition to the limit laid down in the preceding paragraph the granting of loans by the autonomous services and funds, to the contractual amount equivalent to € 356 million, not counting for this limit the amounts relating to restructuring or consolidation of claims, including the possible capitalization of interest. 3-Is the authorised Government, through the Minister responsible for the area of finance, with the option of delegation, to renegotiate the contractual conditions of previous loans 192, including currency exchange, credit or the remit of those credits. 4-the Government reports on a quarterly basis the Assembly of the Republic of justification and conditions of operations carried out under this article.

Article 110 active mobilization and credit recovery 1-Is the authorised Government, through the Minister responsible for the area of finance, with the option of delegation, in the context of recovery of credits and other financial assets of the State, held by the Directorate-General of Treasury and finance, to carry out the following operations: a) redefinition of the conditions for the payment of debts in cases where debtors propose pay ready or in instalments and, in duly substantiated cases, be reduced the value of claims, notwithstanding, in the event of non-compliance, if demand payment under the conditions originally applicable, these conditions may be applied to the settlement of credits acquired by the Directorate-General of Treasury and Finance in respect of debts to the social security institutions only when the borrowers are framed in a special process of reorganization or insolvency proceedings or in extra-judicial conciliation procedure; b) redefinition of terms of payment and, in duly substantiated cases, reduction or remission of the amount of credits of loans to individuals, under the special programme for the repair of Fires or properties in degradation (PRID) and the Special Volunteer Program, in the cases of borrowers whose households have an average monthly per capita income does not exceed the value of social insertion income or borrowers with expresses financial inability;



193 c) realization of capital increases with any financial assets, as well as by credit conversion in capital of the companies liable for payment; d) acceptance as restitution in compliance, of real estate, movable property, securities and other financial assets; and) sale of loans and other financial assets; f) acquisition of assets through exchange with other public entities or within the framework of the exercise of the right of priority or guaranteed lender for sale in Executive or in liquidation process of insolvency proceedings. 2-Is the Government also authorized, through the Minister responsible for the area of finance, with the option of delegation, to proceed: the transfer of management) credits and other assets, paid or unpaid, when such an operation is the most appropriate to the interests of the State; (b)) to the provision of financial services relating to the transaction indicated in the preceding paragraph, regardless of your value, which may be preceded by negotiated procedure or held by private contract. 3-Is still the Government, through the Minister responsible for the area of finance, with the option of delegation, to proceed: a) to the reduction of the share capital of a public limited-liability company of public capital to writing or simply reported in the context of financial sanitation processes; b) transfers of financial assets that the State, through the Directorate-General of Treasury and finance, holds about cooperatives and associations to the municipalities where those are your headquarters; c) the cancellation of credits held by the Directorate-General of Treasury and finance, when, in duly substantiated cases, it is found that there is no justification for their recovery;



194 d) the hiring of the provision of services under the State credits recovery, in duly motivated cases. 4-the Government reports on a quarterly basis the Assembly of the Republic of justification and conditions of operations carried out under this article.

Article 111 acquisition of assets and assumption of liabilities and responsibilities 1-Is the authorised Government, through the Minister responsible for the area of finance, with the option of delegation:) to purchase credits from State-owned enterprises, in the context of restructuring and strategic plans of improvement of the financial situation; b) assume liabilities and responsibilities, or acquire claims on public enterprises and industrial establishments of the armed forces in the context of restructuring and strategic plans of improvement of the financial situation or under winding-up proceedings; c) to settle the balance resulting from offsetting debits and credits exist, until 31 December 2008, as a result of the financial relations between the State and the autonomous regions, up to an amount of € 7,500,000, in the context of flexible management. 2-the financing of the operations referred to in the preceding paragraph shall be provided for budgetary allocation entered in Chapter 60 of the Ministry of finance and public administration.

Article 112 Limit the benefits of leasing operations in accordance with the provisions of paragraph 1 of article 11 of organic law No. 4/2006, of 29 August, is the Government allowed to comply with the payment to settle charges 195 concerning public investment contracts in the form of lease, up to a maximum of € 49 533 000.


Article 113 Anticipation of Community funds 1-specific Treasury operations carried out to ensure the closure of CSF III and the execution of the NSRFS, including community initiatives and Cohesion Fund, must be adjusted by the end of the financial year of 2010. 2-advances of funds referred to in the preceding paragraph may not, without prejudice to the provisions of the following paragraph, exceed in every moment: a) programmes co-financed by the ERDF, for Community initiatives and the Cohesion Fund € 662 million; b) as regards the programmes co-financed by the EAGGF Guidance section, the EAFRD, by the FIFG and the European Fisheries Fund € 430 million. 3-the amounts referred to in the preceding paragraph may be subject to adjustment against each other, with the permission of the Member of Government responsible for national management of the Fund. 4-the limits referred to in paragraph 2 include the advances already made until 2008. 5-specific Treasury operations carried out to guarantee the payment of financial support granted within the framework of the European agricultural guarantee fund (EAGF) must be settled upon reimbursement by the European Union under Regulation (EC) No 1290/2005, of 21 June 2005 on the financing of the common agricultural policy. 6-in order to overcome any difficulties inherent in the process of closing the CSF II and CSF III and the implementation of the NATIONAL STRATEGIC programmes co-financed by the European Social Fund (ESF), including community initiatives, is the Government allowed to anticipate payments on account of Community transfers of 196 European Union supported in social security funds that may not exceed at any time considering the advances made since 2007, the amount of € 350 million. 7-the adjustment of active operations referred to in the preceding paragraph must occur by the end of the financial year 2010, getting the IGFSS, i. p., authorized to make amendments in the corresponding funds transferred by the Commission.

Article 114 the Principle Treasury Unit 1-any movement of funds of the autonomous services and funds, including those whose financial and patrimonial management is governed by the legal regime of public business entities must be carried out by use of banking services provided by the Office of management of the Treasury and Public credit, i. p. (IGCP, I. P.), except where otherwise legal. 2-the principle of Treasury Unit is applicable to the institutions of higher education in accordance with article 115 of law No. 62/2007 of 10 September. 3-failure to comply with the preceding paragraphs may constitute grounds for retention of shipments and refusal of anticipations of twelfths, in accordance with the fix in the Decree-Law of budgetary implementation. 4-The integrated services of the State and the autonomous services and funds referred to in paragraph 1 shall promote your integration into the network of the State provided for in the Treasury of the State regime, approved by Decree-Law No. 191/99, of 5 June, upon the opening of bank accounts with the IGCP, i. p., for receiving, accounting and control of own resources. 5-public business entities must maintain its cash and cash equivalents and short-term investments at the IGCP, i. p., and for that purpose the State Treasury scheme, approved by Decree-Law No. 191/99, of 5 June.



197 6-revenue of all the investments that are carried out in violation of the principle of unity of the Treasury by the entities at the same subject shall accrue to the State.

Article 115 re-privatization and disposal operations For the reprivatizações to be held under the law No. 11/90 of 5 April, as well as for the sale of other State holdings, is the authorized Government, through the Minister responsible for the area of finance, with the Faculty of delegating, hiring, by direct agreement between pre-qualified companies referred to in article 5 of the Act , mounting alienation and operations of public offer for subscription of shares, the underwriting and placing and other associated operations.

Article 116 Exoneration of membership 1-in addition to the grounds provided for in paragraph 1 of article 240 bis of the companies code, can the State withdraw from membership in commercial society in which holds participation equal to or less than 10% of the share capital, whose value does not exceed € 2 500 and present reduced liquidity, and that in the last five years has presented negative results or has not distributed dividends provided that if any of the following requirements: a) the participation has been declared forfeit to the State or have been to their ownership by legitimate succession, prescription, or termination of legal person partner; b) the participation of the State has its origin in the conversion of credits in social capital in the context of special recovery processes of business or insolvency proceedings.



198 2-the exemption provided for in the preceding paragraph shall apply the provisions of paragraphs 2 and 4 to 8 of article 240 bis of the companies code, regardless of the type of company concerned. 3-the resignation of membership should be subject to disclosure on the website of the Directorate-General of Treasury and Finance.

Article 117 ceiling for the granting of guarantees by the State and other legal persons governed by public law 1-the maximum limit for the authorisation of State guarantees in 2009 shall be fixed, in terms of annual net cash flows, at € 2 500 milhões. 2-are not covered by the limit laid down in the preceding paragraph the operations resulting from decisions taken within the European Union. 3-State responsibilities arising out of the commitments of the concession, in 2009, credit insurance guarantees, financial credit, performance bond and investment insurance cannot exceed the amount equivalent to € 1 100 milhões. 4-the maximum limit for the granting of guarantees by legal persons governed by public law, in 2009, shall be fixed, in terms of annual net cash flows, at € 10 million.


Article 118 of Chapter 60 of the budget Balances of the State 1-balances of appropriations allocated to economic classification headings ' current transfers», «Grants», «financial assets ' and ' other current expenditure» entered in the State budget for 2009, in Chapter 60 of the Ministry of finance and public administration, can be used in the payment of costs is achievable until 15 February 2010 as long as the obligation for the State has been constituted up to 199 31 December 2009 and be on that date known or estimable the amount needed for your compliance. 2-the amounts used in accordance with the provisions of the preceding paragraph are deposited in the special account for the payment of expenditure, and should the account be closed until 15 February 2010.

Article 119 settlement Charges 1-the State budget ensures whenever necessary by budgetary allocation entered in Chapter 60 of the Ministry of finance and public administration, the satisfaction of defunct entities whose obligations remaining asset was transmitted to the State, in terms of share, up to the respective value transferred. 2-is dismissed the security provided for in paragraph 3 of article 154 of the Código das Sociedades Comerciais, when, in sharing, all of the remaining assets is passed to the State.

Article 120 1-extinction processes The current expenditure strictly necessary resulting from processes of dissolution, liquidation and extinction of public companies and subsidiaries, and other bodies, services are made through Chapter 60 of the Ministry of finance and public administration. 2-in the context of the procedures referred to in the preceding paragraph involving asset transfers to the State can be the extinction of obligations, compensation and confusion.





CHAPTER XV 200 State financing and debt management Article 121 Financing from the State budget to tackle the financing needs arising from the implementation of the budget of the State, including the services and funds endowed with administrative and financial autonomy, the Government authorized pursuant to paragraph (h)) of article 161 of the Constitution and article 123 , to increase overall net debt, up to the maximum amount of 6,379,200,000 euros.

Item 122 Financing of housing and relocation 1-Is the Institute for housing and Urban Rehabilitation, i. p. (DGEMN, I. P.), authorized: a) to borrow, in particular with the European Investment Bank, up to a maximum of € 150 million for the financing of the programme No. 18, local development, urban and regional», n° 2, «housing and relocation» and draft paragraph 3250 «Relocation»; b) using borrowings under) of paragraph 1 of article 110 of the law No. 67-A/2007, of December 31 for the financing of urban regeneration promoted by municipalities and urban rehabilitation companies and for the recovery of degraded housing stock. 2-the threshold laid down in (a)) of the preceding paragraph competes for the purposes of overall limit laid down in the preceding article.





Article 123 201 General 1-financing pursuant to paragraph (h) of article 161 of the Constitution), is the Government allowed to raise loans repayable and perform other operations of indebtedness, in particular repurchase operations with equity securities of direct public debt of the State, regardless of the rate and currency of denomination, whose product issue, more liquid and less capital gains , overall, does not exceed the amount resulting from the addition of the following values: the) Amount of the net debt increase direct global established in accordance with article 121; b) amount of debt repayments made during the year, the respective expiration dates or anticipated for convenience of debt management, calculated, in the first case, according to the contract value of recovery and, in the second case, according to the respective acquisition cost in market; c) Amount of other operations involving debt reduction, determined by the cost of acquisition in debt market subject to reduction. 2-The depreciation of public debt that are carried out by the public debt stabilisation fund as implementation of privatisation revenues are not considered for the purposes of point (b)) of the preceding paragraph. 3-the term of the loans at issue and debt operations to be carried out pursuant to paragraph 1 may not exceed 50 years.

Article 124 Debt denominated in currency other than euro 1-currency exposure in currencies other than the euro may not exceed, in each moment, 10% of the total direct debt of the State.



202 2-for the purposes of the preceding paragraph, the amount of foreign exchange exposure financial responsibilities, including those relating to financial derivatives operations associated with loan contracts, whose currency risk is not covered.

Article 125 floating Debt For transitional needs of Treasury and greater flexibility for managing the issuance of public debt, the Government is founded authorized to issue floating debt, getting the cumulative amount of live broadcasts at any time subject to a maximum of € 20 000 milhões.

Article 126 into buying market and exchange of debt securities 1-in order to improve the conditions of negotiation and public debt securities transaction directly from the State, increasing its liquidity, and with a view to improving the financing costs of the State, is the authorized Government, through the Minister responsible for the area of finance, with faculty of delegation , to proceed to the early repayment of loans and the carrying out of market purchase or Exchange operations, amortizing debt instruments debt securities in advance that, by this way, be withdrawn from market. 2-The essential conditions of the operations referred to in the preceding paragraph, in particular modalities for the realization and debt instruments covered, are approved by the Government, through the Minister responsible for the area of finance, and must: a) Safeguard the principles and general objectives of the direct management of the public debt of the State, in particular those laid down in article 2 of law No. 7/98, of 3 February; b) Respect the value and equivalence of market of debt securities.



203


Article 127 direct management of the public debt of the State 1-Is the authorised Government, through the Minister responsible for finance, perform the following operations from direct management of the public debt of the State: a) between the various Replacement procedures for loans; b) reinforcement of appropriations for capital depreciation; c) prepayment, in whole or in part, of loans already contracted; d) conversion of existing loans on the terms and conditions of the issuance or of the contract, or by agreement with its holders, when the conditions of financial markets so advise. 2-in order to streamline the negotiation and settlement of Government securities, is still the Government, through the Minister responsible for the area of finance, with the option of delegation, to perform reporting operations with equity securities of direct public debt of the State. 3-the budgeting of financial flows stemming from transactions associated with the management of the direct debt portfolio of the State and management of the State Treasury cash balances is made according to the following rules: a) expenses arising from financial derivatives operations are deducted from the revenue obtained with the same operations, being the respective balance always enlisted in item of expenditure; b interest revenue) resulting from operations associated with the issuance and management of public debt the State are slaughtered to expenditure of the same type; c) revenues from interest operations associated with the application of the State Treasury surpluses, as well as the associated with cash advances, are slaughtered to public debt interest costs directly;



204 d) subparagraphs (a) prior does not dispense individualized accounting registration of all financial flows, even if merely book associated with the operations on them.

Article 128 amendments to Decree-Law No 453/88, of December 13 Article 3 of Decree-Law No 453/88, of 13 December, amended by decree-laws Nos 324/90, of 19 October, 36/93 of 13 February, 236/93, of 3 July, and 2/95, of 14 January, and by laws Nos. 127-B/97 , of 20 December, and 53-A/2006, of 29 December, is replaced by the following: ' article 3 [...] 1 - […]. 2-expenditure or Background applications:) [...]; b) […]; c) […]; d) […]; e) […]; f) […]; g) […]; h) The result of any prior or subsequent inspection procedures by the Court of Auditors that have as subject matter the public debt stabilisation fund. 3 - […]. 4 - [...].



205 5-[...].» CHAPTER XVI Initiative for strengthening financial stability article 129 Granting extraordinary personal guarantees of the State 1-exceptionally, can the State grant guarantees, in 2009, under the law, to strengthen the financial stability and the availability of liquidity in financial markets. 2-the maximum limit for the authorisation of the guarantees provided for in the preceding paragraph is € 20 000 milhões and in addition to the limit laid down in paragraph 1 of article 117 3-The maximum limit for the authorisation of the guarantees provided for in the preceding paragraph are slaughtered the values of guarantees granted by the State in 2008, for the purposes set out in paragraph 1 under the law that establishes the possibility of granting extraordinary personal guarantees by the State, within the framework of the financial system.

Article 130 Exceptionally Funding, to meet the financing needs, with a view to enhancing financial stability and the provision of liquidity in financial markets, the Government is authorized, in accordance with paragraph (h)) of article 161 of the Constitution and article 123, global net debt increase straight up to the amount of € 20 000 milhões, which in addition to the maximum amount referred to in article 121 206 CHAPTER XVII funding and transfers to the autonomous regions Article 131 budgetary Transfers to the autonomous regions 1-in accordance with article 37 of the organic law No. 1/2007, of February 19, are transferred to the following funds: a) € 293 091 848 for the autonomous region of the Azores; b) € 191 717 149 for the autonomous region of Madeira. 2-in accordance with article 38 of organic law No. 1/2007, of February 19, are transferred to the following funds: a) € 58 618 370 for the autonomous region of the Azores; b) € 16 775 251 for the autonomous region of Madeira.

Item 132 financing needs of the autonomous regions 1-the autonomous regions of the Azores and Madeira may not wake up contractually new loans, including all forms of debt, resulting in an increase in your net debt. 2-May-excepcionar if the provisions of the preceding paragraph, the terms and conditions to be set by order of the Minister responsible for the area of finance, loans and amortization for the financing of projects with reimbursement of Community funds. 3-the amount of net debt, compatible with the regional concept of need for funding of the European system of national and regional accounts (Esa95) 207, is equivalent to the difference between the sum of the financial liabilities, whatever your way, including borrowings, leasing contracts and debts to suppliers, and the sum of financial assets in particular the cash balance, deposits in financial institutions and Treasury applications.

CHAPTER XVII final provisions article 133 amendment to Act No. 19/2003, of 20 June 1-articles 3, 5, 6, 7, 9, 16, 17, 19, 20, 29 and 30 of Act No. 19/2003, of 20 June, are replaced by the following: ' article 3 [...] 1 - […]. 2 - […]. 3-exceptions to the provisions of the preceding paragraph, the amount of a value of less than 25% of the Social support Index, briefly known as IAS, created by law No. 53-B/2006, of 29 December, since, in the period of one year, not exceeding 50 times the value of the IAS, without prejudice to the provisions of article 12 4-[...].





208 article 5 [...] 1-[...]. 2-the subsidy consists of a sum of money equivalent to the fraction 1/135 of the IAS, for every vote obtained in the most recent election of deputies to Parliament. 3 - […]. 4 - […]. 5 - […].

Article 6 [...] Fundraising revenues may not exceed annually, by party, 1500 times the value of the IAS and must be recorded in accordance with paragraph 7 of article 12


Article 7 [...] 1-donations of financial nature made by individuals identified are subject to annual limit of 25 times the value of the IAS and must be recorded in accordance with paragraph 7 of article 12 2-[...]. 3 - […].





209 article 9 [...] 1-[...]. 2-exceptions to the provisions of the preceding paragraph, payments in an amount that is less than the value of the IAS provided that, in the period of one year do not exceed 2% of the annual State subsidy, without prejudice to the provisions of article 12 article 16 [...] 1-[...]. 2 - […]. 3-The donations referred to in (c)) and d) of paragraph 1 may be obtained through fundraising, subject to a maximum of 60 times the value of IAS by donor, and must be held by bank cheque or by other means that permits the identification of the amount and your source.

Article 17 [...] 1-[...]. 2 - […]. 3 - […]. 4-the subsidy is total value equivalent to: a) 20000 times the value of the IAS for the elections for the Assembly of the Republic; b) 10000 times the value of the IAS for the elections to the Presidency and to the European Parliament;



210 c) 4000 times the value of the IAS for elections to the Regional Legislative Assemblies. 5 - […]. 6 - […]. 7 - […].

Article 19 [...] 1-[...]. 2 - […]. 3-the cost of campaign-if necessarily, by instrument, in accordance with article 9, with the exception of expenditure for an amount less than the value of the IAS provided that, during this period, these do not exceed the total amount 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 event of running for the second round; b) 60 times the value of the IAS for each candidate presented on the campaign trail for the Assembly of the Republic; c) 100 times the value of the IAS for each candidate presented on the campaign trail for the Regional Legislative Assemblies;



211 d) 300 times the value of the IAS for each candidate presented in the election campaign for the European Parliament. 2-[...]: a) 1 350 times the value of the IAS in Lisbon and Porto; b) 900 times the value of the IAS in the municipalities with 100 000 or more; c) 450 times the value of the IAS in the municipalities with more than 50 000 and less than 100 000 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 amount of IAS in the municipalities with 10000 or so voters. 3-in the case of applications submitted only the assemblies of parish, the maximum permissible limit of expenditure is 1/3 of the value of the IAS for each candidate. 4 - […]. 5 - […].

Article 29 [...] 1-the political parties who fail to comply with the obligations laid down in chapter II are punished with a fine in the amount of minimum 10 times the value of the IAS and the value of 400 times the value of the IAS, in addition to the loss to the State of illegally received values. 2-the leaders of political parties who personally participate in the infringement referred to in the preceding paragraph are punished with a fine in the amount of minimum 5 times the value of the IAS and the value of 200 times the value of the IAS.



212 3-natural persons who violate the provisions of articles 4 and 5 are punishable by a fine in the amount of minimum 5 times the value of the IAS and the value of 200 times the value of the IAS. 4 - […]. 5-corporate administrators to personally participate in the infringement referred to in the preceding paragraph are punished with a fine in the amount of minimum 5 times the value of the IAS and the value of 200 times the value of the IAS. 6 - […].

Article 30 [...] 1-the political parties that obtain recipes for election campaign by non-consent by this law or not observe the limits laid down in article 20 are punished with a fine in the amount of minimum 20 times the value of the IAS and the value of 400 times the value of the IAS and the loss to the State of illegally received values. 2-natural persons who violate the provisions of article 16 shall be punished with a fine in the amount of minimum 10 times the value of the IAS and the value of 50 times the value of the IAS. 3 - […]. 4-corporate administrators to personally participate in the infringement referred to in the preceding paragraph are punished with a fine in the amount of minimum 10 times the value of the IAS and the value of 200 times the value of the IAS.





213 article 31 [...] 1-The financial agents, the candidates in the presidential elections, the first candidates of each list and the first proponents of groups of voters who do not discriminate or not showing properly the revenues and expenses of the election campaign are punished with a fine in the amount of the minimum and maximum value of 80 times the value of the IAS. 2-the political parties who commit the offence provided for in the preceding paragraph are punished with a fine in the amount of minimum 10 times the value of the IAS and the value of 200 times the value of the IAS.

Article 32 [...] 1-The financial agents, the candidates in the presidential elections, the first candidates of each list and the first proponents of groups of voters who pay no electoral accounts under article 27 are punished with a fine in the amount of minimum five times the value of the IAS and the value of 80 times the value of the IAS. 2-the political parties who commit the offence provided for in the preceding paragraph are punished with a fine in the amount of minimum 15 times the value of the IAS and the value of 200 times the value of the IAS. 3 - […].» 2-the changes referred to in the preceding paragraph shall only take effect in the year in which the amount of the Social support Index, created by law No. 53-B/2006, of 29 December, reaches the value of the minimum monthly wage set for the year of 2008.



214 3-While the convergence referred to in the preceding paragraph does not occur, the amounts of public subsidies, the financing of political parties and electoral campaigns and the fines keep the values of 2008, pursuant to Act No. 19/2003, of 20 June.

Article 134 amendment to the law regulating the financing of the national road network in charge of EP-roads of Portugal, s.a. Article 5 of law No. 55/2007 of 31 August, which regulates the financing of the national road network in charge of EP-roads of Portugal, s. a., is replaced by the following: ' article 5 1-[...]. 2-settlement and collection costs incurred by the Directorate General of customs and excise duties are compensated through the retention of a percentage of 2% of the contribution of road service.»


Article 135a amendment to Decree-Law No 422/89, of December 2 article 84 of Decree-Law No 422/89, of December 2, is replaced by the following: ' article 84 [...] 1- […]. 2- […].



215 3-excise duty game, 77.5% are tourism Fund recipe, the sum, an amount equal to 20% of the total excise duty game in the municipalities in which they locate casinos in the works of interest for tourism, in accordance with the procedure laid down in chapter X, and 2.5% constitute the Fundo de Fomento Cultural recipe. 4- […].»

Article 136 amendment to Decree-Law No. 220/2007, of May 29 ' article 11 [...] 1 - […]. 2-the INEM, i. p., offers the following own resources: a) the percentage of 2% of premiums or contributions in respect of insurance contracts, in the event of death, the branch «Life» and their supplementary coverage, and the insurance contracts of ramos ' Illness ', ' Accidents ', ' ground vehicles ' and ' civil liability of motor land vehicles, concluded by entities incorporated or resident in the Mainland; b) […]; c) […]; d) […]; e) […]; f) […];



216 g) [...]; h) […]. 3 - […].»

137 amendment to Decree-Law No. 34/2008, February 1-26 article 27 of Decree-Law No. 34/2008, of 26 February, amended by law No. 43/2008, of 27 August, and by Decree-Law No. 181/2008, of 28 August, is replaced by the following: ' article 27 [...] 1-Without prejudice to the following paragraphs, the amendments to the laws and regulation of the process Costs, approved in annex III to the present Decree-Law, which is an integral part, apply only to processes started from the entry into force of this decree-law, their incidents, resources and attached. 2-amendments to the laws and regulation of the process Costs, approved in annex III to the present Decree-Law, which is an integral part, apply as well: a) To incidents and joined cases initiated, from the entry into force of this decree-law, after ending the main processes; b) to cases of renewal of the instance that occur, from the entry of this decree-law, in proceedings ended. 3-apply to pending cases, from the date of entry into force of this Decree-Law: 446.º, 446.º) articles-A, 447.º-B, 450.º and 455.º of the code of Civil procedure;



217 b) Article 521.º of the code of criminal procedure; c) articles 9, 10, 27, 28 and 32 to 39 of regulation of the Costs approved in annex III to the present Decree-Law, which is an integral part. 4-(repealed). 5-(repealed). 6-(repealed).» 2-the article 37 of the Regulation of the Costs approved in annex III by Decree-Law No. 34/2008, of 26 February, amended by law No. 43/2008, of 27 August, and by Decree-Law No. 181/2008, of 28 August, which is an integral part, is replaced by the following: ' article 37 [...] 1 - [...]. 2 - [...]. 3-(repealed).» 3-Are repealed paragraphs 4, 5 and 6 of article 27 of the Decree-Law No. 34/2008, of 26 February, amended by law No. 43/2008, of 27 August, and by Decree-Law No. 181/2008, August 28, and paragraph 3 of article 37 of the Regulation of the Costs approved in annex III by Decree-Law No. 34/2008 , Feb 26, amended by law No. 43/2008, of 27 August, and by Decree-Law No. 181/2008, of 28 August, which is an integral part.

Article 138 amendment to the implementing Decree No 2/2008 of 10 January 1-article 12 of the implementing Decree No 2/2008 of 10 January, is replaced by the following: ' article 12 218 [...] 1 - […]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6-the delegations referred to in paragraphs 2 and 4 shall not apply the provisions of paragraph 2 of article 37 of the code of administrative procedure, without prejudice to the possibility of your display in place that enable your queries by interested.» 2-the change referred to in the preceding paragraph shall take effect from the date of entry into force of the implementing Decree No 2/2008 of 10 January, applying to the acts committed since that date.

Article 139 payment supplements update the update of compensatory supplements in 2009 focuses on the value credited in 2008, with reference to the date of December 31 of that year, by order of the Member of Government responsible for the area of finance.

Article 140 prior Supervision by the Court of Auditors 1-in accordance with the provisions of article 48 of law No 98/97 of 26 August, as amended by law No. 48/2006, of 29 August, for the year 2009 are exempt from inspection 219 the Court of Auditors ' prior acts and contracts whose amount does not exceed the value of € 350 000. 2-amendment of financial sources in the investment budget of the Ministry of Justice does not prejudice the effectiveness of acts or contracts which have already been subject to prior supervision by the Court of Auditors.

Article 141 moderating Rate for outpatient surgery the moderating rate value for access for each surgical procedure performed on an outpatient basis, created by article 148 of the law No. 53-A/2006, of 29 December, is equal to the rate charged per day of hospitalization up to a maximum of 10 days.

Article 142 contribution to the audiovisual work 1-lays down into € 1.75 the monthly value of the contribution to the audiovisual sector to charge in 2009, in accordance with law No. 30/2003, of 22 August. 2-Is the Government allowed to amend Law No. 30/2003, of 22 August, which approves the financing model of public service broadcasting and television, in order to collect non-household consumers of electric power, with Economic Activity classification 01100 (agriculture), which have more than a counter by holding only the monthly value of the contribution to the audiovisual work corresponding to a counter.

Article 143 cessation of financial autonomy Is the Government allowed to to end the regime of financial autonomy and to apply the General rules of administrative autonomy to the autonomous services and funds that have not satisfied the rule of budgetary balance referred to in paragraph 1 of article 25 of law No. 220 91/2001, of 20 August, on your current wording , without having been dismissed in accordance with paragraph 3 of that article.

Article 144 initial contribution Allocation provided for in Decree-Law No. 15/2003, of 30 January Is the Turismo de Portugal, i. p., authorized to use, up to the amount of € 25 million, by your account balance management, for application as referred to in paragraph 1 of article 4 of Decree-Law No. 15/2003, of 30 January.


Article 145 Portuguese 1-Carbon Fund Is the Government allowed to transfer to the Portuguese Carbon Fund: a) the amount of receivables from tax harmonization between the heating Gasoil and diesel road; b) the amount of the receivables from tax on low-efficiency lamps provided for in Decree-Law No. 108/2007, of 12 April; c) the amount of other recipes that will be assigned to your favor. 2-is entered into financial assets in the Portuguese Carbon Fund budget a sum of € 23 000 000 intended exclusively to acquire assigned amount units (assigned amount units), certified emission reductions (certified emission reduction) or emission reduction units (emission reduction units), aiming at the fulfilment of the commitments under the Kyoto Protocol to the United Nations Framework Convention on climate change.





221 article 146 programme contracts under the national health service 1-The programme contracts to be concluded by the Regional Health Administrations, i. p., with hospitals within the NHS or belonging to the national network of health care, in accordance with paragraph 2 of the base XII of Act No. 48/90, of 24 August and of paragraph 2 of article 1 of the legal regime of hospital management approved by Act No. 27/2002, of 8 November, are authorized by the Member of Government responsible for the health and can involve charges until a three-year period. 2-The programme contracts to be concluded with the hospitals within the NHS, or belonging to the national network of health care delivery, become effective with your signature and shall be published in the second series of the Diário da República. 3-Notwithstanding the provisions of paragraph 1, contracts already concluded and valid for the current year. 4-payments corresponding to the acts, technical and services carried out by Regional Health Administrations, I. P., and by the Central Administration of the Health system, i. p. hospitals with nature of public business entity under the contracts don't have the program transfer budgetary nature of those entities, though, so the acts and contracts of hospitals with nature of corporate public entity subject to prior supervision outside of the legality.

147 control of National Health Service spending 1-the Government takes the necessary measures to ensure that the growth of expenditure on medicines dispensed on an outpatient basis and conventions of diagnostic tests and Therapeutics does not exceed one percentage point from the growth rate of the NHS budget.



222 2-the Government also takes the necessary measures to contain hospital component, the growth of costs in healthcare and pharmaceutical products, up to a maximum of two percentage points above the rate of growth of the NHS budget.

Article 148 marketing margins of reimbursed medicines the Government promotes the revision of the system of marketing margins of reimbursed medicines in pharmacies and stockists of retail laid down in ministerial order No. 30-B/2007, of January 5, having as objectives make it larger generator economic efficiency and simultaneously approach values corresponding to the previous proportionality of banks in the final price.

Article 149 civilian Governments ' budgets Funds concerning support to associations during 2009, funds civilian Governments ' budgets relating to the support of associations, under the competence referred to in paragraph e) of paragraph 1 of article 4 of Decree-Law No. 252/92, of 19 November, as amended by Decree-Law No. 213/2001 of 2 August have as priority target support for road safety activities, civil protection and relief, in terms to be defined by order of the Minister in charge of internal affairs.

Article 150 mandatory Deposits 1-mandatory deposits existing in the Caixa Geral de Depósitos at the date of entry into force of Decree-Law No. 324/2003, of 27 December, and which have not been the subject of a transfer to the account of the Office of financial management and of Infra-structures of Justice 223, in compliance with the provisions of paragraph 8 of article 124 of Decree-Law No. 324/2003 , of 27 December, amended by law No. 53-A/2006, of 19 December, are subject to immediate transfer to the account of the Office of financial management and infrastructure of Justice, i. p. (IGFIJ, I. P.), regardless of any formality, namely the order of the Court with jurisdiction over the same. 2-within 30 days, the Caixa Geral de Depósitos refers to IGFIJ, i. p., listing all the accounts whose balances have been transferred in accordance with the preceding paragraph. 3-within the same period, Caixa Geral de Depósitos refers to IGFIJ, i. p., listing all accounts in physical form for legal entity and established the order of judicial process whose balances have not been transferred pursuant to paragraph 1.

Article 151 lawsuits destroyed the values deposited in Caixa Geral de Depósitos, or in the custody of the courts, the judicial order destroyed shall be considered lost in favour of IGFIJ, i. p.

Article 152 Prescription required deposits and deposits 1-autonomous entitlement to refund of amounts deposited to the order of any court proceedings, regardless of the legal regime under which have been formed deposits, shall become statute-barred within five years from the date on which the holder is, or has been notified of the right to require its return , unless otherwise specified in law. 2-the amounts prescribed under the preceding paragraph shall be deemed to be forfeited in favor of the IGFIJ, i. p.



224 Article 153 entry into force this law enters into force on 1 January 2009.

Seen and approved by the Council of Ministers of 13 October 2008 the Prime Minister, the Minister of State and Finance Minister of the Presidency Minister of Parliamentary Affairs




225 change Framework and budgetary transfers (referred to in article 7) Several amendments and transfers 1-transfer of funds from the disposal of the assets of the Ministry of agriculture, Rural development and fisheries for the budget of the National Institute of statistics, i. p. (INE, I. P.), for the purposes of carrying out the agricultural census. 2-transfer of funds under the Ministry of science, technology and higher education (Chapter 50) Directorate-General for higher education, to higher education institutions, for the development projects and strengthening the teaching and research of these entities, as well as the draft ' scholarships for students in higher education». 3-transfer to the State budget for 2009 of the balances of the autonomous services and funds, and transfers from the State budget in the budget of the previous financial year, when costs are concerned for ' Investments ' plan for housing and relocation programs, since the balances are applied on the achievement of the objectives on which it originated. 4-transfer of funds for the Regional Government of the Azores to the amount of € 3 900 000 18 program «local urban and regional Development», registered with the Institute for housing and Urban Rehabilitation, i. p. (DGEMN, I. P.), in Chapter 50 of the Ministry of the environment, regional planning and Regional development, by way of participation in the process of rebuilding the housing stock of the islands of Faial and Pico.





226 5-transfer of appropriations entered in the budget of the Fund for international relations, I.P. (FRI, I. P.), to the budget of the General Secretariat PIDDAC, Ministry of Foreign Affairs (MNE), intended to cover costs of investment projects of the Directorate-General for Consular Affairs and Portuguese communities, and the General Secretariat of the MNE. 6-transfer of funds up to a maximum of 10% of the funds available in the year of 2009 by joint decree of the Ministers responsible for finance and areas of national defense, intended to cover charges, in particular, with the preparation, training and operations of forces, in accordance with the purpose referred to in article 1 of the organic law No. 4/2006, of 29 August. 7-transfer of appropriations entered in the budgets of all services of the Ministry of Internal Affairs, concerning the expenditure on the acquisition of data communications services, to the same heading of the budget of the Directorate-General for infrastructure and equipment, with the limit of € 8 000 000, provided that these transfers become necessary for developing the National Network of Homeland Security project. 8-changes between chapters of the budget of the Ministry of national defence arising from Military Service Law, the ongoing reorganization process in the Ministry of national defense, the restructuring of the industrial establishments of the armed forces, of the disposals and redeployment of the properties assigned to military, humanitarian and peace missions and of the military observers is not suitable in these missions. 9-transfer of funds from the Ministry of national defense to the Caixa Geral de Aposentações, i. p., and social security for the refund of benefits provided for in laws Nos 9/2002, of 11 February and 21/2004, of 5 June and respective regulations, as well as the reimbursement of benefits provided for in Decree-Law No. 160/2004, of 2 July , and in Decree-Law No. 320-A/2000 of 15 December, amended by decree-laws Nos. 118/2004, of 21 May and 320/2007, of 27 September.



227 10-transfer to the budget of the Ministry of national defence of the appropriations entered in the budget of the Ministry of science, technology and higher education, for the involvement in the refit of the ship Admiral Gago Coutinho, in accordance with the Protocol signed on November 15 2004. 11-transfer of appropriations entered in the budget of the judiciary for the budget of the Supreme Judicial Council for payments under paragraph 1 of article 3 of law No. 36/2007, of 14 August, up to a limit of € 111 460 000. 12-budgetary Changes and transfers necessary for the application of the system of proportional sharing of staff costs and expenditure relating to the common use of spaces, facilities, goods and services in shops of the citizen and business formalities centres. 13-regional health administrations, i. p. be authorized to effect transfers within the programme of investment and development expenditure of the Central Government (PIDDAC) hospitals of the national health service with the nature of public business entities. 14-transfer of funds under the Ministry of science, technology and higher education (Chapter 50), Fundação para a Ciência e Tecnologia (FCT), aimed at programs with different functional classifications, including integrated services. 15-transfer of funds under the Ministry of science, technology and higher education (Chapter 50), UMIC – Knowledge Society Agency, i. p., aimed at programs with different functional classifications, including integrated services. 16-transfer of appropriations entered in the budgets of labs and other State organizations to other labs, organic and functional classification independently, since transfers become necessary for the development of projects and scientific research in charge of these entities.



228 17-transfer of appropriations to be entered in the budget of the High Commissioner for immigration and Intercultural dialogue, i. p., for local authorities, for the project within the framework of the European Fund for the integration of third-country nationals. 18-transfer of funds, up to a value of € 12 275 464, social security's budget for INATEL Foundation, to ensure the State's financial contribution as a counterpart of the social and public service tasks pursued by the Foundation, in accordance with the provisions of paragraph 2 of article 8 of Decree-Law No. 106/2008 of 25 June.



229 Amendments and transfers within the central administration


Source destination of ceilings to transfer (in euros) Framework/19 objective Ministry of environment, regional planning and Regional Development Agency in the Environment (A. P. Northeast Waste 1 214 000) 's Participation in technical and financial cooperation projects of waste management 20 Ministry of environment, regional planning and Regional Development Agency in the Environment (A. P. A.) AMBILITAL-Environmental Innovations in Alentejo 226 000 Participation in technical and financial cooperation projects of waste management 21 Ministry of environment, regional planning and Regional Development Agency in the Environment (A. P. A.) Associations of municipalities 911 667 participation in technical cooperation projects and waste management 22 financial Ministry of labour and Social solidarity Institute of employment and vocational training, i. p. United Nations High Commission for immigration and Intercultural dialogue, i. p. 4 300 000 ensure the operation of the activities of the entity 230 23 Ministry of labour and Social solidarity Institute of employment and vocational training , I. p. National Institute of rehabilitation, i. p. 190 000 financing of operating expenses 24 Ministry for labour and Social solidarity social action System of the social security Program's budget Choices 5 750 000 financing of operating expenses and transfers relating to the same program 25 Ministry of labour and Social solidarity social security Budget Directorate-General of Social Security 400 000 operation of the technical support structure for Family Affairs 26 Ministry for labour and Social solidarity social security Budget Directorate-General of Social Security 150 000 development of social security reform 27 Ministry of labour and Social solidarity social security Office Budget of 200 000 Development Strategy and Planning of social security reform Transfers relating to Chapter 231 50 source destination ceilings of the transfer (in euros) Under/Presidency of the Council of 28 Cabinet Ministers for the media and Radio Portugal tv, s. a. 500 000 modernisation of flat of 29 PLOPS Presidency of the Council of Ministers Office for the media Rádio e Televisão de Portugal, s.a. 141 100 radio modernization of 30 PLOPS Presidency of the Council of Ministers Office for the media news agency of Portugal, s. a. modernization of 59 400 Inforpress (Cape Verdean News Agency) 232 31 Ministry of finance and public administration Secretary General University of Coimbra 1 500 000 "rehabilitation of historic Coimbra University" 32 Ministry of environment, regional planning and Regional Development Agency in the Environment (A. P. The) EDM-Mining development company, s. a. 90 000 Projects of environmental recovery of degraded mining areas 33 Ministry of environment, regional planning and Regional Development's water Institute, i. p. RECILIS – treatment of effluents, s. a. and WEST CLOVER – livestock waste treatment and recovery, s. a. 1 500 000 Participation in projects of pig effluent treatment of watersheds of the river Lis and Real rivers Arnóia, and Made 34 Ministry of environment, regional planning and Regional Development Agency in the Environment (A. P. The) entities of the Ministry of economy and innovation 100 000 project "support to Increase economic activities by environmental added value", which is the responsibility of the Institute of the environment, in the case of finance, through these entities, activities covered by that project 35 Ministry of public works, transport and communications, strategy and Planning Office Administration Relations in the port of Setúbal and Sesimbra , S. a. 1 000 000 financing of port infrastructure and environmental monitoring plan and International planning 36 233 Ministry of public works, transport and communications Bureau of planning, strategy and international relations administration of the port of Lisbon, s. a. 1000 000 financing of port infrastructures 37 Ministry of public works, transport and communications Bureau of planning, strategy and international relations Administração dos Portos do Douro e Leixões , S. a. 4 000 000 financing of port infrastructure and logistics 38 Ministry of public works, transport and communications Bureau of planning, strategy and international relations administration of the port of Aveiro, s. a. 2 500 000 funding for sea and land access 39 Ministry of public works, transport and communications Bureau of planning, strategy and international relations administration of the port of Sines , S. a. 500 000 funding for port infrastructure and operating systems of supervision and safety 40 Ministry of public works, transport and communications Bureau of planning, strategy and international relations administration of the port of Figueira da Foz, s. a. 8 100 000 funding for port infrastructure and accessibility 234 41 Ministry of public works, transport and communications planning Office , Strategy and international relations administration of the port of Viana do Castelo, s.a. 3 126 000 financing of port infrastructure and accessibility 42 Ministry of public works, transport and communications Bureau of planning, strategy and international relations Metro do Porto, s.a. 8 000 000 to finance long-term infrastructure 43 Ministry of public works, transport and communications planning Office , Strategy and international relations Metropolitano de Lisboa, 4 000 000 p.e. finance long-term infrastructure 44 Ministry of public works, transport and communications Bureau of planning, strategy and international relations Metro do Mondego, s.a. 4 500 000 funding of light rail system of the Mondego 45 Ministry of public works, transport and communications planning Office , Strategy and international relations


CP-Caminhos de Ferro Portugueses, e. p. 11 600 000 financing of rolling stock, ticketing and 46 interfaces Ministry of public works, transport and communications, strategy and Planning Office Relationships RAVE-high-speed Network, and p. 9 445 000 financing of the preparation phase of the high-speed project 235 47 International Ministry of public works, transport and communications planning Office , Strategy and international relations TRANSTEJO – Transportes Tejo, s.a. 5 500 000 funding for fleet expansion and modernisation of 48 terminals, Ministry of public works, transport and communications Bureau of planning, strategy and international relations REFER-Rede Ferroviária Nacional, and p. 10 000 000 to finance long-term infrastructure 49 Ministry of public works, transport and communications planning Office , Strategy and international relations REFER-Rede Ferroviária Nacional, and p. 1 000 000 to finance the work of the mission team from the Metro Sul do Tejo in the closure of the project 50 Ministry of public works, transport and Communications Office of mobility and land transport, I. P.

OTLIS-Transport operators in the region of Lisbon, a. c. e.

300 000 Generalization of contactless ticketing to private operators in the region of Lisbon 51 Ministry of Health Regional Health Administration of Lisbon and Tagus Valley Ministry of national defence/background of the 362 251 Combatants meeting the commitments made with the acquisition of land for the construction of the new hospital of Cascais (Council of Ministers resolution No. 140/2004 of 7 October) 236 52 Ministry of Health Regional Health Administrations, i. p.

Hospitals in the national health service with the nature of public business entities 217 102 strategic investment projects Financing for health policy 53 Ministry of science, technology and higher education, Directorate General of higher education University of Coimbra 3 500 000 project "rehabilitation of the Historic Heritage of the University of Coimbra" 237 transfers to external entities, other than those listed in Chapter 50 source destination of ceilings to transfer (in euros) Framework/Ministry of 54 Environment, regional planning and Regional Development Directorate-General for regional planning and Urban Development TomarPolis, society for the development of the Polis Programme in Make, s. a. 971 199 funding under the urban requalification 55 Ministry of environment, regional planning and Regional Development Directorate-General for regional planning and Urban Development CostaPolis, society for the development of the Polis Programme in Costa da Caparica , S. a. 7 623 830 funding under the urban requalification 238 56 Ministry of economy and innovation Secretariat 400 000 Innovation Agency operational management of business strategies in the field of technological innovation and to boost technological surroundings. 57 Ministry of economy and innovation Institute to support small and medium-sized enterprises and investment Agency for investment and foreign trade of 3 400 000 Portugal pursuant to article 24 of the annex to Decree-Law No. 245/2007 of 25 June 58 Ministry of public works, transport and communications Secretary General Metropolitan Lisbon Transport Authority , AND P. E.

680 000 administrative expenditure 59 Ministry of public works, transport and communications Secretary General Metropolitan Transport Authority of the port, and p. e.

680 000 operating expenses.



239 60 Ministry of science, technology and higher education foundation for science and technology, i. p. Business Innovation Agency and technology transfer, s. a. 7 080 300 funding for research and development projects and your management, in partnership between enterprises and scientific institutions 61 Ministry of science, technology and higher education foundation for science and technology , I. p. Hospitals with the nature of public business entities. 878 199 financing of research and development projects and meetings and scientific publications 62 Ministry of science, technology and higher education for the knowledge society Agency, i. p. (UMIC) Agency of business innovation and technology transfer, s. a. 500 000 funding for research and development projects and management in your business Consortium and 63 scientific institutions Ministry of science , Technology and higher education for the knowledge society Agency, i. p. (UMIC) REFER-Rede Ferroviária Nacional, and p. 20000 infrastructure, and promotion of 64 band Ministry of science, technology and higher education for the knowledge society Agency, i. p. (UMIC) FASTACCESS 28000 infrastructure, and promotion of broadband-POSI