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PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X 1 explanatory memorandum the depth and extent of the international financial crisis have worsened the prospects for world economic growth. In the European Union, the Member States have therefore released, in a coordinated manner, initiatives to boost confidence and to ensure the regular functioning of the financial systems. The granting of State guarantees to financial institutions and the support provided to recapitalize your are examples of this. More recently, the European Council adopted an economic recovery plan in order to produce a stimulus to economic activity and employment to counteract the deterioration of European growth. This plan, taking advantage of the flexibility provided for in the stability and Growth Pact in the face of the occurrence of exceptional circumstances, promote the intensification of effort anti-cyclic coordinate to continue by the various Member States, causing a fiscal stimulus on the order of 1.5% of GDP. The 2009 State budget contains several measures that fit with the spirit of this Council decision: the reduction of the corporate income tax (IRC) for small and medium-sized enterprises (SMEs), to reduce the payment on account, the extraordinary regularisation programme of State debts, the program of the new dams, increased public investment in areas such as schools , science, technological modernization or the qualification of public services, as well as the strengthening of support to families and investment in social equipment. However, in view of the worsening of the external environment and aware of the risks which this represents for your economy, Portugal cannot but join the common effort now started, without prejudice to the rigor of its public finances.
PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X 2 in this sense, and in order to implement the initiative for investment and employment, approved by the Government, it is necessary to add to the 2009 State budget rules that will allow the implementation of additional measures, financial and fiscal nature, that are part of this Initiative , focusing on five main lines of action:-modernisation of schools;
-Promotion of renewable energy, energy efficiency and energy transport networks;
-Modernization of technological infrastructure – broadband networks of new generation;
-Special Support to economic activity, exports and SMEs;
-Support for employment and strengthening of social protection. The members of these measures essentially aim at axes a counter-cyclical economic effect on investment and employment, being also suitable in the Lisbon strategy, contributing to the strengthening of the modernization and competitiveness of the country, of qualifications of the Portuguese, of independence and energy efficiency, as well as for environmental sustainability, in addition to contributing to the promotion of social cohesion. In particular, the objective is to, inter alia: i) the strengthening of the programme for the modernisation of School Park, through the anticipation of the reconstruction and modernization of over 100 public schools spread across the country; II) promoting energy sustainability, by the extraordinary support the installation of solar panels and micro-generation units, improving the energy efficiency of public buildings, investment in Smart grids of energy and the anticipation of investment in transport infrastructure;
PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X 3 iii) support for investments in broadband networks of new generation, with the investment in fibre optic networks; IV) implementation specific mechanisms of improvement of financing the activity of SMEs, the creation of new support measures for investment and export to the SME's, to agriculture and the agro-industry, the creation of a fund to support enterprise restructuring and support for external promotion in tourism; and v) the strengthening of support for the maintenance and creation of employment, in particular through new measures to support micro and small businesses, facilitate the access of young people to employment, ease the transition to public employment in greater disadvantage, improve skills and stimulate the creation of own job, as well as the extension of social protection. With regard to fiscal measures, creates, for the year 2009, a combined scheme of tax incentives (Tax Regime to support the investment made in 2009 – RFAI 2009) that allows you to enhance the productive business investment by introducing two tax thresholds in IRC and, in addition, the Municipal property tax (IMI), the Municipal property transfer tax (IMT) and real estate in stamp duty , perfecting and expanding the system of tax benefits to the contractual investment in force pursuant to article 41 of the Statute of tax benefits. In addition, dedicates the descent of the minimum limit of the special payment on account, applicable in corporate income tax, for € 1000, and reduces the minimum threshold for submitting applications for reimbursement on value added tax (VAT), and also VAT, in the case of goods and services provided under public contracts come to establish a scheme for the reversal of the VAT taxable person (reverse charge) by assigning to the bodies of the State, autonomous regions, local authorities and other legal persons governed by public law the obligation of settlement and delivery of tax, in place of the suppliers.
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Under the Tax benefits Statute, two relevant changes. A as regards taxation of holding companies expanding Social-for companies incorporated in other Member States, in order to stimulate investment and encourage the relocation of the capital to the national space, providing an open regime and with competitive tax effective content, taking into account the recent guidance of the Court of Justice. Another deals with the expansion of the benefits applicable to the acquisition of computers for the acquisition of related equipment with broadband networks of new generation. Finally, widens the scope of tax incentives on research and development (I&D) Enterprise (SIFIDE), in order to allow 32.5% research and development expenses can be deducted from tax credits, as well as increasing the maximum limit of incremental rate, rising to 750 000 to 1 500 000 euros. In addition, with a view to stimulating private investment and promote efficiency of public investment financing conditions, are updated the limits provided for in the State budget for 2009 in terms of guarantees of the State, and the recognition by the Government of the relevant projects strengthening the competitiveness and the productive capacity of the Portuguese economy, contributing also to the preservation of the level of economic activity. All the measures included in the budget programme called ' initiative for investment and employment» introduces a new boost to public investment, stimulate private investment, promoting exports, encourage the maintenance and creation of employment and strengthen social protection. To your implementation will give an important contribution to growth and employment, strengthening anti-cyclic effects from the State budget for 2009.
PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X 5 So: under d) of paragraph 1 of article 197 of the Constitution, the Government presents to the Assembly of the Republic the following Bill: chapter I initiative for investment and employment Article 1 subject-matter this law creates the budgetary programme called ' initiative for investment and employment and in your context, creates the tax regime to support the investment made in 2009 (RFAI 2009) and initiate the amendment to law No. 64-A/2008, of 31 December. Article 2 Initiative programme for investment and jobs» 1-the budgetary programme called ' initiative for investment and employment, further abbreviated referenced by ERI Program. 2-the ERI Program aims to promote economic growth and employment, contributing to strengthen the modernisation and competitiveness of the country, the Portuguese qualifications, independence and energy efficiency, as well as for environmental sustainability and the promotion of social cohesion. Article 3 measures and coordination of the ERI Program 1-the ERI Program consists of the following measures: a) modernisation of schools; b) promotion of renewable energy, energy efficiency and energy transport networks;
PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X 6 c) modernization of technological infrastructure-broadband networks of new generation; d) Special Support to economic activity, exports and small and medium-sized enterprises (SMEs); and employment Support and reinforcement) of social protection. 2-the ERI Program coordination is ensured by the Ministry of finance and public administration. Article 4 financing of the programme-the programme 1 ERI ERI is funded by appropriations entered in the State budget for 2009, in the national component, plus the provisional appropriation entered in Chapter 60 of the Ministry of finance and public administration, in the total amount of € 980 million, as well as for Community funding in the amount of € 740 million. 2-the transfer of the 2009 State budget to social security is enhanced in the amount of € 185,700,000, aiming to provide cover as employment support and strengthening of social protection. 3-Notwithstanding the preceding paragraphs, the ERI Program can still be financed using balances held by services. CHAPTER II budget Changes inherent to the ERI Program article 5 amendment to law No. 64-A/2008 of 31 December articles 127, 131, 135, 139 and 142 of law no 64-A/2008 of 31 December, shall be replaced by the following: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X 7 ' article 127 [...] 1 - […]. 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 € 500 million, not counting for this limit the amounts relating to restructuring or consolidation of claims, including the possible capitalization of interest. 3 - […]. 4 - […]. Article 131 [...] 1-[...]. 2 - […]. the) programmes co-financed by the ERDF, for Community initiatives and the Cohesion Fund € 1,300,000,000; b) […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […].
PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/8 X 135.3 [...] 1-the maximum limit for the authorisation of State guarantees in 2009 shall be fixed, in terms of net annual flows, in € 6 billion. 2 - […]. 3-State responsibilities arising out of the commitments of the concession, in 2009, credit insurance guarantees, financial credit, performance bond and investment insurance may not exceed, in terms of annual net cash flows, the amount equivalent to € 2,100,000,000. 4 - […]. 5-With observance of the limit laid down in paragraph 1, can benefit from State guarantees, in 2009, investment projects considered relevant by resolution of the Council of Ministers. 6-the provisions of the preceding paragraph takes precedence over any legal provisions to the contrary. Article 139 [...] To address 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 142 of this law, to increase the global net direct debt, up to a maximum amount of € 10107.9 milhões.
PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X
9 Article 142 [...] 1-[...]. the) Amount of the net debt increase direct global established under articles 139, 141 and 149; b) [...]; c) [...]. 2 - […]. 3 - […].» Article 6 Amendment to the maps of law no 64-A/2008 of 31 December changes arising from this law contained in the maps I to IV, X and XIV, annexed to this law, which is an integral part, which override the corresponding maps referred to in article 1 of law no 64-A/2008, of 31 December. Article 7 budget Transfers 1-Without prejudice to article 7 of law no 64-A/2008 of 31 December, the Government is authorized to make the budgetary changes and transfers listed in the table annexed to this law, which is an integral part. 2-Is the Government allowed to make the budgetary changes and transfers that are necessary for the proper implementation of the ERI Program, regardless of your nature and entities involved, organic and functional classifications, to be published in accordance with article 52 of law No. 91/2001, of 20 August.
PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X 10 CHAPTER III tax measures inherent to the ERI Program article 8 Amendment to code of corporate income tax article 98 of the Code of the corporate income tax, as designated by the IRC code, approved by Decree-Law No. 442-B/88 of 30 November is replaced by the following:% quot% article 98 [...] 1 - […]. 2-the amount of the special payment on account is equal to 1% of the turnover of the previous year, with the minimum of € 1000, and when higher, will be equal to this limit plus 20% of the excess, with a ceiling of € 70 000. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8 - […]. 9 - […]. 10-[...]. 11-[...]. 12 - […].»
PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X 11 article 9 Amendment to the code of value added tax article 22 of the code of value added tax, as designated by the VAT code approved by Decree-Law No. 394-B/84, of December 26, is replaced by the following: ' article 22 [...] 1 - […]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6-Notwithstanding the preceding paragraph, the taxpayer may request repayment before the end of the period of 12 months when there is a cessation of activity or pass the fit in the provisions of paragraphs 3 and 4 of article 29, paragraph 1 of article 54 or paragraph 1 of article 61 provided that the reimbursement amount is equal to or greater than € 25 as well as when the credit to your favour exceeds € 3000. 7 - […]. 8 - […]. 9 - […]. 10-[...]. 11-[...]. 12-[...]. 13 - […].»
PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X 12 article 10 legislative authorization under the VAT 1-Is the Government allowed to change the code of the VAT in the matter concerning the subjective impact. 2-the authorization referred to in paragraph 1 has as its meaning and extent the establishment of a rule of reversal of the taxable person, the tax for transfers of goods and services supplied in the framework of public contracts in amounts greater than or equal to € 5000, the purchasers of the goods or recipients of services other than the State or other legal persons governed by public law. 3. this legislative authorization must be used within 60 days after the adoption by the European Council of the request for a derogation for this purpose, pursuant to Article 395.º of Directive 2006/112 no/EC, of 28 November 2006 on the common system of VAT. Article 11 amendment to Tax benefits statute articles 32 and 68 of the Statute of tax benefits, approved by Decree-Law No. 215/89, of July 1, shall be replaced by the following: ' article 32 [...] 1 - […]. 2 - […]. 3 - […]. 4 - […].
PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X 13 5-[...]. 6-the provisions of paragraphs 1 to 3 shall also apply to companies whose registered office or place of effective management is situated in Portuguese territory, formed under the law of another Member State of the European Union, which have as their sole object the contractual management of holdings in other companies, provided that they meet the other requirements to which they are subject societies governed by Decree-Law No. 495/88 , 30 December. Article 68 [...] 1-IRS tax credits are deductible, up to your competition, after the deductions referred to in paragraph 1 of article 78 and article 88 of the code, 50% of the amounts spent with the acquisition of personal computers, including software, terminal equipment, as well as with related equipment with broadband networks of new generation, up to a limit of € 250. 2 - […]. 3 - […].» Article 12 amendment of law No. 40/2005, of 3 August, article 4 of law No. 40/2005, of 3 August, which creates the system of tax incentives on research and development (I&D) business, is replaced by the following: ' article 4 [...] 1-[...]: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X 14 a) base rate-32.5% of the expenditure incurred in that period; b incremental Rate – 50%) the increase of the expenditure incurred in that period in relation to the simple arithmetic average of the two previous years, up to a limit of € 1 500 000. 2 - […]. 3 - […]. 4 - […].» Article 13 Taxation of support for investment in 2009 is approved the Tax Regime to support the investment made in 2009 (RFAI 2009), which is an integral part of this law and in the following articles: ' article 1 subject-matter is created a specific system of tax incentives to investment made in 2009 in certain sectors of activity, known as the tax regime to support the investment made in 2009 later briefly referenced by RFAI 2009, respecting the Regulation (EC) No 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (General block exemption regulation). Article 2 scope and definitions 1-RFAI 2009 applies to IRC taxable persons carrying on, primarily, an activity: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X
15 a) in agricultural, forestry, agro-industrial, tourism and energy and extractive industry or manufacturing yet, with the exception of the steel sectors, shipbuilding and synthetic fibres as defined in article 2 of Regulation (EC) No 800/2008, of August 6 2008; b) within the broadband networks of new generation. 2-for the purposes of this regime, are considered as relevant the following investments, since the company's exploitation affections: the Investment in tangible fixed assets), acquired in a state again, with the exception of: i) except in the case of Land are the exploitation of mining concessions, natural mineral waters and spring waters, quarries and sand pits in extractive industry projects; II) construction, acquisition, repair and extension of any buildings, unless they are manufacturing facilities or assigned to administrative activities; III) Vehicles passenger or mixed light; IV) furniture and articles of comfort or decoration, safe hotel equipment engaged in tourism; v) social equipment, with the exception of those that the company is obliged to have by legal determination; vi) Other capital goods that are not directly and completely associated with the productive activity carried out by the company;
PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X 16 b) investment in intangible fixed assets, consisting of expenditure on technology transfer, in particular, through the acquisition of patent rights, licences, ' know-how ' or unpatented technical knowledge. 3-Can benefit from tax incentives provided for in this regime, IRC taxpayers who meet the following conditions: (a)) have regularly organised accounting in accordance with accounting standards and other legal provisions in force for the respective sector of activity; b) your taxable income is not determined by indirect methods; c) Keep in the company and in the region during a minimum period of five years the goods the subject of the investment; d) are not debtors to the State and the Social Security of any contributions, taxes or contributions or the payment of your debts properly secured; and) are not considered firms in difficulty pursuant to the communication from the Commission concerning Community guidelines on State aid for rescuing and restructuring firms in difficulty, published in the official journal of the European Union C 244 of 1 October 2004; f) carry out relevant investment that leads to the creation of jobs and the maintenance until the end of your period of deduction set out in paragraphs 2 and 3 of article 3 of the COUNCIL of MINISTERS PRESIDENCY Proposal of law No. 247/X 17 4-IRC taxpayers that do not fit in the category of micro , small and medium-sized enterprises, as defined in annex I to Regulation (EC) No 800/2008, of August 6 2008, the investment costs referred to in point (b)) of paragraph 2 may not exceed 50% of the relevant investments. 5-investment made in 2009 the corresponding to additions, checked in that exercise, of tangible fixed assets and that, having the nature of tangible assets and not saying about the advances, resulting in additions to fixed assets in progress. 6-for the purposes of the preceding paragraph, shall not be regarded as additions to tangible fixed assets resulting from transfers of fixed assets in progress carried over from previous financial years, unless advances. Article 3 1-tax incentives to taxpayers resident in Portuguese territory IRC or which have a permanent establishment, engaged principally in commercial, industrial or agricultural nature covered by paragraph 1 of the preceding article which, in 2009, investments considered relevant, are granted the following tax benefits: a) deduction to the final tax liability of IRC, and up to 25% in the same the following amounts, for investments in regions eligible for support under the regional incentives: i) 20% of the relevant investment concerning investment up to € 5 000 000; II) 10% of the relevant investment concerning investment worth more than € 5 000 000;
PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X 18 b) exemption from property tax for a period up to five years, with regard to your buildings property that constitute relevant investment; c) exemption from Municipal tax on Disposals of real property in respect of the purchase of buildings that constitute relevant investment; d) exemption of stamp duty in respect of the purchase of buildings that constitute relevant investment. 2-the deduction referred to in subparagraph (a)) of the preceding paragraph is carried out in settlement relating to the tax period which starts in 2009. 3-When the deduction referred to in the preceding paragraph cannot be carried out entirely by insufficient collection, not yet deducted may be, under the same conditions, in the settlements of the four subsequent years. 4-for the purposes of subparagraphs (a) (b)) and c) of paragraph 1, the exemptions laid down there are conditioned to the recognition, by the relevant municipal Assembly, in the interests of investment for the region. 5-the total amount of tax incentives granted under the preceding paragraphs shall not exceed the value resulting from the application of the ceilings applicable to regional investment for the period 2007-2013, in force on the region in which the investment is made in article 7 PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X 19
Article 4 1 ancillary obligations-the deduction referred to in (a)) of paragraph 1 of the preceding article is justified by document to integrate the process of tax documents referred to in article 121 of the IRC code, to identify relevant investments provides its amount and other elements considered relevant. 2-the process of tax documents relative to the exercise of the deduction should still appear in document showing the calculation of the tax benefit, as well as documentary evidence that is fulfilled the condition referred to in subparagraph (d)) of paragraph 3 of article 2, with reference to the month preceding the delivery of the periodic Declaration of income. 3-accounting IRC taxpayers entitled to the arrangements laid down in this law should clearly show the tax to be paid as a result of the deduction referred to in the previous article, by reference to the corresponding value in the notes to balance sheet and income statement relating to the financial year in which the deduction. Article 5 non-compliance in the case of non-compliance with the provisions of subparagraph (c)) of paragraph 3 of article 2, is added to the IRC for the year in which the taxpayer disposed of the goods covered by the investment tax stopped being paid under this scheme, plus the corresponding compensatory interest increased in five percentage points.
PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X 20 article 6 Exclusive of tax incentives tax incentives provided for in this Regulation shall not be cumulated, for the same investment, with any other tax of a similar nature provided for in other legislation. Article 7 limits applicable to regional investment aid 1-in accordance with the national map of regional aid for the period 1 January 2007 to 31 December 2013, approved by the European Commission on 7 July 2007, the maximum levels applicable to tax benefits granted under the 2009 RFAI are as follows : NUTS II NUTS III ceilings to regional investment aid (applicable to large enterprises) 1. Regions eligible for aid under point (a)) of paragraph 3 of article 87 of the EC Treaty throughout the 2007-2013 period 1.1.2007-31.12.2013 31.12.2010 1.1.2011-North Alto Trás-os-Montes 30 30 PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X 30 30 30 30 21 Ave Cávado Douro Entre Douro e Vouga 30 30 30 30 30 30 Porto Minho-Lima 30 30 30 30 30 30 lower Mondego Centre Tâmega Baixo Vouga subregion 30 30 Edge North Interior Beira Interior Sul 40 30 40 30 Cova da Beira Dão-Lafões 36.5 30 40 30 Pinhal Interior Norte Pinhal Interior Sul 40 30 40 30 40 30 Pinhal Litoral subregion: Serra da Estrela 40 30 30 30 30 30 West Médio Tejo Alentejo Lezíria do Tejo Alentejo 30 30 40 30 PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X 22 40 30 40 30 Alentejo Litoral Central Alentejo Baixo Alentejo 40 30 RA da Madeira RA 52 40 wood RA RA Azores Azores 52 50 2. Regions eligible for aid under point (a)) of paragraph 3 of article 87 of the EC Treaty until 31.12.2010 (regions affected by the statistical effect) Algarve Algarve 30 20 3. Regions eligible for aid under point (c)) of paragraph 3 of article 87 of the EC Treaty for the whole period of 2007-2013 Lisbon Vila Franca de Xira (Alhandra, Alverca do Ribatejo, Castanheira do Ribatejo, Vila Franca de Xira) 15 15 Setubal Setúbal p. 15 15 15 15 15 15 15 15 4 Alcochete Montijo Palmela. Regions eligible for aid under point (c)) of paragraph 3 of article 87 of the EC Treaty for the period 1.1.2007-31-12-2008, with a maximum limit of 10%, PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X 23 Lisbon Vila Franca de Xira (Waterfalls, Tallaght, Póvoa de Santa Iria, São João dos Montes, Hamilton, Toronto, Forte da Casa) 10 10 10 10 Sintra, Loures, Mafra Amadora 10 10 10 10 Cascais Odivelas Oeiras p. de Setúbal Seixal Almada 10 10 10 10 10 2 Barreiro Bush Sesimbra-the limits provided for in the preceding paragraph are increased in 10 percentage points for medium-sized companies and 20 percentage points for small companies as defined in the Commission recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized companies published in the official journal of the European Union L 124 of 20 May 2003.
PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X 24 3-in the case of large investment projects whose eligible expenditure exceeding EUR 50 million, the limits laid down in paragraph 1 are subject to the adjustment set out in paragraph 67 of the guidelines on national regional aid for the period 2007-2013 published in the official journal of the European Union C 54 of March 4, 2006.» CHAPTER IV article 14 amendment to the Social Security Law No. 64-A/2008 of 31 December, within the framework of Social Security article 56 of law No. 64-A/2008 of 31 December, shall be replaced by the following:% quot% article 56 [...]. 1-reverts to the Fund of Social Security's financial Stabilization a parcel up to two percentage points of the percentage value corresponding to the contributions of employees. 2 - […].» Article 15 budgetary Changes within the active employment policies and vocational training 1-Is the Government allowed to proceed to the transfer of funds between the heading «vocational training» functional and functional line of «active employment policies ' entered in the Map XI-Social Security Expenditures by Functional Classification, to cope with the increased burden of budget programme called ' Initiative for investment and jobs.
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2-the amount of money transferred to «active employment policies ' referred to in the preceding paragraph shall constitute revenue of the Institute of employment and vocational training, i. p. Article 16 transfers to active employment policies and vocational training during the year 2009 1-budgeted contributions under the system By, in the continental territory, constitute own resources: a) the Institute of employment and vocational training , I. P., for the employment and vocational training policy, € 627 299 711; (b)) of the Institute of management of the European Social Fund, I. P., for the employment and vocational training policy, € 4 004 041; (c)) of the authority for working conditions, for the improvement of working conditions and hygiene policy, occupational safety and health, € 26 693 605; (d)) of the National Agency for qualification, I. P., for the employment and vocational training policy, € 8 008 081; and) of the Directorate-General for employment and labour relations, for the employment and vocational training policy, € 1 334 680.
PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X 26 2-Constitute own resources of the autonomous regions of the Azores and Madeira respectively € 10 686 413 and € 12 770 204, intended for employment policy and vocational training. Chapter V transitional and final provisions article 17 amendment to law No. 3/2009, January 13 article 22 of law No. 3/2009, of 13 January, is replaced by the following: ' article 22 the effect this Act shall take effect on the date of entry into force of law no 64-A/2008, of 31 December.» Article 18 entry into force and effect 1 – this law shall enter into force on the day following your publication. 2-the provisions included in chapter III of this law take effect to 1 January 2009.
PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X 27 3-Notwithstanding the preceding paragraph, amended by this law article 4 of law No. 40/2005, of 3 August, only applies to expenditure incurred in the tax period which begins on 1 January 2009.
Seen and approved by the Council of Ministers of 16 January 2009 the Prime Minister and State Minister of Finance Minister of the Presidency for Parliamentary Affairs Minister PRESIDENCY of the COUNCIL of MINISTERS draft law No. 247/X 28 Annex Table of changes and budgetary transfers (referred to in article 7-budgetary transfers) Transfers relating to Chapter 50. Source destination of ceilings to transfer (in euros) Framework/objective. Department of Education Office of financial management School Park, and p. e. 300 million modernisation of schools
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