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The State Budget For 2010

Original Language Title: Orçamento do Estado para 2010

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CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

1

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

Assembly of the Republic the following proposal for a law:

CHAPTER I

Approval of the Budget

Article 1.

Approval

1-It is approved by this Law the State Budget for the year 2010, constant of the

following maps:

a) Maps I to IX, with the budget of the central administration, including the

budgets of services and autonomous funds;

b) Maps X to XII, with the budget of social security;

c) Maps XIII and XIV, with the revenue and expenditure of the social action subsystems,

of solidarity and family protection of the Social Protection System of

Citizenship and the Previdential System;

d) Map XV, with the Investment and Expenditure Programmes

of the Central Administration (PIDDAC);

e) Map XVI, with the expenditure corresponding to programmes;

f) Map XVII, with the multiannual contractual responsibilities of services

integrated and autonomous services and funds, grouped by ministries;

g) Map XVIII, with the transfers to the autonomous regions;

h) Map XIX, with the transfers to the municipalities;

i) Map XX, with the transfers to the freguesias;

j) Map XXI, with the cessation tax revenues of integrated services, of the

services and autonomous funds and social security.

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

2

2-During the year 2010, the Government is allowed to collect the contributions and taxes

constants of the codes and too much tax legislation in place and in accordance with the

changes provided for in this Law.

CHAPTER II

Budgetary discipline

Article 2.

Use of budgetary allocations

1-Ficam captives 40% of the total appropriations allocated to the Military Programming Act.

2-Stay captive 12.5% of the expenditure allocated to Chapter 50 of the State Budget in

national funding, with the exception of allocations allocated to heading 020214-" studies,

opinions, projects and consultancies ".

3-It is captive the heading "other current expenditure-various-other-reserve"

corresponding to 2.5% of the total operating appropriations of the budgets of the

services and bodies of the central administration, with the exception of those belonging to the

National Health Service (SNS) and higher education.

4-Stay captive, in the operating budgets of integrated services and services

and autonomous funds:

a) 25% of the initial appropriations of items 020213-"dispositions and stats",

020220-"other specialized work" and 020225-"other services";

b) 40% of the initial appropriations under heading 020214-" studies, opinions, projects and

consultancy ".

5-Additionally to the capactivation referred to in paragraph 2, stay captive, in the budgets of

PIDDAC of integrated services and autonomous services and funds, 25% of the

appropriations allocated to the heading 020214-"studies, opinions, projects and consultancies",

with the exception of those referring to community funding.

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

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6-Without prejudice to the provisions of paragraph 3, they shall be captive 1.5% of the remuneration allocations

certain and permanent and variable allowances or possible of the budgets of

operation of integrated services and autonomous services and funds, as

support of compliance with the rule laid down in Article 20 (1) of this Law.

7-Except for the provisions of paragraph 5 the monies allocated to the Programming Law of

Facilities and Equipment of the Security Forces.

8-Except for the capactivation provided for in the n. 3 a to 6 the monies budgeted in them

referred to, in the framework:

a) Of the Presidency of the Republic;

b) Of the Assembly of the Republic;

c) From the SNS;

d) From higher education.

9-A declines in the monies referred to in paragraphs 1 a to 6 can only be carried out for reasons

exceptional, being subject to the authorization of the member of the Government responsible for the

area of finance, which decides the amounts to be declines depending on the evolution of the

budget implementation.

10-A Cactivation of the monies referred to in paragraphs 1 a to 6 may be redistributed between services

integrated, between services and autonomous funds and between integrated services and services and

autonomous funds, within each ministry, upon dispatching of the respective

member of the Government.

11-In the case of captivated monies respecting projects, they should focus on projects

not co-financed or, not being possible, on the national counterpart in

co-financed projects, whose applications have not yet been submitted to

contest.

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

4

Article 3.

Alienation and burdening of real estate

1-A alienation and the burdening of real estate owned by the State or public bodies

with legal personality, gifted or not of financial autonomy, which do not have the

nature, the form and the designation of company, foundation or public association,

depend on permission from the member of the Government responsible for the area of finance,

fixing, upon dispatch and in accordance with Article 4, the allocation of the product of the

divestance or of the burdening.

2-A alienation and the burdening of real estate are always onerous, having as a reference the

value ascertained in evaluation promoted by the competent entity of the Ministry of

Finance and the Public Administration.

3-The provisions of the preceding paragraphs shall not apply:

a) To the real estate heritage of social security mentioned in Article 40;

b) On the divestment of real estate from the Stabilization Fund's portfolio of assets

Financial Security Financial (FEFSS), managed by the Institute of Management of

Capitalization Funds of Social Security, I. P. (IGFCSS, I. P.), whose revenue

is applied in the FEFSS.

4-It is assigned to the municipalities of the location of the real estate, for reasons of public interest,

the right of preference in the disposals referred to in paragraph 1, carried out through hasta

public, being that right exercised by the price and too much conditions resulting from the sale.

5-In the framework of relocation, resettlement or extinction operations, merger or

restructuring of the public services or bodies referred to in paragraph 1, may be

authorized to divest by direct adjustment or the exchange of real estate belonging to the

private domain of the State which are found to be affections to the services or bodies to

to relocate, to reinstall or to extinguish, merge or restructure or to integrate the

their respective private heritage, in favour of the entities to whom, in the legally

devoted to the acquisition of real estate, comes to be awarded the acquisition of new

facilities.

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

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6-A The authorization provided for in the preceding paragraph appears in order set by the member of the

Government responsible for the area of finance and the member government of the respective

tutela that specifies the conditions of the operation, specifically:

a) Identification of the entity to whom the real estate is acquired;

b) Matrix, register and location identification of the situation of the real estate to be transactioned;

c) Transaction values of the real estate included in the transaction, having by reference

the respective values of the evaluation promoted by the competent entity of the

Ministry of Finance and Public Administration;

d) Conditions and time limits for the provision of the new facilities and facilities

that, being released by the occupant services, are divested to the entity that

acquires the new facilities.;

e) Budget cabling information and support of the expenditure;

f) Fixing the target of the recipe, in case of the result of the operation a balance

favourable to the State or to the alienating body, without prejudice to the provisions of the

next article.

Article 4.

Allocation of the proceeds from the disposal and burdening of real estate

1-Without prejudice to the provisions of the following numbers, the product of the disposal and of the burdening

of real estate carried out pursuant to the previous article reverses up to 50% for the service or

proprietary body or to which the immovable is affected, or for other services of the

same ministry, as long as it is down to investment expenditure, or:

a) To the acquisition or renewal of equipment for modernization and

operation of the services and security forces;

b) To the reinforcement of capital of the hospitals public business entities, in the case of the

Ministry of Health;

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

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c) The expenditure on construction or acquisition of real estate to increase and

diversify the responsiveness in reception by the Casa Pia, I. P.,

in the case of the state heritage assigned to this institution and in the terms to be defined

by joint dispatch of the member of the Government responsible for the area of

finance and the member of the Government of the guardian.

2-The proceeds from the disposal and burdening of the state's heritage can, up to 100%, be

intended:

a) At the Ministry of National Defence, to the reinforcement of the capital of the Pension Fund

Military of the Armed Forces, as well as the regularization of payments

performed under the Laws No 9/2002 of February 11, and 21/2004, of 5

of June, and of the Law No. 3/2009 of January 13 by the General Box of

Retirements, I. P. (CGA, I. P.), and by the social security budget, and still the

expenditure on the construction and maintenance of infrastructure allocated to the

Ministry of National Defence and the acquisition of equipment for the purpose of

modernization and operation of the Armed Forces, without prejudice to the provisions of the Act

Organic No 3/2008, of September 8, and still to the reduction of the liabilities of the

manufacturing establishments of the Armed Forces;

b) In the Ministry of Justice, the necessary expenditure on investments for the

construction or maintenance of infrastructure allocated to this ministry and to the

acquisition of equipment for the modernization and operationality of justice.

3-In the Ministry of Economy, Innovation and Development, the allocation to

Institute of Tourism of Portugal, I. P. (Tourism of Portugal, I. P.), of the product of the

disposal of the real estate data as a guarantee of financing granted by this

institute or other title acquired in doomsday for the ressaration of credits not

refunded, can be earmarked, up to 100%, for the provision of targeted financing

to the construction and recovery of tourist heritage.

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

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4-Without prejudice to the provisions of Article 6 (2) of Law No 61/2007 of September 10,

the product of the disposal and burdening of the state's heritage can, until 75%, be

intended, in the Ministry of Internal Affairs, to be expenditated on construction and

acquisition of facilities, infrastructure and equipment for use of the forces and

security services.

5-The remnant of the allocation of the proceeds from the divestment and the burdening of real estate to which if

refer to the previous figures constitute revenue of the State.

6-The provisions of the preceding paragraphs shall be without prejudice to:

a) The provisions of Article 109 (9) of Law No 62/2007 of September 10;

b) The application of the envisaged in the Portaria No 131/94 of March 4, as amended by the

Portaries n. ºs 598/96, of October 19, and 226/98, of April 7;

c) The allocation to the Rehabilitation and Conservation Fund of the

percentage of the product of the divestance and the constitution of real rights on

real estate of the State and the countermatches received by virtue of the

implementation of the principle of onerousness, which comes to be fixed by dispatching

of the member of the Government responsible for the area of finance.

7-In duly substantiated special cases, may the member of the Government

responsible for the area of finance to set percentages higher than those set out in the n.

1 and 4, provided that the product of the disposal and the burdening of the immovable property is to be fearless

investment expenditure, acquisition, rehabilitation or construction of the facilities of the

respective services and bodies.

Article 5.

Public Real Estate Heritage Management Programme

1-For the purpose of compliance with the Real Estate Heritage Management Program

Public, they owe the services and public bodies users of the real estate

mentioned in Article 3 (1):

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

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a) To present or promote the update with the Directorate General of the Treasury and

Finance (DGTF), until June 30, 2010, through the Management Units

Patrimonial of the respective ministries, of the programme of valuations of real estate

carrying out in the triennium 2010-2012, with specification of the timing in which

the same are carried out by those services and public bodies;

b) Provide to DGTF, by June 30, 2010, the information required to

registral and matrix regularization of the real estate of the State private domain

that they are affections of;

c) Promote the enrolment and register regularizations of your own real estate and

inform DGTF, at the end of each semester of each calendar year, of the real estate by

regularize and the real estate that has been regularized;

d) Providing DGTF with all the information necessary to the inventoration of real estate, de

agreement with the approved program for the purpose under the law.

2-Until June 30, 2010, they shall have the relevant departments of the ministries to promote

update and send to the Ministry of Finance and Public Administration the plans

of occupation of space and of conservation and rehabilitation of real estate, covering the

services and bodies under direction or tutelage and oversight of the members of the

Government.

3-The obligations set out in the preceding paragraphs are considered in the fixation of the

purposes regulated in Law No. 66-B/2007 of December 28 and in the evaluation of the

respective compliance.

4-A violation of the provisions in the preceding paragraphs determines the application of the penalties

provided for in the Disciplinary Status of Workers Performing Public Duties,

approved by Law No. 58/2008 of September 9, pursuant to that provided for therein.

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

9

Article 6.

Transfer of edified heritage

1-The Institute of Financial Management of Social Security, I. P. (IGFSS, I. P.), and the Institute

of Housing and Urban Rehabilitation, I. P. (IHRU, I. P.), the latter relatively to the

housing estate that was transmitted to it by virtue of the merger and extinction of the

Institute of Management and Alienation of the State Housing Heritage (IGAPHE),

may, without requiring any counterpart and without a subjection to the formalities provided for in the

articles 3 and 5, in accordance with criteria to be established for the disposal of the Park

public rental housing, transfer to municipalities, companies

municipal or majority-city capital, for private institutions of

social solidarity or for legal persons of administrative public utilities, since

that pursue assistive purposes and demonstrate ability to manage the groupings

housing estates or neighborhoods to be transferred, the ownership of buildings or their fractions that

constitute housing groupings or neighbourhoods, including the existing spaces of

public use, equipment, troublemakers and remaining infrastructure, as well as the

rights and obligations to these relative.

2-A the transfer of the heritage referred to in the preceding paragraph is antecedents of agreements of

transfer and carry out by self-cession of goods, which constitutes a sufficient title of

proof for all legal effects, including those for registration.

3-After the transfer of the heritage and depending on the conditions that come to be

established in the transfer agreements, may the beneficiary entities proceed to the

disposal of the fires to the respective residents, pursuant to the Decree-Law No. 141/88,

of April 22, as amended by the Decrees-Laws 172/90, of May 30, 342/90, 30

of October, 288/93, of August 20, and 116/2008, of July 4.

4-The renting of the transferred dwellings shall be subject to the income regime supported, in the

terms of the Decree-Law No. 166/93 of May 7.

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

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5-The heritage transferred to municipalities, municipal or capital companies

majority municipal may, in the terms and conditions to be established in the autos de

cession referred to in paragraph 2, be the subject of demolition in the scope of operations of

urban rehabilitation, provided that it is ensured by the municipalities the rehousing of the

respective residents.

Article 7.

Budget transfers

Is the Government authorized to make budgetary changes and transfers

constants of the table annexed to this Law, of which it is an integral part.

Article 8.

Reorganisation of services and transfers in the Public Administration

1-Stay suspended, until December 31, 2010, service reorganizations

public, with the exception of those that are indispensable to compliance with the law, well

like from those that result in decreased expense.

2-A creation of public services or other structures, until December 31, 2010,

can only check if it is compensated by the extinction or by the rationalization of

existing public services or structures within the same ministry, of which

result decrease in expense.

3-From the provisions of the previous figures may not result in an increase in the number of

positions of leaders, save in the situations involving a decrease in expenditure.

4-It is the authorized Government, for the purposes of the implementation of the preceding paragraphs,

including reorganizations initiated or completed in 2009, as well as application

of the special mobility scheme, to be made budgetary changes,

regardless of whether they involve different organic and functional classifications.

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

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5-Stay the Government authorized to carry out, upon dispatch of the members of the Government

responsible for the areas of finance, the economy, innovation and development, of the

environment and spatial planning, budget changes between the committees

of coordination and regional development and the services of the Ministry of the Environment

and Territory Planning, regardless of the organic classification and

functional.

Article 9.

Budgetary changes in the framework of the QREN, PROMAR and PRODER

1-It is the Government authorized to carry out the budgetary changes that are revealed

necessary for the implementation of the National Strategic Reference Framework (QREN), of the

Operational Programme Fisheries 2007-2013 and the Rural Development Programme,

regardless of involving different organic and functional classifications and

programs.

2-In exceptional cases, budget changes may be authorised by the Government

with counterpart in allocations allocated to the QREN regardless of classification

organic and functional and by programs.

Article 10.

Management of Budget Programs

1-It is the Government authorized to carry out the budgetary changes that are revealed

necessary to ensure the management of each Budget Programme, independently

of involving different functional classifications.

2-The Portuguese Institute for Development Support, I. P. (IPAD), as an entity

Coordinator of Portuguese cooperation for development, is the coordinator of the

Agenda of Cooperation for Development, Submeasure of Measure 3, transversal to

all budget programmes, in the terms to be laid down in the decree-law of implementation

budget.

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

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Article 11.

Balances of national funding allocations associated with co-financing

community

Transitions to the State Budget from 2010 the balances of funding allocations

national associated with community co-funding constants of the year budget

previous for co-financed programs of identical content.

Article 12.

Retention of amounts in appropriations, transfers and budgetary reinforcement

1-The current and capital transfers from the State Budget to the bodies

autonomous of the central administration, for Autonomous Regions and for the authorities

places can be retained to satisfy debits, overdue and exigible, constituted the

in favour of the CGA, I. P., of the Directorate General for Social Protection to Employees and Agents

of the Public Administration (ADSE), the SNS, social security and DGTF, and still in

matter of contributions and taxes, as well as those resulting from non-use or the

misuse of community funds.

2-A retention referred to in the preceding paragraph with respect to the debit of the regions

autonomous, it cannot exceed 5% of the amount of the annual transfer.

3-The transfers referred to in paragraph 1, with respect to the débites of local authorities,

safeguarding the special scheme provided for in the Expropriations Code, can only be

retained in the terms set out in Law No. 2/2007 of January 15, amended by the Laws

n. ºs 22-A/2007, June 29, and 67-A/2007, of December 31.

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

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4-When it is not tempestively provided to the Ministry of Finance and

Public Administration, by the competent bodies and for the reason that they are

imputable, the information typified in the budget framework law, as well as the

which comes to be annually defined in the decree-budget implementation law or the other

applicable legal provision, transfers and refusals may be withheld

anticipations of twelfth, in the terms to be fixed in the decree-law of execution

budget until the situation is properly sane.

5-A The assumption of new spending commitments or the decrease in own revenue

underlying requests for budgetary reinforcement imply the submission, prior to

authorization of the application, of a plan that provides for the reduction, in a sustainable manner, of the

corresponding expenditure in the budget programme to which it respects, by the member of the

Government that it depends on the organ or the service concerned.

Article 13.

Sustainability of expenditure in corporate public entities

The creation of entities belonging to the business sector of the State, specifically

arising from the processing of public services, the respective merger or spin-off, and all

capital inflows into these entities or the financial applications by these realized,

depend on the presentation to the members of the Government responsible for the areas of finance

and of the tutelage, of a sustained plan of rationalization of the demonstrative expenditure of the

compliance with the principles relating to the financial control of these entities, fixed in the

article 12 of the Decree-Law No 558/99 of December 17.

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

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Article 14.

Cessation of financial autonomy

Is the Government authorized to make the scheme for financial autonomy to cease and to apply the

general regime of administrative autonomy to services and autonomous funds that do not

have complied with the rule of the budgetary balance provided for in Article 25 (1) of the Law

n ° 91/2001 of August 20, in its current wording, without that for this

dispensed under the terms of paragraph 3 of the same article

Article 15.

Financial supervisory authorities

The public institutes endowed with an independence status arising from their

integration into the areas of financial system supervision, as well as the funds that together

of them work, they are not subject to the norms regarding the captivations of monies and the regime

duodecimal, constants of budget legislation and public accounting.

CHAPTER III

Provisions relating to employees performing public duties

Article 16.

Addition to Law No. 53-D/2006 of December 29

It is added to the Act No 53-D/2006 of December 29, Article 8, with the following

wording:

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

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" Article 8.

Discounts for ADSE or for assistance systems in the disease

1-The discounts for ADSE or for care systems in the disease in the

scope of the Public Administration, carried out by beneficiaries enrolled

as of January 1, 2009, focus on paid-base pay,

in accordance with Article 70 (3) of the Law No 12-A/2008 of 27 of

February.

2-Without prejudice to the provisions of the preceding paragraph, discounts for ADSE

or for systems for assistance in the disease within the Administration

Public, continue to focus on the remunerative supplements with

character of permanence, in the same terms of the incidence of quota for

the General Box of Retirements. "

Article 17.

Amendment to Decree-Law No 118/83 of February 25

Article 12 of the Decree-Law No. 118/83 of February 25, amended by the Decrees-Laws

n. paragraphs 90/98, of April 14, 279/99, of July 26, and 234/2005, of December 30, by the

Laws n. 53-D/2006, of December 29, and 64-A/2008, of December 31, passes

following wording:

" Article 12.

[...]

1-They can register as beneficiaries holders of ADSE all the

workers who exercise public functions, regardless of

modality of constitution of your legal public employment relationship,

with the exception of those who have previously renounced the quality of

beneficiary.

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Proposal for Law No. 9/XI/1.

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2-A faculty provided for in the preceding paragraph shall be exercised by the

interested in the period of six months from the date of constitution of the

first legal relationship of public employment, upon request of

enrollment confirmed by the remunerative entity.

3-It is considered that they will definitely renounce the inscription on ADSE the

beneficiaries who require it, at all time, or who do not

to exercise, in a timely manner, the faculty provided for in paragraph 1.

4-[...].

5-[...].

6-In the case of de facto unions, the time frame for the exercise of the right of option

provided for in paragraph 5 shall be governed by the porterie provided for in Article 8 (4). "

Article 18.

Amendment to Law No. 12-A/2008 of February 27

Articles 5, 7, 35, 56, 68, 68, and 106 and 106 of Law No. 12-A/2008 of 27 of

February, amended by Law No. 64-A/2008 of December 31, go on to have the following

wording:

" Article 5.

[...]

1-[...].

2-[...].

3-[...].

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

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4-Changes to personnel maps that entail an increase in posts

of work lack the substantiated prior authorization of the member of the

Government of which it depends on the organ or the service, as long as it duly

proven its budget cabling, and recognition of its

future sustainability by the member of the Government responsible for the area

of the finances, without prejudice to the right of occupation of the job at the

organ or service by the employee who, in the legal terms, to these must

return.

5-[ Previous Article No 4 ].

Article 7.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-A The decision referred to in paragraphs 3 and 4 includes, if the case is, the

discrimination of the maximum amounts to:

a) The recruitment of workers;

b) The mandatory changes of the expected remunerative positioning

in Article 47 (6);

c) The gestionary changes of the predicted remunerative positioning

in Article 47 (1 a) (5);

d) The exceptional changes in remunerative positioning

provided for in Article 48.

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Proposal for Law No. 9/XI/1.

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7-In the course of the budget implementation, the amounts budgeted to be

refer to the points b) and c) of the previous number may not be used for

meet possible budgetary shortfalls within the remaining

expenses with personnel.

8-In the event of permanent disengagement of jobs provided for in the

map of personnel and previously occupied can the corresponding

budget appropriations plus the amount provided for the charges with the

recruitment of workers.

9-In the case of the changes provided for in the preceding paragraphs, it shall be considered

amended, in accordance, the decision referred to in paragraphs 3, 4 and 6.

Article 35.

[...]

1-[...].

2-[...]:

a) [...];

b) [ Repealed ];

c) [...];

d) [...].

3-[...].

4-Without prejudice to the requirements referred to in points c) and d) of paragraph 2, the

celebration of task and avickness contracts depends on prior opinion

favorable from the members of the Government responsible for the areas of finance

and of the Public Administration, regarding the verification of the requirement

provided for in paragraph a) of paragraph 2, being the terms and tramping of that opinion

regulated by portaria of the same members of the Government.

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Proposal for Law No. 9/XI/1.

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5-The members of the Government referred to in the preceding paragraph may

exceptionally authorize the celebration of a maximum number of

job and avickness contracts, in terms to be defined in the planned porterie

in the preceding paragraph, provided that, on a par with the fulfillment of the provisions of the

n. 2, the initially planned contractual deadlines are not exceeded, and

the annual global financial burden, which should bear the aforementioned

contracts, are entered in the respective item of the budget of the body

or the service.

6-[ Previous Article No 5 ].

7-[ Previous Article No 6 ].

8-A verification, through audit report carried out by the Inspectorate-

General of Finance in articulation with the Directorate General of the Administration

and Public Employment, of the duration of service contracts for

execution of subordinate work amounts to recognition by the organ

or service of the need for occupation of a job with

recourse to the constitution of a public employment legal relationship by

indefinite or time-determined or determinable time,

as characterization resulting from the audit, determining:

a) The alteration of the organ map of the organ or service, by way of

predict that outpost;

b) The publicitation of concursal procedure for constitution of the

legal relationship of public employment, in the terms provided for in the present

law.

Article 55.

[...]

1-[...].

2-[...].

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Proposal for Law No. 9/XI/1.

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3-Without prejudice to informal contacts that may and should take place, the

negotiation between the public employer entity and each of the

candidates, by the order in which they are figurem in the final ordinance, takes place

in writing, owing to employees with a legal employment relationship

public informing this career entity beforehand, category and

remunerative position it holds on that date.

4-[...].

5-[...].

6-Without prejudice to the provisions of paragraph 10, in each of the universes of

candidates referred to in ( d) of paragraph 1 of the preceding Article, as well as

regarding the ordinance of all applicants, the lack of agreement with

determined candidate determines the negotiation with what follows in the

ordering, to which, under no circumstances, may be proposed positioning

remunerative higher than the maximum that has been proposed to, and not

accepted by, any of the candidates who precede it in that ordinance.

7-[...].

8-[...].

9-[...].

10-When it is concerned the recruitment of workers required to

occupation of jobs characterized by matching the

general career of superior technician, the public employer entity no

may propose the first remunerative position to the candidate who is

holder of a degree or academic degree superior to it.

Article 56.

[...]

1-[...].

2-[...].

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

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3-[...].

4-[...].

5-[...].

6-A integration into the general career of higher technician takes place on the second

remunerative position or at that of which the remunerative level is identical

or, in their absence, immediately above the remunerative level

corresponding to the positioning of the candidate in the source category,

when she is a holder in the scope of a legal employment relationship

public constituted for indefinite time.

7-[...].

8-[...].

Article 63.

[...]

1-A internal mobility is for the duration of eighteen months, except in the

following cases:

a) When it is in cause organ or service, specifically

temporary, which cannot constitute legal employment relationships

public for indefinite time, in which the duration is undetermined;

b) When the concursal procedure is taking place that vise the

recruitment of worker for the job whose activity

if you find yourself to be executed by resource internal mobility, where

duration can be extended for another six months.

2-[...].

Article 68.

[...]

1-[...].

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Proposal for Law No. 9/XI/1.

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2-[...].

3-[...].

4-[...].

5-It is not necessary to observe the proportionality provided for in the number

previous between the first remunerative level and the subsequent level

where the one is fixed by reference to the Monthly Minimum Consideration

Guaranteed (RMMG).

Article 106.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

7-The concursal procedures for the careers and or categories to which if

report this article shall be governed by the applicable normative provisions

on December 31, 2008 and by the provisions of the paragraph d) of the Article 1 (1)

54., as well as in Article 28 (11) of the Portaria No 83-A/2009 of 22

of January, with the necessary adaptations. "

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Article 19.

Review of careers, special bodies and remunerative levels of the

service and statute commissions

1-Without prejudice to the review that should take place on the legally anticipated terms, they maintain-

if careers that have not yet been the subject of extinction, review or decision-making

of subsistence, specifically those of special arrangements and special bodies, as well as

the integration of the respective employees, with:

a) Only after such a review, it takes place, in respect of such employees, the implementation of the

transitions through the nominative list referred to in Article 109 of the Law n.

12-A/2008 of February 27, except for the modality of

constitution of your legal relationship of public employment and the situations of

general mobility of, or in, the organ or service;

b) Until the beginning of the review:

i) The porterie referred to in Article 68 (2) of the Act No 12-A/2008 of 27 of

February, sets out the update of the cash amounts corresponding to the

remunerative indexes to invigorate during the year 2010;

ii) The careers in question are governed by the normative provisions applicable in 31 of

December 2008, with the amendments arising from Articles 46 to 48, 74,

75. and 113 of the Law No 12-A/2008 of February 27;

iii) The concursal procedures for the careers in question are applicable

in the paragraph d) of Article 54 (1) of the Law No 12-A/2008 of February 27,

as well as in Article 28 (11) of the Portaria n 83-A/2009 of January 22;

iv) Article 110 (3) of the Law No. 12-A/2008 of February 27, is not

applicable, only the coming to be in respect of pending contests on the date of

beginning of the said duration.

2-A review of the careers referred to in the preceding paragraph shall ensure:

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a) The observance of the rules relating to the organisation of careers provided for in the section

I of Chapter II of Title IV, and of Article 69 of Law No 12-A / 2008, of 27 of

February, specifically as to the functional content and duties, to the

number of categories and the remunerative positions;

b) The remunerative repositioning with the pecuniary amount calculated in the

terms of Article 104 (1) of the Law No 12-A/2008 of February 27, without

accruals;

c) The changes in remunerative positioning depending on the latter

performance evaluations and their respective differentiation ensured by a

quota system;

d) The prospects for remunerative developments of the previous careers, elevating them

only sustainably.

3-The provisions of paragraph 1 shall apply, in the appropriate part, to the remunerative levels of the

service commissions.

4-The procedure for the adaptation of statutory diplomas of regulatory bodies

independent commenced pursuant to the provisions of Article 23 of Law No 64-A/2008, of

December 31, is expected to be completed by December 31, 2010.

Article 20.

Organ and service workers of regional and municipal administrations

With a view to compliance with the guiding principles of human resources management in the

Public Administration, are subject to prior opinion, in accordance with the terms provided for in paragraphs 6 and 7

of Article 6 of the Law No 12-A/2008 of February 27, with the necessary adaptations, the

following procedures:

a) The internal mobility of organ and service workers of administrations

regional and municipal for the remaining organs and services to which the

Law No. 12-A/2008 of February 27;

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b) The eventual recruitment of organ workers and services from the

regional and municipal administrations for the remaining bodies and services to the

which is applicable to Law No. 12-A/2008 of February 27 on the terms of the

n. paragraphs 4 and 5 of Article 6 of the same law.

Article 21.

Admissions of personnel

1-The recruitment of workers without public employment legal relationship by time

indefinite previously established by the organs and services covered by the

scope of purpose set out in Article 3 of Law No 12-A/2008 of 27 of

February, for general or special career and careers that have not yet been the subject

of extinction, of revision or of a subsistence decision, shall observe the rule of

recruitment of a worker by at least two outputs by retirement,

exoneration, dismissal, dismissal or other form of decoupling.

2-A issue of the opinion provided for in Article 6 (6) and 7 of Law No 12-A/2008 of 27

of February, is conditional on the demonstration of the observance, by each organ or

service, compliance with the provisions of the preceding paragraph, and may, in situations

exceptional, duly substantiated, and weighted the global evolution of the

human resources of the ministry in which the one integrates, to be issued opinion

favorable to recruitment in higher number than anticipated in the previous number.

3-The recruitments to which the previous figures relate may not imply a

total expenditure on the monthly charges with the workers admitted higher than

would result in the monthly charges with the workers leaving.

4-For the purpose of issuance of the opinion provided for in paragraph 2, they shall owe the organs and services

instruct their respective recruitment proposals, specifically, with the following

elements:

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a) Indication of the number of herds sawn, by organ or service, in the previous year

and throughout the current year, as well as the recruitments carried out in the

same period;

b) A study justifying the need for recruitment, in particular of the

indispensability of replacement of the sawn herds and the impossibility of the

make by recourse to staff placed in special mobility situation or the

other mobility instruments;

c) Statement of reasons for the impossibility of occupancy of the jobs in

cause under the terms set out in Article 6 (1 a) of the Article 6 of Law No. 12-A/2008, of

February 27;

d) Statement of budgetary cabling issued by the delegation of the Directorate General

of the Budget (DGO), or by the IGFSS, I. P., when it comes to the body that

integrate the perimeter of the fiscal consolidation of social security upon the

respective application for authorization;

e) Decision of the respective member of the Government on the proposal.

5-A The absence of substantiation of the proposals and information provided for in the number

previous, as well as the lack of other legally required information, constitute

foundation quite a lot for your non-appreciation and return of the process to

proponent.

6-The instruments necessary and appropriate to the application of the provisions of this Article and

monitoring and monitoring of the recruitment of workers without legal relation

of previously constituted public employment are approved by dispatching the

members of the Government responsible for the areas of finance and the Administration

Public.

7-Until December 31, 2010, they lack the assent of the members of the

Government responsible for the areas of finance and the Public Administration:

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a) The dispatch concerning admission of staff for admission to the various

categories of the permanent cadres of the Armed Forces, provided for in paragraph 2 of the

Article 195 of the Staff Regulations of the Armed Forces of the Armed Forces, approved by the

Decree-Law No 236/99 of June 25, in the current wording;

b) The decisions regarding the admission of militarized or equated personnel and with

police and security duties or equated.

8-The opinion referred to in the preceding paragraph shall have a gift of the provisions of paragraphs 1 a to 5.

9-The members of the Government responsible for the areas of finance and the Administration

Public may determine the carrying out of inspections inspected by the Inspectorate General of

Finance (IGF) with a view to verifying compliance with the provisions of the n. paragraphs 1 a to 4 and 7.

10-All competent bodies and services for the conduct of inspection actions and

audit shall, in the context of the actions that they come to perform in the organs and services

covered by the provisions of this Article, proceed to the lifting of situations

liable to constitute violation of the provisions of paragraphs 1 a to 4 and 7 and to communicate them to the

members of the Government referred to in paragraph 6.

11-The provisions of paragraphs 1 a to 5 shall apply by the local authorities, with the following

adaptations:

a) The issuance of the opinion provided for in paragraph 2 competes, as the case may be, to the entities

referred to in Article 3 (2) of the Decree-Law No. 209/2009, 3 of

September;

b) In exceptional situations, duly substantiated, and weighted to

global evolution of the human resources of the municipality or freguesia in which the

service integrates, may be issued opinion favorable to recruitment in

number higher than that provided for in n. º1;

c) The decision provided for in the and ) of paragraph 4 competes, as the case is, to entities to

referred to in Article 2 (2) of the Decree-Law No. 209/2009, 3 of

September.

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12-The provisions of this Article shall prevail over all legal provisions, general or

special, contrary.

Article 22.

Updating of remunerative supplements

1-A The update of the remunerative supplements for 2010 is carried out by portaria of the

member of the Government responsible for the area of finance and focuses on the value

abonado, December 31, 2009.

2-A update of supplements by extraordinary work and calculated shifts

by reference to the base remuneration does not comply with the provisions of the preceding paragraph,

being the respective value ascertained through the updated base remuneration, in the

terms set in the annual porterie of the remuneration of the Public Administration.

Article 23.

Amendment to Law No. 2/2004 of January 15

1-Article 21 of Law No 2/2004 of January 15, amended by Law No. 51/2005, 30 of

August, and by Law No. 64-A/2008 of December 31, it is replaced by the following:

" Article 21.

[...]

1-[...].

2-[...].

3-[...].

4-For the selection of the holders of the intermediate leadership positions of 3.

and lower, and lower, the jury shall be constituted:

a) By the holder of the upper direction of the 1. degree of the service or

body on whose map to find the post to prover or by whom

him designe, who presides;

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b) By two leaders of level and degree equal to or higher than the post to provide,

one of them in exercise in the service or body on whose map if

find the post to prover and another in different service or organism,

both designated by the respective maximum leader.

5-To the element of the jury referred to in the c) of paragraph 3 that is not linked

to the Public Administration is due remuneration in the terms set by the

members of the Government responsible for the areas of finance and the

Public Administration

6-[ Previous Article No 5 ].

7-[ Previous Article No 6 ].

8-[ Previous Article No 7 ].

9-[ Previous Article No 8 ].

10-[ Previous Article No 9 ].

11-[ Previous Article No 10 ].

12-[ Previous Article No 11 ].

13-[ Previous Article No 12 ].

14-[ Previous Article No 13 ].

15-[ Previous Article No 14 ]. "

2-Are repealed Article 29 and Article 31 (4) of Law No 2/2004 of January 15,

amended by Law No. 51/2005 of August 30 and by the Law No. 64-A/2008 of 31 of

December, without prejudice to the provisions of the following number.

3-The provisions of Article 29 of Law No 2/2004 of January 15, amended by the Law

n ° 51/2005 of August 30 and by the Law No. 64-A/2008 of December 31, maintains-

if applicable to the holders of the currently designated leading office, albeit in

replacement or in current management, until the end of the respective term, in it not including

possible subsequent renovations.

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Article 24.

Amendment to the Work Contract Regime in Public Functions

Article 185 of the Working Contract Regime in Public Functions, approved by the

Law No 59/2008 of September 11 is replaced by the following:

" Article 185.

[...]

1-[...].

2-[...].

3-The provisions of the f) of the previous number is extensive to the

follow-up of spouse or equate, ancestry, descendants,

adoptans, adopted and stepchildren, minors or disabled, when

demonstrably the worker is the most suitable person to do so.

4-[...]. "

Article 25.

Update of staff information in the state administration

1-Integrated services and autonomous services and funds shall proceed to the

loading, on information collection tools to be made available on the page

electronics of the Directorate General of Administration and Public Employment (DGAEP), of the

following data:

a) Number of employees in effective exercise of duties in the organ or service,

taking into account:

i) The type of the public employment legal relationship;

ii) The type of career;

iii) The genus;

iv) The level of schooling;

v) The age level;

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b) Number of workers with disabilities;

c) Number of service providers, distributed by contractual modality.

2-The general secretariats, in addition to the loading relating to their own herds,

they still carry the identical shipment in respect of the personnel in situation of

special mobility that is affection to them.

3-The corporate public entities having maps of personnel subject to the scheme

public employment legal proceeding the identical load with respect to staff

in them integrated.

4-The loading to which the previous figures are referred is carried out semester until

on January 15 and July 15, respectively.

5-Failure to meet the deadlines set out in the preceding paragraph shall determine:

a) For autonomous services and funds, the retention of 10% of the twelfth of the

transfers of the State Budget of the defaulting entity, to be carried out in the

twelfth of the month following the default, as well as the impediment of the

DGO of proceeding to the analysis of any requests, processes or expedient

coming from the defaulting services until the situation is sane;

b) For integrated services, the retention of 10% of the value of each order of

release of credits to be carried out in the month following the default.

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Article 26.

Maintenance of enrollment in the CGA, I. P.

1-The holding officeholders appointed under the Act No. 2/2004, 15 of

January, amended by Law No. 51/2005, of August 30, or whose commission of service is

renewed under the same law, or of Law No. 3/2004 of January 15, as amended by the

Law No. 51/2005 of August 30 by the Decrees-Leis n. ºs 200/2006, 25 of

October, and 105/2007, of April 3, and by the Law No. 64-A/2008 of December 31,

maintain, until the cessation of these functions, enrollment in the CGA, I. P. and the payment of

quotas for this body on the basis of the duties exercised and the corresponding

remuneration.

2-The provisions of the preceding paragraph shall apply to the members of the governing bodies

appointed under Law No. 3/2004 of January 15, amended by Law No 51/2005,

of August 30, by the Decrees-Leis n. ºs 200/2006, of October 25, and 105/2007, of

April 3, and by Law No. 64-A/2008 of December 31, being the payment of quotas

carried out up to the limit of the remuneration of director general

Article 27.

Amendment to the Status of Representation

1-Articles 6-and 37-A of the Status of Representation, Approved by the Decree-Law

n ° 498/72 of December 9, shall be replaced by the following:

" Article 6.

[...]

1-All entities, regardless of their respective legal nature and

of their degree of autonomy, contribute monthly to the CGA, I. P.,

with 15% of the remuneration subject to the employee's quota discount

covered by the convergent social protection scheme at its service.

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2-The provisions of the preceding paragraph shall prevail over any provisions

legal, general or special, to the contrary, with the exception of the following:

a) For the entities whose responsibilities with pensions were

transferred to the CGA, I. P., an amount contribution equal to the

existing within the framework of the general social security scheme for the

employing entities;

b) For entities with personnel with respect to which the CGA, I. P., is

responsible solely for the burden with survivor pensions,

a contribution of 3.75% of the remuneration of the respective staff

subject to quota discount.

3-The monthly contributions to the CGA, I. P., are obligatorily

delivered together with the quotas for retirement and pension

of survival of the personnel to which they respect.

4-Institutions of higher education and remaining entities with autonomy

administrative and financial may, for the purposes of this Article, use

the management balances of previous years, staying, to that effect,

dispensed from compliance with Article 25 of Law No. 91/2001, 20 of

August, amended by Law No. 48/2004, of August 24.

Article 37-The

[...]

1-[...].

2-[...].

3-A The overall rate of reduction is the product of the number of months of anticipation

in relation to the legally required age for retirement by the monthly fee

of 0.5% for the pensions required from the entry into force of the

present law.

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4-When the underwriter at 55 years of age count more than 30 years of

service, the number of months of anticipation to be considered for the

determination of the overall rate of pension reduction is reduced by 12 months

for each period of three years exceeding 30, at the time the

subscritor reaches 55 years of age. "

2-A amendment introduced to Article 37-A by the preceding paragraph applies to the

required retirements or made mandatory after the entry into force of the

present law.

Article 28.

Concept of monthly relevant remuneration for the purposes of Article 5 of the Law

n. 60/2005, of December 29

1-A monthly remuneration to be considered in the calculation of the share of the pension provided for in paragraph a)

of Article 5 (1) of Law No 60/2005 of December 29, in the wording given by the Law

n ° 52/2007 of August 31 corresponds to the relevant monthly remuneration in the terms

of the Posting Status, deducted from the percentage of the quota for the purpose of

retirement and survivor pension, with a maximum limit of value equal to 12

times the indexing of social supports (IAS), perceived until December 31, 2005 and

revalued pursuant to Article 27 of the Decree-Law No. 187/2007 of May 10.

2-The provisions of the preceding paragraph apply to the required retirements or tornadies

binding after the entry into force of this Law.

CHAPTER IV

Local finance

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Article 29.

Amounts of the participation of local authorities in state taxes

1-In 2010, the allocation of public resources between the State and the municipalities having in

to achieve the horizontal and vertical financial balance objectives includes the following

participations:

a) A general grant set at € 2062828 383.60, for the Equilibrium Fund

Financial (FEF);

b) A specific grant set at € 171090 521.40, for the Social Fund

Municipal (FSM);

c) A variable participation in the Income Tax of People

Singular (IRS) of taxable persons with tax domicile in the respective

territorial circumscription, included in the column (7) of the annexed nineteenth map, to which

results from the application of the deliberate percentage by the municipality to the incomes

of 2008, pursuant to Article 20 (20) and (3) of Law No. 2/2007, of

January 15, matching the difference, in the face of the value of the column (5) of the

same map, deduction to the collection at IRS headquarters pursuant to paragraph 4 of the article

20. of the same diploma.

2-The hits to which there is a place resulting from the difference between the net IRS collection of

2008 and 2009, in the performance of the provision of Article 20 (1) of Law No 2/2007,

of January 15, shall be carried out, for each municipality, in the budgetary period of

2011.

3-A The final allocation between municipalities ensures compliance with the provision of Article 29.

of Law No. 2/2007 of February 15.

4-In 2010, the amount of the FSM indicated in the b) of paragraph 1 is intended exclusively

to the funding of competences exercised by municipalities in the field of education

preschool and the 1-cycle of the basic education, to be distributed according to the indicators

identified in the letter a ) of Article 28 (1) of Law No 2/2007 of January 15.

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5-In the year 2010, the overall amount of the Freguesias Financing Fund (FFF) is

set at € 211843 to 202.00, being the amount to be allocated to each freguesia what appears

of the XX map in attachment.

6-The overall amount of the FFF referred to in the preceding paragraph integrates, in accordance with paragraph 5 of the

Article 32 of Law No. 2/2007 of January 15, the monies required for payment

of the expenditure relating to the compensation for charges of the members of the executive body of the

freguesia, as well as the presence passwords of the members of the deliberative body for the

realization of the number of mandatory meetings, under the law.

7-The amount referred to in the preceding paragraph encompasses the payment of all amounts

due to the members of the organs of the freguish joints for the exercise of their

functions, specifically those due to remuneration.

8-In situations where the charges referred to in the preceding paragraph, respected the

conditions laid down in Article 27 of Law No 169/99 of September 18, amended by the

Law No 5-A/2002 of January 11 by the Decree-Law No. 268/2003 of October 28, and

by Law No. 67/2007 of December 31, exceed the total revenues of the freguesia,

may this require, together with the Directorate General of Local Authorities (DGAL), the

financing of the excess amount.

Article 30.

Decentralization of competences for municipalities

1-During the year 2010, lies the Government authorized to legislate in the sense of regulation

the tax powers of the municipalities, regarding the taxes to whose revenue they have

right, pursuant to the terms set out in Law No. 2/2007, of January 15

2-It is extended, until December 31, 2010, the time limit laid down in Article 4 (1) of the

Law No. 159/99 of September 14 for the transfer of competences to the

municipalities.

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3-In the year 2010, for the purposes of the provisions of Law No. 159/99, of September 14, lies the

Government authorized to transfer to municipalities the monies required for the purposes

predicted in the previous numbers.

4-A ratio of monies transferred under the previous figure is published by portaria

joint of the members of the Government responsible for the areas of finance and the

local administration.

Article 31.

Decentralization of skills for municipalities in the field of education

1-During the year 2010, is the Government authorized to transfer to all municipalities

of the continent the appropriations entered in the budget of the Ministry of Education, plus

of updating on the terms equivalent to the expected inflation, referring to competences to

decentralization in the field of education, concerning:

a) Component of support for the family, specifically the provision of meals and

support for the extension of time in pre-schooling education;

b) School social action in the 2 and 3. cycles of basic education.

2-During the year 2010, is the Government authorized to transfer to the municipalities that

have concluded contracts for implementation under the Decree-Law No. 144/2008 of 28

of July, or to come to be concluded under Article 12 of the same diploma,

the appropriations entered in the budget of the Ministry of Education, referring to:

a) Non-lecturer staff of basic education;

b) Curricular enrichment activities in the 1-cycle of basic education;

c) Management of the school park in the 2. and 3. cycles of the basic education.

3-In 2010, the transfers of resources for payment of expenses concerning personnel

non-lecturer are updated in the terms equivalent to the expected variation in the

remuneration of the civil service.

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4-The appropriations entered in the budget of the Ministry of Education for financing the

provisions of the paragraphs b ) and c ) of paragraph 2 are updated in the terms equivalent to inflation

predicted.

5-It is entered in the budget of the general charges of the State a sum of € 23247563,

intended for the payment of the expenditure referred to in Article 9 (2) of the

Decree-Law No. 144/2008 of July 28.

6-A ratio of monies transferred under this article is published by portaria

joint of the members of the Government responsible for the areas of finance and education.

Article 32.

Metropolitan areas and associations of municipalities

The transfers to the metropolitan areas and associations of municipalities, in the terms, of the

Laws No. 46/2008 and No. 45/2008, respectively, both of August 27, to be enrolled in the

budget of the general charges of the State, are those listed in the map attached to the present

law, of which it is an integral part.

Article 33.

Financial aid and technical and financial cooperation

It is entered in the budget of the state general charges a sum of € 5000000 for the

purposes set out in Article 8 (8) and 3 of Law No 2/2007 of January 15, well

as for the completion of ongoing projects, taking into account the period of application of the

respective funding programmes and the principles of equity and balance in the

territorial distribution.

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Article 34.

Retention of municipal funds

The percentage of 0.1% of the ETF of each municipality of the continent is retained, constituting

this withholding own revenue from DGAL under the terms of the ( c) of Article 6 (2) of the

Regulatory Decree No. 44/2007 of April 27.

Article 35.

Municipal borrowing

They are excepted from the borrowing limits provided for in Law No. 2/2007, 15 of

January, the loans for the financing of investments in the framework of

Initiative Operations of Qualification and Urban Reinsertion of Critical Neighborhoods, as well as

for the purchase of fires, in the terms and for the purposes of the provisions of Article 2 (2) of the

Decree-Law No. 159/2003 of July 18, to the IHRU, I. P., which must be previously

authorized by dispatching of the Government member responsible for the area of finance.

Article 36.

Exceptional climatic conditions verified in the districts of Leiria, Lisbon and

Santarém

In 2010, in concretization of the envisaged in the Resolution of the Council of Ministers

n ° 2/2010 of January 13 and in respect of the situations referred to therein:

a) The appeal to the Municipal Emergency Fund enshrined in the

Decree-Law No. 225/2009 of September 24, without verification of the requirement of

statement of situation of public calamity;

b) The expenditure authorisation referred to in Article 13 (1) of the Decree-Law

n ° 225/2009 of September 24 is set at € 9000000;

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c) They are excepted from the limits of indebtedness provided for in Articles 37 and 39.

of Law No. 2/2007 of January 15, the loans for the

financing of the necessary works to the reposition of infrastructures and

affected municipal equipment.

Article 37.

Amendment to Decree-Law No 144/2008 of July 28

Articles 4, 7, 8, 10, 10 and 11 of the Decree-Law No 144/2008 of July 28 pass

to be replaced by the following:

" Article 4.

[...]

1-[...].

2-[...].

3-[...].

4-In 2010, the transfers of resources for payment of the expenses to which

refers to this article are updated in the terms equivalent to the

expected variation in the remuneration of the civil service.

5-A as of 2011, the transfers of financial resources to which it relates

this article is included in the Municipal Social Fund (FSM) and

updated according to the rules applicable to transfers to the

local authorities.

Article 7.

[...]

1-[...].

2-[...].

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3-In 2010, the transfers of resources for payment of the expenses to which

refers to this article are updated in the terms equivalent to the

predicted inflation.

4-A as of 2011, the transfers of financial resources to which the

this article are included in the FSM and updated under the rules

applicable to transfers to local authorities.

Article 8.

[...]

1-[...].

2-[...].

3-[...].

4-In 2010, the transfers of resources for payment of the expenses to

referred to in this article are updated in the terms equivalent to

predicted inflation.

5-A as of 2011, the transfers of financial resources to which it relates

this article are included in the FSM and updated under the rules

applicable to transfers to local authorities.

6-[...].

Article 9.

[...]

1-[...].

2-In 2010, the transfers of resources for payment of the expenses to which

refers to this article are updated in the terms equivalent to the

predicted inflation.

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3-A as of 2011, the transfers of financial resources to which the

this article are included in the FSM and updated under the rules

applicable to transfers to local authorities.

Article 10.

[...]

1-[...].

2-[...].

3-[...].

4-In 2010, the transfers of resources for payment of the expenses to

referred to in this article are updated in the terms equivalent to

predicted inflation.

5-A as of 2011, the transfers of financial resources to which it relates

this article are included in the FSM and updated under the rules

applicable to transfers to local authorities.

Article 11.

[...]

1-[...].

2-[...].

3-[...].

4-In 2010, the transfers of resources for payment of the expenses to which

refers to this article are updated in the terms equivalent to the

predicted inflation.

5-A as of 2011, the transfers of financial resources to which the

this article are included in the FSM and updated under the rules

applicable to transfers to local authorities.

6-[...]. "

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Article 38.

Competence for authorisation of expenditure in local authorities

1-It is the Government authorized to legislate on the competence to authorize the realization of

expenditure on the celebration and execution of public procurement by local authorities, in the

scope of the revision of the legal regime of the realization of constant public expenditure of the

articles 16 to 22 and 29 of the Decree-Law No. 197/99 of June 8, with the following

sense and extent:

a) Raising the thresholds up to which each of the organs of local authorities can

authorize the realization of spending, in the sense of strengthening its competences

own and delegated, having to limit double the values currently in force;

b) Establish the competence to authorize the realization of expenses arising from the

execution of public contracts up to amounts identical to those set out in the terms

of the provisions of the preceding paragraph;

c) Possibility to establish that the amounts referred to in the above points

can be increased up to three times in the case of urgency, objectively

verifiable, of the works or reparations to be carried out;

d) Assign competence to the deliberative bodies of local authorities to

authorization of expenses that originate charges in more than one economic year and

that are not foreseen in multiannual plans of activities.

2-A This legislative authorization shall lapse on December 31, 2010 .

CHAPTER V

Social security

Article 39.

Management balances of the Institute of Employment and Vocational Training (IEFP, I.P.)

1-The management balance of the IEFP, I. P. is transferred to the IGFSS, I. P., and constitutes revenue

of the social security budget.

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2-The balance referred to in the preceding paragraph resulting from revenue from the implementation of

programmes co-financed majority-funded by the European Social Fund (ESF) may be

kept in the IEFP, I. P., by joint dispatch of the members of the Government

responsible for the areas of finance, labour and social solidarity.

Article 40.

Transfers to capitalization

The annual balances of the previdential system, as well as the revenues resulting from the disposal of

heritage, are transferred to the FEFSS.

Article 41.

Mobilization of assets and recovery of social security credits

Is the Government authorized, through the member of the Government responsible for the areas of the

work and social solidarity, with faculty of delegation, to proceed to the cancellation of

credits held by the IGFSS, I. P., when they check to appear the same as

justification or are insufficiently documented or when their

irrecoverability decorates the non-existence of the debtor's pawable assets.

Article 42.

Management of funds under capitalization scheme

1-A Budget enrollment of financial flows arising from operations associated with the

management of the assets portfolio of funds under management of the IGFCSS, I. P., is carried out

in accordance with the following rules:

a) The revenues obtained in financial derivatives transactions are deducted from the

expenses arising from the same operations, the respective balance being always

entered into a revenue item;

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b) The interest accrued received in the sales of representative debt values are

deducted from the interest accrued paid in the acquisition of the same genus of values,

being the respective balance always entered in a revenue item.

2-The provisions of the preceding paragraph shall not waiver the individualized accounting record of

all financial flows, albeit merely scriptural, associated with the operations

them referred to.

Article 43.

Disposal of credits

1-A Social security may exceptionally alienate the claims that it is holder

corresponding to the debts of contributions, contributions and interest in the scope of

economic and financial viabilization processes involving the taxpayer.

2-A disposals may be carried out by the nominal value or by the market value of the

credits.

3-A The disposal of credits by the market value follows one of the approved procedures

by the member of the Government responsible for the areas of work and social solidarity.

4-A The disposal provided for in this Article shall not do so in favour:

a) Of the debtor taxpayer;

b) Of the members of the social organs of the debtor taxpayer, when the debt

respect the period of the exercise of your office;

c) From entities with an equitable heritage interest.

5-A The competence conferred in accordance with paragraph 3 is susceptible to delegation.

Article 44.

Disclosure of lists of taxpayers

The dissemination of lists provided for in paragraph a) of Article 64 (5) of the General Tax Act

(LGT), approved by the Decree-Law No. 398/98 of December 17, is applicable to the

taxpayers debtors to social security.

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Article 45.

Cooperative António Sérgio

1-It shall be the Government authorized to transfer the monies entered in the budget allocated by the

present law to the António Sérgio Institute of the Cooperative Sector, I. P., (INSCOOP), to

the Cooperative António Sérgio for the Social Economy-Cooperative of Interest

Public of Limited Liability (António Sergio Cooperativa), which will succeed you in the

terms set out in Article 3 of the Decree-Law No. 282/2009 of October 7.

2-While not fully implemented the António Sérgio Cooperative, it is up to the

maximum leader of INSCOOP to ensure the normal functioning of this institute and the

pursuit of its day-to-day management activities.

Article 46.

Exceptional regime of reduction of interest rate of late

They are applicable to the value of the debt guaranteed under the prestational plans that are

concluded, pursuant to Article 13 of the Decree-Law No. 42/2001 of February 9, until

December 31, 2010, the following interest rates of late payment:

a) 1% to the year in the situations where bank guarantee is provided by the executed;

b) 3% per year in the situations in which the executed constitutes a voluntary mortgage in

first degree on immovable property not allocated to the holding, albeit of third parties.

Article 47.

Amendment to Decree-Law No 42/2001 of February 9

Article 13 of the Decree-Law No. 42/2001 of February 9, amended by the Law

n 64-A/2008 of December 31, it shall be replaced by the following:

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" Article 13.

[...]

1-[...].

2-Payment in installments may be authorized as long as you check

that the executed, by its economic situation, cannot solver the debt of

one time, it does not owe the number of benefits to exceed 36.

3-[...].

4-The number of monthly benefits provided for in paragraph 2 may be extended to

120 as long as cumulatively if you check the following conditions:

a) [...];

b) [...];

c) [...]. "

Article 48.

Amendment to Decree-Law No 367/2007 of November 2

Articles 8 and 14 of the Decree-Law No. 367/2007 of November 2, pass to

following wording:

" Article 8.

[...]

1-It is consigned to the realization of the expenditure on social benefits, in scope

of the family protection subsystem, the VAT revenue resulting from the

increase in the normal rate operated through Article 32 (6) of the Law

n 39-B/94 of December 27 regarding the collection carried out in

each budget exercise.

2-[...]

3-[...].

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4-A The satisfaction of charges with the family protection subsystem is

guaranteed by the tax revenue referred to in paragraph 1 and, in the remainder, by

transfers from the State Budget to Social Security.

Article 14.

[...]

1-[...].

2-[...].

3-The charges corresponding to the differential between the update of the

disability regulatory and old-age regulatory pensions of the general scheme of

social security and too much pensions, subsidies and add-ons, on the terms

of Article 4 of the Decree-Law No 323/2009 of December 24 and the

update that would result from the implementation of Law No. 53-B/2006, 29 of

December, are funded by transfers from the State Budget.

4-[ Previous Article No 3 ]. "

Article 49.

Addition to Law No. 53-B/2006 of December 29

It is added to the Act No 53-B/2006 of December 29, Article 7, with the following

wording:

" Article 7.

Safeguard clause

The updating of pensions and other social benefits assigned by the

social security system, provided for in articles 6 and 7 of this Law, no

may result in a decrease in the respective nominal value. "

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Article 50.

Amendment to Decree-Law No 199/99 of June 8

Article 19 of the Decree-Law No. 199/99 of June 8 is replaced by the following:

" Article 19.

[...]

1-A contributory fee on teaching staff covered by the willing

in the Decrees-Leis n. ºs 321/88, of September 22, 179/90, of 5 of

June, 327/85, of August 8, and 109/93, of April 7, contracted until

December 31, 2005, is set at 9.50%, in charge of the respective

employing entity.

2-[...].

3-[...]. "

CHAPTER VI

Active operations, regularizations and guarantees of the State

Article 51.

Provision of loans and other active operations

1-It shall be the authorized Government, under the terms of the h) of Article 161 of the Constitution,

through the member of the Government responsible for the area of finance, with the faculty of

delegation, to provide loans and to carry out other active credit operations, up to

to the contractual amount equivalent to € 1115700000, including the eventual capitalization

of interest, not counting for this limit the amounts referring to the restructuring or

consolidation of state credits.

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2-Add to the limit set in the preceding paragraph the granting of loans by the services

and autonomous funds, up to the contractual amount equivalent to € 500000000, including

the eventual capitalization of interest, not counting for this limit the amounts regarding

the restructuring or consolidation of credits.

3-It is, still, the authorized Government, through the member of the Government responsible for the

area of finance, with the faculty of delegation, to renegotiate the contractual conditions

of previous loans, including the exchange of the currency of credit, or remand the credits

of those resulting.

4-The Government hereby informs the Assembly of the Republic of the justification and of the

conditions of the operations carried out under this Article.

Article 52.

Mobilization of assets and recovery of credits

1-Stay the authorized Government, through the member of the Government responsible for the area of

finance, with the faculty of delegation, in the framework of the recovery of credits and other

financial assets of the State, held by DGTF, to carry out the following operations:

a) Redefinition of the conditions for payment of debts in cases where the

debtors if they propose to pay for ready or in installments, and may also,

in duly substantiated cases, be reduced the value of the credits, without

injury to, in the event of default, if it requires payment under the conditions

originally beholdant, and these conditions may apply in the regularization

of the credits acquired by the DGTF relating to debts to the institutions of

social security , only when debtors find themselves framed in a

special process of recovery of business or insolvency or in a

extrajudicial procedure of conciliation;

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b) Redefinition of payment conditions and, in duly cases

grounded, reduction or remission of the value of loan credits

granted to individuals, under the Special Programme for the Repair of

Fires or Real estate in Degradation (PRID) and the Special Programme of

Self-construction, in the cases of borrowers whose households have a

average monthly income per capita not higher than the value of social income

of insertion or borrowers with manifest financial incapacity;

c) Realisation of capital increases with any financial assets, as well as

upon conversion of credit into capital of debtor companies;

d) Acceptance, as a dation in fulfillment, of immovable property, movable property,

securities and other financial assets;

e) Divestition of claims and other financial assets;

f) Acquisition of assets by exchange with other public servants or in the

frame of the exercise of the preferred or guaranteed creditor law at the headquarters of

sale in executive process or in liquidation of the insolvency proceedings.

2-Stay the Government equally authorised, through the member of the Government responsible

by the area of finance, with the faculty of delegation, to proceed:

a) To the assignment of the management of credits and other assets, whether paid title or not,

when such an operation proves to be most appropriate to the defence of the interests of the State;

b) To the contracting of the provision of financial services relating to the operation indicated

in the preceding paragraph, regardless of their value, and may this be preceded

of procedure by negotiation, or carried out by direct adjustment;

c) To the reduction of the social capital of limited companies of capital exclusively

public, or simply participated, in the framework of sanitation processes

economic-financial;

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d) To the assignment of financial assets that the State, through the DGTF, holds on

cooperatives and associations of residents to municipalities where those have the

your headquarters;

e) To the cancellation of claims held by DGTF, when, in duly cases

grounded, if it occurs that the respective recovery is not justified;

f) To the contracting of the provision of services in connection with the recovery of credits

of the State, in duly substantiated cases.

3-The Government informs the Assembly of the Republic of the justification quarterly and

conditions of the operations carried out under this Article.

4-A collection of credits, held by DGTF, arising from loans granted

by the State or by public entities, including public companies, which have

conveyed the respective rights, takes place by recourse to the tax implementation process

pursuant to the terms set out in the Code of Procedure and the Tributary Process,

constituting the debt certificate issued by the DGTF or by the entity that there is

conveyed the rights, depending on the cases, executive title to the effect.

Article 53.

Acquisition of assets and assumption of liabilities and liabilities

1-Stay the authorized Government, through the member of the Government responsible for the area of

finance, with the faculty of delegation:

a) To acquire credits from public companies, in the context of strategic plans of

restructuring and financial sanitation;

b) To take on liabilities and liabilities, or to acquire credits on companies

public and establishments manufactures from the Armed Forces in the context of plans

strategic of restructuring and financial sanitation or in the framework of

settlement processes;

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c) To settle the balance resulting from the compensation of the existing debits and credits,

by December 31, 2009, arising from financial relations between the State

and the autonomous regions, and between the State and municipalities, up to the amount of

€ 7500000 in the scope of flexible management.

2-The financing of the operations referred to in the preceding paragraph shall be secured by endowment

budget entered in Chapter 60 of the Ministry of Finance and Administration

Public.

Article 54.

Limit of the benefits of rental transactions

In accordance with that provided for in Article 11 (1) of the Organic Law No 4/2006 of 29

of August, is the Government authorized to meet charges with the benefits to be settled

referring to public investment contracts in the form of leasing, up to the limit

maximum of € 90142000.

Article 55.

Anticipation of community funds

1-Treasury-specific operations carried out to ensure the closure of the

Community Support Framework (CSF) III and the implementation of the QREN, including initiatives

community and Cohesion Fund, must be regularised by the end of the financial year

budget of 2011.

2-The anticipations of funds referred to in the preceding paragraph shall not, without prejudice to the

provisions of the following number, exceed at each time:

a) For the programmes co-financed by the European Fund of the

Regional Development (ERDF), by community initiatives and by the Fund

of Cohesion € 1300000000;

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b) For the programmes co-financed by the European Guidance Fund

and Agricultural Guarantee (EAG)-Guidance, by the European Agricultural Fund of

Rural Development (EAFRD), by the Financial Instrument of Guidance

of Fisheries (IFOP) and the European Fisheries Fund € 430000000.

3-The amounts referred to in the preceding paragraph may be the subject of compensation between

si, upon permission of the member of the Government responsible for the national management of the

compensator fund.

4-The limits referred to in paragraph 2 include the anticipations already carried out until 2009.

5-Treasury specific operations carried out to guarantee the payment of the supports

financial granted in the framework of the European Agricultural Guarantee Fund (EAGF)

shall be regularised upon the respective reimbursement by the European Union, in the

terms of the Council Regulation (EC) No 1290/2005 of June 21 on the

financing of the common agricultural policy.

6-By way of bridging possible difficulties inherent in the process of closure of the

CSF II and CSF III and the implementation of the QREN in respect of co-financed programmes

by the ESF, including community initiatives, is the Government authorized to anticipate

payments on account of Community transfers from the European Union with support

in funds from social security that cannot exceed every moment, considering

the anticipations carried out since 2007, the amount of € 300000000.

7-A The regularization of the active operations referred to in the preceding paragraph shall occur until the

end of fiscal year 2011, staying for such the IGFSS, I. P., authorized to

to be ressarcased in the corresponding appropriations transferred by the Commission.

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Article 56.

Principle of the treasury unit

1-All movement of funds from the services and autonomous funds, including those

whose financial and patrimonial management is governed by the legal regime of public entities

business, shall be carried out by recourse to the banking services made available by the

Institute of Management of Treasury and Public Credit, I. P. (IGCP, I. P.), Saver

legal provision to the contrary.

2-The principle of the treasury unit is applicable to the institutions of higher education in the

terms set out in Article 115 of Law No 62/2007 of September 10.

3-Failure to comply with the provisions of the preceding paragraphs may constitute grounds for

retention of transfers and refusal of the anticipations of twelfth, in the terms to be fixed

in the decree-budget implementation law.

4-The integrated services of the State and the services and autonomous funds mentioned in the

n. 1 should promote their integration into the network of state collections, provided for in the

State treasury scheme, approved by Decree-Law No. 191/99 of June 5,

upon the opening of bank accounts with the IGCP, I. P., for receipt,

accounting for and control of own revenues.

5-Business public entities must maintain their availabilities and applications

financial to the IGCP, I. P., sensing them for that effect applicable the scheme of the

treasury of the State, approved by the Decree-Law No. 191/99 of June 5.

6-The revenues of all financial applications that are carried out in violation of the

principle of the treasury unit by the entities to the same subject revert to the

State.

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Article 57.

Re-privatization and divestant operations

For the reprivatizations to be carried out under Law No. 11/90 of April 5, as well as for

the disposal of other social stakes of the State, lies the authorized Government, through the

member of the Government responsible for the area of finance, with the faculty of delegation, the

hire, by direct adjustment, among the pre-qualified companies referred to in Article 5.

of the said law, the assembly of the divestance and public offering operations of

actions, firm taking and respective placement and other associated operations.

Article 58.

Guarantees to the Portuguese Bank of Business, S. A.

1-In the operations that benefit from personal assurance of the State by force of the willing

in Article 2 (9) of the Law No 62-A/2008 of November 11, is admitted to

replacement of the beneficiary of the warranty, on the condition that of this replacement result

a decrease in the financial exposure of the guarantor.

2-A The replacement of the beneficiary of the guarantee under the terms of the preceding paragraph depends on

authorization of the member of the Government responsible for the area of finance, with

faculty of delegation, preceded by the opinion of the Bank of Portugal, owing from the

same to be given notice to the Assembly of the Republic within 5 days of

count of the date of the authorization.

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Article 59.

Exoneration of the quality of partner

1-In addition to the grounds provided for in Article 240 (1) of the Code of Societies

Commercials (CSC), can the state exonerate itself of the quality of partner in society

commercial in which it detains equity equal to or less than 10% of the social capital, whose

value does not exceed € 2500 and present reduced liquidity, and that in the last five years

has presented negative results or has not distributed dividends, provided that

if you check any of the following requirements:

a) The participation has been declared lost in favour of the State or has come to

respective title by legitimate succession, prescription, or extinction of person

collective partner;

b) State participation originates from the conversion of credits in capital

social in the context of special process of company recovery or

insolvency.

2-The exoneration provided for in the preceding paragraph shall apply to the provisions of paragraphs 2 and 4 a to 8 of the

article 240 of the CSC, regardless of the type of society concerned.

3-A exoneration of the quality of partner shall be the subject of dissemination on the website

of the DGTF.

Article 60.

Maximum limit for the granting of guarantees by the State and other persons

public law collective

1-The maximum limit for the authorization of the granting of guarantees by the State in 2010 is

fixed, in terms of annual net flows, in € 10150000000.

2-They are not covered by the limit set in the previous number the operations

resulting from deliberations taken within the European Union.

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3-To the limit set out in paragraph 1 add the corresponding to guarantees of credit insurance, of

financial claims, insurance-escrow and investment insurance, to be granted by the State,

which may not exceed the amount equivalent to € 1600000000.

4-The maximum limit for the granting of guarantees by legal persons of public law,

in 2010, it is fixed, in terms of annual net flows, in € 10000000.

5-With observance of the limit set out in paragraph 1, they may benefit from guarantees of the State,

in 2010, the investment projects deemed relevant by resolution of the

Council of Ministers.

6-The provisions of the preceding paragraph shall prevail over any legal provisions in

contrary.

Article 61.

Balances of Chapter 60 of the State Budget

1-The balances of appropriations allocated to the headings of the economic classification " Transfers

currents "," Subsidies "," Financial Assets "and" Other current expenses " entered in the

State budget for 2010, in chapter 60 of the Ministry of Finance and the

Public Administration, may be used in expenses whose payment is achievable

by February 15, 2011, provided that the obligation for the State has been constituted

by December 31, 2010 and be on that date known or estimable the amount

necessary for your compliance.

2-The amounts used in the terms of the previous number are deposited into account

special intended for the payment of the respective expenses, and such account shall be

closed until February 15, 2011.

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Article 62.

Settlement charges

1-The State Budget ensures where necessary, by budgetary allocation

entered in chapter 60 of the Ministry of Finance and Public Administration, the

satisfaction of the obligations of the extinct entities whose remaining asset has been transmitted

for the State, in the seat of sharing, up to the competition of the respective transferred value.

2-The provision of collateral provided for in Article 154 (3) of the CSC shall be waived, when,

in the seat of sharing, the entirety of the remaining asset is transmitted to the State.

Article 63.

Processes of extinction

1-The strictly necessary current expenses that result from dissolution processes,

settlement and extinction of public and participative companies, services and other bodies,

are carried out through Chapter 60 of the Ministry of Finance and Administration

Public.

2-In the framework of the processes referred to in the preceding paragraph involving transfers of

heritage for the State may proceed to the extinction of obligations, by

compensation and for confusion.

CHAPTER VII

State funding and management of public debt

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Article 64.

Funding of the State Budget

1-To cope with the financing needs arising from the implementation of the

State budget, including services and funds endowed with autonomy

administrative and financial, is the Government authorized, under the terms of the h) from the

Article 161 of the Constitution and Article 66 of this Law, to increase the

direct global net borrowing, up to the maximum amount of € 17414000000.

2-The loans and other borrowing transactions contracted in the present

exercise and in advance of the date of the entry into force of this Law shall be charged to the

limit set in the previous number, in it understanding.

Article 65.

Financing of housing and rehousing

1-Stay the IHRU, I. P., authorized:

a) To borrow, up to the limit of € 50000000, for the financing of

operations active within the scope of its business;

b) To use the borrowings under the letter (s) a) of the Article 1 (1)

110. of Law No. 67-A/2007 of December 31 for the financing of the

urban rehabilitation promoted by municipal chambers, by societies of

urban rehabilitation and, under proposal of these and in the framework of their respective operations

of urban rehabilitation, by public entities or private institutions of

public utility, for the recovery of the degraded housing stock.

2-The limit set out in paragraph a) of the previous number competes for the effects of the global limit

provided for in the previous article.

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Article 66.

General conditions of financing

1-Under the terms of the h) of Article 161 of the Constitution, is the Government authorized to

borrow amortizable loans and carry out other borrowing operations,

particularly reporting transactions with representative securities of debt

direct public of the State, irrespective of the rate and currency of denomination,

whose product of the issue, net of more and of less-valued, does not exceed, in the whole,

the amount resulting from the addition of the following values:

a) Amount of limits for the addition of direct global net borrowing

set out in accordance with Articles 64 and 72 of this Law;

b) Amount of public debt redemptions carried out during the year, in the

respective due dates or anticipated by convenience of management of the

debt, calculated, in the first case, second the contractual value of the amortization and,

in the second case, second the respective cost of acquisition on the market;

c) Amount of other operations involving reduction of public debt,

determined by the cost of acquisition in the market of the subject debt reduction.

2-Public debt write-offs that are carried out by the Regularization Fund

of the Public Debt as an application of revenue from privatizations are not considered

for the purposes of the point b) of the previous number.

3-The term of the loans to be issued and the borrowing operations to be carried out under

of the provisions of paragraph 1 shall not be more than 50 years.

Article 67.

Debt denominated in currency other than euro

1-A currency exposure in currencies other than the euro may not surpass, in each

moment, 10% of the total direct public debt of the State.

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2-For the purposes of the provisions of the preceding paragraph, it is understood by currency exposure the

amount of financial liabilities, including those relating to operations of

financial derivatives associated with loan contracts, whose foreign exchange risk is not

find covered.

Article 68.

Floating debt

For satisfaction of transitional treasury needs and greater flexibility of management of the

issuance of founded public debt, lies the Government authorized to issue floating debt,

by staying the cumulative amount of live emissions at each time subject to the limit

maximum of € 25000000000.

Article 69.

Buying in market and exchange of debt securities

1-A to improve the conditions of trading and transaction of public debt securities

direct from the State, increasing the respective liquidity, and with a view to the improvement of the

state funding costs, lies the authorized Government, through the member of the

Government responsible for the area of finance, with faculty of delegation, to proceed to

early amortization of loans and to carry out market purchasing operations

or debt instrument exchange operations, amortizing them in advance

debt securities that, in this form, are withdrawn from the market.

2-The essential conditions of the operations referred to in the preceding paragraph, specifically

modalities of realization and debt instruments covered, are approved by the

Government, through the member of the Government responsible for the area of finance, and shall:

a) Safeguarding the general principles and objectives of direct public debt management

of the State, in particular those laid down in Article 2 of Law No. 7/98, of 3 of

February;

b) Respect the value and market equivalence of debt securities.

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Article 70.

Management of direct government debt of the State

1-Stay the authorized Government, through the member of the Government responsible for the area of

finance, to carry out the following direct public debt management operations of the State:

a) Substitution between the issuance of the various modalities of loans;

b) Strengthening appropriations for capital amortization;

c) Advance payment, total or partial, of loans already contracted;

d) Conversion of existing loans, in the terms and conditions of the issue or the

contract, or by agreement with the respective holders, when the conditions of the

financial markets thus advising you.

2-A In order to streamline the negotiation and transaction of representative securities of

public debt, it is still the authorized Government, through the member of the Government

responsible for the area of finance, with the faculty of delegation, to carry out operations of

reporting with representative securities of direct public debt of the State.

3-For the purposes of the provisions of the article and in the preceding paragraph and with a view to the realization

of liquidity-boosting operations in secondary market, as well as intervention

in financial derivatives transactions imposed by the efficient active debt management

direct public of the State, may the Public Debt Regularization Fund subscribe

and / or acquire representative securities of public debt.

4-A Budget enrollment of financial flows arising from operations associated with the

management of the portfolio of the direct public debt of the State and the management of the availabilities of

treasury of the State shall be carried out in accordance with the following rules:

a) Expenses arising from financial derivatives transactions are deducted

of the recipes obtained with the same operations, the respective balance being always

entered under the heading of the expenditure;

b) The interest income resulting from operations associated with the issuance and management of the

direct public debt of the State are abated to expenditure of the same nature;

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c) The interest income resulting from the operations associated with the application of the

surplus of state treasury, as well as those associated with advances

of treasury, are abated to the interest expense of the direct public debt of the

State;

d) The provisions of the previous paragraphs shall not waiver the accounting record

individualized from all financial flows, albeit merely scriptural,

associated with the operations referred to therein.

5-The addition of direct global net borrowing that is necessary to give

compliance with the provisions of paragraph 3, up to the limit of € 1500000000, is carried out by

the counterpart of a reduction, to the same extent, of the ceiling laid down in Article 72.

CHAPTER VIII

Initiative for the enhancement of financial stability

Article 71.

Extraordinary concession of personal guarantees of the State

1-Exceptionally, may the State grant guarantees, in 2010, pursuant to the law, to

enhancement of financial stability and availability of liquidity in the markets

financial.

2-The maximum limit for the authorization of the granting of guarantees provided for in the number

previous is € 9146200000 and add to the limit set out in Article 60 (1).

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Article 72.

Funding

Exceptionally, to cope with the financing needs, with a view to the

enhancement of financial stability and provision of liquidity in markets

financial, is the Government authorized, under the terms of the h) of Article 161 of the

Constitution and Article 66, to increase direct global net borrowing up to the

amount of € 9146200000, which is to be increased to the maximum amount referred to in Article 64.

Article 73.

Duration

1-Article 2 of Law No 63-A/2008 of November 24 is replaced by the following:

" Article 2.

[...]

1-[...].

2-[...].

3-The modalities provided for in paragraph 1 have a subsidiary and temporary nature,

being applicable to operations of capitalization of credit institutions to

carry out until June 30, 2010.

4-Should it be justified in the face of the conditions of operation of the markets

financial, may the deadline set out in the preceding paragraph be extended to

December 31, 2010, through dispatch of the member of the Government

responsible for the area of finance, preceded by advice from the Bank of

Portugal. "

2-A The granting of guarantees under the Act No. 60-A/2008 of October 20 is

also subject to the period and the respective conditions of extension, provided for in the

previous number.

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Article 74.

Support for the recovery of the applications of customers of the Portuguese Private Bank,

S. A.

1-Stay the authorized Government, through the member of the Government responsible for the area of

finance, with faculty of delegation, to be assured of the holders of Return accounts

Absolute of Indirect Investment Guaranteed from the Portuguese Private Bank,

S. A., who are participants in the special investment fund that comes to be

constituted for the recovery of the respective applications, and which meet the criteria of

legally applicable eligibility of the Deposit Guarantee Fund and the System of

Compensation for Investors, recovery of up to € 250000 per account holder of the

referred to applications, in the terms that are to be defined by dispatching.

2-For the purposes of the provisions of the preceding paragraph, the recovery of up to € 250000 is set at the

amount corresponding exclusively to the difference between the nominal value of the

applications of the holders of Indirect Investment Absolute Return accounts holders

Guaranteed, at the date of November 24, 2008, and the total nominal value received by the

holders of the units of participation benefiting from the provisions of the number

previous, up to the end term of the initial term of the Special Fund of

Investment, as a result, in particular, of the Actioning of the Guarantee Fund

of Deposits and the Investor Compensation System, of the participation in the Fund

Investment Special and in the settlement of its heritage, regardless of the

nature of these receipts, the title of compensation indemnifying, amortization of

capital, distribution of income, share of assets in liquidation, or any

another.

CHAPTER IX

Financing and transfers to the autonomous regions

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Article 75.

Budgetary transfers to the autonomous regions

1-Pursuant to Article 37 of the Organic Law No. 1/2007 of February 19, they are

transferred the following monies:

a) 299562070 for the Autonomous Region of the Azores;

b) € 195314717 for the Autonomous Region of Madeira.

2-Pursuant to Article 38 of the Organic Law No. 1/2007 of February 19, they are

transferred the following monies:

a) 59912414 for the Autonomous Region of the Azores;

b) € 8545019 for the Autonomous Region of Madeira.

Article 76.

Financing needs of the Autonomous Regions

1-Autonomous Regions of the Azores and Madeira cannot agree contractually

new loans, including all forms of debt, which entail an increase

of your net borrowing.

2-Can be excepted from the provisions of the preceding paragraph, under the terms and conditions to

define by dispatching the member of the Government responsible for the area of finance, the

loans and depreciation earmarked for the financing of projects with

comprised of community funds and the regularization of overdue debts of the

Autonomous Regions.

3-The amount of regional net borrowing, compatible with the concept of

need for funding from the European System of National and Regional Accounts

(SEC95), is equivalent to the difference between the sum of the financial liabilities, any that

be its form, including, notably the borrowings, the contracts of

financial leasing and debts to suppliers, and the sum of financial assets, in

special the cash balance, the deposits in financial institutions and the applications of

treasury.

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CHAPTER X

Direct taxes

Section I

Tax on the Income Of Singular Persons

Article 77.

Amendment to the Income Tax Code of Singular People

Articles 3, 28, 30, 45, 55, 60, 68, 70, 71, 72, 82, 82, 82, 82, 82, 82, 82, 82, 82, 82

85, 86, 92, 100, 101 and 115 of the Income Tax Code of Persons

Singular, approved by the Decree-Law No. 422-A/88 of November 30, abbreviated

designated by IRS Code shall be replaced by the following:

" Article 3.

[...]

1-[...].

2-[...].

3-For the purposes of the provisions of the provisions of h) and i) of the previous number,

they consider income from isolated acts of those who do not

result from a predictable or repeated practice.

4-[...].

5-[...].

6-[...].

Article 28.

[...]

1-[...].

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2-Ficam covered by the simplified scheme the taxable persons who, in the

exercise of their activity, have not surpassed in the period of

taxation immediately preceding, a net annual amount of

income from this category of € 150000.

3-[...].

4-[...].

5-[...].

6-A The application of the simplified scheme cesses only when the amount to

referred to paragraph 2 is exceeded in two periods of taxation

consecutive or, when the is in a single exercise, in amount

greater than 25%, in which case taxation by the accounting regime

organized if it does from the taxation period following that of the

verification of any of these facts.

7-[...].

8-[...].

9-Whenever, from the application of the technical-scientific basis indicators to which

refers to Article 31 (1), if it determines a taxable income

higher than that results from the coefficients set out in paragraph 2 of the same

article, may the taxable person, in the exercise of the entry into force of those

indicators to opt out, within the term and under the terms set out in the b) of paragraph 4,

by the organized accounting regime, yet it has not elapsed

the minimum period of stay in the simplified regime.

10-In the exercise of commencement of activity, the framework in the scheme

simplified make-up, verified the remaining assumptions, in

compliance with the annual value of estimated income, constant

declaration of commencement of activity, if no option is exercised to which

refers to paragraph 3.

11-[...].

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12-[...].

13-[...].

Article 30.

[...]

The determination of the taxable income of the isolated acts is subject to the

simplified or organized accounting regime, as it results from the

provisions of Article 28 para. .

Article 31.

[...]

1-[...].

2-Until the approval of the indicators mentioned in the preceding paragraph, or in the

your absence, the taxable income is obtained by adding to the

income derived from service benefits made by the partner to

a society covered by the tax transparency regime, on the terms

of the paragraph b) of Article 6 (1) of the IRC Code, the amount

resulting from the application of the coefficient of 0.20 to the value of sales of

goods and products and the coefficient of 0.70 to the remaining

income from this category, excluding the variation of

production.

3-[...].

4-[...].

5-[...].

6-[ Revoked ].

7-[...].

8-[...].

9-[...].

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Article 45.

[...]

1-For the determination of the gains subject to IRS considers the value of

acquisition, in the case of goods or rights acquired for free of charge:

a) The value that has been considered for the purposes of settlement of

Tax of the Selo;

b) The value that would serve as a basis for the liquidation of Selo's Tax, if

this was due.

2-[ Revoked ].

3-In the case of real rights on immovable property acquired by isenta donation,

under the terms of the ( e) of Article 6 of the Code of the Selo Tax,

considers value of acquisition the tax value fixed up to

to the two years prior to the donation.

Article 53.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-Gross income of category H of annual value above € 30240,

by holder, have a deduction equal to the amount referred to in paragraphs 1 or 4,

depending on the cases, down, up to its competition, of 13% of the part that

exceeds that annual value.

6-[...].

7-[...].

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Article 55.

[...]

1-[...].

2-[...].

3-[...].

4-The taxable income, determined in the framework of the simplified scheme,

may be deducted from the tax losses ascertained in previous periods

to the one in which the implementation of the scheme is commencing, pursuant to paragraph 3.

5-[...].

6-[...].

7-[...].

Article 58.

[...]

[...]:

a) [...];

b) [...];

c) Income from the amount dependent work lower than that of the

specific deduction set out in paragraph a) of Article 25 (1).

Article 60.

[...]

1-[...]:

a) [...]:

i) During the month of March, when taxable persons only

hajam received or have been placed at your disposal

income from categories A and H.

ii) During the month of April, in the remaining cases.

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b) [...]:

i) During the month of April, when the taxable persons only

hajam received or have been placed at your disposal

income from categories A and H;

ii) During the month of May, in the remaining cases.

2-[...].

Article 68.

[...]

1-[...]:

Collectable Income

(in euros)

Fees

(in percentage)

Normal

(A)

Average

(B)

Up to 4793 10.5 10.5000

From more than 4793 up to 7250 13 11.3471

From more than 7250 up to 17979 23.5 18.5996

From more than 17979 up to 41349 34 27.3039

From more than 41349 up to 59926 36.5 30.1546

From more than 59926 up to 64623 40 30.8702

Higher than 64623 to 42

2-The quantitative of the taxable income, when more than € 4793, is

divided into two parts: one, equal to the limit of the largest of the scales that

on it couber, to which the rate of the column (B) corresponding to that applies

step; another, equal to the surplus, to which the rate of the column (A) applies

concerning the immediately upper echelon.

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Article 70.

[...]

1-From the application of the fees set out in Article 68, it may not result, to

holders of predominantly originated income earners at work

dependent, the availability of a net tax return

lower than the annual value of the increased monthly minimum consideration of 20%,

nor does it result in any tax for the same income, the matter of which

collectable, after the application of the marital quotient, is equal to or less than

€ 1911.

2-[...].

Article 71.

[...]

1-Are subject to withholding of the source at the definitive title, at the liberatory rate of

20%, the following yields obtained in Portuguese territory:

a) The interest on deposits to the order or the time frame, including those of

certificates of deposit;

b) The yields of debt securities, nominations or the bearer,

as well as the income from reporting operations, disposals of

credit, securities accounts with a price guarantee or other

similar or related operations;

c) The incomes to which the points are referred h ), i) , l) and q) of paragraph 2 and the

n Article 5 (3).

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2-Are subject to withholding of the source at the definitive title, at the liberatory rate of

20%, the income from securities paid or placed at the

provision of the respective holders, residents in Portuguese territory,

due to entities that are not domiciled here to which it may

impute the payment, through entities that are

mandated by debtors or holders or ajam on account of one or

others.

3-Except for the provisions of the preceding paragraph the income paid or

placed at the disposal of investment funds constituted of

agreement with national legislation, in which case there is no retention in the

source.

4-Are subject to withholding of the source at the definitive title, at the liberatory rate of

20%, the following yields obtained in Portuguese territory by no

residents:

a) The income of dependent labour and all income

business and professional, yet arising from isolated acts;

b) Any income from capital not referred to in paragraph 1;

c) The pensions;

d) The patrimonial increments provided for in points b) and c) of paragraph 1 of the

article 9.

5-[...].

6-The income referred to in paragraphs 1 and 2 can be encompassed

for the purposes of its taxation, by choice of the respective holders,

residents in national territory, provided that they obtained outside the scope of the

exercise of business and professional activities.

7-[...].

8-[...].

9-[...].

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10-[...].

11-[...].

Article 72.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-The income of capital, as defined in Article 5,

mentioned in Article 71 (1), due by entities not

residents, when not subject to withholding tax in accordance with paragraph 2

of the same article, are taxed autonomously at the rate of 20%.

6-[...].

7-[...].

8-[...].

9-[...].

10-[...].

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Article 74.

[...]

1-If income from categories A, F or H are encompassed that

demonstrably have been produced in years prior to that in

that have been paid or placed at the disposal of the taxable person and this does

the corresponding imputation in the income statement, the respective

value is divided by the sum of the number of years or fraction to which they respect,

a maximum of six, including the year of receipt, applying to the

whole of the yields the rate corresponding to the sum of that

quotient with the yields produced in the year itself.

2-[...].

Article 77.

[...]

The liquidation of the IRS shall be carried out in the immediate year to the one which the

incomes respect, on the following deadlines:

a) Until June 30, on the basis of the declaration given in the deadlines

referred to in subparagraph i) of the points a) and b) of Article 60 (1);

b) Until July 31, on the basis of the declaration given in the deadlines

referred to in subparagraph ii) of the points a) and b) of Article 60 (1);

c) [...].

Article 82.

[...]

1-[...]:

a) [...];

b) [...];

c) [...];

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d) Acquisition of other goods and services directly related to

health expenditure of the taxable person, his household, of the

your ancestry and collateral up to the 3 degree, as long as you duly

warranted through prescription, with the limit of € 65 or

2.5% of the importances referred to in points a) , b) and c) , if superior.

2-[...].

Article 85.

Charges with real estate

1-[...]:

a) Interest and amortization of debts contracted with the acquisition,

construction or property beneficiation for own housing and

permanent or leased duly proven to

permanent housing of the lessee, with the exception of

depreciation carried out by mobilization of the account balances

savings-housing, up to the limit of € 591;

b) Benefits due as a result of contracts concluded with

housing cooperatives or in the scope of the purchasing scheme in

group, for the acquisition of real estate for own housing and

permanent or leasing for permanent housing of the

tenant, duly substantiated, in the party respecting the

interest and amortization of the corresponding debts, up to the limit of

€ 591;

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c) Importances, net of subsidies or official comholdings,

supported by way of income by the tenant of urban building or

of its autonomous fraction for permanent housing purposes, when

referring to leasing contracts concluded to be covered in the

Regime of the Urban Tenure, approved by the Decree-Law

n 321-B/90, of October 15, or of the New Regime of

Urban Lease, passed by Law No. 6/2006, 27 of

February, or paid for title of rents by lease agreement

financial relating to real estate for own and permanent housing

carried out under this scheme, in the part that do not constitute

capital amortization, up to the limit of € 591.

2-[ Revoked ].

3-[...].

4-[...].

5-[...].

6-[...].

7-[...].

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Article 86.

[...]

1-Are deductible to the collection 25% of the sums expended with premiums

of personal accident insurance and life insurance that guarantee

exclusively the risks of death, disability or retirement by old age, in this

last case as long as the benefit is guaranteed, after the 55 years of

age, and 5 of the duration of the contract, relating to the taxable person or his / her

dependent, paid by the one or by third parties, provided that, in this case,

have been demonstrably taxed as income of the subject

passive, with the limit of € 65, dealing with unmarried taxable persons

or judicially separated from people and goods, or from € 130, treating themselves to

taxable persons married and not judicially separated from persons and property.

2-percent ... ago.

3-[...]:

a) Dealing with unmarried or separate taxable persons

judicially of persons and goods, up to the limit of € 85;

b) Treating married and unseparated taxable persons

judicially of persons and goods, up to the limit of € 170;

c) For each dependent upon his or her post, the limits of the previous points are

high in € 43.

4-[...].

5-[...].

Article 92.

[...]

1-[...].

2-[...].

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3-Determine the beginning of the expiry date count, in cases in

that there is place the settlement of tax, the occurrence of any of the

following facts:

a) The non-allocation of real estate to the dwelling of the taxable person or his / her

family aggregate within the period referred to in points a ), b) and c) of paragraph 6 of the

article 10;

b) The course of the reinvestment period of the value of realization of

real estate intended for own and permanent housing of the taxable person

or of your household without the same having been

concretized, in whole or in part, under the terms of the ( a) of paragraph 5

of Article 10;

c) The payment of any capital in life under the terms of paragraph 3 of the

article 27 and paragraph 5 of Article 86 (5).

Article 100.

[...]

1-[...]:

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Annual Salary Scales

(in euros)

Fees

(percentage)

Up to 5156 0

From 5156 up to 6088 2

From 6088 up to 7222 4

From 7222 up to 8971 6

From 8971 up to 10859 8

From 10859 up to 12550 10

From 12550 up to 14376 12

From 14376 up to 18020 15

From 18020 up to 23420 18

From 23420 up to 29650 21

From 29650 up to 40523 24

From 40523 up to 53527 27

From 53527 up to 89 2130 30

From 89213 up to 133847 33

From 133847 up to 223125 36

From 223125 up to 495443 38

Higher than 495443 to 40

2-[...].

3-When, there is no possibility to determine the annual remuneration

estimated, be paid or placed at the disposal income that

exceed the limit of € 5156, the provisions of paragraph 1 of the present apply apply

article.

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4-[...].

Article 101.

[...]

1-[...].

2-Dealing with income referred to in Article 71, the withholding tax

in it foreseen up to:

a) To the debtor entities of the income referred to in paragraphs 1 and 4 of the

article 71;

b) To entities who pay or put at the disposal the income

referred to in Article 71 (2).

3-[...].

4-[...].

5-[...].

6-[...].

7-[...].

Article 115.

[...]

1-[...]:

a) Passing receipt, on an official model, of all the importances

received from its customers, by the benefits of services referred to in

point ( b) of Article 3 (1), albeit by the title of provision,

advance or refund of expenses, as well as of the

income indicated in the paragraph c) of paragraph 1 of the same article; or

b) [...].

2-[...].

3-[...].

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4-[...]. "

Article 78.

Addition to the IRS Code

It is added to the IRS Code, approved by the Decree-Law No. 442-A/88, of 30 of

November, Article 85-A, with the following wording:

" Article 85.

Environmental deductions

1-Are deductible to the collection, provided that they are not likely to be

considered costs for the purposes of category B, 30% of the importances

expended on the acquisition of the following goods, as long as it affects the

personal use, with the limit of € 803:

a) New equipment for use of renewable energy and

equipment for the production of electrical or thermal energy, (co-

generation) by microturbines, with power up to 100 kW, which

consume natural gas, including complementary equipment

indispensable to their functioning;

b) Equipment and works of improvement of the conditions of behaviour

thermal of buildings, of which it directly results its largest

isolation;

c) Vehicles subject to registration, exclusively electric or powered by

non-combustible renewable energy.

2-The deductions referred to in each of the points of the preceding paragraph only

may be used once in every four-year period. "

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Article 79.

Repeal of IRS Code standards

Article 9 (6), Article 31 (2), Article 45 (2), and paragraph 2 of the Article 45

article 85 of the IRS Code.

Article 80.

Amendment to Decree-Law No 42/91 of January 22

Article 9 of the Decree-Law No. 42/91 of January 22 is replaced by the following:

" Article 9.

[...]

1-[...]:

a) [...];

b) [...];

c) [...];

d) The income of category A, which respect the activities carried out

abroad by natural persons residing in territory

portuguese, whenever such income is subject to taxation

effective in the country of the source in similar or identical tax to the IRS.

2-[...].

3-[...]. "

Article 81.

Transitional provisions in the scope of the IRS Code

1-Gross incomes of each of categories A, B and H earned by subjects

liabilities with disabilities are considered, for the purposes of IRS, only for 90% in

2010.

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2-Notwithstanding the provisions of the preceding paragraph, the part of the income excluded from

taxation may not exceed in 2010, per income category, € 2500.

3-The deadlines set out in Articles 60 and 77 of the IRS Code, with the amendments

introduced by this Law, apply as of January 1, 2011.

Section II

Tax on the income of legal persons

Article 82.

Amendment to the Income Tax Code of Collective Persons

The Articles 14, 34, 51, 59, 88, 90, 93, 95, 106, 106, 106, 106, 106, 106, 106.

Tax Code on the Incomes Of Collective Persons, approved by the Decree-

Law No. 442-B/88 of November 30, abbreviated by the IRC Code,

shall be replaced by the following:

" Article 14.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

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6-The provisions of paragraphs 3 and 4 shall also apply in respect of

profits that a resident entity in Portuguese territory, under the conditions

set out in Article 2 of Council Directive No 90 /435/CEE,

of July 23, 1990, place at the disposal of an establishment

stable, located in another member state of the European Union or of the

European Economic Area, of a resident entity in a State

member of the European Union that is under the same conditions and that

detain, in whole or in part, through the establishment

stable a direct participation not less than 10% or with a value of

acquisition not less than € 20000000, provided that this has remained

in its title, uninterrupted mode, for one year.

7-[...].

8-[...].

9-[...].

10-The provisions of paragraphs 3 a to 5 shall also apply to the profits that a

entity resident in Portuguese territory, on the terms and conditions there

referred to, place at the disposal of a resident entity in a State

member of the European Economic Area that is bound by

administrative cooperation in the field of taxation, equivalent to

established within the framework of the European Union, provided that both entities

they fulfil equiparable conditions, with the necessary adaptations, to

set out in Article 2 of Council Directive No 90 /435/CEE,

of July 23, 1990, and make proof of the verification of the conditions and

requirements that depend on that application in the terms set out in the Party

end of paragraph 4, with the necessary adaptations.

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11-The provisions of paragraphs 6 and 7, in the terms and conditions referred to therein, are

equally applicable in relation to the stable establishment, located in another

Member State of the European Union or of the European Economic Area,

of a resident entity in another Member State of Space

European Economic Union that is bound by administrative cooperation

in the field of taxation equivalent to that established within the Union

European.

Article 34.

[...]

1-percent ... namely:

a) Thereof ...;

b) Thereof ...;

c) Thereof ...;

d) Thereof ...;

e) The depreciations of the slight passenger or mixed car viatures,

including electric vehicles, in the part corresponding to the cost of

acquisition or the value of revaluation surplus to the amount to be defined

by portaria of the member of the Government responsible for the area of

finance as well as the pleasure boats and touring planes and all

the spending on these related, provided that such goods are not

affections to the exploitation of the public transport service or not if

is intended to be rented in the exercise of the normal activity of the subject

passive.

2-percent ... ago.

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Article 48.

[...]

1-[...].

2-[...].

3-[...].

4-[...]:

a) The value of achievement corresponding to the totality of the capital parts

must be reinvested, in whole or in part, in the acquisition of

participations in the capital of commercial or civil corporations under form

commercial or in the acquisition, production or construction of fixed assets

tangible, of biological assets that are not consumable or in

investment properties, affections to the holding, in the conditions

referred to in the final part of paragraph 1;

b) The holdings of divested capital must have been held by

period not less than one year and correspond to at least 10% of the

social capital of the participating company or to have an acquisition value

not less than € 20000000, owing to the acquired capital shares

be held for equal period;

c) [...].

5-[...].

6-[...].

7-[...].

Article 51.

[...]

1-[...].

2-[...].

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3-Notwithstanding the provisions of paragraph 1, the scheme laid down therein shall apply, in the

prescribed terms in the preceding paragraph, to the general agencies of insurers

foreign, as well as to the stable establishments of societies

residents in another member state of the European Union and Space

European Economic shall be equiparable to those referred to in the number

previous.

4-[...].

5-The provisions of paragraphs 1 and 2 shall also apply when an entity

resident in Portuguese territory hold a stake, in the terms and

conditions referred to therein, in resident entity in another member state of the

European Union, as long as both entities fulfil the requirements

set out in Article 2 of Council Directive No 90 /435/CEE of the Council,

of July 23, 1990.

6-The provisions of paragraphs 1 and 5 shall also apply to income,

included in the tax base, corresponding to distributed profits that

are attributable to a stable establishment, located in territory

portuguese, from a resident entity in another member state of the Union

European or the European Economic Area, in this case since

there is an obligation for administrative cooperation in the field of taxation

equivalent to that established within the framework of the European Union, which detains

a participation, in the terms and conditions referred to therein, in entity

resident in a member state, provided that both such entities

they fulfil the requirements and conditions set out in Article 2 of the

Council Directive No 90 /435/CEE of July 23, 1990, or, in the

case of entities of the European Economic Area, requirements and

equiparable conditions.

7-[...].

8-[...].

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9-[...].

10-[...].

11-The provisions of paragraphs 1, 2 and 8 shall also apply when an entity

resident in Portuguese territory hold a stake, in the terms and

conditions referred to therein, in resident entity in another member state of the

European Economic Area that is bound by cooperation

administrative in the field of taxation equivalent to that established in the

scope of the European Union, as long as both these entities fulfil

equiparable conditions, with the necessary adaptations, to the established

in Article 2 of Directive No 90 /435/CEE of the Council of July 23

of 1990.

12-For the purposes of the provisions of paragraph 5, in the b) of paragraph 8 and in paragraph 11, the

taxable person shall prove that the entity participates and, in the case of the n.

6, also the beneficiary entity comply with the conditions laid down

in Article 2 of Directive No 90 /435/CEE of the Council of July 23

of 1990, or, in the case of entities of the European Economic Area,

equiparable conditions, upon confirmed and authenticated declaration

by the competent tax authorities of the Member State of the Union

European or the European Economic Area of which it is a resident.

Article 59.

[...]

The determination of taxable profit by indirect methods is carried out by the

director of finance of the area of the head office, effective direction or establishment

stable of the taxable person or by employee in which this delight, and is based

on all the elements that the tax administration possesses, according to

with Article 90 of the General Tax Act and too many applicable legal standards.

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Article 73.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

7-[...]:

a) Companies with registered office or effective direction in Portuguese territory

subject to and not exempt from IRC;

b) [...].

8-[...].

9-[...].

10-[...].

Article 88.

...XX_ENCODE_CASE_One ...

1-[...].

2-[...].

3-[...].

4-Are taxed autonomously, at the rate of 20%, the deductible charges,

supported by the passive subjects mentioned in the preceding number,

relating to light passenger cars or mixed cars whose cost of

acquisition is greater than the amount set out in the terms of the paragraph e) from the

Article 34 (1) when taxable persons present damages

tax in the two periods of taxation prior to the one to which the

these charges concern.

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5-percent ... ago.

6-percent ... ago.

7-percent ... ago.

8-percent ... ago.

9-percent ... ago.

10-[ Revoked ].

11-percent ... ago.

12-[...].

13-Are taxed autonomously, at the rate of 35%:

a) The spending or charges relating to compensation or any

compensation due, unrelated to the delivery of

previously defined productivity targets in the relationship

contractual, when the cessation of manager functions occurs,

administrator or manager, as well as the spending concerning the party that

exceed the value of the remunerations that would be earned by the exercise

of those posts until the end of the contract, when it deals with termination

of a contract before the term, whatever the modality of

payment, whether this is carried out directly by the subject

passive, whether there is transfer of the inherent responsibilities to

a other entity;

b) The spending or charges relating to bonuses and other remuneration

variables paid to managers, administrators or managers when these

represent a plot of more than 25% of the annual remuneration and

possesses value of more than € 27500, unless your payment is

subordinated to the deferment of a party not less than 50% by a

minimum period of three years and conditioned to positive performance

of society over that period.

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Article 90.

[...]

1-A liquidation of the IRC procures itself on the following terms:

a) [...];

b) In the absence of the submission of the declaration referred to in Article 120, the

settlement is carried out until November 30 of the year following that of

respect or, in the case provided for in paragraph 2 of that article, until the

end of 6. the month following that of the deadline for submission of the

statement therein mentioned and is based on the annual value of the retribution

monthly minimum or, when higher, the totality of the taxable amount

of the closest exercise that is to be determined;

c) [...].

2-[...].

3-[ Revoked ].

4-[...].

5-[...].

6-[...].

7-[...].

8-[...].

9-[...].

10-[...].

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Article 92.

[...]

1-For entities that exercise, in the main title, an activity of

commercial, industrial or agricultural nature, as well as non-residents

with stable establishment in Portuguese territory, the tax settled

in accordance with Article 90 (1), net of the deductions provided for in the

points a) and b) of paragraph 2 of the same article, may not be less than 75% of the

amount that would be ascertained if the taxable person did not enjoy

tax benefits, of the schemes provided for in Article 43 (13) and of the

article 75.

2-[...].

Article 93.

[...]

1-[...].

2-[...].

3-taxable persons may still, without prejudice to the provisions of paragraph 1, be

reimbursed from the party that was not deducted under the same precept,

provided that the following requirements have been fulfilled:

a) [...];

b) [...].

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Article 95.

[...]

1-Where, in respect of the profits referred to in paragraphs 3, 6, 8, 10 and 11 of the

article 14, the withholding has been carried out by not checking the

temporal requirement of holding the minimum participation in them,

there may be place for the return of the tax that has been withheld at the source

to the date on which the period of one year is complete, in the case of paragraphs 3, 6,

10 and 11, and of two years, in the case of paragraph 8, of uninterrupted detention of the

participation, by request of the beneficiary of the income,

directed at the competent departments of the Directorate General of Taxes, the

present within two years counted from that date, and shall be made

the evidence required in paragraph 4, paragraph 9 or paragraph 10 of the same article, as

the case.

2-[...].

Article 98.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

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7-The beneficiary entities of the income, which check the conditions

referred to in paragraph 1 and (1) b) of paragraph 2 of this Article and in paragraphs 3 and

the following of Article 14, when no proof has been made in the

deadlines and under established conditions, they may request full refund or

partial tax that has been withheld at the source, within two years

numbered from the term of the year in which the operative event of the

tax, upon presentation of an approved model form

by the member of the Government responsible for the area of finance and, when

necessary, of other elements that allow to affer the legitimacy of the

refund.

8-[...].

9-[...].

Article 105.

[...]

1-[...].

2-The payments on account of the taxable persons whose turnover

of the period of taxation immediately preceding that in which they are due

carry out such payments is equal to or less than € 498 797.90

correspond to 70% of the amount of tax referred to in the number

previous, reparty by three equal amounts, rounded, by excess,

for euros.

3-The payments on account of the taxable persons whose turnover

of the period of taxation immediately preceding that in which they are due

carry out these payments is greater than € 498 797.90 correspond to

90% of the amount of tax referred to in paragraph 1, rebroken by three

equal amounts, rounded up, by excess, for euros.

4-[...].

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

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5-[...].

6-[...].

7-[...].

Article 106.

[...]

1-Without prejudice to the provisions of the paragraph a) of Article 104 (1), the subjects

liabilities mentioned therein become subject to a special payment by

account, to be carried out during the month of March or, in two instalments, during

the months of March and October of the year to which you respect or, in the case of

adopt a period of taxation not coinciding with the calendar year, in the

3. month and in the 10. month of the respective taxation period.

2-The amount of the special payment per account is equal to 1% of the volume of

business relative to the previous taxation period, with the minimum threshold

of € 1000, and, when higher, is equal to this increased limit of 20% of the

surplus part, with the maximum limit of € 70000.

3-To the amount ascertained in the terms of the preceding paragraph the

payments per account calculated in the terms of the previous article,

performed in the previous taxation period.

4-For the purposes of the provisions of paragraph 2, the turnover corresponds to the

value of sales and services provided.

5-In the case of banks, insurance companies and other entities in the sector

financial for which it is planned to implement plans of

specific accounting, the turnover is replaced by the interest and

similar income and commissions or by the gross written premiums,

depending on the nature of the activity carried out by the taxable person.

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6-In the resale sectors of fuels, of tobacco, of subject vehicles

to car and alcohol tax and alcoholic beverages may not be

considered, in the calculation of the special payment on account, the taxes

below nominees, when included in earnings:

a) Special consumption taxes (IEC);

b) Tax on Vehicles (ISV).

7-For the purposes of the provisions of the a) from the previous number, when it is not

possible to determine the taxes actually included in earnings

the following percentages may be deducted:

a) 50% in the income relating to the sale of gasoline;

b) 40% in the income relating to the sale of diesel fuel;

c) 60% in the income relating to the sale of cigarettes;

d) 10% in the income relating to the sale of cigarillos and cigars;

e) 30% in the income on the sale of fine cutting tobacco

intended for enrolling cigarettes;

f) 30% in the income relating to the sale of the remaining smoking tobacco.

8-For the purposes of the provisions of paragraph 2, in relation to organizations of

producers and producer groups in the agricultural sector that

have been recognized under community regulations, the

income from the activities for which it was granted the

recognition are excluded from the calculation of the special payment by

account.

9-[ Revoked ].

10-The provisions of paragraph 1 shall not apply in the period of taxation of commencement of

activity and the following.

11-Stay dispensed from making the special payment on account:

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a) Taxable persons fully exempt from IRC, yet the exemption

do not include income that is subject to taxation by retention

in the source with definite character;

b) The taxable persons who find themselves with processes within the

Code of Insolvency and Business Recovery, as of the date

of the establishment of that process;

c) The taxable persons who have left to make sales or

services benefits and have delivered the correspondent

declaration of cessation of activity referred to in Article 33 of the

Code of VAT.

12-When the special taxation regime of the groups of

societies, is due a special payment on account by each of the

societies of the group, including the dominant society, by the latter

last the obligations to determine the overall value of the special payment

on account by deducting the amount of the payments on their respective account,

and to proceed to its delivery. "

Article 83.

Exceptional autonomous taxation of the financial sector

They are subject to autonomous taxation at IRC headquarters at the single rate of 50% per the spending or

charges relating to bonuses and other variable remuneration, paid or ascertained in 2010 by

credit institutions and financial companies, to administrators or managers, when these

represent a plot of more than 25% of the annual remuneration and possess superior value to

€ 27500.

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Article 84.

Transitional rules for the simplified scheme

1-The taxable persons covered by the simplified profit determination scheme

taxable, whose period of validity is still under way on the first day of the period of

taxation that starts in 2010, remain in the simplified regime of determination of the

taxable profit up to the end of this period, finale of which they consider to be covered by the

article 10 of the Decree-Law No. 158/2009 of July 13, if they check the

assumptions on it provided for.

2-The taxable persons referred to in the preceding paragraph may opt for the application of the fees

constants of Article 87 (1) of the IRC Code.

3-A The option referred to in the preceding paragraph is exercised in the periodic declaration of

income as referred to in point b) of Article 117 (1) of the IRC Code.

Article 85.

Repeal of IRC Code standards

1-Are repealed Article 52 (3), Article 58 (3), Article 87 (10) of the article

88, the Article 90 (3) and Article 106 (9) of the IRC Code.

2-A repeal of Article 52 (3), Article 58 (3) of Article 87 (10) of the

Article 88 and Article 90 (3) of the IRC Code as well as the amendments

introduced by this Act to Article 59 (a) a) of Article 73 (7), para. b)

of Article 90 (1) and Article 92 which report to the simplified scheme,

produce effects as of January 1, 2011.

CHAPTER XI

Indirect taxes

Section I

Value added tax

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Article 86.

Amendment to the Value Added Tax Code

Articles 2, 19, 36, 89, and 92 and 92 of the Value Added Tax Code,

approved by the Decree-Law No. 394-B/84 of December 26, abridgingly designated by

Code of VAT, shall be replaced by the following:

" Article 2.

[...]

1-[...]:

a) [...];

b) [...];

c) [...];

d) [...];

e) [...];

f) [...];

g) [...];

h) [...];

i) [...];

j) [...];

l) The natural or legal persons referred to in ( a) that

hold of registered office, stable establishment or domicile in

national territory and which practice operations that confirm the right to

full or partial deduction of the tax, when they are acquirers of

benefits of services that have the subject rights of issuance,

certified emission reductions or emission reduction units

of greenhouse gases, to which the Decree-Law refers

n. 233/2004, of December 14.

2-[...].

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3-[...].

4-[...].

5-[...].

Article 19.

[...]

1-[...]:

a) [...];

b) [...];

c) The tax paid for the purchases of goods or services covered by the

points e) , h) , i) , j) and l) of Article 2 (1);

d) [...];

e) [...].

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

Article 36.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

7-[...].

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8-[...].

9-[...]

10-[...].

11-[...].

12-[...].

13-In the situations provided for in points i ), j ) and l) of Article 2 (1), the

invoices or equivalent documents issued by the transmitters of the

goods or providers of the services shall contain the expression " VAT due

by the acquirer ".

Article 78.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

7-taxable persons may deduct the tax relating to credits yet

considered uncollectable:

a) In the process of implementation, after the registration referred to in point (a) c) from the

n Article 806 (2) of the Code of Civil Procedure;

b) [...];

c) In the terms of agreement obtained in the extrajudicial procedure of

conciliation, in accordance with the Decree-Law No. 316/98, of 20

of October, as amended by Decree-Law No. 201/2004, of 18 of

August.

8-[...].

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Proposal for Law No. 9/XI/1.

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9-[...].

10-[...].

11-[...].

12-[...].

13-[...].

14-[...].

15-[...].

16-[...].

17-[...].

Article 89.

[...]

1-The head of the competent finance department proceeds to the officious liquidation

of the tax when the taxable person does not comply with the obligations provided for

in the paragraph b) of Article 67 (1).

2-[...].

Article 92.

Notification of additional settlements and countervailing interest

In the cases provided for in Article 87, the Directorate General of Taxes, when

dispose of all the elements necessary for the clearance of the tax or

of the countervailing interest, proceeds to the notification of the taxable persons, in the

Terms of the Code of Procedure and the Tributal Process. "

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Article 87.

Legislative authorisation in the VAT

1-It is the Government authorized to revoke the special VAT taxation scheme of the

gaseous fuels, provided for in Article 32 of Law No 9/86 of April 30, amended by

Law No. 3-B/2000 of April 4.

2-In the sense of avoiding double taxation situations arising from the provisions of the number

previous, is the Government authorized to adopt measures allowing the subjects

liabilities that trade the said fuels to deduct the VAT corresponding to the

respective stocks on the date on which the revocation of the special scheme of

taxation.

Article 88.

Amendment to Decree-Law No 198/90 of June 19

Article 6 of the Decree-Law No. 198/90 of June 19 is replaced by the following:

" Article 6.

1-Are exempt from the value added tax, entitled to

deduction of the tax borne upstream, pursuant to Rule 20 of the

Value Added Tax Code, the sales of

goods of value of more than € 1000 per invoice made by a

supplier to a national exporter, exported in the same state, since

that:

a) The departure of goods from the customs territory of the Community

occur up to 60 days, from the date of acceptance of the declaration

export customs;

b) The period that elapses between the date of the invoice, issued by the

supplier, and the date of acceptance of the customs declaration of

export does not exceed 30 days

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2-[...].

3-[...].

4-[...].

5-When, at the time of delivery of the customs declaration of export,

some of the elements required in the ( and ), f) and g) of the previous number

are not known to be provided by the exporter, at the most

short period of time, which may not exceed the time limit set out in the paragraph

a) of paragraph 1.

6-[...].

7-If, finite the 90-day period from the date of the invoice issued by the

supplier, the same is not in possession of the certificate endorsed by the

customs services shall, within the period referred to in Article 36 (1) of the

Value Added Tax Code, proceed to liquidation

of the tax, debiting it to the exporter in invoice or document

equivalent issued for the purpose.

8-[...].

9-[...].

10-The supplier may carry out the regularisation of the tax to which the

n. 7, within the time set out in Article 98 (2) of the Tax Code

on Value Added, as long as it is in the possession of the certificate,

targeted by the customs services, and the proof that the purchaser took

knowledge of rectification or of which has been refunded from tax,

without what is deemed to be undue the respective deduction. "

Article 89.

Transfer of VAT for the development of regional tourism

1-A transfer in title of VAT intended for regional tourism entities is

€ 20800000.

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2-A revenue to be transferred to regional tourism entities under the number

previous is distributed on the basis of the criteria set out in the Decree-Law No. 67/2008, of

April 10, amended by Decree-Law No. 187/2009 of August 12.

Section II

Stamp duty

Article 90.

Amendment to the Selo Tax Code

Articles 1 to 3, 5, 7, 23, 23 and 44 of the Selo Tax Code, approved by the

Decree-Law No. 150/99 of September 11, shall be replaced by the following:

" Article 1.

[...]

1-The stamp duty focuses on all acts, contracts, documents,

securities, roles, and other facts provided for in the General Table, including the

free transmissions of goods.

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

7-[...].

8-The provisions of paragraph 2 shall not apply to the situations provided for in the appropriation No. 11.2

of the General Table.

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Article 2.

[...]

1-[...]:

a) [...];

b) [...];

c) [...];

d) [...];

e) [...];

f) [...];

g) [...];

h) Other entities that intervene in acts and contracts or emit

or use the documents, titles or papers;

i) [...];

j) [...];

l) [...];

m) [ Repealed ];

n) [ Repealed ];

o) [...];

p) The entities that award the bingo, raffles and game prizes

of the lotus, as well as any awards for drawing or contests.

2-[...].

3-[...].

Article 3.

[...]

1-[...].

2-[...]

3-[...]:

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a) [...];

b) [...];

c) [...];

d) [...];

e) [...];

f) [...];

g) [...];

h) [ Repealed ];

i) [...];

j) [...];

l) [...];

m) [ Repealed ];

n) [...];

o) [...];

p) [ Repealed ];

q) [ Repealed ];

r) [ Repealed ];

s) [ ... ];

t) In the bingo awards, the raffles and the game of the lotus as well as in

any awards for draw or contests, the beneficiary.

4-[ Revoked ].

Article 5.

[...]

[...]:

a) [...];

b) [...];

c) [...];

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d) [...];

e) [...];

f) [...];

g) [...];

h) [...];

i) [ Repealed ];

j) [ Repealed ];

l) [...];

m) [...];

n) In the event of acts, contracts, documents, titles, papers and other

facts provided for in the General Table annexed to this Code in which

do not intervene to any title legal persons or persons

singular in the exercise of trade, industry or

provision of services, when they are presented before any

public entity;

o) [ Repealed ];

p) [...];

q) [...];

r) [...];

s) [ Repealed ];

t) In the bingo awards, the raffles and the game of the lotus as well as in

any awards for drawing or contests, at the time of

assignment.

Article 7.

[...]

1-[...]:

a) [...];

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b) [...];

c) [ Repealed ];

d) [...];

e) [...];

f) [...];

g) [...];

h) [...];

i) [...];

j) [...]

l) [...];

m) [...];

n) [...];

o) [...];

p) [...];

q) [...];

r) [ Repealed ];

s) [ Repealed ];

t) The acts, contracts and operations relating to acquisitions of real estate by

public business entities responsible for the public network of

schools, intended directly or indirectly to the attainment of their purposes

statuary as well as those in which these entities are

actors or recipients and the tax constitutes their burden.

2-[...].

3-[...].

4-The provisions of the p) of paragraph 1 does not apply when it deals with tax

due under the terms of the General Table 11.2 allowance.

5-[ Previous Article No 4 ].

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Article 22.

[...]

1-[...].

2-[...].

3-[...].

4-The provisions of paragraphs 2 and 3 shall not apply to the facts provided for in the appropriations

n. ºs 1.1, 1.2 and 11.2 of the General Table.

Article 23.

[...]

1-[...].

2-[...].

3-[ Revoked ].

4-[...].

5-[...].

6-In the subject documents and securities subject to tax, the value of the

tax and the date of settlement.

Article 44.

[...]

1-The tax is paid in the treasury of finance, or in any other place

authorized under the law, up to the day 20 of the month following that in which

the tax obligation has constituted itself.

2-[...].

3-[...].

4-[...]. "

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Article 91.

Amendment to the General Table of the Selo Tax

The 11 appropriation of the General Selo Tax Table, appends to the Selo Tax Code,

is approved by Law No. 150/99 of September 11, it is replaced by the following:

" 11-[...].

11.1-[...].

11.2-The prizes of bingo, raffles and the game of the lotus, as well as of

any draw or contests, with the exception of the awards of the games

Social provided in the appropriation 11.3 of this Table-on the illiquid value,

add 10% when awarded in kind:

11.2.1-From bingo-25%

11.2.2-Of the remaining-35%

11.3-[...]. "

Article 92.

Revocation of provisions of the Selo Tax Code

1-Are repealed the points m) and n) of Article 2 (1), h ), m ), p) , q ), and r) of paragraph 3 and paragraph 4

of Article 3, i) , j) , o) and s) of Article 5, c ), r) and s ) of Article 7 (1), Article 3 (3)

23., and Articles 59 and 66 of the Selo Tax Code, approved by the Decree-Law

n. 150/99, of September 11.

2-Are repealed the monies 3, 7, 8, 12, 13, 15, 20, 20 and 26 of the General Tax Table of the

Seal of the Selo Tax Code, approved by the Decree-Law No. 150/99, of 11 of

September.

CHAPTER XII

Special taxes

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Section I

Excise taxes

Article 93.

Amendment to the Code of Excise Taxes

Articles 52, 55, 57, 83, and 84 and 84 of the Code of Excise Taxes,

approved by Decree-Law No. 566/99 of December 22, they go on to the following

wording:

" Article 52.

[...]

1-[...].

2-[...]:

a) More than 0.5% vol. and less than or equal to 1.2% vol. of alcohol

acquired-€ 6.96 hl;

b) More than 1.2% vol. of alcohol purchased and less than or equal to 8. Plato

-€ 8 ,72 /hl;

c) More than 1.2% vol. of alcohol purchased and more than 8. and lower or

equal to 10º Plato-€ 13 ,92 /hl;

d) More than 1.2% vol. of alcohol purchased and more than 10. and lower

or equal to 13º Plato-€ 17 ,44 /hl;

e) More than 1.2% vol. of alcohol purchased and more than 13. and lower

or equal to 15º Plato-€ 20 ,90 /hl;

f) More than 1.2% vol. of alcohol purchased and higher than 15. Plato

-€ 24 ,45 /hl.

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

116

Article 55.

[...]

1-[...].

2-A The tax rate applicable to intermediate products is € 58 ,78 /hl.

Article 57.

[...]

1-[...].

2-A The tax rate applicable to spirit drinks is € 1009 ,36 /hl.

Article 73.

[...]

1-[...].

2-[...].

3-A rate applicable to methane and oil gases used as

carburant is € 109 ,65/1000 kg and, when used as fuel, is

fixed between € 7.81 and € 9/1000 kg, being equally applicable to acetylene

used as a fuel.

4-[...].

5-[...].

6-[...].

7-[...]:

a) [...];

b) [...];

c) [...];

d) [...];

e) [...];

f) [...];

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

117

g) With the rate understood between € 100 and € 260 /1000 l, the diesel of

heating sorted by CN code 2710 19 45.

8-[...].

9-[...].

10-[...]

11-percent ... ago.

Article 83.

[...]

1-[...].

2-[...].

3-[...].

4-[...]:

a) Specific element-€ 67.58

b) [...].

5-[...].

Article 84.

[...]

The tax on cigars on cigars, cigarillos, fine cut tobacco

intended for enrolling cigarettes and remaining smoking tobacco takes the shape

ad valorem , resulting from the application to the respective selling price to the public

in the following percentages:

a) Charutos-12.35%;

b) Cigarillos-12.35%;

c) Fine-cut tobacco intended for enrolling cigarettes-49.77%;

d) Remaining smoking tobacco-41.78%. "

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

118

Section II

Tax on petroleum and energy products

Article 94.

Tax rates on petroleum and energy products

1-Pursuant to the provisions of the Code of Excise Taxes, the values of the

unitary rates of tax applicable on the continent to the products indicated in paragraph 2 are

fixed by porterie of the members of the Government responsible for the areas of finance and

of the economy, taking into consideration the different environmental impacts of each of the

energy products, gradually favoring the least polluting.

2-For the purposes of the provisions of the preceding paragraph, the fixation, or the respective amendment, is

carried out within the following ranges:

Product

Tax Rate NC Code

(in euros)

Maximum Minimum

Petrol with lead ......... 2710 11 51 a 2710 11 59650650

Unleaded gasoline ......... 2710 11 41 a 2710 11 49359650

Oil ......................... 2710 19 21 a 2710 19 25302 339.18

Colored oil and marked .. 2710 19 25 0.00 149.64

Gasoil ......................... 2710 19 41 a 2710 19 49278400

Colored diesel and marked .. 2710 19 41 a 2710 19 49 21 199.52

Fueloil with sulphur content

higher than 1% ............................

2710 19 63 a 2710 19 69

15

34.92

Fueloil with sulphur content

less than or equal to 1% .................

2710 19 61

15

29.93

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

119

3-For the purposes of the provisions of the said Code, the values of the unitary tax rates

applicable on the Island of São Miguel to the products listed below are set by

resolution of the Council of the Regional Government, and may be amended within the

following intervals:

Product

Tax Rate NC Code

(in euros)

Maximum Minimum

Petrol with lead ......... 2710 11 51 a 2710 11 59650650

Unleaded gasoline ......... 2710 11 41 a 2710 11 49359650

Oil ......................... 2710 19 21 a 2710 19 25 49.88 339.18

Gasoil ......................... 2710 19 41 a 2710 19 49 49.88 400

Agricultural gasoil ............... 2710 19 41 a 2710 19 49 21 199.52

Fueloil with sulphur content

higher than 1% ............................

2710 19 63 a 2710 19 69

0

34.92

Fueloil with sulphur content

less than or equal to 1% .................

2710 19 61

0

29.93

4-For the purposes of the provisions of the said Code, the values of the unitary tax rates

applicable in the Autonomous Region of Madeira to the products referred to in paragraph 2 are set

by porterie of the competent member of the Regional Government, and may be amended

within the intervals set in the same number.

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

120

Article 95.

Additional to the rates of the tax on petroleum and energy products

1-Maintains in force in 2010 the additional to the tax rates on products

oil and energy, in the amount of € 0.005 per litre for petrol and in the

amount of € 0.0025 per litre for road diesel and colourful diesel and

marked, which constitutes own revenue from the permanent financial fund

provided for in Decree-Law No. 63/2004 of March 22 to the maximum extent of

€ 30000000 annual.

2-The additional one referred to in the preceding paragraph integrates the values of the unitary rates

set in accordance with paragraphs 1 and 2 of the preceding Article.

Section III

Tax on vehicles

Article 96.

Amendment to Law No. 22-A/2007 of June 29

Article 10 of Law No 22-A/2007 of June 29 is replaced by the following:

" Article 10.

[...]

1-[...].

2-A as of January 1, 2014, the tax base of the incident tax

on the generality of light cars of goods and of the

light-use cars of mixed use shall be formed, in addition to the cylinder,

by the respective emission levels of carbon dioxide, passing these

vehicles to be taxed by reference to the tax rates shown in the

table A of the ISV Code, published in Annex I to this Law, without

injury to the reduction that is applicable to them.

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

121

3-By the end of the year 2014, the Institute of Mobility and Transport

Terrestrial, I. P., shall implement the necessary mechanisms to the collection and

treatment of information regarding the emission levels of dioxide from

carbon from the entirety of the cars subject to the ISV. "

Article 97.

Amendment to the Tax Code on Vehicles

Articles 7, 10, 17, 39, and 53 and 53 of the Vehicle Tax Code,

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

ISV Code, shall be replaced by the following:

" Article 7.

[...]

1-[...]:

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

122

TABLE A

Cylinder Component

Rank of Cylinder

(cubic centimeters)

Fees by

centimeters

cubic (in

euros)

Parcel to

Abater

(in euros)

Up to 1250 ........................................ 0.90 670.00

More than 1250 .................................... 4.25 4 857.50

Environmental Component

Step of CO2

(in grams per kilometre)

Fees

(in euros)

Parcel to abater

(in euros)

Petrol vehicles

Up to 115 ..........................................

From 116 a to 145 ....................................

From 146 a to 175 ....................................

From 176 a to 195 ....................................

More than 196 .....................................

Diesel vehicles

Up to 95 ...........................................

From 96 a to 120 .....................................

From 121 a to 140 ....................................

From 141 a to 160 ....................................

More than 161 .....................................

3.57

32.61

37.85

96.20

127.03

17.18

49.16

109.02

121.24

166.53

335.58

3,682.79

4,439.31

14,662.70

20,661.74

1,364.61

4,450.15

11,734.52

13,490.65

20,761.61

2-[...]:

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

123

TABLE B

Cylinder Component

Rank of Cylinder

(cubic centimeters)

Fees by

centimeters

cubic (in

euros)

Parcel to

Abater

(in euros)

Up to 1250 ........................................ 4.04 2 608.94

More than 1250 .................................... 9.56 9 505.32

3-[...].

4-[...].

5-[...].

6-[...].

7-[...].

8-[...].

Article 10.

[...]

[...]:

TABLE C

Cylinder Component

Rank of Cylinder

(cubic centimeters)

Value

(in euros)

From 180 until 750 ......................................................... 51.70

More than 750 ............................................................ 103.30

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

124

Article 17.

[...]

1-[...].

2-[...].

3-For the purpose of registration, the light and heavy motor vehicles, the

motorcycles, the mopeds, the tricycles and the quadricycles, yet

excluded from tax, become subject to the processing of DAV.

4-[...].

5-[...].

Article 30.

[...]

1-The temporary admission scheme provides for the permanence of vehicles

taxable matriculates in another member state of the European Union in the

national territory with a suspension of tax by the maximum term of six

months, followed or interpolated, in each period of 12 months, verified

the following cumulative conditions:

a) Be the vehicles with permanent registration of another State

member and are enrolled in the name of person without a residence

normal in Portugal;

b) Be the vehicles introduced on national territory by the

owners or legitimate holders for their private use.

2-The vehicles subject of temporary admission can only be

conducted on national territory by their owners, spouses or

united in fact, ancestry and descendants in the first degree or by the

your legitimate holders, on the condition that these people do not have

normal residence in Portugal.

3-[...].

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

125

4-[...].

5-[...].

6-For the purposes of this Code shall be deemed to be resident the natural person

which has its normal residence in national territory for equal period

or more than 185 days, per calendar year, as a result of linkages

personal and professional or, in the case of a person with no ties

professionals, as a result of personal linkages indicative of

close relations between her own and the place where she lives, as well as the

legal person who has a seat or permanent establishment in the territory

national.

7-A normal residence of a person whose professional links are situated

in a place other than the place where it possesses your personal links, and that,

by that fact, live alternately in distinct places situated in two

or more member states, considers itself as being situated in place

of your personal links, as long as there are regularly going down.

8-Private individuals voucher for the place of their normal residence by the

presentation of the identity card or by any other document

validly issued by competent authority, and the authorities may

of surveillance, in case of doubts, require other elements of information

or supplementary evidence.

9-[ Previous Article No 7 ].

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

126

Article 39.

Professional use

1-Mediant request of the person concerned, temporary admission into territory

national of light cars of goods enrolled in series

normal in another Member State, for the purpose of professional use, is authorised

by the Directorate General of Customs and Special Taxes on the

Consumption, upon emission of circulation guide, as long as verified

the following conditions:

a) Be the vehicles admitted by person established outside the territory

national, or by your account;

b) Be the vehicles used for the purpose of professional use, as long as it is not

is intended to be essentially used on a permanent basis in territory

national;

c) [...];

d) [...].

2-[ Revoked ].

3-For the purpose of application of the provisions of the a) of paragraph 1, the persons,

residents or not, who act on account of person not established in

national territory, they must be subject to contractual employment relationship and

have been by this duly authorized to drive the vehicle,

a private use may be given, provided that this has a nature

accessory and occasional regarding professional use, and be

provided for in the contract of employment.

4-Professional use of use of light car having in

view the direct exercise of a gainful activity or with an end

lucrative.

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

127

Article 53.

...XX_ENCODE_CASE_One ...

1-percent ... ago.

2-percent ... ago.

3-percent ... ago.

4-percent ... ago.

5-percent ... namely:

a) The vehicles must possess an emission level of CO2 by 130

g/km, confirmed by the respective certificate of conformity;

b) Thereof ...;

c) ...XX_ENCODE_CASE_One ...

d) ...XX_ENCODE_CASE_One ...

6-percent-percent-percent... "

Article 98.

Repeal of ISV Code standards

The Article 39 (2) of the ISV Code is repealed.

Article 99.

Tax incentive for the destruction of light automobiles in end-of-life

Articles 2 and 10 of the Decree-Law No. 292-A/2000 of November 15, pass to

following wording:

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

128

" Article 2.

[...]

1-The tax incentive for the destruction of end-of-life cars is

form of reduction of vehicle tax due by the owner in the

purchase of new lightweight car whose level of CO2 emissions do not

exceed the 130 g/km, in the following terms:

a) Thereof ...;

b) ...XX_ENCODE_CASE_One ... ......

2-percent ... ago.

3-percent ... ago.

Article 10.

[...]

1-The present decree-law shall enter into force on December 1, 2000,

vigorating until December 31, 2010.

2-[...].

3-The incentives provided for in Article 2 (1) shall apply to applications for

reduction of tax on vehicles that are instructed with certificates

of destruction that are found to be valid.

4-The tax incentive provided for in Article 2 (1) may be granted under the

form of reimbursement, in respect of new light cars,

enrolled between January 1, 2010 and the entry into force of the Law of the

State budget for 2010, upon request made by the

owner, in the terms of the procedures to be regulated by the

Directorate General for Customs and Special Taxes on the

Consumption. "

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

129

SECTION IV

Single circulation tax

Article 100.

Amendment to the Code of Single Circulation Tax

Articles 2, 5, 9, 11, 13, 14, and 15 and 15 of the Single Tax Code of

Circulation, which is approved by Annex II to Law No. 22-A/2007 of June 29, passes

following wording:

" Article 2.

[...]

1-[...].

2-[...].

3-In cases of vehicles of categories F and G, it is understood by particular use

the use of a vessel or an aircraft by its owner or

by a natural or legal person who uses it, by rental or to

another title, for non-commercial purposes, specifically for purposes other than

are the transportation of persons, goods or the provision of services,

the onerous title or in the interest of the public authorities.

Article 5.

[...]

1-[...]:

a) Vehicles of the central, regional, local and military administration

and of safety as well as vehicles purchased by the associations

humanitarian of firefighters or municipal chambers for the

compliance with the missions of protection, relief, assistance, support and

combat fires, attributed to their fire bodies;

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

130

b) [...];

c) [...];

d) [...];

e) [...].

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

7-[...].

Article 9.

[...]

The rates applicable to vehicles of category A are as follows:

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

131

Fuel Used

Electricity

Total Voltage

Annual tax according to the year of the

tuition (in euro)

Gasoline

Cylinder

(cm3)

Other Products

Cylinder (cm3)

After the

1995

From 1990

to 1995

From 1981

to 1989

Up to 1000 Up to 1500 Up to 100 16.50 10.40 7.30

More than 1100

up to 1300

More than 1500 until

2000

More than 100 33.10 18.60 10.40

More than 1300

up to 1750

More than 2000 until

3000

51.70 28.90 14.50

More than 1750

up to 2600

More than 3000 131.2 69.2 29.90

More than 2600

up to 3500

208.80 113.70 57.90

More than 3500 372 191.10 87.80

Article 10.

[...]

1-The rates applicable to vehicles of category B are as follows:

Rank of Cylinder

(in cubic centimeters)

Fees

(in euros)

Step of CO2

(in grams per kilometre)

Fees

(in euros)

Up to 1250

More from 1250 up to 1750

More from 1750 up to 2500

More than 2500

26.30

52.80

105.50

316.50

Up to 120

More than 120 by 180.

More from 180 up to 250

More than 250

52.80

79.10

158.30

263.80

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

132

2-In the determination of the total value of the IUC, they shall multiply to the collection obtained from

from the table predicted in the previous number the following coefficients, in

function of the year of acquisition of the vehicle:

Year of acquisition (category B vehicle) Coefficient

2007 .............................................................

2008 .............................................................

2009 .............................................................

2010 .............................................................

1

1.05

1.10

1.15

Article 11.

[...]

[...]:

Vehicles of Gross Peso lower than 12 t

Gross weight scales Annual rates

(in kilograms) (in Euros)

Up to 2500 ............................................. 29

2501 a 3500 ......................................... 48

3501 a 7500 ......................................... 114

7501 a 11999 ....................................... 187

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

133

2 AXES

12000 to 203210188196178187172178170176

12001 a 12999 288339268315256300246289244287

13000 a 14999 291343270319258304249293247291

15000 a 17999 324361301337288321276309274306

> = 18000 to 411458383425365405352389349386

3 AXES

<15000 203288188267178255171246170244

15000 a 16999 285322265299253287243274241272

17000 a 17999 285330265306253292243280241277

18000 a 18999 371409344381330363316350313346

19000 a 20999 372409346381331367317350315351

21000 a 22999 374415347385333413319353316393

> = 23000 to 418465388433372413356396354393

> = 4 AXES

<23000 286320266297253285244272241270

23000 a 24999 361406337379321361309347306344

25000 a 25999 371409344381330363316350313346

26000 a 26999 680771632717604684579656574651

27000 a 28999 690788641735612701589674583667

> = 29000 to 708800658744628711604683599678

With another

type of

suspension

With

suspension

pneumatic

or

equivalent

(1)

With another

type of

suspension

Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros)

With another

type of

suspension

With

suspension

pneumatic

or

equivalent

(1)

With another

type of

suspension

With

suspension

pneumatic

or

equivalent

(1)

Weight scales

gross (in

kilograms)

With

suspension

pneumatic

or

equivalent

(1)

With another

type of

suspension

With

suspension

pneumatic

or

equivalent

(1)

Motor vehicles of gross weight> = 12 t

Year of first matriculation

Up to 1990 (inclusivé) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000e after

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

134

2 + 1 AXES

12000 to 202204187189177180171173169172

12001 a 17999 279343262319251303243292241290

18000 a 24999 371437347405333387321373318370

25000 a 25999 401447377417359397347382345379

> = 26000 to 746822701764668730645700641695

2 + 2 AXES

<23000 276317260295249280240270239268

23000 a 25999 357404336377319359310345308342

26000 a 30999 681776638722609690590661584656

31000 a 32999 736796691741658708637680632674

> = 33000 to 783945736879702839680806674798

2 + 3 AXES

<36000 694780650726620694602665596659

36000 a 37999 765830719778687743662719657713

> = 38000 to 793934743876710836688809682802

3 + 2 AXES

<36000 688758645704616674596646592645

36000 a 37999 704802661746632713610684605683

38000 a 39999 705853662793633757612727606725

> = 40000 822 1056 772984736939713901706900

> = 3 + 3 AXES

<36000 643761603708575675557649551644

36000 a 37999 757841711782679756656718651711

38000 a 39999 765856718795686760661730656724

> = 40000 to 782869734809701772679741671736

With another

type of

suspension

With

suspension

pneumatic

or

With another

type of

suspension

Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros)

With another

type of

suspension

With

suspension

pneumatic

or

With another

type of

suspension

With

suspension

pneumatic

or

Weight scales

gross (in

kilograms)

With

suspension

pneumatic

or

With another

type of

suspension

With

suspension

pneumatic

or

Articulated vehicles and vehicle assemblies

Year of first matriculation

Up to 1990 (inclusivé) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000e after

Article 13.

[...]

[...]:

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

135

Later to 1996 Between 1992 and 1996

From 180 until 250 ........................... 5.14 0

More than 250 up to 350 ..................... 7.26 5.14

More than 350 up to 500 ..................... 17.54 10.38

More than 500 up to 750 ..................... 52.72 31.05

More than 750 ................................ 105.44 51.71

Annual rate second the year

of vehicle registration

(in euros)

Level of cylinder

(in cubic centimeters)

Article 14.

[...]

The rate applicable to vehicles of category F is € 2 ,12 / kW.

Article 15.

[...]

The rate applicable to vehicles of category G is € 0 ,53 / Kg, having the tax

the upper limit of € 10000. "

CHAPTER XIII

Local taxes

Section I

Municipal Tax on the Onerous Transmissions of Real Estate

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

136

Article 101.

Amendment to the Municipal Tax Code on the Onerous Transmissions of

Real estate

Articles 9 and 17 of the Municipal Tax Code on the Onerous Transmissions of

Real estate, approved by the Decree-Law No. 287/2003 of November 12, abbreviated

designated by IMT Code, shall be replaced by the following:

" Article 9.

[...]

They are exempted from IMT the acquisitions of urban building or autonomous fraction

of urban building intended exclusively for own and permanent housing

whose value that would serve as a basis of the liquidation does not exceed € 90418.

Article 17.

[...]

1-[...]:

a) [...]:

Value on which focuses on IMT

In euros

Percentage rates

Marginal Average (*)

Up to 90418 0 0

From more than 90418 and up to 123682 2 0.545

From more than 123682 and up to 168638 5 1.743

From more than 168638 and up to 281030 7 3.869

From more than 281030 and up to 561960 8

Higher than 561960 to 6 single rate

* At the upper limit of the step

b) [...]:

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

137

Value on which focuses on IMT

In euros

Percentage rates

Marginal Average (*)

Up to 90418 1 1.008

From more than 90418 and up to 123682 2 1.2807

From more than 123682 and up to 168638 5 2.2828

From more than 168638 and up to 281030 7 4.1928

From more than 281030 and up to 538978 8

Higher than 538978 to 6 single rate

* At the upper limit of the step

c) [...];

d) [...].

2-[...].

3-When, in respect of the procurements referred to in points a) and b) from the

n. 1, the value on which the tax focuses is higher than € 90418, shall be

divided into two parts, being an equal to the limit of the largest of the scales

that in it couber, to which the average rate corresponding to this

step, and another, equal to the surplus, to which the marginal rate applies

concerning the immediately upper echelon.

4-[...].

5-[...].

6-percent-percent-percent... "

CHAPTER XIV

Tax benefits

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

138

Section I

Status of Tax Benefits

Article 102.

Amendment to the Status of Tax Benefits

Articles 32, 44, 47 and 70 of the Status of Tax Benefits approved by the

Decree-Law No. 215/89 of July 1, abbreviated by EBF, passes on

following wording:

" Article 32.

[...]

1-[...].

2-[...].

3-[...].

4-SCR may deduct to the amount ascertained in the terms of the ( a) from the

n Article 90 (1) of the IRC Code, and up to its competition, a

importance corresponding to the limit of the sum of the IRC collections of the

five previous exercises to the one that respects the benefit, provided that

be used in the realization of investments in companies with potential

of growth and valorisation.

5-[...].

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

139

6-The associates of the societies by unipersonal ICR quotas, the investors

informal of vehicle investment companies in companies with

growth potential, certified in the framework of the COMPETE Programme

and informal investors in venture capital for individual title

certificates by the IAPMEI, within the framework of the FINICIA Programme, may

deduce to your collection in IRS of the year itself, up to the limit of 15% of this,

an amount corresponding to 20% of the value invested by you or the

society by unipersonal ICR quotas of which they are partners.

7-A deduction to the collection referred to in the preceding paragraph shall not apply to the

following cases:

a) Investments in listed companies on stock exchange and in

societies whose capital is controlled majority-by others

companies, excepted the investments made in SCR and in

Risk Capital Funds;

b) Investments in companies subject to regulation by the Bank of

Portugal or the Insurance Institute of Portugal.

8-By vested value means the entry of cash capital

intended for the subscription or acquisition of quotas or shares or the realization

of ancillary or supplementary benefits of capital in companies that

actually use these capital inflows in the realization of

investments with potential for growth and valorisation.

9-[ Previous Article No 6 ].

Article 44.

[...]

1-[...]:

a) [...];

b) [...];

CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No. 9/XI/1.

140

c) [...];

d) [...];

e) [...];

f) [...];

g) [...];

h) [...];

i) [...];

j) [...];

l) [...];

m) [...];

n) [...];

o) The corporate public entities responsible for the public network of

schools, as to the buildings or part of buildings intended

directly or indirectly to the realization of its purposes.

2-[...].

3-[...].

4-[...].

5-A exemption referred to in paragraph n) of paragraph 1 is of an automatic character,

operating upon communication of the classification as monuments

national or individualized classification as real estate of interest

public or municipal interest, to be carried out by the Institute of Management of the

Architectural and Archaeological Heritage or by the Municipal Chambers,

vigorating as long as the buildings are classified, even if these

come to be transmitted.

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6-A exemption referred to in paragraph g) of paragraph 1 is recognized by the

Director General of Taxes, on an application duly

documented, which is to be presented by the taxable persons in the

finance service of the area of the building situation, within 60 days

counted from the verification of the determinant fact of the exemption.

7-In the remaining cases provided for in this article, the exemption is recognized by the

head of the finance service of the area of the building situation, at

duly documented application, which must be submitted

by the taxable persons in the area finance service of the situation of the

building, within 60 days counted from the fact check

determinant of the exemption.

8-In the situations covered in paragraphs 6 and 7, if the application is submitted for

in addition to the period referred to therein, the exemption starts from the immediate year,

inclusive, to that of your presentation.

9-[ Previous Article No 8 ].

10-[ Previous Article No 9 ].

Article 47.

[...]

1-[...].

2-[...].

3-[...].

4-In the cases provided for in this article, the exemption is recognised by the head of

finance of the area of the building situation, on a duly requested application

documented, which must be submitted by the taxable persons on the deadline

of 60 days counted from the date of the publication of the dispatching dispatch of the

tourist utility.

5-[...].

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6-[...].

Article 70.

[...]

1-[...]:

a) Vehicles allocated to the public transport of passengers, with lotion

equal to or greater than 22 seats, by passive IRC subjects

licensed, by the IMTT, I. P., whenever, in the exercise itself or even

at the end of the second following financial year, the reinvestment is carried out

of the totality of the value of achievement in the acquisition of new vehicles,

with lotion equal to or greater than 22 seats, with date of manufacture of,

at least, 2009 and which comply with the environmental standard Euro IV or

superior, affections to the identical purpose;

b) Vehicles allocated to transport in taxi, belonging to companies

suitably licensed for that purpose, whenever, on the own

exercise or until the end of the second following financial year, be carried out

the reinvestment of the totality of the realization value in the acquisition of

vehicles with date of manufacture of at least 2009, affected the identical

purpose;

c) Vehicles of goods with a gross weight equal to or greater than 12 t,

acquired before July 1, 2009 and with the first matriculation

previous to this date, affections to the road transport of goods

public or on account of outrain, whenever, in the exercise itself or

by the end of the second following financial year, the totality of the

realisation is reinvested in goods vehicles with weight

gross equal to or greater than 12 t and first tuition after 1 of

July 2009, which are allocated to the road transport of

goods, public or on account of an outrain.

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2-[...].

3-[...].

4-[...].

5-The tax benefits provided for in this Article shall be applicable during the

period of taxation of 2010. "

Article 103.

Revocation of EBF standards

Article 68 of the EBF, approved by the Decree-Law No. 215/89 of July 1, is repealed.

Section II

Other incentives

Article 104.

Tax benefits for public debt instruments aimed at young people

Is the Government authorised to allocate tax benefits to the application of values in

public debt instruments aimed at young people, with the following sense and extent:

a) Consecration of a deduction to the collection at IRS, on the terms and conditions

provided for in Article 78 of the respective Code, of 20% of the values applied in the

respective year by taxable person with family relationships with the young person, with the

maximum quantitative limits provided for in Article 21 (2) of the Statute of the

Tax Benefits;

b) Creation of a more favourable tax regime regarding the rescue of the

importances applied in the debt instruments, which includes the possibility of

exemption from the payment of taxes and the consecration of which the taxable amount

it cannot be constituted by more than two fifths of the yield and that the rate of

autonomous taxation may not be more than 20%;

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c) Establishment of the situations in which the fruition of the benefits provided in the

point ( a ) they shall be without effect, and the sums deduced may be added to the

collection from the IRS.

Article 105.

Legislative authorization for creation of tax incentive measures for Small and

Medium-sized enterprises with dispersed capital in organized market

1-It is the Government authorized to set up a set of tax incentives to support the

Small and Medium-Sized Enterprises with dispersed capital in organized market.

2-The sense and scope of the authorization referred to in the preceding paragraph is as follows:

a) Creation of a spending majority in IRC up to 200% of related spending

with the first admission of Small and Medium-Sized Enterprises to a Market

Organized of Capitals with a view to the dispersion of the respective social capital,

including, specifically fees, commissions and other costs of admission or

properly justified intermediation from the period of taxation,

inclusive, where the admission of the company to the organised market occurs,

provided that it incurred in that period of taxation, in the previous or in the following;

b) The incentives provided for in the preceding paragraph shall only apply to Small and

Medium-sized Companies that disperse in the Organized Capital Market, by

any form, at least 25% of the respective social capital and only are

cumulable with each other, with the tax benefit provided for in Article 81 of the Law

n 67-A/2007, of December 31, as well as with the tax benefits

relative to interiority, provided that globally, do not exceed € 200000 per

beneficiary entity, over a period of three years, in accordance with the rules

community applicable to aid of minimis , defined in Regulation (EC)

n 1998/2006 of the Commission of December 15, 2006 shall not apply

in the periods of taxation in which the taxable profit is determined by

indirect methods;

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c) Creation of a deduction to the IRS collection, with a maximum duration of 5 years, in the

terms and conditions laid down in Article 78 of the respective Code, up to 25% of the

values applied in the acquisition of Small and Medium Enterprises shares in the

scope of capital underwriting, by these, in the Organized Capital Market,

and in the acquisition of units of participation in investment funds

furniture, which are to constitute and operate in accordance with national legislation, until

the overall limit of € 500.

3-For the purposes of this article it is understood by:

a) "Small and Medium Enterprises", the entities defined in the terms of the Annex to

Decree-Law No 372/2007 of November 6;

b) "Organized Capital Market", the Regulated Markets and Systems

of multilateral trading to which the points are referred a ) and b) of the Article 1 (1)

198. of the Securities Code, as well as other organized forms

of trading that the CMVM determines by regulation.

Article 106.

Amendment to Law No. 40/2005 of August 3

Article 4 of Law No. 40/2005 of August 3, as amended by Law No. 10/2009, of 10 of

March, which creates the system of tax incentives in research and development (R&D)

business, it is replaced by the following:

" Article 4.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

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5-A incremental rate provided for in the b) of paragraph 1 is increased by 20 points

percentage for the expenditure relating to the hiring of doctorates by the

companies for research and development activities by passing the

limit set at the same point to be € 1800000. "

Article 107.

Strengthening tax benefits for job creation in 2010

During the year 2010, the tax benefit provided for in Article 19 of the Statute of the

Tax Benefits, approved by the Decree-Law No. 215/89 of July 1, is cumulable with

other employment support incentives provided for in other diplomas, when applicable to the

same worker or job posting.

Article 108.

Tax support scheme for investment

The Tax Support Scheme (RFAI) approved by Article 13 of the Law

n ° 10/2009 of March 10, it remains in force until December 31, 2010.

Article 109.

Tax regime of the Special Corporate Fund of Business Support

To The Special Real Estate Fund in Support of Enterprises, created by the Decree-Law

n ° 104/2009 of May 12, the special tax regime applicable to funds of

housing investment for housing leases (FIIAH) and the societies of

real estate investment for housing rental (SIIAH), approved by the article

102. of Law No. 64-A/2008 of December 31.

CHAPTER XV

Procedure, tax procedure and other provisions

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SECTION I

Tax General Law

Article 110.

Amendment to the General Tax Act

Article 44 of the General Tax Act, adopted by the Decree-Law No. 398/98, of 17 of

December, abbreviately designated by LGT, is replaced by the following:

" Article 44.

[...]

1-[...].

2-The maximum term of the default interest rate count is three years, saved in the

cases in which the tax debt is paid in instalments, in which case the

late payment interest is counted until the expiry of the respective term of the respective

payment, without exceeding eight years.

3-[...].

4-[...]. "

SECTION II

Procedure and Tributary Process

Article 111.

Amendment to the Code of Procedure and the Trial Procedure

Articles 38, 39, 89, 148, 150, 169, 191, 193, 196, 196, 196, 196, 196 and 200 of the

Procedure and Trial Code, approved by the Decree-Law No. 433/99,

of October 26, abbreviately designated by CPPT, shall be replaced by the following:

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" Article 38.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

7-[...].

8-[...].

9-The notifications referred to in this article may be made by

electronic transmission of data, which equate, depending on the cases, to the

shipping by registered post or by registered post with notice of

reception.

10-[ Revoked ].

Article 39.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

7-[...].

8-[...].

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9-The notifications made by electronic data transmission

consider themselves to be made at the time the recipient acquis to the Box

Electronic Postal.

10-In the event of an absence of access to the Electronic Postal Box, it should be

carried out new electronic data transmission, within the period of fifteen

days following the respective knowledge on the part of the service that

has proceeded with the issuance of the notification, applying with the

necessary adaptations to the presumption provided for in paragraph 6, if, within the period of

ten days, if you check again the non-access to the Electronic Postal Box.

11-[ Previous Article No 9 ].

12-[ Previous Article No 10 ].

Article 89.

[...]

1-The credits of the executed resulting from reimbursement, officious review,

claim or judicial challenge of any tax act are

compulsorily applied in the compensation of their debts to the same

tax administration, except in the following cases:

a) Be running deadline for gracious claim interposition, appeal

hierarchical, judicial challenge, judicial remedy, or opposition to the

execution;

b) Be pending any of the gracious or judicial means referred to in the

previous article or be the debt to be paid in installments, provided that the

exequinum debt if it shows guaranteed under Rule 169.

2-[...].

3-[...].

4-[...].

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5-A compensation is made through the issuance of credit title

intended to be applied in the payment of the exequinum debt and increased.

6-[...].

7-[...].

Article 90.

Compensation with tax credits on the initiative of the taxpayer

1-A compensation with tax credits may be made at the request of the

taxpayer when, in the terms and conditions of the previous article, the

tax administration is hindered from doing so.

2-A compensation with tax credits from which it is holder of any other

natural or legal person may also be carried out, in the same

conditions of the preceding paragraph, provided that the debtor offers them and the creditor

expressly accepted.

3-A compensation referred to in the previous figures is required of the leader

maximum tax administration, owing, in the case of the number

previous, the debtor submits with the application proof of the

consent of the creditor.

4-The conditions and procedures of application of the provisions of this Article

may be regulated by porterie of the Member of Government

responsible for the area of finance.

5-[ Revoked ].

6-[ Revoked ].

Article 148.

[...]

1-[...]:

a) [...];

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b) [...];

c) Fines and other financial penalties arising from liability

civil determined pursuant to the General Regime of Infractions

Tributaries.

2-[...].

Article 149.

[...]

It shall be considered, for the purposes of this Code, the organ of the tax implementation o

service of tax administration where it should lawfully run the run

or, when the latter should run in the common courts, the competent court.

Article 150.

[...]

1-It is competent for the tax implementation to tax administration through the

local peripheral organ.

2-A The designation of the competent local peripheral organ is carried out by

dispatch of the maximum officer of the service.

3-In the absence of the designation referred to in the preceding paragraph, the organ shall be competent

local peripheral of the domicile or seat of the debtor, the situation of the goods or

of the liquidation, save by dealing with tax fine and respective costs, in case

where the organ of the tax implementation of the area where it has been running is competent

the process of its application.

4-When reasons for rationality of means and of the effectiveness of collection the

justifying, the maximum leader of the service, upon dispatch, may

assign the competence for the tax implementation to the regional peripheral organ

of the area of the household or seat of the debtor.

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Article 169.

[...]

1-percent ... ago.

2-A execution shall also be suspended, provided that after the expiry of the term

of voluntary payment, be provided warranty prior to the submission of the

medium gracious or judicial correspondent, accompanied by

application in which it is constraining the nature of the debt, the period to which

respect and the entity that practiced the act, as well as the indication of the

intention to present a gracious or judicial medium for discussion of the

legality or the exigency of the exequinate debt.

3-The application to which the previous number is referred gives start to a

procedure, which is extinguished if, within the legal period, no

corresponding means of procedure and communicated that fact to the organ

competent for the execution.

4-Extinct the procedure referred to in the preceding paragraph, applies the

provisions of Article 200 (2).

5-A execution is still suspended until the decision that comes to be handed down

in the context of the procedures referred to in Articles 90 and 90 .I-A.

6-If there is no warranty constituted or provided, or an attachment, or the goods

penhens do not guarantee the exequinating and increased debt, it is ordered to

notification of the executed to provide the warranty referred to in paragraph 1 within

of the period of 15 days.

7-If the warranty is not provided in the terms of the preceding paragraph it is carried out

from immediate to the penhour.

8-[ Previous Article No 4 ].

9-If it is submitted opposition to the implementation, the provisions of the n. 1 a

7.

10-[ Previous Article No 6 ].

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11-It is considered that they have the tax situation regularised the taxpayers

that get the suspension of the tax enforcement process on the terms

of this Article, without prejudice to the provisions of the dispensation of

warranty.

Article 189.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-Case if they win the benefits, in the terms provided for in Article 200 (1),

or as soon as notified of the rejection of the application for payment in

benefits or the dation in payment, proceed immediately the process

of execution.

7-[...].

8-[...].

9-[...].

Article 191.

[...]

1-[...].

2-[...].

3-[...].

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4-The quotations referred to in this article may be made by

electronic transmission of data, which equate, depending on the cases, to the

shipping by simple or registered post or by registered post

with notice of receipt.

5-The citations made pursuant to the preceding paragraph shall be considered

made at the time the recipient acced to the Electronic Postal Box.

6-If the citation is carried out by means of electronic data transmission and

this is equivalent to that carried out through registered letter with notice of

receipt, your recipient considers yourself cited if you confirm the access

to the Electronic Postal Box.

Article 193.

Penhora and sale in case of citation by post

or electronic transmission of data

1-If the citation is carried out by post or by electronic transmission of

data, as provided for in Article 191, and the postcard does not come back

or, being returned, do not indicate the new abode of the executed and still in

case of no access to the Electronic Postal Box, proceeds to the hourt.

2-[...].

3-[...].

4-[...].

Article 196.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

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5-[...].

6-[...].

7-When, in the framework of the economic recovery process if

demonstrate the indispensability of the measure and, yet, when the risks

inherent in the recovery of the credits make it commendable, the

tax administration can establish that the prestational regime is

extended up to double the maximum limit set out in the preceding paragraph,

with the observance of the conditions laid down in paragraphs 3 and 6.

8-[ Previous Article No 7 ].

9-[ Previous Article No 8 ].

10-[ Previous Article No 9 ].

11-[ Previous Article No 10 ].

12-[ Previous Article No 11 ].

13-[ Previous Article No 12 ].

Article 200.

[...]

1-A lack of successive payment of three instalments, or of six interpolated,

matters the maturity of the following if, within 30 days of the

notification for the purpose, the executed do not proceed to the payment of the

defaults, continuing the process of tax implementation the

your terms.

2-[...].

3-[...]. "

Article 112.

Addition to CPPT

It is added to the CPPT, Article 90, with the following wording:

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" Article 90.

Compensation with non-tax credits on the initiative of the taxpayer

1-A compensation with credits of any nature on the administration

direct from the State that the taxpayer is the holder may be carried out

when you check the following cumulative conditions:

a) Tax debt is in the phase of coercive collection;

b) The debts of the direct administration of the State which the taxpayer

indicate for compensation to be certain, liquid and exigible.

2-A compensation to which the preceding paragraph is referred is required by the

performed to the maximum officer of the tax administration, and shall be

made proof of the existence and origin of the credit, its value and the timeframe

of maturity.

3-A tax administration, within ten days, asks the entity of the

direct administration of the debtor state, the recognition and validation

of the right, liquid and demanding character of the credit indicated by the executed

for compensation.

4-A debtor entity, within a period equal to that of the preceding paragraph, pronounces

on the right, liquid and demanding character of the credit, indicating its value

and due date, in such a way as to allow the processing of the

compensation.

5-The body of the tax implementation promotes the application of the credit referred to in the

previous number in the tax implementation process, in the terms of the articles

261. and 262, as the case may be.

6-Verifying the compensation referred to in this article, the accruals

legal are due up to the month following that of the date of the submission of the

application referred to in paragraph 2.

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7-The conditions and procedures of application of the provisions of this Article

may be regulated by porterie of the Member of Government

responsible for the area of finance. "

Article 113.

Transitional provisions in the scope of the CPPT

The authorized prestational plans, pursuant to Article 196 of the CPPT, by decision

previous to the entry into force of this Law, may be reshaped for the purposes of

application of the provided for in Article 196 (7) of that Code, with the wording introduced

by this law, should the tax administration check to be indispensable the measure for

ensure the effective recovery of tax credits.

Article 114.

Revocation of provisions in the scope of the CPPT

Article 38 (10) and Article 90 (90) and 6 of the CPPT are repealed.

Article 115.

Arbitration in tax matters

1-It is the Government authorized to legislate in the sense of instituting arbitration, as a form

alternative of jurisdictional resolution of conflicts in tax matters.

2-The tax arbitral process shall constitute an alternative procedural means to the

process of judicial challenge and the action for the recognition of a right or

legitimate interest in tax matters.

3-A tax arbitrage aims to strengthen effective and effective guardianization of rights and interests

legally protected from taxpayers, and shall be instituted so as to constitute a

potent right of taxpayers.

4-The scope of the authorisation provided for in this Article shall include, in particular, the

following subjects:

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a) The delimitation of the subject matter of the arbitral arbitral procedure, in it may include

the acts of settlement of tributes, including those of autoliquidation, of retention in the

source and payments on account, of fixation of the taxable matter, when not

give way to liquidation, total or partial dismissal of claims

gracious or requests for review of tax acts, the administrative acts

which conduct the assessment of the legality of acts of settlement, the acts of

fixation of heritage values, and the legitimate rights or interests in matter

tax;

b) The definition, as a foundation of the arbitrary tax process, of illegality or

of the injury or the risk of injury of legitimate rights or interests, and as the effects of the

sentence handed down to the final by the arbitral tribunal, of the annulment, of the declaration of

nullity or non-existence of the act resorted to or recognition of the right

or of the legally protected interest of taxpayers;

c) The determination that the trial of the arbitral tribunal is made second the

constituted right, becoming vetted the recourse to equity;

d) The definition of the effects of the establishment of the tax arbitral proceedings,

harmonizing them with those provided for the deduction for judicial challenge,

in particular in terms of suspension of the tax implementation process and

interruption of the limitation of the limitation of tax debts;

e) The definition of the mode of constitution of the arbitral tribunal, subordinating it to the

principles of independence and impartiality and predicting, as a rule, the

existence of three arbitrators, by having each part the designation of one of them and the

arbitrators thus chosen the designation of the arbiter-president, and the definition of the

regime of impediment, remoteness and replacement of the arbitrators;

f) The fixation of the principles and rules of the tax arbitral proceedings, in

obedience to the principle of the inquisitory, the adversarial and the equality of the

parts and with dispensation of essential formalities, in accordance with the principle of

autonomy of the arbitrators in the conduct of the process;

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g) The fixation, as a time limit for the prowling of the arbitral sentence and

subsequent notification to the parties, of the period of six months from the beginning of the

arbitral tax proceedings, with possibility of extension, duly

substantiated, by identical period;

h) The consecration, as a rule, of the irrecurribility of the sentence handed down by the

arbitral tribunal, providing for the possibility of appeal, to the Tribunal

Constitutional, only in cases and in the part where the arbitral sentence recuses the

application of any standard on the grounds of its unconstitutionality or

apply standard the unconstitutionality of which has been aroused;

i) The definition of the effects of filing the appeal of the court sentence

arbitral, in particular as to the maintenance of the guarantee provided and to the regime of the

suspension of the tax implementation process;

j) The definition of the regime for the annulment of the arbitral sentence on the grounds,

specifically, in the non-specification of the grounds of fact and law of the

decision, in opposition of the fundamentals with the decision and the lack of pronunciation

on issues that should be appreciated or in the pronunciation of issues that

should not be appreciated by the arbitral tribunal;

l) The award to the arbitral sentence, which has not been the subject of appeal or of

cancellation, of the same executive force that is attributed to the judicial sentences

transitioned on trial;

m) The definition of the amounts and manner of payment of the fees and the

expenses of the arbitrators, setting the criteria for the determination of the fees in

function of the value assigned to the process and the effective complexity of the same and

establishing minimum values that offer qualitative guarantees in the

composition of the arbitral tribunal, and may still provide for the possibility of

reduction of fees, setting the respective assumptions and amounts, in the

situations of non-compliance with the duties of the arbitrators;

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n) The consecration of the responsibility of the party won by the totality of the

fees and expenses of the arbitrators, and criteria may be established

limitation of the liability of the tax administration, specifically, that of the

amount of the court costs and the charges that would be due if the

taxpayer had opted for the process of judicial challenge or for the action

for the recognition of a legitimate right or interest in tax matters;

o) The adapted application, for the purposes of the appointment of the arbitrators, mediators or

Conciliators of the regime of the arbitration centres provided for in the Code of

Proceedings in the Administrative Courts;

p) The revision of the tax legislation whose need for modification decorates the

present legislative authorization;

q) The consecration of a transitional regime which provides for the possibility of the

taxpayers to submit to the arbitral tribunal the assessment of the acts subject to the

judicial challenge proceedings that find themselves pending decision, in

first instance, in the tax court courts, with dispensation of

payment of court costs.

Article 116.

Amendment to the General Regime of Tax Offences

Article 128 of the General Regime of Tax Offences, adopted by Law No. 15/2001,

of June 5, abbreviated by RGIT, is replaced by the following:

" Article 128.

Computer falsity and certified software

1-[ Previous body of the article ].

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2-A use of billing computer programs or equipment,

that are not certified in accordance with Article 123 (8) of the

IRC code, is punishable with variable fine between € 250 and € 12500. "

Article 117.

Amendment to Decree-Law No 147/2003 of July 11

Article 14 of the Decree-Law No. 147/2003 of July 11 is replaced by the following:

" Article 14.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

7-Only the sanctions referred to in this Article shall apply when the

offences are checked during the movement of the goods.

8-It is always competent for the application of fines for offences to the

present diploma, the head of the finance service of the area where they went

detected. "

Article 118.

Legislative authorization in the framework of the Procedure and the Tax Procedure

1-Stay the Government authorized to review the LGT, the CPPT and the Statute of the Courts

Administrative and Fiscal (ETAF), with a view to its harmonisation with the Code of

Proceedings in the Administrative Courts (CPTA).

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2-The sense of the authorization referred to in the preceding paragraph is as follows:

a) Separate regulation of the proceduran matter from the regulation of the

procedural matter, ensuring in these the application of own rules in what it says

respect to acts and subjects of the tax court case;

b) Adopt a structural model similar to that which, by reference to the Code

of Civil Procedure (CPC), was adopted in the CPTA, as well as a review of the

procedural plotting in the sense of its simplification, including the role and

skills of the actors in the process;

c) Adopt in the LGT the procedural means arising from the regulation of the process

tax court in accordance with the preceding paragraph.

3-A The extension of the authorisation referred to in paragraph 1 is as follows:

a) The "common tax process" should be introduced, as a form of

residual applicability process;

b) The "special tax process" should be introduced, which it goes on to cover the

current judicial challenge of tax acts, the impugning of the remaining acts

administrative in tax matters currently regulated in the CPPT and the

CPTA, the condemnation of the practice of an administrative act due and the declaration

of illegality of the emanation or omission of standards;

c) The judicial challenge of the tax acts must uphold the principle of

simplicity and swiftness and dispensation of non-essential formalities to which

obeys its current regulations;

d) They should be extended to the tax court process the possibilities of

cumulation of applications and coalition of authors, including cumulation of

requests relating to different tributes when they result from the same action as

inspection, and of apensation or aggregation of processes;

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e) The cautionary processes currently provided for in the CPPT should be

regulated in such a way as to ensure their harmonisation of their formulation

procedural with that provided for in the CPTA, notably by establishing the terms

in which subpoenas and cautionary arrangements can be adopted in

favour of the taxpayer;

f) The procedural plotting of the jurisdictional resources provided for in the CPPT shall be

harmonised with those provided for in the CPTA, without prejudice to the principles of

simplicity and swiftness to which it obeys its current regime;

g) Amend the ETAF standards concerning the intervention and representation of the Farm

Public in the tax courts.

CHAPTER XVI

Community Harmonization

Article 119.

Legislative authorisations in the scope of the Value Tax

Added

1-It is the Government authorized to make the transposition to the internal legal order of the

article 3 of Directive No 2008 /8/CE of the Council of February 12, 2008, which

amenates Directive No 2006 /112/CE of the Council of November 28, 2006 in what

respects the place of services benefits.

2-The meaning and extent of the changes to be made in the VAT legislation, pursuant to the

legislative authorization provided for in the preceding paragraph, are as follows:

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a) By way of derogation from the general rule referred to in paragraph a) of Article 6 (6) of the Code

of VAT, establish as a location rule for services benefits

relating to access to cultural, artistic, sporting, scientific, scientific,

educational, recreational and similar, and of accessory services related to the

access, made to taxable persons, the place where such benefits are

materially executed;

b) By way of derogation from the general rule referred to in paragraph b ) of Article 6 (6) of the Code

of VAT, establish as a location rule for services benefits

cultural, artistic, sporting, scientific, educational, recreational and similar,

including the benefits of the organisers of such activities, carried out not

taxable persons, the place where these benefits are materially executed.

3-It is the Government authorized to transpose to the domestic legal order the Directive

n 2009 /69/CE of the Council of June 25, 2009 amending the Directive

n. 2006 /112/CE, as regards tax evasion linked to imports, by altering in

compliance of Article 16 of the VAT Regime in Intra-Community Transactions.

4-The meaning and extent of the changes to be made pursuant to the legislative authorization

provided for in the preceding paragraph, they determine that the exemption provided for in Article 16 of the

VAT Regime in Intra-Community Transactions only applies in cases where the

import is followed by an exempted intra-Community transmission when at the moment

of the importation, the importer has provided to the authorities at least the following

information:

a) Your identification number for VAT purposes issued in Portugal or the

identification number for VAT purposes of your tax representative issued

in Portugal;

b) The identification number for VAT purposes of the acquirer or recipient

of the goods, issued in the member state for which they are to be the subject of

dispatch or transport;

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c) Proof that the goods imported in Portugal are intended to be transported

or exclaims with destination to another member state.

5-It is still the Government authorized to proceed to the transposition into the legal order

internal of Directive No 2009 /162/eu of the Council of December 22, 2009, which

changes various provisions of the Council Directive No 2006 /112/CE of 28 of

November 2006.

6-The meaning and extent of the changes to be made in the VAT legislation, pursuant to the

legislative authorization provided for in the preceding paragraph, are as follows:

a) Change the point i) of Art. 1 (2), paragraphs 4, 5 and ( h) of the Article 11 (11)

6., both of the VAT Code, and the point d) of Article 7 (2) of the Regime of the

VAT in Intra-Community Transactions, in the sense of extending the rules of

location applicable to gas supplies through a gas network

natural and electricity for supplies of heat or cold through the networks

of heating or cooling;

b) Reshape the concept of goods subject to excise duties

constant of the point a) of Article 6 (1) of the VAT Regime in Transactions

Intra-Community;

c) Change the point i) of Article 13 (1) of the VAT Code, in the sense of

to establish the exemption of gas imports through a natural gas network

or of any network to it linked, of the gas imports introduced by ship

transporter in a natural gas network or in a network of upstream pipelines

of that, of imports of electricity, as well as imports of heat

or cold through heating or cooling networks;

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d) Providing for Articles 13 and 14 of the VAT Code, the exemption in imports of

goods, in the transmissions of goods and in the benefits of services carried out by the

European Community, European Atomic Energy Community, Bank

European Central, European Investment Bank and bodies instituted

by the European Communities to which the Protocol of April 8 shall apply

1965 on the Privileges and Immunities of the European Communities, within

of the limits and conditions of that Protocol and of the agreements relating to its application

or of the headquarters agreements, and in particular so long as it does not result in distortion of

competition;

e) Enshrine in Articles 19 and 20 of the VAT Code which, in the case of goods

real estate integrated into the company's heritage of a passive subject and by this

used both for the company's activities and for its own use or of its

staffing or, generally, for purposes alluding to the company, the VAT which focuses

on the expenditure relating to such real estate is deductible only in the proportion

of its use for the activities of the company.

CHAPTER XVII

Diverse provisions with tax relevance

Article 120.

Tax regularization of heritage elements placed abroad

The exceptional regime of tax regularization of heritage elements is approved that

do not find themselves in the Portuguese territory, on December 31, 2009, abbreviated

designated by the acronym RERT II, in the terms and conditions of followed transcripts:

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" Article 1.

Subject

1-The present exceptional tax regularization regime applies to

heritage elements that do not find themselves in the Portuguese territory, in

December 31, 2009, which consist of deposits, certificates of

deposit, securities and other financial instruments, including

insurance policies from the "life" branch linked to investment funds and

capitalization operations of the "life" branch.

2-Are excluded from the application of the exceptional scheme to which the number

previous the heritage elements located in countries or territories

considered uncooperative by the Financial Action Task Force (GAFI).

Article 2.

Subjective scope

1-Can benefit from this scheme the taxable persons natural persons

who possess heritage elements referred to in the previous article.

2-For the purposes of this scheme, taxable persons shall:

a) Present the statement of tax regularization provided for in the article

5.

b) Proceed to payment of the importance corresponding to the application of

a rate of 5% on the value of the constant heritage elements

of the declaration referred to in the preceding paragraph.

3-A The importance paid under the terms of the b) of the previous number is not

deductible nor compensable for the purposes of any other tax or

tax.

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Article 3.

Valorisation of heritage elements

The determination of the value referred to in the b) of Article 2 (2) shall be made of

agreement with the following rules, applied with reference to the date of 31 of

December 2009:

a) In the case of deposits in financial institutions, the amount of the

respective balance;

b) In the case of market-quoted financial instruments

regulated, the value of the last quotation;

c) In the case of units for participation in investment bodies

Collective not admitted to quotation on regulated market, well

how to insurance from the "life" branch linked to a fund of

investments, their value for the purpose of rescue;

d) In the case of capitalization operations of the "life" branch and too much

capitalization instruments, the capitalized value;

e) In the remaining cases, the value that results from the application of the rules of

determination of the taxable value provided for in the Tax Code of the

Seal or the respective cost of acquisition, whichepurpose is greater.

Article 4.

Effects

1-A The declaration and payment referred to in Article 2 (2) shall produce,

relatively to the affidavit elements set out in the statement and

respective yields, the following effects:

a) Extinction of the tax obligations required in relation to those

elements and income, relating to the periods of taxation that

have ended by December 31, 2009;

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b) Exclusion of liability for tax offences that result

of illicit ducts that take place by concealment or alteration of

facts or values that should appear in books of accounting or

writing, of statements made or provided to the

tax administration or that to this should be disclosed, provided that

connected with those elements or income;

c) Constitution of proof quite a lot for the effects provided for in paragraph 3 of the

article 89-A of the General Tax Law.

2-The effects provided for in the preceding paragraph do not occur when at the date of the

presentation of the declaration has already started inspection procedure

or any other procedure for clearance of the tax situation of the

taxpayer, as well as when it has already been triggered procedure

penal or counterordinate that, in any of the cases, the person concerned

have already been aware in the terms of the law and that they cover elements

patrimonial likely to benefit from the scheme provided for in this Law.

Article 5.

Declaration and payment

1-A statement of tax regularization referred to in point (s) a) of paragraph 2

of Article 2 shall comply with the model approved by the holder of the member of the

Government responsible for the area of finance and must be accompanied by the

supporting documents of the title and deposit or registration of the

heritage elements of it constants.

2-A tax regularization statement is to be delivered, up to day 16 of

December 2010, together with the Bank of Portugal or other banks

established in Portugal.

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3-The payment provided for in paragraph b) of Article 2 (2) is carried out together

of the entities referred to in the preceding paragraph, simultaneously with the delivery

of the declaration referred to in point (a) a) of the same number and article, or in the

10 working days later counted from the date of receipt of that declaration.

4-A intervening banking entity delivers to the declarant in the act of the

payment, a nominative document proving the delivery of the

statement and the respective payment.

5-At the limits of this Law, the declaration of tax regularization does not

may be, by any means, used as an indindication or element

relevant for the purposes of any tax procedure, criminal or

counter-ordinance, and the intervening banks shall ensure secrecy

on the information provided.

6-In the event that the delivery of the declaration and payment are not made

directly to the Bank of Portugal, the intervening bank must

refer to the Bank of Portugal the said statement, as well as a copy

of the supporting document, in the 10 working days later than the date of

delivery of the statement.

7-In cases provided for in the preceding paragraph, the intervener bank shall

transfer to the Bank of Portugal the importances received in the 10 days

useful after the respective payment.

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Article 6.

Foul, omissions and inaccuracies of the statement

Without prejudice to the remaining sanctions that the case may be applicable, the lack of

delivery of the statement of tax regularization of heritage elements

referred to in Article 1, as well as the omissions or inaccuracies of the same

imply, in relation to undeclared, omitted or undeclared patrimonial elements

inexacts, the majoration in 50% of the tax that would be due by the

income corresponding to undeclared patrimonial elements,

omitted or inaccurate. "

Article 121.

Incentives for the acquisition of companies in difficult economic situation

The scheme of incentives for the acquisition of undertakings established by the Decree-Law No. 14/98, of

January 28, applies equally to the processes approved by the Institute of Support for

Small and Medium Enterprises and Investment in the framework of the System of Incentives à

Revitalization and Modernization of the Corporate Fabric (SIRME).

Article 122.

Constitution of guarantees

It is exempt from stamp duty the constitution, in 2010, of guarantees in favour of the State or

of the Social Security Institutions, within the scope of Article 196 of the Code of

Procedure and of the Tributary Process or of the Decree-Law No. 124/96 of August 10,

changed by Decree-Law No. 235-A/96 of December 9 and by the Law No. 127-B/97 of 9

of December.

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Article 123.

Legislative authorization for the establishment of the general regime of fees of the Administration of the

State

1-The Government is allowed to legislate in the direction of creating a general regime of rates of the

Administration of the State.

2-The general regime of fees referred to in the preceding paragraph shall have the subject matter:

a) The subjective and objective incidence of fees;

b) The material criteria for quantifying the rates and requirements for reasons

economic and financial;

c) The material criteria for aggravation and relief of the rates dictated by

extrafiscal order reasons;

d) The rules for the periodic review and advertise of the fees.

3-The rates of the State administration are subordinated to the principle of equivalence,

owing to its structure and amount reflect the cost inherent in the benefits

administrative or the respective market value, without prejudice to the aggravations and

disaggravations dictated by reasons of economic and social policy or other reasons of

extrafiscal order.

Article 124.

Legislative authorization relating to the VAT Regime on the ISV

1-It is the Government authorized to legislate in the sense of:

a) Exclude from taxable value for VAT purposes the Tax on Vehicles,

by proceeding thus to a tax relief of 20%;

b) Compensate for the exclusion referred to in the preceding paragraph by a worsening of the

rates of the Vehicle Tax at the same value of 20%;

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c) Adapting the VAT and ISV Codes, as well as all the respective legislation

supplementary, to the tax changes authorised by this Article,

particularly with respect to the respective objective incidence, taxable value,

fact generator and accessory obligations.

2-The legislative measures produced under the present authorisation are subordinated

to a general principle of fiscal neutrality, owing to leave globally unchanged

the tax revenue resulting from automobile taxation.

3-The legislative measures produced under the present authorisation shall mirror the

technical recommendations that will meanwhile be formulated by the instances

community.

4-The Government sets out the necessary legal rules to ensure that tax changes

produced under this authorisation are communicated to consumers with

full transparency and that on the occasion of your introduction do not proceed to any

aggravation of the base price of motor vehicles.

Article 125.

Combating fraud and tax evasion

1-The Government presents to the Assembly of the Republic, by the end of June 2010, a

detailed report on the evolution of combating fraud and tax evasion in all

areas of taxation, explaining the results achieved, specifically as to the

value of the additional settlements carried out, as well as to the value of the collections

recovered in the various taxes.

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2-The report shall contain, in particular, all relevant statistical information on

the tax inspections carried out, as well as on the results obtained with the

use of the various legal instruments for combating fraud and tax evasion,

in particular the indirect assessment of the taxable amount and the administrative derogation of the

duty of bank secrecy, and shall also carry out an assessment of suitability

of those same instruments, taking into account the efficiency criteria of the action of

inspection.

3-The report must still contain, in the strict respect of the different duties of secrecy to

that the tax administration is bound up, statistical information concerning the offences

tributaries resulting from inspection actions, specifically evidencing, in a manner

aggregated, the end result of the processes.

Article 126.

Strategy for fiscal internationalization

1-The Government promotes in 2010 the relaunch and acceleration of the negotiation process

of agreements on exchange of information (ATI), which provide the exchange of information to

request on fiscally relevant elements for the clearance of the tax situation

of the residents, as well as of conventions designed to avoid double taxation (CDT),

as a way to stimulate the internationalisation of Portuguese companies and the

foreign investment in the Country, in environment of fair tax and combat competition

to fraud and tax evasion.

2-A fiscal internationalization strategy referred to in the preceding paragraph, contemplates,

specifically, the following objectives:

a) The relaunch of the negotiation of CDT, with special attention to the States of

Africa, Asia and Latin America, taking into account its relief for the economy

national and the need to keep up with the investment options pursued

by the Portuguese companies and originating in those Countries;

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b) The realization and finalization of ATI negotiations with all jurisdictions

members of the list of countries, territories and regions with taxation regimes

privileged, approved by the Portaria No. 150/2004 of February 13, which already

have demonstrated or come to demonstrate availability for the purpose in the

sequence of the publicly assumed commitments of adherence to the guidelines

of the OECD on the exchange of information, including banking information.

CHAPTER XVIII

Final provisions

Article 127.

Prior surveillance of the Court of Auditors

1-In accordance with the provisions of Article 48 of Law No 98/97 of August 26, amended

by Law No. 48/2006 of August 29 for the year 2010 shall be exempt from supervision

prior to the Court of Auditors the acts and contracts the amount of which does not exceed the value

of € 350000.

2-A change in the sources of funding in the investment budget of the Ministries

of the Internal Administration and of Justice is without prejudice to the effectiveness of acts or contracts

which have already been the subject of prior surveillance by the Court of Auditors.

Article 128.

Amendment to Law No. 98/97 of August 26

Article 47 of Law No. 98/97 of August 26, as amended by Laws No. 1/2001, of 4 of

January, paragraph 48/2006, of August 29 and No. 35/2007 of August 13, passes to

following wording:

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" Article 47.

[...]

1-[...]:

a) [...];

b) [...];

c) [...];

d) [...];

e) [...];

f) Contracts for the acquisition of services that have the object of the

health and social services mentioned in Annex II B of the

Directive No 2004 /18/CE, of the European Parliament and of the Council,

of March 31, as well as contracts for the purchase of services which

have on the subject the services of vocational education and training

mentioned in the said Annex, which confirm school certification or

professional certification;

g) [ Previous point f) ].

2-[...]. "

Article 129.

Portuguese Carbon Fund

1-Stay the Government authorized to transfer to the Portuguese Carbon Fund:

a) The amount of charges arising from the tax harmonisation between diesel

of heating and road diesel;

b) The amount of charges arising from the rate on low-light bulbs

efficiency, provided for in Decree-Law No. 108/2007 of April 12;

c) The amount of other revenue that will come into effect in your favour.

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2-It is inscribed in financial assets in the budget of the Portuguese Carbon Fund a

allocation of € 23000000 earmarked exclusively for the acquisition of quantity units

assigned ( assigned amount units ), certified emission reductions ( certified emission reduction )

or emission reduction units ( emission reduction units ), aiming at the fulfilment of the

commitments made in the framework of the Kyoto Protocol of the Framework Convention

of the United Nations for Climate Change.

Article 130.

Contribution to the audiovisual

1-Fixed in € 1.74 the monthly value of the contribution to the audiovisual to be collected in 2010,

in the terms of Law No. 30/2003 of August 22.

2-It is the Government authorized to amend the Act No 30/2003 of August 22 in the sense of

exempt from the payment of the contribution to the audiovisual the consumers do not

domestic electrical energy, the activity of which is included in one of those described in the groups

011 a to 015 of section A, Division 01 of the Classification of Economic Activity Rev. 3

(CAE), approved by the Decree-Law No. 381/2007 of November 14, concerning the

counters that allow the individualization of unambiguous form of the energy consumed

in the said activities.

Article 131.

State vehicle park

Is the Government authorized, through the member of the Government responsible for the area of

finance, with the faculty of delegation, to be allocated to the National Agency for Public Procurement,

E. P. E., the product of the disposal, specifically for the purpose of slaughtering and dismantling,

of vehicles belonging to the State vehicle park.

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Article 132.

Expenditure on the State vehicle park

Article 6 of the Decree-Law No. 170/2008 of August 26 is replaced by the following:

" Article 6.

[...]

1-[...].

2-[...].

3-In procedures involving expenses with the acquisition or rental of

goods and services for the State vehicle park under the

framework agreement entered into by the ANCP, which give way to charge

budget in more than one economic year or in year other than that of the

its realization, the time limit set out in the paragraph b) of Article 22 (1) of the

Decree-Law No. 197/99, of June 8, considers itself to be four years.

4-To the expenses with insurance of cars that integrate the vehicle park of the

State and acquired under framework agreement entered into by the ANCP, it is

applicable the provisions of Article 17 of the Decree-Law No. 197/99 of 8 of

June. "

Article 133.

Institute of Road Infrastructure, I. P.

In 2010, the Government conducts the inscriptions and budgetary changes that show

necessary for the implementation of the amendment of the legal regime of autonomy of the Institute of

Road Infrastructure, I. P., pursuant to the law

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Article 134.

Portuguese Institute of Accreditation

The Government establishes, by decree-law, the rules of transfer of the allocated budget

by the present law to the Portuguese Institute of Accreditation, I. P., for the entity that

succeeding, in the terms of the law.

Article 135.

Transition of Tourism balances from Portugal, I. P.

1-Stay the Tourism of Portugal, I. P., authorised to use your management balance for

fulfillment of the objectives set and satisfaction of the commitments made in the

scope of the budget programme designated by Initiative for Investment and the

Employment, approved by Law No. 10/2009, of March 10, up to the amount of

€ 14000000, which corresponds to the remnant of the appropriated grant in 2009 of

€ 30000000 for the financing of that program.

2-It is still the Tourism of Portugal, I. P., authorised to use, up to the amount of

€ 17500000, on account of your management balance, for application in the terms provided for in the

n Article 4 (1) of the Decree-Law No 15/2003 of January 30.

Article 136.

Commemorations of the Centenary of the Republic

Transits for the State Budget 2010 the balance of the endowment affects the Programme of the

Commemorations of the Centenary of the Republic, provided for in the Resolution of the Council of

Ministers No 28/2009 of March 27 .

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Article 137.

Contracts-programme in the scope of SNS

1-The contracts-programme to be concluded by the Regional Health Administrations, I. P., with

the hospitals integrated into the SNS or belonging to the national network for the provision of

health care, in accordance with paragraph 2 of the basis XII of Law No. 48/90 of August 24,

and of Article 1 (2) of the legal regime of hospital management, passed by the Law

n ° 27/2002 of November 8, as well as those concluded with entities to be integrated into the

National Integrated Care Network (RNCCI), in the framework of the

operation or implementation of RNCCI, are authorised by the members of the

Government responsible for the areas of finance and health and may involve burdens

up to a triennium.

2-The provisions of the preceding paragraph shall apply to contracts-programme to be concluded by the

Regional Health Administrations, I. P., and by the Institute of Social Security, I. P.,

with entities to be integrated into the RNCCI, in the framework of the operation or implementation

of the same, being authorised by the members of the Government responsible for the areas of the

finance, social security and health.

3-The contracts -programme to which the previous figures are referred to become effective

with their signature and are published in the 2 th series of the Journal of the Republic .

4-Payments relating to the provision corresponding to acts, services and techniques

carried out by the Regional Health Administrations, I. P., and by the Administration

Central to the Health System, I. P., to hospitals with nature of public entity

business under the contracts -programme do not have the nature of transfers

budgetary from those entities.

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Article 138.

Control of SNS expenditure

1-The Government takes the necessary measures for the growth of the expenditure in

conventions of diagnostic and therapeutic means of diagnosis and therapy do not exceed the rate of

inflation forecast for 2010 percent increased by one percentage point.

2-The Government takes the necessary measures to control the expenditure on medicines

dispensed in ambulatory, particularly by the promotion of medications

generics and correction of distortions in the market.

3-The Government shall also take the necessary measures to contain, in the component

hospital, the growth of charges in pharmaceuticals and clinical consumption,

above the expected inflation rate for 2010 increased by two percentage points.

4-To contracts still in implementation for the health information network is not applicable

transitional arrangements provided for in Article 14 of the Decree-Law No 1/2005 of January 4, until

at the end of 2010.

Article 139.

Revenue from the National Health Service

1-The Ministry of Health, through the Central Administration of the Health System, I. P.,

implements the necessary measures for invoicing and the effective collection of revenue,

due by legal third parties or contractually responsible parties, namely entities

insurers, upon the establishment of penalties, in the scope of contracts-

programme, by incorrect identification of the situations of civil liability, with a view

to avoid the significant decrease in revenue from this provenance.

2-For the purposes of the preceding paragraph, the Ministry of Health shall, inter alia, act,

mechanisms for alternative dispute resolution.

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Article 140.

Transfers from local authorities to the SNS

Local authorities transfer directly to the budget of the National Service of

Health of the Central Administration of the Health System, I. P., the value corresponding to the

charges borne by the respective budgets of their own with expenses paid to the ADSE

in 2009 relating to services provided by SNS establishments.

Article 141.

Amendment to Decree-Law No 312/2002 of December 20

Articles 1, 2 and 3 of the Decree-Law No. 312/2002 of December 20, pass to

following wording:

" Article 1.

[...]

1-The entities responsible for the placing on the market of products

cosmetics and bodily hygiene, homeopathic pharmaceuticals and

medical devices, including active and non-active medical devices

and devices for diagnosis in vitro , they are obliged to the payment of a

rate on its marketing, on the following terms:

a) Cosmetics and bodily hygiene products-1%;

b) Homeopathic pharmaceuticals-0.4%;

c) Medical devices-0.4%.

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2-The tribute referred to in the preceding paragraph aims in particular to finance the

appropriate control of the respective health products, with the implementation of

inspections of random character and subsequent laboratory control

of the products placed on the market, so as to guarantee the quality and

safety of the use of them, as well as the realization of the shares

of information and training aimed at the protection of public health and the

users, to be assured by the INFARMED-National Authority of the

Medicine and Health Products, I. P. (INFARMED).

3-For the purposes of the provisions of the preceding paragraphs, the rate on the

marketing of cosmetics and body hygiene products, products

Homeopathic pharmacists and medical devices, focuses on the

amount of sales volume of the same products, deducted the

value added tax, by the entities responsible for their

placement in the market.

Article 2.

Collection and counter-ordinations

1-[...].

2-[...].

3-Without prejudice to criminal liability, constitutes counterordinance,

punishable with fine of € 2000 a € 3740.98 or up to € 44891.81, depending on the

agent be a natural person or legal person:

a) The lack of registration of taxable persons as responsible entities

by its placing on the market;

b) The non-presentation of the documents and statements considered

necessary for the clearance of the fee or its presentation with

incorrect data;

c) The timely non-payment of the same fee.

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4-A negligence and the attempt are punishable.

5-Compete to INFARMED the instruction of the respective processes and the

application of the respective fines.

6-[ Previous Article No 4 ].

7-[ Previous Article No 5 ].

8-[ Previous Article No 6 ].

Article 3.

[...]

The INFARMED sends the taxable persons from the tax the findings of the

studies and the information collected on each of the cosmetic products

and of bodily hygiene, homeopathic pharmaceuticals and devices

doctors who trade, as well as of the remaining shares referred to in paragraph 2 of the

article 1. "

Article 142.

Appropriations from the budgets of civil governments relating to support for associations

During the year 2010, appropriations from the budgets of civil governments concerning support for

associations, under the competence provided for in the e) of Article 4 (1) of the

Decree-Law No. 252/92 of November 19, as amended by the Decrees-Laws 316/95,

of November 28, 213/2001, of August 2, 264/2002, of November 25, and

310/2002 of December 18 and by the Leis n. ºs 52-A/2005 of October 10, and

40/2007, of August 24, have as a priority destination the support for activities of

road safety, civil protection and relief, in terms to be defined by dispatching the

member of the Government responsible for the area of internal administration.

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Article 143.

Integrated system of protection and relief operations

They stay the municipalities and the National Civil Protection Authority authorized to transfer

for the humanitarian associations of firefighters and for the National School of Firefighters or

for the entity that surrogates it, under the protocols concluded or which come into being

concluded by the National Civil Protection Authority, the appropriations entered in its

budgets referring to civil protection missions, including those relating to the System

Integrated of Protection and Relief Operations.

Article 144.

Mandatory deposits

1-The mandatory deposits existing in the General Deposit Box on the date of entry into

vigour of Decree-Law No. 324/2003 of December 27, and which have not been, as yet,

transfer object to the account of the Institute of Financial Management and Infra-

Structures of Justice (IGFIJ, I. P.), in fulfillment of the provisions of paragraph 8 of the article

124. of the Decree-Law No. 324/2003 of December 27, as amended by Law No. 53-

A/2006, of December 29, are the subject of immediate transfer to the account of the

IGFIJ, I. P., irrespective of any formality, specifically of order of the

court with jurisdiction over the same.

2-Without prejudice to the provisions of the preceding paragraph, the IGFIJ, I. P., may notify the Cash

General of Deposits to, within 30 days, carry out the transfer of deposits that

come to be subsequently ascertained and whose transfer has not been yet

carried out.

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Article 145.

Prescription of mandatory deposits and autonomous deposits

1-The right to the return of amounts deposited to the order of any legal proceedings,

regardless of the legal regime under which they have been constituted

deposits, prescribe within five years, from the date on which the holder is, or

has been, notified of the right to apply for the respective devolution, unless there is

provision to the contrary in special law.

2-The amounts prescribed in the terms of the preceding paragraph shall be deemed lost in favour

of the IGFIJ, I. P.

Article 146.

Judicial proceedings destroyed

The values deposited in the General Box of Deposits, or the guard of the courts, to the order of

destroyed legal proceedings consider to be lost in favour of the IGFIJ, I. P.

Article 147.

Duration of the undue leave provided for in Decree-Law No. 26/2004, 4 of

February

It may be extended, up to the period of three years, the maximum duration of the licence without

maturity recognized to notaries and the notarial officers who, under the provisions of

in Article 107 (4) and in Article 108 (2) of the Decree-Law No. 26/2004 of 4 of

February, exercise such right in the current year and in the subsequent two years.

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Article 148.

Amendment to Law No. 52/2008 of August 28 approving the Law of Organization and

Operation of the Courts

Article 187 of Law No 52/2008 of August 28, as amended by Laws 103/2009, of

September 11, and 115/2009, of October 12, and by the Decree-Law No. 295/2009, of 13 of

October, it shall be replaced by the following:

" Article 187.

[...]

1-[...].

2-[...].

3-A As of September 1, 2010, the present law continues to apply to the

pilot rallies and, taking into account the assessment referred to in Article 172,

applies to the national territory in a phased manner, owing to the procedure

be completed on September 1, 2014.

4-A The phased application provided for in the preceding paragraph is executed by the

Government, through decree-law, which defines the comarks to be installed in

each phase.

5-The maps annexed to this Law shall only come into force from 1 of

September 2014, save with respect to map II annexed to this Law,

of which it is an integral part, which enters into force in a phased manner, to the

measure that the respective comarch is installed in the terms of the number

previous.

6-[ Previous Article No 5 ]

7-[ Previous Article No 6 ] ".

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Article 149.

Amendment to the Rules of Procedural Costs

Article 4 of the Rules of Procedural Costs, approved by the Decree-Law

n ° 34/2008 of February 26, it is replaced by the following:

" Article 4.

[...]

1-[...].

2-Ficam also exempted:

a) [...];

b) [...];

c) [...];

d) [...];

e) [...];

f) [...];

g) The inventory processes initiated under the Act No. 29/2009, of

June 29.

3-[...].

4-[...].

5-[...].

6-[...].

7-[...]. "

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Article 150.

Introduction of tolls in SCUT grants

1-In addition to the cases in which the introduction of toll charges has already been defined in the auto-

roads under SCUT regime, in 2010 the Government may introduce new rates of

tolling on other motorways in SCUT regime, provided that the criteria have been verified

used for its introduction.

2-A application of toll fees to users on motorways under SCUT scheme is

carried out by prior amendment to the respective bases of concessions, following the

agreements obtained or to be obtained in commission of negotiation.

3-The proceeds from the collection of toll fees on the highways referred to in the figures

previous constitutes own revenue of the EP-Roads of Portugal, S. A.

Article 151.

Amendment to Decree-Law No 73/99 of March 16

Articles 3 and 4 of the Decree-Law No. 73/99 of March 16, go on to have the following

wording:

" Article 3.

[...]

1-A The term interest rate is effective annually with start on January 1 of

each year, being ascertained and publicized by the IGCP, by means of notice to

publish in the Journal of the Republic , until the December 31 of the previous year.

2-For discharge interest rate clearance uses the average of the averages

monthly of the EURIBOR rates to twelve months, verified in the last twelve

months, increased by a differential of 5 percentage points.

3-[ Previous Article No 2 ]

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4-A The rate referred to in paragraph 1 is reduced to half for the debts covered by

real guarantees constituted on the initiative of the creditor entity or by it

accepted and for debts covered by bank guarantee.

5-[ Previous Article No 4 ].

6-[ Previous Article No 5 ].

7-[ Previous Article No 6 ].

Article 4.

[...]

1-A settlement of late payment interest cannot surpass the last five years

prior to the date of payment of the debt on which they focus, save if this

is being paid in instalments, in which case the maximum term of

account of late payment interest is eight years, not counting for the pup

of the period the periods during which the settlement of interest stays

legally suspended.

2-[...]. "

Article 152.

Incentives for the Programme for Electric Mobility

The Government creates favourable conditions, through the realization of appropriate public spending, to the

implementation of the charging infrastructure network in public real estate and

private individuals, with the aim of encouraging the Programme for Electric Mobility and

promote the use of the electric vehicle.

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Article 153.

Incentives for the purchase of electric vehicles

1-The Government ensures the budgeting of the following expenses:

a) Incentive of € 5000 to the acquisition by private individuals of electric vehicles, which

is to be assigned, by the end of 2012, in the purchase of the first 5000 new

exclusively electric cars;

b) € 1500 incentive for the slaughter of light cars in end of life by exchange

with the acquisition of new exclusively electric cars, which

may be cumulable with the benefit provided for in the preceding paragraph.

2-The acquisitions of fleets of exclusively electric vehicles by companies can

benefit, in 2010, from a spending majority up to 50% in IRC headquarters, on the terms

and conditions laid down in Article 34 of the respective Code with the amendments

introduced by this Law.

Article 154.

Redefinition of the use of soils

Without prejudice to Article 97-B of the Decree-Law No 380/99 of September 22, as amended by the

Decree-Law No 316/2007 of September 19 and by the Decree-Law No. 46/2009 of 20 of

February, verified the misallocation of the public domain or the purposes of public utility of

buildings and equipment located in the areas of special use or equivalents and their

reallocation to other purposes, should the municipality, within a reasonable time, promote the redefinition of the

use of the soil by drawing up or amending the relevant management tool

territorial, so as to consecrate the uses, the average indices and the other parameters

applicable to adjacent neighbouring areas that directly confine to areas of use to

redefine.

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Article 155.

Official verification of the Social Insertion Yield assignment

In the terms and for the purposes of the provisions of Article 42 of the Decree-Law No. 283/2003, of

November 8, as amended by Decree-Law No. 42/2006 of February 23, the services

of social security they proceed, semestrally, to the verification of the conditions of assignment

of the Social Insertion of Insertion.

Article 156.

Revocation of Decree-Law No 264/2003 of October 24

The Decree-Law No. 264/2003 of October 24 is repealed.

Article 157.

Entry into force

This Law shall come into force on the day following that of its publication.

Seen and approved in Council of Ministers of January 25, 2010

The Prime Minister

The Minister of State and Finance

The Minister of the Presidency

The Minister of Parliamentary Affairs

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Table of changes and budget transfers

(referred to in Article 7)

Multiple changes and transfers

1-Transfer of monies entered in the budget of the Fund for Relations

International, I. P. (FRI), for the budget of the Investments Program and

Development expenditure of the Central Administration (PIDDAC) of the Registry-

General of the Ministry of Foreign Affairs, intended for the coverage of charges

with investment projects of these services, by staying the Secretariat-General and the

Directorate General for Consular Affairs and the Portuguese Communities

authorized to enrol in your PIDDAC the monies transferred from the FRI.

2-Transfer of monies entered in the budget of the FRI to the Camões Institute, until

to the amount of 10 million, destined for the Portuguese Language Fund, for the

valorisation of the Portuguese language.

3-Transfency of a sum up to 15 million, coming from the management balance of the

Tourism of Portugal, I. P, for the AICEP, E. P. E., Agency for Investment and

Foreign Trade of Portugal, intended for the promotion of Portugal abroad, in the

terms to contrupdate between the two entities.

4-Transfer of monies provided for in paragraph b) of paragraph 3 of the Portaria No 984/2009 of 4

from September, to the EXPO Park 98, S. A., necessary for the financing of the

charges resulting from Portuguese participation in the Shanghai World Expo in

2010.

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5-Transfer of a sum, up to the limit of 10% of the amount available in the year of

2010 by dispatching joint ministers responsible for the areas of finance and the

national defence, intended for the coverage of charges, specifically, with the

preparation, operations and training of forces, in accordance with the intended purpose in the

Article 1 of the Organic Law No 4/2006 of August 29.

6-Transfer of appropriations entered in the budgets of all departments of the Ministry

of the Internal Administration, relating to expenditure on purchase of services of

data communications, for the same item in the budget of the Directorate General of

Infrastructure and Equipment, with the limit of € 9000000, provided that these

transfers become necessary by the development of the Network project

National Security Intern.

7-Changes between chapters of the budget of the Ministry of National Defence

arising from the Military Service Act, the ongoing reorganization process in the

Ministry of National Defence, of the restructuring of the establishments manufactures of the

Armed forces, divestments and reallocations of real estate affections to the Forces

Armed, humanitarian and peace missions and military observers do not

framing in these missions.

8-Transfer of appropriations from the Ministry of National Defence to the General Box of

Retirees, I. P., and for social security, intended for the reimbursement of the

installments provided for in the Laws paragraphs 9/2002 of February 11 and 21/2004, of 5 of

June and in the Decrees-Laws No. 160/2004 of July 2, and No. 320-A/2000, of 15 of

December, amended by Decrees-Laws paragraphs 118/2004, of May 21, and 320/2007,

of September 27.

9-Transfer to the budget of the Ministry of National Defence of appropriations

inscribed in the budget of the Ministry of Science, Technology and Higher Education, to

the comparticipation in the reequipment of the ship Admiral Gago Coutinho, in the

amount of € 350000.

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10-Transfer of monies within the Ministry of Science, Technology and Teaching

Superior (chapter 50), Directorate-General for Higher Education, for the institutions of

higher education, aimed at projects for development and reinforcement of teaching and

research of these entities, as well as the project of " Study Grants for

students of higher education ".

11-Transfer of monies within the Ministry of Science, Technology and Teaching

Superior (chapter 50), Foundation for Science and Technology (FCT), intended for

measures, with equal or different functional classification, including services

integrated.

12-Transfer of monies within the Ministry of Science, Technology and Teaching

Superior (chapter 50), UMIC-Agency for the Society of Knowledge, I. P.,

intended for measures, with equal or different functional classification, including

integrated services.

13-Transfer of appropriations entered in the budgets of laboratories and other

state bodies for other laboratories, regardless of classification

organic and functional, provided that the transfers become necessary by the

development of projects and scientific research activities in charge of such

entities.

14-Transfer of monies, in the amount of € 800000, coming from own revenue

of the revenue budget of the National Forestry Authority-(AFN), of the Ministry of

Agriculture of Rural Development and Fisheries, for the Geographic Institute

Portuguese-(PGI), the Ministry of the Environment and the Territory Planning,

intended to ensure the comparticipation of the MADRP in the national counterpart of the

Project inscribed in PIDDAC, of the responsibility of the IGP, which ensures the

financing of the " National System of Exploration and Information Management

Cadastral-SINERGIC ".

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15-Transfer of monies, up to the value of € 17560179, of the security budget

social for the INATEL foundation, to ensure the financial comparticipation of the

State as a counterpart to the social and public service attributions pursued

by the foundation, pursuant to Article 8 (2) of the Decree-Law

n. 106/2008, of June 25.

16-Transfers of appropriations, between ministries, within the framework of the Interministerial Commission

for Sea Affairs, intended for the implementation of the integral programmes of the

National Strategy for the Sea, adopted by the Resolution of the Council of Ministers

n ° 163/2006 of December 12 and of the activities of the Permanent Forum for the

Matters of the Sea created pursuant to Despacho n. 28 267/2007, of May 16,

published in the Journal of the Republic , 2. th series, paragraph 242, of December 17, 2007.

17-Transfer of monies from the Portuguese Environment Agency and the

Coordination and Regional Development Committees for the taxable persons of the

waste management fee from the monies corresponding to the comholdings of

applications approved under the terms of Portaria No. 1127/2009 of October 1.

18-Transfer to the State Budget of 2010 of the balances of the Institute of the

Mobility and Terrestrial Transport, I.P. (IMTT), with origin in transfers

of the State Budget, set out in the budget of the previous economic year,

when they are concerned with expenses regarding "Plan Investment" relating to

the renewal actions of the transport fleet of goods by other outrain,

provided that the balances are applied in the achievement of the objectives in which they had

origin.

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19-Transfer to the State Budget of 2010 of the Laboratory balances

National of Civil Engineering, I. P. (LNEC, I. P.), with origin in transfers from the

State budget, constant from the budget of the previous economic year, when

are in cause expenses regarding investment, relating to the comparticipation

of the LNEC, I. P., in the expenditure on the project Redesign and dematerialisation of the

LNEC processes with Vista to Improve the Quality of Services to Customers

(ReDeP_C) and acquisition of environmental electronic microscope.

20-Transfer of monies to the Regional Government of the Azores up to the amount of € 2

781016, of the Programme 15 "Environment and Territory Planning", inscribed on the

Institute of Housing and Urban Rehabilitation, I. P. (IHRU, I. P.), in chapter 50

of the Ministry of the Environment and of the Territory Planning, to the title of

turnout in the process of reconstructing the housing stock of the islands of the

Faial and the Peak.

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Changes and transfers within the central administration

Destination Source

Maximum limits

of the amounts to be transferred (in euros)

Scope / purpose

21 Ministry of the Environment and Territory Planning

Portuguese Agency for the Environment (APA)

AMBILITAL-Environmental Innovations in the Alentejo, E. I. M.

174900

Contracts-Technical and financial cooperation program

22 Ministry of the Environment and Territory Planning

Portuguese Agency for the Environment (APA)

Associations of municipalities

472320 Contract-technical and financial cooperation program

23 Ministry of the Environment and Territory Planning

Environmental Intervention Fund

Portuguese Agency for the Environment

1500000

Implementation of projects arising from the implementation of the environmental liability regime, approved by the Decree-Law No. 147/2008 of July 29

24 Ministry of Labour and Social Solidarity.

Institute of Employment and Vocational Training, I. P.

High Commissioner for Immigration and Intercultural Dialogue, I. P.

4300000 Ensuring the operation of the activities of the entity.

25 Ministry of Labour and Social Solidarity.

Institute of Employment and Vocational Training, I. P.

National Institute of Rehabilitation, I. P.

190000 Financing of operating expenses.

26 Ministry of Labour and Social Solidarity.

Social Security Budget

Program Choices

6000000 Financing of operating expenses and transfers relating to the same Programme.

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27 Ministry of Education

Directorate-General for Innovation and Curricular Development

Program Choices

2000000 Financing of operating expenses and transfers relating to the same Programme.

28 Ministry of Labour and Social Solidarity

Budget of social security.

General Secretariat of the Ministry of Labour and Social Solidarity

39980 Social Action (CNRIPD)

29 Ministry of Labour and Social Solidarity.

Budget of social security.

Directorate-General for Social Security.

150000 Development of social security reform.

30 Ministry of Labour and Social Solidarity.

Budget of social security.

Strategy and Planning Office

200000

Development of social security reform.

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Transfers relating to Chapter 50

Destination Source

Maximum limits

of the amounts to be transferred (in euros)

Scope / purpose

31 Presidency of the Council of Ministers.

Office for the Media.

Radio and Television of Portugal, S. A.

406500 Modernization of the televisions of the PLOPS.

32 Presidency of the Council of Ministers.

Office for the Media.

Radio and Television of Portugal, S. A.

100000 Modernization of the radio of the PLOPS.

33 Ministry of the Environment and Territory Planning

Institute of Water, I.P.

RECILIS-Treatment and Enhancement of Efluents, S. A., and Trevo West-Treatment and Valorization of Livestock Waste, S. A.

1500000 Participation in projects for the treatment of pig effluents from the river basins of the River Lis and the Royal rivers, Arnóia and Tornada

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34 Ministry of the Environment and Territory Planning

Portuguese Agency for the Environment (APA)

Entities of the Ministry of Economy, Innovation and Development

300000 Programme "Environment and spatial planning", measure "Systems for performance improvement and environmental qualification", project "Majoration of support for economic activities by the most environmental value", of the responsibility of the Environment Institute, when it comes to financing, through such entities, actions covered by that project.

35 Ministry of the Environment and Territory Planning

Directorate-General for Territory Planning and Urban Development.

VIANAPOLIS-Society for the development of the polis program in Viana do Castelo

928227

Funding in the framework of urban requalification

36 Ministry of Public Works, Transport and Communications.

Planning Office, Strategy and International Relations.

Administration of the Port of Setúbal and Sesimbra, S. A.

1000000 Financing of port infrastructure and plan for environmental monitoring and planning.

37 Ministry of Public Works, Transport and Communications.

Planning Office, Strategy and International Relations.

Administration of the Port of Lisbon, S. A.

1000 000 Financing of port infrastructure.

38 Ministry of Public Works, Transport and Communications.

Planning Office, Strategy and International Relations.

Administration of the Ports of Douro and Leixões, S. A.

3000000 Financing of port and logistics infrastructure

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39 Ministry of Public Works, Transport and Communications.

Planning Office, Strategy and International Relations.

Administration of the Port of Aveiro, S. A.

2500000 Financing of maritime and terrestrial acessibilities.

40 Ministry of Public Works, Transport and Communications.

Planning Office, Strategy and International Relations.

Administration of the Port of Sines, S. A.

500000 Financing of port infrastructure and operating systems for supervision, safety and environment

41 Ministry of Public Works, Transport and Communications.

Planning Office, Strategy and International Relations.

Administration of the Port of the Figueira da Foz, S. A.

2700000 Financing of port and logistics infrastructure and port replanning

42 Ministry of Public Works, Transport and Communications.

Planning Office, Strategy and International Relations.

Administration of the Port of Viana do Castelo, S. A.

1800000 Financing of port infrastructure and acessibilities

43 Ministry of Public Works, Transport and Communications.

Planning Office, Strategy and International Relations.

Metro of Porto, S. A.

8000000 Financing of long-lasting infrastructure

44 Ministry of Public Works, Transport and Communications.

Planning Office, Strategy and International Relations.

ML-Metropolitan of Lisbon, E. P.E.

4000000 Financing of long-lasting infrastructure.

45 Ministry of Public Works, Transport and Communications.

Planning Office, Strategy and International Relations.

Metro of the Mondego, S. A.

4000000 Financing of the Mondego lightweight metropolitan system.

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46 Ministry of Public Works, Transport and Communications.

Planning Office, Strategy and International Relations.

CP-Trains from Portugal, E. P. E.

9000000 Funding of rolling stock, bilhtics and Material Park and Oficins

47 Ministry of Public Works, Transport and Communications.

Planning Office, Strategy and International Relations.

RAVE-Railway Network of High Velocity, S. A.

10000000 Funding of the preparation phase of the High Speed project.

48 Ministry of Public Works, Transport and Communications.

Planning Office, Strategy and International Relations.

TRANSTEJO-Tejo transport, S. A.

2000000 fleet financing and acquisition of terminals.

49 Ministry of Public Works, Transport and Communications.

Planning Office, Strategy and International Relations.

REFER-National Railway Network, E. P. E.

9000000 Financing of long-lasting infrastructure.

50 Ministry of Public Works, Transport and Communications.

Planning Office, Strategy and International Relations.

REFER-National Railway Network, E. P. E.

985492 Funding of the activity of the mission team of the South Tejo Metro, at the close of the project. (1 th phase) and in the realization of studies for development of the 2 th and 3.

51 Ministry of Public Works, Transport and Communications.

Institute of Mobility and Terrestrial Transport, I. P.

OTLIS-Transport Operators of the Region of Lisbon, A. C. E.

1000 to 000

Generalization of the bilhtics without contact to the private operators of the Lisbon region.

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52 Ministry of Health.

Regional Health Administrations, I.P.

Hospitals of the National Health Service with the nature of business public entities

160000

Financing of strategic investment projects for health policy

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Transfers to external entities, in addition to those listed in Chapter 50

Destination Source

Maximum limits

of the amounts to be transferred (in euros)

Scope / purpose

53 Ministry of Science, Technology and Higher Education

Foundation for Science and Technology, I. P.

Agency of Entrepreneurship and Technology Transfer, S. A.

3000000 Funding of research and development projects and their management, in consortium between companies and scientific institutions

54 Ministry of Science, Technology and Higher Education

Foundation for Science and Technology, I. P.

Hospitals with the nature of business public entities

800000

Funding for scientific employment contracts, research and development projects and meetings and publications

scientific.

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Map of Transfers for metropolitan areas and associations of municipalities (referred to in Article 32)

CIM/AM

FEF current of the Municipalities

members%

Transf. OE/2010

(1) (2) (3) = (1) * (2)

Metropolitan area of Porto 78291880 1% 782919 Metropolitan Area of Lisbon 69183085 1% 691831 Intercity Community (CIM) of the Minho-Lima 41916248 0.50% 209581 CIM of the Cávado 38854721 0.50% 194274 CIM of the Ave 48469855 0.50% 242349 CIM of the Tâmega and Sousa 69699300 0.50% 348497 CIM Douro 67384376 0.50% 336922 CIM from Trás-os-Montes 80816056 0.50% 404080 CIM from the Aveiro Region-Low Vouga 39145022 0.50% 195725 CIM from Low Mondego 38385481 0.50% 191927 CIM from the Pinhal Litoral 25 230542 0.50% 126153 CIM of the Pinhal Interior North 41954987 0.50% 209775 CIM from the Pinhal Interior South 19523027 0.50% 97615 CIM da Region of Dion Lafões 54055855 0.50% 270279 CIM of the Serra da Estrela 13006745 0.50% 65034 CIM from the Beira Cove and the North Interior Beira (COMUrbeiras) 58340596 0.50% 291703 CIM from the Southern Interior Beira 23762094 0.50% 118810 CIM from the Tejo Lezria 38988910 0.50% 194945 Middle Tejo CIM 36626433 0.50% 183132 CIM of the West 35171843 0.50% 175859 CIM of the Alentejo Litoral 29532461 0.50% 147662 High Alentejo CIM 49135012 0.50% 245675 CIM Alentejo Central 51213088 0.50% 256065 CIM from Low Alentejo 56108313 0.50% 280542 CIM from the Algarve 44447300 0.50% 222236

Total General 1,149,243,230.00 6483591