The State Budget For 2010

Original Language Title: Orçamento do Estado para 2010

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Read the untranslated law here: http://app.parlamento.pt/webutils/docs/doc.pdf?path=6148523063446f764c3246795a5868774d546f334e7a67774c336470626d6c7561574e7059585270646d467a4c31684a4c33526c6548527663793977634777354c56684a4c6d527659773d3d&fich=ppl9-XI.doc&Inline=false

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 1 pursuant to d) of paragraph 1 of article 197 of the Constitution, the Government presents to the Assembly of the Republic the following Bill: chapter I article 1 budget approval Approval-1 is approved by this law the State budget for the year 2010 in the following maps: the Maps I to IX), with the central Government's budget, including the budgets of the autonomous services and funds; b) Maps X to XII, with the social security budget; c) thirteenth and fourteenth Maps, with the revenue and expenditure of the subsystems of social action, solidarity and family protection of the Social Protection system of citizenship and of the Insurance System; d) Map XV, with Investment and expenditure programmes of development of Central Administration (PIDDAC); e) Map XVI, with expenditure programs; f) Map with the responsibilities, multi-annual integrated services contractual and autonomous services and funds, grouped by ministries; g) Map XVIII, with transfers to the autonomous regions; h) Map with transfers to the municipalities; I) Map XX, with transfers to the parishes; j) Map, with the loss of tax revenue of integrated services, the autonomous services and funds and social security.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/2 2-1 During the year of 2010, the Government is authorized to collect the contributions and taxes contained in the tax codes and other legislation in force and in accordance with the amendments provided for in this law.

CHAPTER II budget discipline article 2 use of budgetary appropriations 1-Get 40% of the total captive of the resources allocated to the Military programming Law. 2-Get 12.5% of expenditure earmarked for captives to Chapter 50 of the State's budget on national funding, with the exception of appropriations allocated to heading 020214-' studies, reports, projects and consulting». 3-stay captive ' other current expenditure-various-other-buffer ' corresponding to 2.5% of the total operating budget of the budgets of the central government offices, with the exception of those belonging to the national health service (NHS) and to higher education. 4-Are captives, operating budgets of integrated services and autonomous services and funds: 25% of initial appropriations) of the items 020213-«movements and stays ', ' other works specialized 020220» and «other services» 020225; b) 40% of initial appropriations under heading 020214-' studies, reports, projects and consulting». 5-in addition to the share referred to in paragraph 2, are captives in PIDDAC integrated services budgets and autonomous services and funds, 25% of the appropriations allocated to heading 020214-' studies, reports, projects and consulting», other than those which refer to Community financing.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 3 6-without prejudice to paragraph 3, are captives 1.5% rewards certain appropriations and permanent and variable allowances or any of the operating budgets of the services integrated and autonomous services and funds in support of compliance with the rule laid down in paragraph 1 of article 20 of this law. 7-exceptions to the provisions of paragraph 5 the funds assigned to the law of programming facilities and equipment of the security forces. 8-exceptions of share blocking provided for in paragraphs 3 to 6 the budgeted funds in them, under:) of the Presidency of the Republic; (b)) of the Assembly of the Republic; (c)) of the NHS; d) in higher education. 9-the descativação of funds referred to in paragraphs 1 to 6 may be carried out only for exceptional reasons, and subject to authorisation by the Member of Government responsible for the area of finance, which decides the amounts to deactivate in function of the evolution of budget execution. 10-share blocking of funds referred to in paragraphs 1 to 6 may be redistributed between integrated services between autonomous services and funds and between integrated and autonomous services and funds, within each Ministry, by order of the respective Member of the Government. 11-in the case of funds committed to respect the projects should focus on projects co-financed or not, it is not possible, on the national counterpart in projects co-financed, whose applications have not yet been submitted to the contest.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 4 Article 3 Disposal and encumbrance of real estate 1-disposal and encumbrance of real estate belonging to the State or to public bodies with legal personality, financial autonomy or not, not having the nature, the form and the appointment of company, Foundation or the public association, rely on authorization by the Member of Government responsible for the area of finance laying down, by order and under article 4, the allocation of proceeds from the disposal or encumbrance. 2-the disposal and encumbrance of real estate are always expensive, having as reference the value ascertained in evaluation promoted by the competent authority of the Ministry of finance and public administration. 3-the preceding paragraphs shall not apply to: a) The real estate assets of social security referred to in article 40; b) the disposal of real estate asset portfolio of the Financial Stabilization Fund of Social Security (FEFSS), managed by the Institute of management of Social Security Capitalisation funds, i. p. (IGFCSS, I. P.), whose recipe is implemented in FEFSS. 4-is assigned to the municipalities of the location of the immovable, for reasons of public interest, the right of first refusal on the sale referred to in paragraph 1, carried out through public auction, and such a right exercised by price and other conditions resulting from the sale. 5-in the context of relocation, resettlement operations or extinction, merger or restructuring of the public authorities or bodies referred to in paragraph 1, may be allowed to transfer directly or exchange of real estate belonging to the private domain of the State which are assigned to departments or bodies to relocate, the reinstall or extinguish , merge or restructure or integrating their private assets in favor of those who, in accordance with legally established for the purchase of buildings, will be awarded the acquisition of new facilities.

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6-the authorization referred to in the preceding paragraph in order to set the Member of Government responsible for the area of finance and member of the Government of the respective guardianship that specifies the conditions of operation, namely: the entity ID) who acquired the property; b) matrix Identification, registry and local situation of the real estate trading; c) transaction values of the properties included in the operation, with reference to the respective values of the evaluation promoted by the competent authority of the Ministry of finance and public administration; d) conditions and deadlines for the provision of new facilities and installations, being released by occupants, are disposed to the entity that acquires new plants; and place information and budgetary) support of the expenditure; f) securing the revenue target, in the case of result of the operation a balance in favour of the State or to the seller, without prejudice to the provisions of the following article.

Article 4 Allocation of proceeds from the disposal and encumbrance of real estate 1-Without prejudice to the following paragraphs, the proceeds from the sale and encumbrance of real estate made pursuant to previous article reverts to 50% for the Office owner or to which the property is permanently, or for other services of the same Ministry, since if it is intended for investment expenditure or: a) the acquisition or renovation of equipment intended for modernization and operation of services and security forces; b) reinforcement of capital of public business entities, hospitals in the case of the Ministry of health;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 6 c) expenditure on the construction or purchase of buildings to increase and diversify the capacity to respond in host by the Casa Pia, I. P., in the case of State assets assigned to this institution and in accordance with the set by joint decree of the Member of Government responsible for the area of finance and a member of the Government of tutelage. 2-the product of the alienation and the encumbrance of assets of the State may, until 100%, be intended:) in the Ministry of national defence, the strengthening of the military pension fund of the armed forces, as well as the settlement of payments made under the Laws Nos. 9/2002, of 11 February, and 21/2004, of 5 June , and law No. 3/2009, of 13 January, by Caixa Geral de Aposentações, i. p. (CGA, I. P.), and by the social security budget, and the costs of construction and maintenance of infrastructures assigned to the Ministry of national defense and the purchase of equipment for the upgrading and operation of the armed forces, without prejudice to the provisions of organic law No. 3/2008 , September 8, and the reduction of the liabilities of the industrial establishments of the armed forces; (b)) in the Ministry of Justice, the necessary expenses to investments for the construction or maintenance of infrastructure earmarked for this Ministry and the purchase of equipment for the modernization and operation of Justice. 3-in the Ministry of economy, innovation and development, the allocation to the Office of tourism of Portugal, i. p. (Turismo de Portugal, I. P.), the product of the alienation of real estate data to guarantee funding for the Institute or other evidence of formal qualifications acquired in court for compensation of non-reimbursed can be designed, to 100%, the granting of financing for the construction and tourist heritage recovery.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 7 4-Without prejudice to the provisions of paragraph 2 of article 6 of law No. 61/2007 of 10 September, the product of the alienation and the encumbrance of assets of the State may, until 75%, be destined, in the Ministry of Internal Affairs, the cost of the construction and acquisition of facilities , infrastructures and equipment for use of forces and security services. 5-the remainder of the allocation of proceeds from the disposal and encumbrance of immovable property referred to in the preceding paragraphs is State revenue. 6-the preceding paragraphs shall not affect: a) the provisions of paragraph 9 of article 109 of Act No. 62/2007 of 10 September; b) application of the envisaged in ministerial order No. 131/94, of March 4, amended by Ordinances Nos. 96/598, 19 October, and 226/98, of 7 April; (c)) the allocation to the Fund for rehabilitation and Heritage Conservation of the percentage of the product of the alienation and Constitution of rights in rem over immovable property of the State and of the compensation received as a result of the implementation of the principle of cost, to be fixed by order of the Member of Government responsible for the area of finance. 7-In special cases duly justified, can the Member of Government responsible for the area of finance fix percentages higher than those laid down in paragraphs 1 and 4, provided that the proceeds of the disposal and encumbrance of real estate for investment, acquisition expenses, rehabilitation or construction of facilities of the respective offices.

Article 5 Management Program Public real estate heritage 1-for the purposes of compliance with the Property Management Program public, should the services and public users of the properties referred to in paragraph 1 of article 3: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 8


the) Present or promote the updating by the Directorate-General of Treasury and finance (DGTF) until 30 June 2010, through the Asset Management units of the respective ministries, the program real estate assessments to be carried out in the three-year period 2010-2012, with specification of the timing in which they are carried out by those services and public bodies; b) provide the DGTF until 30 June 2010, the necessary information to the registry and regularization of properties of matrix private domain of the State to which they are assigned; c) Promote the matrix and its registral regularisations owned and inform the DGTF, at the end of each half of each calendar year, of the real property by regularization and the properties that were cleared; d) provide the DGTF all necessary information to the inventory of properties, according to the program approved for this purpose in accordance with the law. 2-Until June 30 2010, should the competent services of the ministries promote the update and send to the Ministry of finance and public administration the footprint and plans for the conservation and rehabilitation of buildings, including the offices under the direction or supervision and supervision of members of the Government. 3-the obligations laid down in the preceding paragraphs are considered in the setting of objectives regulated in law No. 66-B/2007, of 28 December, and in the evaluation of their compliance. 4-violation of paragraphs 1 determines the application of the penalties referred to in the Disciplinary Status of workers performing Public Functions, approved by law No. 58/2008, of 9 September, in accordance with that there.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 9 Article 6 built heritage 1 transfers-the Institute of financial management of Social Security, i. p. (IGFSS, I. P.), and the Institute for housing and Urban Rehabilitation, i. p. (DGEMN, I. P.), the latter with regard to housing that heritage was passed by virtue of the merger and the extinction of the Institute of management and Alienation of State Residential Heritage (IGAPHE) , can, without requiring any counterpart and without subjection to the formalities provided for in articles 3 and 5, according to criteria to be established for the sale of public rental housing stock, transfer to municipalities, municipal enterprises or municipal majority capital, for private social welfare institutions or for administrative public utility corporate bodies, since pursuing assistance purposes and demonstrate ability to manage housing groups or neighborhoods to transfer , the buildings or their fractions that are housing groups or neighbourhoods, including the existing public spaces, equipment, roads and other infrastructure, as well as the rights and obligations of these relative. 2-the transfer of the assets referred to in the preceding paragraph is preceded by transfer agreements and shall be carried out by auto transfers of goods, which constitutes title enough evidence for all legal purposes, including registration. 3-after the transfer of assets and conditions that are set out in transfer agreements, can the beneficiary entities proceed to transfer the fires to their residents, pursuant to Decree-Law No. 141/88, of 22 April, amended by decree-laws Nos. 172/90, of May 30, 342/90, of 30 October, 288/93 , August 20, and 116/2008 of 4 July. 4-the rental housing transferred is subject to the system of income support, pursuant to Decree-Law No. 166/93, of 7 May.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 10 5-the assets transferred to the municipalities, municipal enterprises or municipal majority capital can, under the terms and conditions to be laid down in the records of the assignment referred to in paragraph 2, be subject to demolition in the context of urban rehabilitation operations, since it ensured the municipalities the relocation of residents.

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

Article 8 Reorganization of services and Public Administration-1 transfers Are suspended, until 31 December 2010, the re-arrangements of public services, with the exception of those that are indispensable to the fulfillment of the law, as well as those resulting in decreased spending. 2-the creation of public services or other structures, until 31 December 2010, can only occur if it is compensated by extinction or by streamlining services or existing public structures within the same Ministry, the resulting decrease in expenditure. 3-the provisions of the preceding paragraphs may not result an increase in the number of senior leaders, except in situations involving a decrease in expenditure. 4-Is the Government authorized, for the purposes of the preceding paragraphs, including the reorganizations initiated or completed in 2009, as well as the application of special mobility scheme, to make changes, whether they involve different organic and functional classifications.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 11 5-Is the Government allowed to be carried out by order of the members of the Government responsible for the areas of finance, the economy, innovation and development, the environment and regional planning, budget changes between commissions for coordination and regional development and the Ministry of environment and spatial planning regardless of the organic and functional classification.

Article 9 budget Changes within the NSRF, PROMAR and PRODER 1-Is the Government allowed to make budgetary changes which are necessary for the implementation of the National strategic reference framework (NSRF), the Fisheries operational programme 2007-2013 and the Rural Development Programme, regardless of different organic and functional classifications involved and programs. 2-In exceptional cases, may be authorised by the budgetary changes Government counterpart in appropriations earmarked for the NSRF regardless of organic and functional classification and by programs.


Article 10 1 Budget Programs Management-Is the Government allowed to make budgetary changes which are necessary to ensure the management of each Budgetary Programme, regardless of different functional classifications involved. 2-the Portuguese Institute for development assistance, i. p. (IPAD), as coordinator of the Portuguese cooperation for development, is the Coordinator of the Agenda for development cooperation, Sub-measure 3, measure across all programs, in accordance with the budget fix in the Decree-Law of budgetary implementation.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 12 article 11 Balances of appropriations of national funding associated with the community co-financing shall be carried over to the 2010 State budget balances of appropriations of national funding associated with the community co-financing in the previous year's budget for programmes co-financed of identical content.

Article 12 retention of amounts in appropriations, transfers and budgetary reinforcement 1-current transfers and capital of the State budget to the self-regulatory bodies of the central administration, the autonomous regions and local authorities can be retained to satisfy debts, accrued and payable, constituted in favour of CGA, i. p., of the Directorate-General of Social Protection to employees and agents of the public administration (GYM) , the SNS, social security and DGTF, and yet in terms of contributions and taxes, as well as the resulting from use or misuse of Community funds. 2-the retention referred to in the preceding paragraph, in respect of debts of the autonomous regions, must not exceed 5% of the amount of the annual payment. 3-the transfers referred to in paragraph 1, in respect of debts of local authorities, safeguarding the special scheme provided for in the code of Expropriations may be withheld pursuant to the law No. 2/2007, of 15 January, as amended by laws Nos. 22-A/2007, of 29 June, and 67-A/2007, of December 31.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/13 4-1 When is not timely provided to the Ministry of finance and public administration, competent bodies and for their part, the typed information on budgetary framework law, as well as to be annually defined in budget execution Ordinance or other applicable legal provision transfers may be retained and rejected the advances of twelfths, in accordance with the fix in the budget execution law until the situation is remedied. 5-the assumption of new commitments of expenditure or reducing revenue own underlying budgetary reinforcement applications require the submission, prior to authorization of the request, a plan which envisages the reduction, in a sustainable way, the corresponding expenditure in the budget programme concerned, by the Member of the Government that depends on the organ or the service in question.

Article 13 Sustainability of expenditure in public business entities, the creation of entities belonging to the State enterprise sector, in particular resulting from the public service transformation, merger or division thereof, and all the capital in these entities or the investments by these accomplished, depend on the presentation to members of the Government responsible for the areas of finance and supervision , a sustained plan for rationalization of expenditure statement of compliance with the principles relating to financial control of these entities, provided for in article 12 of Decree-Law No. 558/99, of December 17.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 14 article 14 termination of financial autonomy Is the Government allowed to to end the regime of financial autonomy and to apply the General rules of administrative autonomy to the autonomous services and funds that have not satisfied the rule of budgetary balance referred to in paragraph 1 of article 25 of law No 91/2001 , August 20, on your current wording, without having been dismissed in accordance with paragraph 3 of the same article article 15 Financial Supervisory Authorities The public institutes with an independent status as a result of your integration in the areas of supervision of the financial system, as well as the funds that work with them, are not subject to the rules concerning the cativações of funds and the rules governing the duodecimal the budgetary legislation and public accounting.

CHAPTER III provisions concerning workers who exercise public functions article 16 addition to law No. 53-D/2006, of 29 December is added to law No. 53-D/2006, of 29 December, Article 8a, as follows: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 15 ' Article 8a discounts for the GYM or for sickness assistance systems 1-discounts for the GYM or for sickness within the Public Administration, carried out by the beneficiaries included from 1 January 2009, focus on base pay, remuneration pursuant to paragraph 3 of article 70 of law No 12-A/2008, of 27 February. 2-Notwithstanding the previous paragraph, the discounts for the GYM or for assistance in health systems in the context of public administration, continue to focus on compensatory supplements with a residence, under the same terms of the incidence of quota for the Caixa Geral de Aposentações.»

Article 17 amendment to Decree-Law No. 118/83, of February 25 article 12 of Decree-Law No. 118/83, of 25 February, amended by decree-laws Nos. 90/98, of April 14, 279/99 of 26 July 2005, 234/December 30, by laws Nos. 53-D/2006, of 29 December, and 64-A/2008 , 31 December, shall be replaced by the following: ' article 12 [...] 1-Can sign up as GYM holders beneficiaries all employees exercising public functions, regardless of the mode of Constitution of your legal relationship of public employment, with the exception of those who have previously renounced entitled.

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2-the option referred to in the preceding paragraph shall be exercised by the party concerned within six months from the date of Constitution of the first legal relationship of public job subscription request confirmed by the processing of payments. 3-definitely disclaim the entry in the GYM the holders require beneficiaries at any time, or that they are not in, in time, the option provided for in paragraph 1. 4 - […]. 5 - […]. 6-In case of de facto unions, the period for exercising the right of option provided for in paragraph 5 shall be governed by the Ordinance referred to in paragraph 4 of article 8. '

Article 18 amendment to law No 12-A/2008, of 27 February articles 5, 7, 35, 55, 56, 63, 68 and 106 of law No 12-A/2008, of 27 February, as amended by law No. 64-A/2008 of 31 December, shall be replaced by the following: ' article 5 [...] 1 - […]. 2 - […]. 3 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 17 4-amendments to personal maps involving an increase of jobs require prior authorization based on the Member of the Government that depends on the organ or the service, since the budget out of whack your duly established, and your future sustainability recognition by the Member of Government responsible for the area of finance without prejudice to the right of occupancy of the workplace in the organ or service by the employee that, in legal terms, these should return. 5-[previous paragraph 4].

Article 7 [...] 1-[...]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6-the decision referred to in paragraphs 3 and 4 includes, if applicable, the maximum amounts to discrimination: a) the recruitment of workers; b) compulsory pay placement changes referred to in paragraph 6 of article 47; c) gestionárias changes of remuneration provided for positioning paragraphs 1 to 5 of article 47; d) exceptional pay placement changes provided for in article 48.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 18 7-during the implementation of the budget, budgets referred to in subparagraphs (a) (b)) and c) of the preceding paragraph may not be used to meet any budget shortfalls under other staff costs. 8-in the event of permanent vacancy of jobs provided for on a map of staff and previously occupied the corresponding budgetary resources be added can the amount provided for costs related to the recruitment of workers. 9-in the case of the amendments provided for in the preceding paragraphs, it shall be deemed amended accordingly, 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 (c)) and d) of paragraph 2, the conclusion of contracts and retainer depends on prior favourable opinion of the members of the Government responsible for the areas of finance and public administration, with regard to the verification of the requirement laid down in point (a)) of paragraph 2, being the terms and processing of this opinion governed by Ordinance of the same members of the Government.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 19 5-Government members referred to in the preceding paragraph may exceptionally authorise the conclusion of a maximum number of task contracts and service agreements, in accordance with the set in the Ordinance referred to in the preceding paragraph, provided that compliance with the provisions of paragraph 2 , are not exceeded contractual deadlines initially forecast, and global financial burdens, which have annual support contracts, are entered in the heading of the budget of the agency or of the service. 6-[previous No. 5]. 7-[previous paragraph 6]. 8-the verification, through audit report carried out by the Inspectorate General of Finance in conjunction with the Directorate-General for Administration and public employment, the duration of service agreements for execution of subordinate employment amounts to recognition by the agency or service the need of occupation of a workstation using the Constitution of a legal relationship of public employment indefinitely or for time determined or determinable as a result of the audit, determining characterization: a) the change of the map of the body or service personnel, in order to provide for that workstation; b) tendering of publicity for Constitution of the legal relationship of public employment, in accordance with the procedure laid down in this law.

Article 55 [...] 1-[...]. 2 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 20 3-subject to informal contacts that can and should take place, the negotiation between the employer and each of the candidates, in the order appearing in the final sorting, shall be in writing, and the workers with legal relationship of public employment inform that body of career , category and pay holding position at that date. 4 - […]. 5 - […]. 6-Without prejudice to the provisions of paragraph 10, in each one of the universes of candidates referred to in point (d)) of paragraph 1 of the preceding article, as well as regarding the ordering of all the candidates, the absence of agreement with a particular candidate determines the negotiation with what if you follow on ordination, to which, if any, can be proposed remuneration exceeds the maximum positioning that has been proposed to and not accepted by any of the candidates that the antecedam that ordering. 7 - […]. 8 - […]. 9 - […]. 10-When is concerned the recruitment of workers necessary for the occupation in jobs characterized by match the General career vocational diploma, the public employer cannot propose the first position having the candidate who holds a Bachelor's degree or higher academic degree to her.

Article 56 [...] 1-[...]. 2 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 21 3-[...]. 4 - […]. 5 - […]. 6-integration in general career diploma is in second position or remuneration that whose remuneration level is identical or, in your absence, immediately above the corresponding remuneration level to the candidate's placement in the category of origin, when her holding in the framework of a legal relationship of public job constituted for an indefinite period. 7 - […]. 8 - […].


Article 63 [...] 1-internal mobility has a duration of 18 months, except in the following cases: a) is concerned, namely temporary agency or service, which may not constitute legal relations of public employment for an indefinite period in which the duration is indeterminate; b) When is the course of tendering procedure for the recruitment of workers to the workplace whose activity is to be performed by use of internal mobility, in that the duration can be extended for another six months. 2 - […].

Article 68 [...] 1-[...].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 22 2-[...]. 3 - […]. 4 - […]. 5-it is not necessary to observe the proportionality provided for in paragraph 1 between the first pay level and the subsequent level where that is fixed by reference to the minimum monthly wage (RMMG).

Article 106 [...] 1-[...]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7-concursais procedures for the careers and or categories to which this article refers shall be governed by the regulations applicable at 31 December 2008 and by the provisions of paragraph d) of paragraph 1 of article 54, as well as paragraph 11 of article 28 of the Portaria n. º 83-A/2009, of 22 January, mutatis mutandis.»

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 23 article 19 review of the careers, special bodies and committees ' remuneration levels of service and 1-without prejudice to the Statute revision which should take place in accordance with legally prescribed, the careers that have not yet been subject to review, or decision to subsistence , in particular those of the special arrangements and special bodies, as well as the integration of employees, being that:) just after such a review takes place, for these workers, the implementation of transitions through the list of named vessels referred to in article 109 of the law No 12-A/2008, of 27 February, except as regards the mode of Constitution of your legal relationship of public employment and to situations of General mobility , or, body or service; b) until the beginning of the duration of the review: i) the Ordinance referred to in paragraph 2 of article 68 of law No 12-A/2008, of 27 February, the fixed update of monetary amounts corresponding to the payment rates to take effect during the year of 2010; II) careers in question shall be governed by the regulations applicable on 31 December 2008, with changes arising from articles 46 to 48, 74, 75 and 113 of law No 12-A/2008, of 27 February; III) concursais procedures for the careers in question shall apply the provisions of paragraph d) of paragraph 1 of article 54 of law No 12-A/2008, of 27 February, as well as paragraph 11 of article 28 of the Portaria n. º 83-A/2009, of 22 January; IV) paragraph 3 of article 110 of the law No 12-A/2008, of 27 February, not applicable, just been in respect of pending contests on the date mentioned. 2-the career review referred to in the preceding paragraph shall ensure: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 24 a) compliance with the rules relating to the organisation of careers laid down in section I of chapter II of title IV, and article 69 of law No 12-A/2008, of 27 February , particularly with regard to the content and functional duties, the number of categories and compensation positions; b) repositioning remuneration with the monetary amount calculated pursuant to paragraph 1 of article 104 of law No 12-A/2008, of 27 February, without additions; c) remuneration positioning changes in light of the latest performance reviews and its differentiation by a quota system; d) the prospects of development of the previous remuneration careers, raising them only in a sustainable way. 3-the provisions of paragraph 1 shall apply on the appropriate remuneration levels of service committees. 4-the procedure of diplomas by independent regulators initiated pursuant to article 23 of law no 64-A/2008 of 31 December, shall be concluded by 31 December 2010.

Article 20 Workers of organs and departments of regional and local administrations With a view to compliance with the guiding principles of human resources management in the public administration, are subject to a prior opinion, pursuant to paragraphs 6 and 7 of article 6 of law No 12-A/2008, of 27 February, with the necessary adjustments, the following procedures : a) the internal mobility of workers and services regional and local administrations to the other bodies and services to which it applies to law No 12-A/2008, of 27 February;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 25 b) the eventual recruitment of workers of organs and departments of regional and local administrations to the other bodies and services to which it applies to law No 12-A/2008, of 27 February, pursuant to paragraphs 4 and 5 of article 6 of the same law.


Article 21 personal admissions 1-recruitment of workers without legal relationship of public employment for an indefinite period previously established by the agencies and services within the scope of objective defined in article 3 of law No 12-A/2008, of 27 February to General or specific career and careers that have not yet been subject to review, or decision to subsistence , must observe the rule of recruiting an employee for at least two exits for retirement, exoneration, resignation, dismissal or otherwise of untying. 2-to issue the opinion referred to in paragraphs 6 and 7 of article 6 of law No 12-A/2008, of 27 February, is conditional on the demonstration of compliance for each agency or service, compliance with the provisions of the preceding paragraph, and may, in exceptional cases, duly substantiated, and the weighted overall development of human resources of the Ministry that integrates be issued a favourable opinion on the recruitment in higher-than-expected number in the preceding paragraph. 3-recruitment referred to in the preceding paragraphs shall not involve a total expenditure with the monthly burden with workers allowed than would result with monthly charges with the workers out. 4-for the purposes of issuing the opinion provided for in paragraph 2, should the organs and instruct their proposals services of recruitment, in particular, with the following elements: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 26 a) indication of the actual number out, by agency or service, in the previous year and throughout the year as well as recruitments made during the same period; b) Study justifying the need of recruitment, in particular of the indispensability of output substitution and the impossibility to use placed in situation of special mobility or other instruments of mobility; c) grounds of the impossibility of occupying the jobs in question under the conditions laid down in paragraphs 1 to 5 of article 6 of law No 12-A/2008, of 27 February; d) place Declaration issued by delegation of the Budget Directorate-General of budget (DGO), or by the IGFSS, i. p., in the case of organism that integrates the perimeter of budgetary consolidation of social security at the time of their application for authorization; and Decision of the respective Member of the) Government on the proposal. 5-the absence of rationale of the proposals and information provided for in paragraph 1, as well as the lack of other information legally required, constitute grounds enough for your enjoyment and not returning the process to the applicant. 6-the necessary instruments and adequate for the implementation of the provisions of this article and to the monitoring and control of the recruiting of workers without legal relationship of public job previously established are approved by order of the members of the Government responsible for the areas of finance and public administration. 7-To December 31 2010, lack of a favourable opinion of the members of the Government responsible for the areas of finance and public administration: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 27 a) the order concerning the admission of people into joining in the various categories of permanent cadres of the armed forces, referred to in paragraph 2 of article 195 of the status of military personnel of the armed forces approved by Decree-Law No. 236/99, of 25 June, on current wording; b) decisions relating to the admission of the militarized personnel or equated and with police and security functions or equated. 8-the opinion referred to in the preceding paragraph must bear in mind the provisions of paragraphs 1 to 5. 9-The members of the Government responsible for the areas of finance and public administration can determine the conduct of inspections by the General Inspectorate of Finance (IGF) with a view to verifying compliance with the provisions of paragraphs 1 to 4 and 7. 10-all agencies and services responsible for carrying out inspections and audit should, within the framework of actions that will run in the organs and services covered by the provisions of this article, lift of the situations which may constitute violations of the provisions of paragraphs 1 to 4 and 7 and shall inform the members of the Government referred to in paragraph 6. 11-the provisions of paragraphs 1 to 5 shall apply local authorities, with the following adaptations: a) issuing the opinion provided for in paragraph 2, as the case may be, the entities referred to in paragraph 2 of article 3 of Decree-Law No. 209/2009, of 3 September; b) In exceptional cases, duly substantiated, and the weighted overall development of human resources of the municipality or parish in which the service is integrated, can be issued a favourable opinion on the recruitment in higher-than-expected number in paragraph 1; (c)) the decision referred to in paragraph e) of paragraph 4, as the case may be, the entities referred to in paragraph 2 of article 2 of Decree-Law No. 209/2009, of September 3.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 28 12-this article prevails over all legal provisions, General or specific, contrary.

Article 22 remuneration supplements 1-update to update the payment supplements for 2010 is made by order of the Member of Government responsible for the area of finance and focuses on the value credited, the 31 December 2009. 2-updating the supplements for overtime and shift calculated by reference to the basic remuneration does not conform to the provisions of the preceding paragraph, the respective value calculated based on the updated base remuneration, under the conditions laid down in the annual remuneration of the Ordinance.

Article 23 amendment of law No. 2/2004, 15 January 1-article 21 of law No. 2/2004, 15 January, as amended by law No. 51/2005, of 30 August, and by law No. 64-A/2008 of 31 December, shall be replaced by the following: ' article 21 [...] 1 - […]. 2 - […]. 3 - […]. 4-for the selection of the holders of the intermediate leadership positions of 3 degree and below, the jury consists of: a) by the holder of the Office of Directorate top of 1st degree of the Office in whose map is the position to be filled or for whom he designates, who chairs;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 29


b) By two leaders of level and degree greater than or equal to the position to be filled, one of them in the Office in whose map is the position to be filled and the other in different Office, both designated by the respective maximum leader. 5-the element of the jury referred to in point (c)) of paragraph 3 that is not linked to Public Administration is due compensation in accordance with the procedure laid down by the members of the Government responsible for the areas of finance and public administration-6 [previous No. 5]. 7-[previous paragraph 6]. 8-[previous paragraph 7]. 9-[previous paragraph 8]. 10-[previous paragraph 9]. 11-[previous paragraph 10]. 12-[previous paragraph 11]. 13-[previous paragraph 12]. 14-[previous paragraph 13]. 15-[previous paragraph 14].» 2-article 29 are repealed and paragraph 4 of article 31 of law No. 2/2004, 15 January, as amended by law No. 51/2005, of 30 August, and by law No. 64-A/2008 of 31 December, without prejudice to the next paragraph. 3-the provisions of article 29 of law No. 2/2004, 15 January, as amended by law No. 51/2005, of 30 August, and by law No. 64-A/2008 of 31 December, remains applicable to the holders of the posts currently designated leaders, albeit in substitution or in day-to-day management, by the end of the period, not including any subsequent renewals.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 30 article 24 amendments to the Regime of employment contract in Public Functions article 185 of the Regime of employment contract in Public Functions, approved by Act No. 59/2008, of 11 September, is replaced by the following: ' article 185 [...] 1 - […]. 2 - […]. 3-the provisions of paragraph f) of the preceding paragraph apply to accompanying spouse, ascendants, descendants or assimilated, adoptandos, adopted and stepchildren, minors or disabled, when arguably the worker is the most appropriate person to do it. 4 - […].»

Article 25 effective information update in 1 State administration-The integrated services and autonomous services and funds should proceed to the loading in information-gathering instruments to be made available on the website of the Directorate-General for employment and Public Administration (DGAEP), the following information: a) the number of workers in effective implementation of functions in the body or service , having regard to: (i)) the kind of legal relationship of public employment; II) type of career; III) the genus; IV) the level of education; v) the age group;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st b 31) number of disabled workers; c) number of service providers, distributed by contractual mode. 2-The general secretariats, as well as the relative loading to their own staff, shall still identical with regard to charging people in situation of mobility is to them special affection. 3-public business entities that have maps of people subject to the legal regime of public employment shall, in relation to staff them charging identical integrated. 4-load referred to in the preceding paragraphs shall be carried out every six months until 15 January and 15 July, respectively. 5-non-observance of the time limit laid down in paragraph 1 determines: a) To the autonomous services and funds, 10% retention of the twelfth of the transfers from the State budget of the incumpridora entity, to be carried out in the twelfth of the month following the breach, as well as preventing the DGO of examining any requests, processes or business hours from faulty services until the situation is remedied; (b)) To the integrated services, retention of 10% of the value of each request for release of credits to be carried out in the month following the breach.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st article 26 32 maintenance of CGA sign-up, i. p. 1-the holders of positions managers appointed under the law No. 2/2004, 15 January, as amended by law No. 51/2005, of 30 August, or whose service is renewed under the same law , or of law No. 3/2004, 15 January, as amended by law No. 51/2005, of 30 August, by decree-laws Nos. 200/2006, of 25 October, and 105/2007, of 3 April, and by law No. 64-A/2008 of 31 December, keep, until the cessation of these functions, the inscription on the CGA, i. p. and the payment of quotas to this organism on the basis of the functions performed and the corresponding remuneration. 2-the provisions of the preceding paragraph shall apply to members of the Board holders appointed pursuant to law No. 3/2004, 15 January, as amended by law No. 51/2005, of 30 August, by decree-laws Nos. 200/2006, of 25 October, and 105/2007, of 3 April, and by law No. 64-A/2008 of 31 December and the payment of quotas carried out within the limits of the remuneration of the director-general article 27 amendments to the Statute of the retirement pension 1-articles 6a and 37 of the Statute of the retirement pension, approved by Decree-Law No. 498/72, of 9 December, shall be replaced by the following:% quot% Article 6a [...] 1-all entities, regardless of their legal nature and your degree of autonomy, contribute monthly to the CGA, i. p., with 15% of remuneration subject to quota reduction of workers covered by social protection scheme at your service convergence.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 33 2-the previous paragraph takes precedence over any legal provisions, General or specific, to the contrary, with the exception of the following: a) To the entities whose responsibilities with pensions were transferred to the CGA, i. p., a contribution of an amount equal to the existing under the general social security scheme for employers; b) for personnel for which the CGA, i. p. is liable only for the cost of pensions, a contribution of 3.75% of the remuneration of their staff subject to discount. 3-monthly contributions to the CGA, i. p., are you necessarily delivered along with the quotas for the retirement pension and survivor's pension of the people to which they relate. 4-higher education institutions and other entities with administrative and financial autonomy may, for the purposes of this article, use the run balances from previous years, to that effect, dismissed the compliance with article 25 of law No. 91/2001, of 20 August, as amended by law No. 48/2004, 24 August.


Article 37-the [...] 1-[...]. 2 - […]. 3-the global rate of reduction is the product of the number of months of anticipation regarding the age legally required for the retirement pension by 0.5% monthly fee for receiving pensions from the entry into force of this law.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 34 4-When the Subscriber to 55 years of age count more than 30 years of service, the number of months of anticipation to consider in determining the overall rate of reduction of pension is reduced to 12 months for each three-year period in excess of 30 at the time the Subscriber reaches 55 years of age.» 2-the amendment to article 37 the previous paragraph applies to retirements required or made binding after the entry into force of this law.

Article 28 monthly salary concept relevant for the purposes of article 5 of law No. 60/2005, of 29 December 1-monthly remuneration to consider in calculating the portion of the pension referred to in (a)) of paragraph 1 of article 5 of law No. 60/2005, of 29 December, as amended by Act No. 52/2007, of August 31 , corresponds to the relevant monthly remuneration in accordance with the Statute of the retirement pension, less the percentage of the quota for the purposes of retirement pension and survivor's pension, with a maximum value of 12 times the social support index (IAS), perceived until 31 December 2005 and revalued in accordance with article 27 of the Decree-Law No. 187/2007, of May 10. 2-the provisions of the preceding paragraph shall apply to retirements required or made binding after the entry into force of this law.

CHAPTER IV local PRESIDENCY of the COUNCIL of Finance MINISTERS proposed law No. 9/XI/1st 35 article 29 Amounts of participation of local authorities in State taxes 1-In 2010, the allocation of public resources between the State and the municipalities with a view to achieving the objectives of horizontal and vertical financial balance includes the following participations:) a subsidy set at € 2,062,828,383.60 General , to the financial stability Fund (ETF); b) a subsidy set at € 171,090,521.40, specific to the Municipal Social Fund (WSF); c) A variable contribution on income tax of individuals (IRS) of taxable persons with fiscal domicile in the respective territorial circumscription, included in column (7) of the map in annex XIX, which results from the application of the percentage of income by deliberate 2008, in accordance with paragraphs 2 and 3 of article 20 of law No. 2/2007 , 15 January, corresponding to the difference, in relation to the value of the column (5) of the same map, the deduction to the final tax liability for IRS purposes, in accordance with paragraph 4 of article 20 of the same degree. 2-The hits that there is place resulting from the difference between the net PERSONAL INCOME TAX collection in 2008 and 2009, in compliance with the provisions of paragraph 1 of article 20 of law No. 2/2007, of 15 January, must be carried out, for each municipality, in the 2011 budget period. 3-the final division between municipalities shall ensure compliance with the provisions of article 29 of law No. 2/2007, of February 15. 4-In 2010, the amount of the WSF indicated in subparagraph (b)) of paragraph 1 is to be used exclusively for the financing of powers exercised by municipalities in the field of pre-school education and the first cycle of basic education, to distribute according to the indicators identified in subparagraph (a)) of paragraph 1 of article 28 of law No. 2/2007, of 15 January.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 36 5-in the year 2010, the total amount of Financing of the Fund (FFF) is set at € 211,843,202.00, being the amount to be allocated to each parish the appearing on the map in annex XX. 6-the overall amount of FFF referred to in the preceding paragraph, in accordance with paragraph 5 of article 32 of law No. 2/2007, of 15 January, the funds necessary for the payment of expenses relating to compensation for costs of the members of the executive body of the parish, as well as the passwords of presence of members of the deliberative body for the number of mandatory meetings in accordance with law. 7-the amount referred to in the preceding paragraph includes the payment of all amounts payable to members of organs of the Parish Councils for the performance of their duties, in particular those due under payment. 8-in situations where the costs referred to in paragraph 1, compliance with the requirements provided for in article 27 of law No. 169/99 of 18 September, as amended by law No. 5/2002, of 11 January, by Decree-Law No. 268/2003, 28 October, and by law No. 67/2007, of December 31, exceeding the total revenue of the parish can this apply to the Directorate-General of local authorities (DGAL), the funding of the amount in excess.

Article 30 Decentralization of responsibilities to the municipalities 1-during the year of 2010, the Government is authorized to legislate in order to regulate the taxation powers of municipalities, in relation to taxes whose revenue are entitled, under the conditions laid down in law No. 2/2007, 15 January-2 is hereby extended until 31 December 2010, the period referred to in paragraph 1 of article 4 of law No. 159/99 , 14 September, to the transfer of responsibilities to the municipalities.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 37 3-in the year 2010, for the purposes of law No. 159/99 of 14 September, the Government is authorized to transfer to the municipalities the funds required for the purposes set out in the preceding paragraphs. 4-the ratio of funds transferred under the preceding paragraph is published by order of the members of the Government responsible for the areas of finance and local government.


Article 31 Decentralization of responsibilities to the municipalities in the area of education 1-during the year of 2010, the Government is authorized to transfer to all municipalities in the Mainland the appropriations entered in the budget of the Ministry of education, plus update on equivalent terms to the inflation foreseen for competencies to decentralize education, concerning: a) family support component the supply of meals and time extension support pre-school education; b) school social action in 2 and 3 cycles of basic education. 2-During the year of 2010, the Government is authorized to transfer to the municipalities who have concluded contracts of execution pursuant to Decree-Law No. 144/2008, of 28 July, or which may be concluded in accordance with article 12 of the same regulation, the appropriations entered in the budget of the Ministry of education, regarding: the) non-teaching staff of basic education; b) curricular enrichment Activities on the first cycle of basic education; c) management school in Park 2 and 3 cycles of basic education. 3-In 2010, the transfer of resources for the payment of expenses relating to non-teaching staff are updated in equivalent terms to the variation referred to salaries in the civil service.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 38 4-The appropriations entered in the budget of the Ministry of education for funding of subparagraphs (a) (b)) and c) of paragraph 2 are updated in accordance with equivalent to inflation. 5-is entered in the budget of the overheads of the State a fee of € 23 247 563, for the payment of the costs referred to in paragraph 2 of article 9 of Decree-Law No. 144/2008, of 28 July. 6-the ratio of funds transferred under this article is published by order of the members of the Government responsible for the areas of finance and education.

Article 32 metropolitan areas and municipalities associations transfers to metropolitan areas and associations of local authorities, in accordance with, the laws No. 46/2008 and no. 45/2008, respectively, both of 27 August, sign up in the budget of the overheads of the State, are listed in the map annexed to this law, which is an integral part.

Article 33 Financial Aid and financial and technical cooperation is entered in the budget of the overheads of the State a fee of € 5 000 000 for the purposes provided for in paragraphs 2 and 3 of article 8 of law No. 2/2007, of 15 January, as well as for the completion of ongoing projects, taking into account the period of application of the relevant funding programmes and the principles of fairness and balance in the territorial distribution.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 39 article 34 withholding of municipal funds is retained the percentage of 0.1% of the ETF of each municipality in the Mainland, and that the revenue retention DGAL, pursuant to c) of paragraph 2 of article 6 of the implementing Decree No. 44/2007, of 27 April.

Article 35 this provision does not encompass municipal Debt from the debt limits provided for in law No. 2/2007, of 15 January, loans intended for the financing of investments under the initiative Qualification and Urban Reintegration operations of Critical Districts, as well as for the acquisition of fires, in accordance with and for the purposes of paragraph 2 of article 2 of Decree-Law No. 159/2003 , July 18, at the DGEMN, i. p., which must be previously authorized by order of the Member of Government responsible for the area of finance.

Article 36 exceptional weather conditions in the districts of Leiria, Lisbon and Santarém In 2010, in implementation of the foreseen in the Council of Ministers Resolution No. 2/2010, 13 January, and as regards the situations referred to in: a) is allowed recourse to emergency fund Municipal enshrined in Decree-Law No. 225/2009, of September 24, without verification of the requirement of the Declaration of State of public calamity; b) the authorization of the expenditure referred to in paragraph 1 of article 13 of Decree-Law No. 225/2009, of September 24, is fixed at € 9 000 000;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 40 c) Are excepcionados the limits of indebtedness referred to in articles 37 and 39 of law No. 2/2007, of 15 January, loans intended for the financing of works necessary for the replacement of municipal infrastructure and equipment affected.

Article 37 amendments to Decree-Law No. 144/2008, of 28 July articles 4, 7, 8, 9, 10 and 11 of Decree-Law No. 144/2008, of 28 July, are replaced by the following: ' article 4 [...] 1 - […]. 2 - […]. 3 - […]. 4-In 2010, transfers of resources to pay the expenditure referred to in this article shall be updated in accordance with equivalent to the variation referred to salaries in the civil service. 5-from 2011, transfers of financial resources referred to in this article are included in Municipal Social Fund (WSF) and updated in accordance with the rules applicable to transfers to local authorities.

Article 7 [...] 1-[...]. 2 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 41 3-In 2010, transfers of resources to pay the expenditure referred to in this article shall be updated in accordance with equivalent to inflation. 4-from 2011, transfers of financial resources referred to in this article are included in the WSF and updated in accordance with the rules applicable to transfers to local authorities.

Article 8 [...] 1-[...]. 2- […]. 3- […]. 4-In 2010, transfers of resources to pay the expenditure referred to in this article shall be updated in accordance with equivalent to inflation. 5-from 2011, transfers of financial resources referred to in this article are included in the WSF and updated in accordance with the rules applicable to transfers to local authorities. 6- […].

Article 9 [...] 1-[...]. 2-In 2010, transfers of resources to pay the expenditure referred to in this article shall be updated in accordance with equivalent to inflation.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 42 3-from 2011, transfers of financial resources referred to in this article are included in the WSF and updated in accordance with the rules applicable to transfers to local authorities.


Article 10 [...] 1-[...]. 2 - […]. 3 - […]. 4-In 2010, transfers of resources to pay the expenditure referred to in this article shall be updated in accordance with equivalent to inflation. 5-from 2011, transfers of financial resources referred to in this article are included in the WSF and updated in accordance with the rules applicable to transfers to local authorities.

Article 11 [...] 1-[...]. 2 - […]. 3 - […]. 4-In 2010, transfers of resources to pay the expenditure referred to in this article shall be updated in accordance with equivalent to inflation. 5-from 2011, transfers of financial resources referred to in this article are included in the WSF and updated in accordance with the rules applicable to transfers to local authorities. 6 - […].»

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 43 article 38 competent to commitment of expenditure in the local 1-Is the Government allowed to legislate on jurisdiction to allow the conclusion and execution of public contracts for local authorities, in the context of the review of the legal regime of carrying out public expenditure set out in articles 16 to 22 and 29 of Decree-Law No. 197/99 , June 8, with the following meaning and extension: a) Raise the thresholds to which each of the organs of local authorities can allow spending, to strengthen their own powers and delegated, resulting in double the limit values currently in force; b) establish the competence to allow costs of execution of public contracts amounts similar to those laid down in accordance with the provisions of the preceding paragraph; c) possibility of establishing that the amounts referred to in the above may be increased up to three times in the case of urgency, objectively verifiable, of works or repairs to be carried out; d) Assign jurisdiction to the deliberative bodies of the local authorities for authorisation of expenses giving rise to charges in more than one financial year and which are not provided for in the multiannual plans of activities. 2-the present legislative authorization expires on 31 December 2010.

Chapter V social Security article 39 management balances of the Institute of employment and vocational training (IEFP) 1-the balance of management of the IEFP, i. p. is transferred to the IGFSS, i. p., and constitutes the social security budget revenue.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 44 2-the balance referred to in the preceding paragraph that is the result of revenue from the implementation of programmes co-financed mainly by the European Social Fund (ESF) may be kept in the IEFP, i. p., by joint decree of the members of the Government responsible for the areas of finance, labour and social solidarity.

Article 40 Transfers for capitalisation annual balances of the insurance system, as well as the revenue resulting from the sale of assets, is transferred to the FEFSS.

Article 41 active mobilization and credit recovery of social security Is the Government authorized, through the Member of Government responsible for the areas of work and social solidarity, with faculty of delegation, to write-off held by IGFSS, i. p., when there is the same lack of justification or are insufficiently documented or when your irrecuperabilidade in consequence of the absence of the debtor's attachable assets.

Article 42 funds on a funded 1-the budgeting of financial flows stemming from transactions associated with the management of the portfolio of assets of the funds under administration of IGFCSS, i. p., is carried out in accordance with the following rules: a) the revenues in financial derivatives operations are deducted from the costs of the same operations, being the respective balance always subscribed to revenue heading;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 45 b) interest received in the representative values of debt sales are deducted from interest paid on acquisition of the same genus, being the respective balance always entered in heading of prescription. 2-the provisions of the preceding paragraph does not relieve the individual accounting record of all financial flows, even if merely book associated with the operations on them.

Article 43 transfer of credits 1-social security can, exceptionally, to divest the holding credits corresponding to debts of contributions, contributions and interest within the framework of economic and financial viability processes involving the taxpayer. 2-the transfer can be made at face value or market value of the credit. 3-the sale of credits for market value follows one of the procedures approved by the Member of Government responsible for the areas of work and social solidarity. 4-the sale provided for in this article cannot be in favor: a) the taxpayer; (b)) of the members of the debtor taxpayer, when the debt respects the exercise of your Office; c) of entities with patrimonial relevance comparable. 5-the competence assigned pursuant to paragraph 3 is likely to delegation.

Article 44 disclosure of lists of taxpayers the lists referred to in (a)) of paragraph 5 of article 64 of the general tax law (LGT), approved by Decree-Law No. 398/98, of 17 December, applies to taxpayers debtors to social security.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 46 article 45 1-António Sérgio Cooperative Is the Government allowed to transfer the appropriations entered in the budget assigned by this law to the Instituto António Sérgio Cooperative Sector, i. p., (INSCOOP), for the cooperative António Sérgio for the Social economy-public Cooperative limited liability company (cooperative António Sérgio) that case in accordance with article 3 of Decree-Law No. 282/2009, of 7 October. 2-While it is not fully implemented the cooperative António Sérgio, the maximum leader INSCOOP ensure the normal functioning of this Institute and the pursuit of its activities of day-to-day management.


Article 46 exceptional Regime of reduction of interest rate on arrears shall apply to the value of the guaranteed debt in the framework of plans features that are concluded in accordance with article 13 of Decree-Law No. 42/2001, of 9 February, until 31 December 2010, the following live interest rates: 1% per year) in situations to be provided by the debtor bank guarantee; b) 3% a year in situations where the executed constitutes voluntary mortgage in the first degree on buildings not engaged, though.

Article 47 amendment to Decree-Law No. 42/2001, of 9 February article 13 of Decree-Law No. 42/2001, of 9 February, amended by law No. 64-A/2008 of 31 December, shall be replaced by the following: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 47 ' article 13 [...] 1 - […]. 2-payment in installments may be authorised since it is established that the executed, by your economic situation, cannot solver the debt at once, the number of benefits should not exceed 36. 3 - […]. 4-the number of monthly instalments provided for in paragraph 2 may be extended to 120 since cumulatively if check the following conditions: (a)) [...]; b) […]; c) […].»

Article 48 amendments to Decree-Law No. 367/2 November 2007, articles 8 and 14 of Decree-Law No. 367/2007, of 2 November, are replaced by the following: ' article 8 [...] 1-is committed to the implementation of expenditure on social benefits, under the family protection subsystem, VAT revenues resulting from increased standard rate operated through paragraph 6 of article 32 of Act No. 39-B/94, of December 27, concerning the collections made in each financial year. 2 - […] 3 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 48 4-meeting the costs of family protection subsystem is guaranteed by tax revenue referred to in paragraph 1 and, in the remaining, by transfers from the State budget for social security.

Article 14 [...] 1-[...]. 2 - […]. 3-the costs relating to differential between pensions regulatory update of disability and old-age pension under the general scheme and other social security pensions, allowances and supplements, in accordance with article 4 of Decree-Law No. 323/2009, of December 24, and update that would result from the application of law No. 53-B/2006, of 29 December, are financed by transfers from the State budget. 4-[previous paragraph 3].»

Article 49 addition to law No. 53-B/2006, of 29 December is added to law No. 53-B/2006, of 29 December, Article 7a, to read as follows: ' Article 7a safeguard clause the updating of pensions and other social benefits granted by the social security system, laid down in articles 6 and 7 of this law , cannot result in decreased.»

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 49 article 50 amendment to Decree-Law No. 199/99, June 8 article 19 of Decree-Law No. 199/99, of 8 June, is replaced by the following:% quot% article 19 [...] 1-the contribution rate on the teaching staff covered by the provisions of decree-laws Nos. 321/88, of 22 September, 179/90, of June 5, 327/85, of 8 August, and 109/93, of 7 April, contracted until 31 December 2005, shall be at the rate of 9.50%, at the expense of their employer. 2 - […]. 3 - […].»

CHAPTER VI active Operations, adjustments and State article 51 guarantees loans and other borrowing-1-Is the Government authorized pursuant to paragraph (h) of article 161 of the Constitution), by the Member of Government responsible for the area of finance, with the option of delegation, to grant loans and perform other active credit operations, until the contractual amount equivalent to € 1 115 700 000 , including the possible capitalization of interest, not counting for this limit the amounts relating to restructuring or consolidation of State credits.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 50 2-in addition to the limit laid down in the preceding paragraph the granting of loans by the autonomous services and funds, to the contractual amount equivalent to € 500 000 000, including the possible capitalization of interest, not counting for this limit the amounts relating to restructuring or consolidation loans. 3-Is the authorised Government, through the Member of Government responsible for the area of finance, with the option of delegation, to renegotiate the contractual conditions of earlier loans, including the credit currency exchange, or redeem those credits. 4-the Government reports on a quarterly basis the Assembly of the Republic of justification and conditions of operations carried out under this article.

Article 52 active mobilization and credit recovery 1-Is the Government authorized, through the Member of Government responsible for the area of finance, with the option of delegation, in the context of recovery of credits and other financial assets of the State, held by DGTF, carry out the following operations: a) redefinition of the conditions for the payment of debts in cases where debtors propose pay ready or in instalments and, in duly substantiated cases, be reduced the value of claims, notwithstanding, in the event of non-compliance, if demand payment under the conditions originally applicable, these conditions may be applied to the settlement of credits acquired by DGTF relating to debts to social security institutions, only when the borrowers are framed in a special process of reorganization or insolvency proceedings or in extra-judicial conciliation procedure;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 51


b) redefinition of terms of payment and, in duly substantiated cases, reduction or remission of the amount of credits of loans to individuals, under the special programme for the repair of Fires or properties in degradation (PRID) and the Special Volunteer Program, in the cases of borrowers whose households have an average monthly per capita income does not exceed the value of social insertion income or borrowers with expresses financial inability; c) realization of capital increases with any financial assets, as well as by credit conversion in capital of the companies liable for payment; d) acceptance as restitution in compliance, of real estate, movable property, securities and other financial assets; and) sale of loans and other financial assets; f) acquisition of assets through exchange with other public entities or within the framework of the exercise of the right of priority or guaranteed lender for sale in Executive or in liquidation process of insolvency proceedings. 2-Is the Government also authorized, through the Member of Government responsible for the area of finance, with the option of delegation, to proceed: the transfer of management) credits and other assets, paid or unpaid, when such an operation is the most appropriate to the interests of the State; (b)) to the provision of financial services relating to the transaction indicated in the preceding paragraph, regardless of your value, which may be preceded by negotiated procedure or held by direct agreement; c) the reduction of the share capital of a public limited-liability company of public capital to writing or simply reported in the context of financial sanitation processes;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st d 52) transfers of financial assets that the State, through the DGTF, holds about cooperatives and associations to the municipalities where those are your headquarters; and the cancellation of credits) held by DGTF, when, in duly substantiated cases, it is found that there is no justification for their recovery; f) to the provision of services under the State credits recovery, in duly motivated cases. 3-the Government reports on a quarterly basis the Assembly of the Republic of justification and conditions of operations carried out under this article. 4-the recovery of amounts held by DGTF, arising from loans granted by the State or by public entities, including public companies, which have transmitted their rights, takes place using the tax foreclosure process laid down in procedural code and Tax process, constituting the debt certificate issued by or by the DGTF there is broadcast rights , as appropriate, enforceable.

Article 53 acquisition of assets and assumption of liabilities and responsibilities 1-Is the Government authorized, through the Member of Government responsible for the area of finance, with the option of delegation:) to purchase credits from State-owned enterprises, in the context of restructuring and strategic plans of improvement of the financial situation; b) assume liabilities and responsibilities, or acquire claims on public enterprises and industrial establishments of the armed forces in the context of restructuring and strategic plans of improvement of the financial situation or under winding-up proceedings;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 53 c) to settle the balance resulting from offsetting debits and credits exist, until 31 December 2009, as a result of the financial relations between the State and the autonomous regions, and between the State and the municipalities, up to the amount of € 7 500 000 under the flexible management. 2-the financing of the operations referred to in the preceding paragraph shall be provided for budgetary allocation entered in Chapter 60 of the Ministry of finance and public administration.

Article 54 the benefits of leasing operations in accordance with the provisions of paragraph 1 of article 11 of organic law No. 4/2006, of 29 August, is the Government allowed to comply with the payment to settle charges relating to contracts for public investment in the form of lease, up to a maximum of € 90 142 000.

Article 55 Anticipation of Community funds 1-specific Treasury operations carried out to ensure the closure of the community support framework (CSF) III and the execution of the NSRFS, including community initiatives and Cohesion Fund, must be adjusted by the end of the financial year 2011. 2-advances of funds referred to in the preceding paragraph may not, without prejudice to the provisions of the following paragraph, exceed in every moment: a) in respect of programmes co-financed by the European Regional Development Fund (ERDF), community initiatives and the Cohesion Fund € 1 300 000 000;

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b) as regards the programmes co-financed by the European agricultural guidance and guarantee fund (EAGGF) guidance section, by the European agricultural fund for Rural Development (EAFRD), the financial instrument of fisheries guidance (FIFG) and European Fisheries Fund € 430 000 000. 3-the amounts referred to in the preceding paragraph may be subject to adjustment against each other, with the permission of the Member of Government responsible for national management of the Fund. 4-the limits referred to in paragraph 2 include the advances already made until 2009. 5-specific Treasury operations carried out to guarantee the payment of financial support granted within the framework of the European agricultural guarantee fund (EAGF) must be settled upon reimbursement by the European Union under Regulation (EC) No 1290/2005, of 21 June, on the financing of the common agricultural policy. 6-in order to overcome any difficulties inherent in the process of closing the CSF II and CSF III and the implementation of the NATIONAL STRATEGIC programmes co-financed by the ESF, including the Community initiatives, is the Government allowed to anticipate payments on account of the European Union's Community transfers supported in social security funds that may not exceed at any time considering the advances made since 2007, the amount of € 300 000 000. 7-the adjustment of active operations referred to in the preceding paragraph must occur by the end of the 2011 financial year, getting the IGFSS, i. p., authorized to make amendments in the corresponding funds transferred by the Commission.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 55 article 56 principle of Treasury Unit 1-any movement of funds of the autonomous services and funds, including those whose financial and patrimonial management is governed by the legal regime of public business entities must be carried out by use of banking services provided by the Office of management of the Treasury and Public Credit , I. p. (IGCP, I. P.), except where otherwise legal. 2-the principle of Treasury Unit is applicable to the institutions of higher education in accordance with article 115 of law No. 62/2007 of 10 September. 3-failure to comply with the preceding paragraphs may constitute grounds for retention of shipments and refusal of anticipations of twelfths, in accordance with the fix in the Decree-Law of budgetary implementation. 4-The integrated services of the State and the autonomous services and funds referred to in paragraph 1 shall promote your integration into the network of the State provided for in the Treasury of the State regime, approved by Decree-Law No. 191/99, of 5 June, upon the opening of bank accounts with the IGCP, i. p., for receiving, accounting and control of own resources. 5-public business entities must maintain its cash and cash equivalents and short-term investments at the IGCP, i. p., and for that purpose the State Treasury scheme, approved by Decree-Law No. 191/99, of 5 June. 6-the revenue of all the investments that are carried out in violation of the principle of unity of the Treasury by the entities at the same subject shall accrue to the State.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 56 Article 57 re-privatization and disposal operations For the reprivatizações to be held under the law No. 11/90 of 5 April, as well as for the sale of other State holdings, is the Government authorized, through the Member of Government responsible for the area of finance with the Faculty of delegating, hiring, by direct agreement between pre-qualified companies referred to in article 5 of the Act, the Assembly of the sale and public offer for subscription of shares, the underwriting and placing and other associated operations.

Article 58 Guarantees the Portuguese Bank of business, s. a. 1-in operations benefiting from personal guarantee of the State pursuant to the provisions of paragraph 9 of article 2 of law No. 62-A/2008, of November 11, is admitted to the replacement of the beneficiary of the guarantee, provided that this substitution results in a reduction of exposure of financial guarantees. 2-replacement of the collateral taker under the preceding paragraph depends on permission from the Member of Government responsible for the area of finance, with faculty of delegation, preceded by an opinion of the Bank of Portugal, and the same be notified to Parliament within 5 days from the date of authorisation.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 57 Article 59 Exoneration of membership 1-in addition to the grounds provided for in paragraph 1 of article 240 of the Código das Sociedades Comerciais (CSC), can the State withdraw from membership in commercial society in which holds participation equal to or less than 10% of the share capital , whose value does not exceed € 2 500 and present reduced liquidity, and that in the last five years has presented negative results or has not distributed dividends, since if any of the following requirements: a) the participation has been declared forfeit to the State or have been to their ownership by legitimate succession, prescription, or termination of legal person partner; b) the participation of the State has its origin in the conversion of credits in social capital in the context of special recovery process of business or insolvency proceedings. 2-the exemption provided for in the preceding paragraph shall apply the provisions of paragraphs 2 and 4 to 8 of article 240 of the CSC, regardless of the type of company concerned. 3-the resignation of membership should be subject to disclosure on the Internet of the DGTF.

Article 60 ceiling for the granting of guarantees by the State and other legal persons governed by public law 1-the maximum limit for the authorisation of State guarantees in 2010 shall be fixed, in terms of net annual flows, in € 10 150 000 000. 2-are not covered by the limit laid down in the preceding paragraph the operations resulting from decisions taken within the European Union.

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3-to the limit laid down in paragraph 1 in addition, the corresponding credit insurance guarantees, financial credit, performance bond and investment insurance, to be granted by the State, which may not exceed the amount equivalent to € 1 600 000 000. 4-the maximum limit for the granting of guarantees by legal persons governed by public law, in 2010, shall be fixed, in terms of annual net cash flows, at € 10 000 000. 5-With observance of the limit laid down in paragraph 1, can benefit from State guarantees, in 2010, investment projects considered relevant by resolution of the Council of Ministers. 6-the provisions of the preceding paragraph takes precedence over any legal provisions to the contrary.

Article 61 of Chapter 60 of the budget Balances of the State 1-balances of appropriations allocated to economic classification headings ' current transfers», «Grants», «financial assets ' and ' other current expenditure» entered in the State budget for 2010, in Chapter 60 of the Ministry of finance and public administration, can be used in the payment of costs is achievable until 15 February 2011 , since the obligation to the State of incorporation until 31 December 2010 and be on that date known or estimable the amount needed for your compliance. 2-the amounts used in accordance with the provisions of the preceding paragraph are deposited in the special account for the payment of expenditure, and should the account be closed until 15 February 2011.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 59 article 62 1-settlement Costs the State budget ensures whenever necessary by budgetary allocation entered in Chapter 60 of the Ministry of finance and public administration, the satisfaction of defunct entities whose obligations remaining asset was transmitted to the State, in terms of sharing , up to the respective value transferred. 2-is dismissed the security provided for in paragraph 3 of article 154 of the CSC, when, in sharing, all of the remaining assets is passed to the State.

Article 63 revocation processes 1-current expenditure strictly necessary resulting from processes of dissolution, liquidation and extinction of public companies and subsidiaries, and other bodies, services are made through Chapter 60 of the Ministry of finance and public administration. 2-in the context of the procedures referred to in the preceding paragraph involving asset transfers to the State can be the extinction of obligations, compensation and confusion.

CHAPTER VII financing of the management of the public debt and State PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 60 article 64 1 State budget Funding-to address financing needs arising from the implementation of the budget of the State, including the services and funds endowed with administrative and financial autonomy, the Government authorized pursuant to paragraph (h)) of article 161 of the Constitution and article 66 of this law , the net debt increase direct global maximum, up to the amount of € 17 414 000 000. 2-loans and other operations of indebtedness incurred in the current year and prior to the date of entry into force of this Act are charged to the limit established in the preceding paragraph, in understanding.

Article 65 housing Financing and relocation 1-Is the DGEMN, i. p., authorized: a) to borrow up to a maximum of € 50 000 000 for the financing of active operations in the scope of your activity; b) using borrowings under) of paragraph 1 of article 110 of the law No. 67-A/2007, of December 31 for the financing of urban regeneration promoted by municipalities, for urban rehabilitation companies and on a proposal like this and within their respective urban rehabilitation operations by public authorities or private institutions of public utility , for the recovery of degraded housing stock. 2-the threshold laid down in (a)) of the preceding paragraph competes for the purposes of overall limit laid down in the preceding article.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 61 article 66 General 1-financing pursuant to paragraph (h) of article 161 of the Constitution), is the Government allowed to raise loans repayable and perform other operations of indebtedness, in particular repurchase operations with equity securities of direct public debt of the State, regardless of the rate and currency of denomination , where the product of the issue, more liquid and less capital gains, overall, does not exceed the amount resulting from the addition of the following values: the) Amount of the net debt increase direct global established pursuant to articles 64 and 72 of this Act; b) amount of debt repayments made during the year, the respective expiration dates or anticipated for convenience of debt management, calculated, in the first case, according to the contract value of recovery and, in the second case, according to the respective acquisition cost in market; c) Amount of other operations involving debt reduction, determined by the cost of acquisition in debt market subject to reduction. 2-The depreciation of public debt that are carried out by the public debt stabilisation fund as implementation of privatisation revenues are not considered for the purposes of point (b)) of the preceding paragraph. 3-the term of the loans at issue and debt operations to be carried out pursuant to paragraph 1 may not exceed 50 years.

Article 67 Debt denominated in currency other than euro 1-currency exposure in currencies other than the euro may not exceed, in each moment, 10% of the total direct debt of the State.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 62 2-for the purposes of the preceding paragraph, the amount of foreign exchange exposure financial responsibilities, including those relating to financial derivatives operations associated with loan contracts, whose currency risk is not covered.

Article 68 floating Debt For transitional needs of Treasury and greater flexibility for managing the issuance of public debt, the Government is founded authorized to issue floating debt, getting the cumulative amount of live broadcasts at any time subject to a maximum of € 25 000 000 000.


Article 69 into buying market and exchange of debt securities 1-in order to improve the conditions of negotiation and public debt securities transaction directly from the State, increasing its liquidity, and with a view to improving the financing costs of the State, is the Government authorized, through the Member of Government responsible for the area of finance, with faculty of delegation , to proceed to the early repayment of loans and the carrying out of market purchase or Exchange operations, amortizing debt instruments debt securities in advance that, by this way, be withdrawn from the market. 2-The essential conditions of the operations referred to in the preceding paragraph, in particular modalities for the realization and debt instruments covered, are approved by the Government, through the Member of Government responsible for the area of finance, and must: a) Safeguard the principles and general objectives of the direct management of the public debt of the State, in particular those laid down in article 2 of law No. 7/98 , February 3; b) Respect the value and the equivalence of market of debt securities.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 63 article 70 direct management of the public debt of the State 1-Is the Government authorized, through the Member of Government responsible for the area of finance, perform the following operations from direct management of the public debt of the State: a) between the various Replacement procedures for loans; b) reinforcement of appropriations for capital depreciation; c) prepayment, in whole or in part, of loans already contracted; d) conversion of existing loans on the terms and conditions of the issuance or of the contract, or by agreement with its holders, when the conditions of financial markets so advise. 2-in order to streamline the negotiation and settlement of Government securities, is still the Government, through the Member of Government responsible for the area of finance, with the option of delegation, to perform reporting operations with equity securities of direct public debt of the State. 3-for the purposes of article and the previous number and with a view to fostering operations of liquidity in the secondary market, as well as the intervention in financial derivatives operations imposed by the efficient management of public debt the State, can the public debt stabilisation fund subscribe and/or acquire public debt securities. 4-the budgeting of financial flows stemming from transactions associated with the management of the direct debt portfolio of the State and management of the State Treasury cash balances is made according to the following rules: a) expenses arising from financial derivatives operations are deducted from the revenue obtained with the same operations, being the respective balance always enlisted in item of expenditure; b interest revenue) resulting from operations associated with the issuance and management of public debt the State are slaughtered to expenditure of the same type;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 64 c) interest revenue as a result of the operations associated with the application of the State Treasury surpluses, as well as the associated with cash advances, are slaughtered to public debt interest costs directly; d) subparagraphs (a) prior does not dispense individualized accounting registration of all financial flows, even if merely book associated with the operations on them. 5-the addition of global direct net debt having to to comply with the provisions of paragraph 3, up to a limit of € 1 500 000 000, is carried out against a reduction in the same measure, the ceiling laid down in article 72.

CHAPTER VIII Initiative for strengthening financial stability article 71 Granting extraordinary personal guarantees of the State 1-exceptionally, can the State grant guarantees, in 2010, in accordance with the law, to strengthen the financial stability and the availability of liquidity in financial markets. 2-the maximum limit for the authorisation of the guarantees provided for in the preceding paragraph is € 9 146 200 000 and in addition to the limit laid down in paragraph 1 of article 60.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st article 72 65 Exceptionally Funding, to meet the financing needs, with a view to enhancing financial stability and the provision of liquidity in financial markets, the Government is authorized, in accordance with paragraph (h)) of article 161 of the Constitution and article 66, the net debt increase direct global up to € 9 146 200 000 , which in addition to the maximum amount referred to in article 64.

Article 73 1 Duration-article 2 of Act No. 63-A/2008, of November 24, is replaced by the following: ' article 2 [...] 1 - […]. 2 - […]. 3-the procedures provided for in paragraph 1 have subsidiary and temporary nature, being applicable to operations of capitalisation of credit institutions to be carried out until 30 June 2010. 4-if appropriate in the light of the conditions of operation of financial markets, can the period laid down in the preceding paragraph shall be extended until 31 December 2010, by order of the Member of Government responsible for the area of finance, preceded by the opinion of the Bank of Portugal.» 2-granting of guarantees under law No. 60-A/2008, of October 20, is also subject to the term and conditions for renewal provided for in the preceding paragraph.

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Article 74 recovery applications support customers of Portuguese private bank, n. a. 1-Is the Government authorized, through the Member of Government responsible for the area of finance, with faculty of delegation, to assure the hedge accounts of indirect investment Guaranteed by the Private Portuguese Bank, n. a., that are participants of the Special Investment Fund were to be established for recovery of their applications , and who possess the legally applicable eligibility criteria of the deposit guarantee fund and of the investor-compensation scheme, the recovery of up to € 250 000 per account holder of such applications, under the terms that may be defined by Decree. 2-for the purposes of the preceding paragraph, the recovery of up to € 250 000 shall be in the amount corresponding to the difference between the nominal value of the applications of hedge accounts of indirect investment Guaranteed on 24 November 2008, and the full face value received by the holders of the units covered by the preceding paragraph , until the end end of the initial period of duration of the Special Fund of investment, as a result, namely, the operation of the deposit guarantee fund and of the investor-compensation scheme, participation in Special Investment Fund and the liquidation of your assets, regardless of the nature of these receipts, by way of compensation, depreciation of capital, State aid is calculated distribution of income share of assets in liquidation, or any other.

CHAPTER IX funding and transfers to the autonomous regions of the COUNCIL of MINISTERS PRESIDENCY Proposal of law No. 9/XI/1st 67 Article 75 budget Transfers for the autonomous regions 1-in accordance with article 37 of the organic law No. 1/2007, of February 19, are transferred to the following funds: a) € 299 562 070 to the autonomous region of the Azores; b) € 195 314 717 to the autonomous region of Madeira. 2-in accordance with article 38 of organic law No. 1/2007, of February 19, are transferred to the following funds: a) € 59 912 414 for the autonomous region of the Azores; b) € 8 545 019 for the autonomous region of Madeira.

Article 76 financing needs of the autonomous regions 1-the autonomous regions of the Azores and Madeira may not wake up contractually new loans, including all forms of debt, resulting in an increase in your net debt. 2-May-excepcionar if the provisions of the preceding paragraph, the terms and conditions to be set by order of the Member of Government responsible for the area of finance, loans and depreciation for the financing of projects with reimbursement of Community funds and the settlement of overdue debts of the autonomous regions. 3-the amount of net debt, compatible with the regional concept of need for funding of the European system of national and regional accounts (Esa95), is equivalent to the difference between the sum of the financial liabilities, whatever your way, including in particular the borrowings, leasing contracts and debts to suppliers, and the sum of financial assets in particular the cash balance, deposits in financial institutions and Treasury applications.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st CHAPTER 68 X direct taxes section I personal income tax article 77 amendments to the Code of the personal income tax articles 3, 28, 30, 31, 45, 53, 55, 58, 60, 68, 70, 71, 72, 74, 77, 82, 85, 86, 92, 100 , 101 and 115 of the code of the personal income tax, approved by Decree-Law No. 422-A/88 of 30 November, as designated by the IRS code shall be replaced by the following: ' article 3 [...] 1 - […]. 2 - […]. 3-for the purposes of points (a) to (h)) and i) of the preceding paragraph, shall be deemed to be income from the isolated acts which do not result in a predictable or repeated practice. 4 - […]. 5 - […]. 6 - […].

Article 28 [...] 1-[...].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 69 2-Are covered by the simplified scheme the taxable persons who, in the exercise of your activity, have not exceeded during the period immediately preceding taxation, an annual gross income amount in this category of € 150 000. 3 - […]. 4 - […]. 5 - […]. 6-the application of the simplified scheme ceases only when the amount referred to in paragraph 2 is exceeded in two consecutive tax periods or when it is in a single Office, in an amount exceeding 25%, in which case the taxation by the organised accounting is done from the tax period following the verification of any of these facts. 7 - […]. 8 - […]. 9-where, the application of technical-scientific based indicators referred to in article 31, paragraph 1, to determine a taxable income higher than results of the coefficients set out in paragraph 2 of the same article, can the taxpayer in the year of entry into force of those indicators opt, within and under the conditions laid down in point (b)) paragraph 4 , by the organised accounting, although it does not have the minimum period of permanence in the simplified scheme. 10-in the beginning of the activity in the simplified scheme is verified the other assumptions, in accordance with the annual estimated income value, in the Declaration of commencement of activity, if it is not exercised the option referred to in paragraph 3. 11-[...].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 70 12-[...]. 13-[...].

Article 30 [...] The determination of the taxable income of the isolated acts is subject to the simplified scheme or organised accounting, as it follows from the provisions of article 28.


Article 31 [...] 1-[...]. 2-approval of the indicators mentioned in the preceding paragraph, or in your absence, the taxable income is obtained by adding to income arising from services supplied by the partner to a company covered by the fiscal transparency regime, in accordance with point (b)) of paragraph 1 of article 6 of the IRC code, the 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 other income from this category, excluding the production variation. 3 - […]. 4 - […]. 5 - […]. 6-[Repealed]. 7 - […]. 8 - […]. 9 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 71 article 45 [...] 1-for the determination of the gains subject to IRS is considered the acquisition value, in the case of property or rights acquired free of charge: a) the value that has been considered for the purposes of payment of stamp duty; b) value that would serve as a basis for the payment of stamp duty, if this were due. 2-[Repealed]. 3-in the case of rights in rem over immovable property acquired by donation exempt, pursuant to point (e)) of article 6 of the code of stamp duty, it is considered acquisition value taxable value fixed up to 2 years prior to donation.

Article 53 [...] 1-[...]. 2 - […]. 3 - […]. 4 - […]. 5-The gross income in category H annual value exceeding € 30 240, by holder, have a deduction equal to the amount referred to in paragraphs 1 or 4, depending on the cases, down, until your competition, 13% of the part that exceeds that value. 6 - […]. 7 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 72 article 55 [...] 1-[...]. 2 - […]. 3 - […]. 4-The taxable income determined under the simplified scheme, can be deducted from tax losses calculated in periods prior to that in which the application of the system, in accordance with paragraph 3. 5 - […]. 6 - […]. 7 - […].

Article 58 [...] […]: a) […]; b) […]; c) income from employment of an amount lower than the specific deduction set forth in subsection a) of paragraph 1 of article 25.

Article 60 [...] 1-[...]:) [...]: i) During the month of March, when only taxpayers have received or have been placed at your disposal income in categories A and H ii) During the month of April, in other cases.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st b 73) [...]: i) During the month of April, when only taxpayers have received or have been placed at your disposal income in categories A and H; II) During the month of may, in all other cases. 2 - […]. Article 68 [...] 1-[...]: taxable income (in EUR) taxes (as a percentage) Normal (A) (B) up to more than 10.5 10.5000 4 793 4 793 to 11.3471 more than 7 250 13 7 250 to more than 23.5 18.5996 17 979 17 979 until 27.3039 of more than 41 349 41 349 34 to 59 926 36.5 30.1546 Of more than 59 926 to 30.8702 greater than 64 623 40 64 623 42 2-the amount of taxable income when exceeding € 4 793, is divided into two parts: one, equal to the limit of the highest of ranks that it fits, which applies the rate in column (B) corresponding to that rank; another, equal to the surplus, which applies to the rate column (A) concerning the next higher echelon.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 74 article 70 [...] 1-the application of the rates laid down in article 68 cannot work, for holders of predominantly income from employment, the availability of a net income tax rate less than the annual amount of the minimum monthly wage plus 20%, not result any tax for the same income whose taxable income, after the application of marital quotient is equal to or less than € 1911. 2 - […].

Article 71 [...] 1-are subject to final withholding tax, withholding tax of 20%, the following income obtained in Portuguese territory: a) interest on demand deposits or the term, including certificates of deposit; b) income from debt securities, nominative or bearer, as well as income from repurchase transactions, transfers of credit, securities accounts with price guarantee or other similar or related operations; c) income referred to in (h)), i), l) and q) of paragraph 2 and paragraph 3 of article 5.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 75 2-are subject to final withholding tax, withholding tax of 20%, income from securities paid or made available to the holders of its shares/units, residents in Portuguese territory, payable by entities that have no home here you can impute the payment, through entities that have been mandated by borrowers or holders or act on behalf of one or other. 3-exceptions to the provisions of the preceding paragraph the income paid or made available to investment funds, constituted according to the national legislation, in which case there are no withholding tax. 4-are subject to final withholding tax, withholding tax of 20%, the following income obtained in Portuguese territory by non-residents: a) The income from employment and all business and professional income, even if arising from isolated acts; b) Any investment income not referred to in paragraph 1; c) pensions; d) increases in wealth provided for in paragraph 1 (b)) and c) of paragraph 1 of article 9. 5 - […]. 6-income referred to in paragraphs 1 and 2 may be included for the purposes of taxation by your option of their holders, resident in the national territory, provided that they obtained outside the scope of the business and professional activities. 7 - […]. 8 - […]. 9 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 76 10-[...]. 11-[...].

Article 72 [...] 1-[...]. 2 - […]. 3 - […]. 4 - […]. 5-The investment income, as defined in article 5, referred to in paragraph 1 of article 71, payable by non-resident entities, when not subject to withholding tax in accordance with paragraph 2 of that article, are taxed separately at a rate of 20%. 6 - […]. 7 - […]. 8 - […]. 9 - […]. 10-[...].

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

Article 77 [...] The IRS settlement must be carried out in the immediate year that to which the income concerned within the following periods: a) until June 30, based on the Declaration made in periods referred to in point (i)) (a)) and b) of paragraph 1 of article 60; b) Until July 31, based on the Declaration made in periods referred to in (ii)) (a)) and b) of paragraph 1 of article 60; c) […].

Article 82 [...] 1-[...]:) [...]; b) […]; c) […];

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 78 d) acquisition of other goods and services directly related to health expenses of the taxpayer, of your household, their ascendants and collaterals to the 3rd degree, duly justified through prescription, with the limit of € 65 or 2.5% of the amount referred to in (a)) , b) and (c)), if higher. 2 - […].

Article 85 1-real estate expenses [...]: the) interest and amortization of debts incurred with the acquisition, construction or renovation of buildings for personal and permanent residence or rental housing permanent duly established the lessee, with the exception of depreciation incurred by mobilization of housing savings account balances, up to a limit of € 591; b) benefits payable as a result of contracts concluded with housing cooperatives or under the group buying regime, for the acquisition of immovable property intended for the personal and permanent residence or rental for permanent housing tenant, duly proven, in part to comply with the interest and depreciation of the corresponding debt, up to a limit of € 591;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 79 c) Amounts, net of subsidies or assistance officers, supported by way of rent by tenant of urban building or of autonomous fraction for your permanent home, when relating to lease agreements concluded under the guise of urban rent Regime, approved by Decree-Law No. 321-B/90 , of 15 October, or the new urban rent Regime, approved by law No. 6/2006 of 27 February, or paid by way of rent for leasing contract concerning property for personal and permanent residence made under this scheme, the part that do not constitute capital amortisation, up to a limit of € 591. 2-[Repealed]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 80 article 86 [...] 1-are tax deductible tax credits 25% of amounts spent with personal accident insurance premiums and life insurance to ensure only the risk of death, disability or retirement for old age, in the latter case since the benefit is guaranteed after 55 years of age , and 5 of duration of the contract relating to the taxable person or their dependents paid by that or by third parties, since, in this case, have been proven to be taxed as income of the taxpayer, with the limit of € 65, in the case of taxable persons not married or legally separated in person and assets, or € 130, in the case of taxable persons married and not legally separated in person and assets. 2 - ... . 3-[...]: a) in the case of taxable persons not married or legally separated in person and assets, up to a limit of € 85; b) in the case of taxable persons married and not legally separated in person and assets, up to a limit of € 170; (c)) For each dependent to your position, the limits of the above are high at € 43. 4 - […]. 5 - […].

Article 92 [...] 1-[...]. 2 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1 St 81 3-Determines the beginning of the counting of the limitation period, in cases where there is no place the tax settlement, the occurrence of any of the following facts: a) the allocation of housing property not of the taxpayer or of your household within the period referred to in (a)) , b) and (c)) of paragraph 6 of article 10; b) the course of the reinvestment period of the value of property intended for the personal and permanent residence of the taxable person or of your household without it has been implemented, in whole or in part, in accordance with subparagraph (a)) of paragraph 5 of article 10; c) the payment of any capital in life pursuant to paragraph 3 of article 27 and paragraph 5 of article 86.

Article 100 [...] 1-[...]: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 82 levels of Annual Remuneration (in euros) Rates (percentage) Till 5 156 0 Of 5 156 to 6 088 2 Of 6 088 until 7 222 4 Of 7 222 until 8 971 6 Of 8 971 to 10 859 8 Of 10 859 until 12 550 10 Of 12 550 until 14 376 12 Of 14 376 until 18 020 15 Of 18 020 until 23 420 18 Of 29 650 21 Of 29 650 23 420 up to 40 523 24 Of 40 523 to 53 527 27 Of 53 527 until 89 2130 30 Of 89 213 to 133 847 33 Of 133 847 223 125 36 Of 223 125 up to 495 443 38 more than 495 443 40 2-[...]. 3-When there is no possibility to determine the estimated annual remuneration, whether paid or made available in excess of the income limit of € 5 156, shall apply the provisions of paragraph 1 of this article.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 83 4-[...].

Article 101 [...] 1-[...]. 2-in the case of income referred to in article 71, the withholding envisaged therein fits: a) The debtors of the income referred to in paragraphs 1 and 4 of article 71; b) the entities to pay or make available the income referred to in paragraph 2 of article 71. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […].

Article 115 [...] 1-[...]: a) going on in official form, receipt of all amounts received from its customers, the supplies of services referred to in point (b)) of paragraph 1 of article 3, that the title of provision, advance or reimbursement of expenses, as well as the income indicated in subparagraph (c)) of paragraph 1 of that article; or b) [...]. 2 - […]. 3 - […].

PRESIDENCY OF THE COUNCIL OF MINISTERS



Proposal of law No. 9/XI/1st 84 4-[...].»

Article 78 addition to the IRS code is added to the IRS code, approved by Decree-Law No. 442-A/88 of 30 November, article 85-A, is replaced by the following: ' article 85-1-environmental Deductions are tax deductible tax credits, as long as you're not likely to be considered costs for the purposes of category B, 30% of the amount spent with the purchase of the following goods , since under the personal use, with the limit of € 803: a) new equipment for use of renewable energy and of equipment for the production of electricity or heat (cogeneration) for microturbines, with performance up to 100 kW, consuming natural gas, including additional equipment essential to your operation; b) equipment and improvement of thermal behaviour of buildings, from which your directly greater isolation; c) vehicles subject to registration, exclusively electrical or non-combustible renewable energy powered. 2-the deductions referred to in each of the sub-paragraphs of paragraph 1 may only be used once in every period of four years. '

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 85 Article 79 Repeal of the IRS code regulations Are revoked by paragraph 2 of article 9, paragraph 6 of article 31, paragraph 2 of article 45, and paragraph 2 of article 85 of the IRS code.

Article 80 amendment to Decree-Law No. 42/91, of 22 January, the article 9 of Decree-Law No. 42/91, of 22 January, is replaced by the following: ' article 9 [...] 1 - [...]: a) […]; b) […]; c) […]; d) income in category A, that the activities carried out abroad by individuals resident in Portuguese territory, where such income are subject to taxation in the source country tax similar or identical to the IRS. 2 - [...]. 3 - […].»

Article 81 transitional provisions under the IRS Code 1-The gross income of each of the categories A, B and H earned by taxpayers with disabilities are considered, for IRS purposes, only by 90% in 2010.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 86 2-Notwithstanding the provisions of the preceding paragraph, the part of income excluded from taxation cannot exceed in 2010, by category of income, € 2 500. 3-the time limits provided for in articles 60 and 77 of the IRS code, as amended by this Act, shall apply from 1 January 2011.

Section II corporate income tax Article 82 Amendment to code of corporate income tax articles 14, 34, 48, 51, 59, 73, 88, 90, 92, 93, 95, 98, 105, 106 of the code of the corporate income tax, approved by Decree-Law No. 442-B/88 of 30 November, briefly referred to as the IRC code , shall be replaced by the following: ' article 14 [...] 1 - […]. 2 - […]. 3 - […]. 4 - […]. 5 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 87 6-the provisions of paragraphs 3 and 4 shall also apply in respect of profits that an entity resident in Portuguese territory, under the conditions laid down in article 2 of Directive 90/435 number/EEC of 23 July 1990, place at the disposal of a permanent establishment , situated in another Member State of the European Union or the European economic area, of an entity resident in a Member State of the European Union that is in the same condition and holding, in whole or in part, through the permanent establishment a direct participation of at least 10% or with a purchase price of at least € 20 000 000, as long as this remained in your title , continuously, for a year. 7 - […]. 8 - […]. 9 - […]. 10-the provisions of paragraphs 3 to 5 shall also apply to profits that an entity resident in Portuguese territory, under the terms and conditions mentioned therein, put at the disposal of an entity resident in a Member State of the European economic area that is linked to administrative cooperation in the field of taxation, equivalent to the established in the framework of the European Union, since both entities fulfil equivalent conditions mutatis mutandis, to those laid down in article 2 of Directive 90/435 number/EEC of 23 July 1990, and proof of verification of the conditions and requirements of that application as referred to in the last part of paragraph 4, with any necessary adaptations.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 88 11-the provisions of paragraphs 6 and 7, on the terms and conditions mentioned therein, shall also apply in relation to a permanent establishment situated in another Member State of the European Union or the European economic area, of an entity resident in another Member State of the European economic area that is linked to administrative cooperation in the field of taxation equivalent to established within the European Union.

Article 34 [...] 1- ... : a)  ... ; b)  ... ; c)  ... ; d)  ... ; e) depreciation of the passenger or mixed light vehicles, including electric vehicles, in the part corresponding to the cost of acquisition or revaluation surplus value to the amount to be set by order of the Member of Government responsible for the area of finance, as well as of pleasure boats and private aircraft and all these related expenses, provided that such goods are not engaged in the operation of public transport or not intended to be rented in the course of normal activity of the taxable person. 2 - ... . PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 89


Article 48 [...] 1-[...]. 2 - […]. 3 - […]. 4-[...]: a) the value of the holding corresponding to the entirety of the share capital must be reinvested in whole or in part, in the acquisition of holdings in the capital of commercial companies or civil under commercial form or in the acquisition, production or construction of property, plant and equipment, other than consumable biological assets or investment properties, pertaining to the exploitation under the conditions referred to in the last part of paragraph 1; b) disposed shares of must have been held for at least a year and correspond to at least 10% of the share capital of the company held or have a purchase price of at least € 20 000 000, and the shares acquired be held for an equal period; c) […]. 5 - […]. 6 - […]. 7 - […].

Article 51 [...] 1-[...]. 2 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 90 3-Notwithstanding the provisions of paragraph 1, the scheme there consecrated is applicable, in accordance with the procedure prescribed in the preceding paragraph, General agencies of foreign insurers, as well as to permanent establishments of companies resident in another Member State of the European Union and the European economic area that are equivalent to those referred to in the preceding paragraph. 4 - […]. 5-the provisions of paragraphs 1 and 2 shall also apply when an entity resident in Portuguese territory holds a participation, under the terms and conditions mentioned therein, in an entity resident in another EU Member State, provided that both entities meet the requirements laid down in article 2 of Directive 90/435 number/EEC of 23 July 1990. 6-the provisions of paragraphs 1 and 5 shall also apply to income, included in the taxable base corresponding to dividends that are attributable to a permanent establishment situated in Portuguese territory, of an entity resident in another Member State of the European Union or the European economic area, in this case since there is obligation of administrative cooperation in the field of taxation equivalent to the established in the framework of the European Union which holds a participation, under the terms and conditions mentioned therein, in entity resident in a Member State, since both of these entities meet the requirements and conditions set out in article 2 of Directive 90/435 number/EEC of 23 July 1990, or, in the case of entities in the European economic area, similar requirements and conditions. 7 - […]. 8 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 91 9-[...]. 10-[...]. 11-the provisions of paragraphs 1, 2 and 8 shall also apply when an entity resident in Portuguese territory holds a participation, under the terms and conditions mentioned therein, in entity resident in another Member State of the European economic area that is linked to administrative cooperation in the field of taxation equivalent to that established in the framework of the European Union, since both these entities fulfil equivalent conditions mutatis mutandis, to those laid down in article 2 of Directive 90/435 number/EEC of 23 July 1990. 12-for the purposes of paragraph 5, point (b)) of paragraph 8 and in paragraph 11, the taxpayer must prove that the entity owned and, in the case of paragraph 6, also the beneficiary entity meet the conditions laid down in article 2 of Directive 90/435 number/EEC of 23 July 1990, or, in the case of entities in the European economic area comparable conditions by statement confirmed and authenticated by the competent tax authorities of the Member State of the European Union or the European economic area that is resident.

Article 59 [...] The determination of the taxable profit by indirect methods is carried out by the director of finance in the area of the headquarters, place of effective management or permanent establishment of the taxable person or per employee in this delegate, and is based on all information available to the tax authorities, in accordance with article 90 of the general tax law and other applicable legal standards.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 92 article 73 [...] 1-[...]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7-[...]: a) companies with headquarters or (place of) effective management in Portuguese territory subject to and not exempt from IRC; b) […]. 8 - […]. 9 - […]. 10-[...].

Article 88  ...  1 - […]. 2 - […]. 3 - […]. 4-Are taxed separately at a rate of 20%, deductible taxes, incurred by taxable persons referred to in the preceding paragraph, relating to light passenger or mixed vehicles whose acquisition cost exceeds the amount fixed pursuant to point (e)) of paragraph 1 of article 34, when taxpayers report tax losses in the two previous periods of taxation that to which the said charges.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 93 5- ... . 6 - ... . 7 - ... . 8 - ... . 9 - ... . 10-[Repealed]. 11 - ... . 12 - [...]. 13-Are taxed separately at a rate of 35%: a) The expenses or charges relating to compensation or any compensation due, not related to the achievement of objectives of productivity previously defined in contractual relationship, when the dismissal of Manager, administrator or Manager, as well as expenses relating to the part that exceeds the value of the remuneration that would be received by exercise of those posts until the end of the contract in the case of termination of a contract before the end, whatever the mode of payment, whether this is carried out directly by the taxpayer, whether there is a transfer of responsibilities inherent to another entity; b) spending or charges relating to bonuses and other variable remuneration paid to managers, administrators or managers when these represent a portion of more than 25% of the annual remuneration and have a value greater than € 27 500, unless your payment is subject to the deferral of a portion of not less than 50% for a minimum period of three years and conditional on the positive performance of the company throughout this period.

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Article 90 [...] 1-the assessment of IRC processes in the following terms: a) [...]; b) in the absence of the Declaration referred to in article 120, the liquidation shall be carried out until 30 November of the year following that to which respects or, in the case referred to in paragraph 2 of that article, until the end of the sixth month following the expiry of the deadline for submission of the Declaration there mentioned and is based on the annual value of the minimum monthly wage or When superior, all the taxable income for the year as close as is determined; c) […]. 2 - […]. 3-[Repealed]. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8 - […]. 9 - […]. 10-[...].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 95 Article 92 [...] 1-For entities carrying on the activity of a commercial, industrial or agricultural nature, as well as the non-residents with a permanent establishment in Portuguese territory, the tax paid pursuant to paragraph 1 of article 90, net of deductions referred to in (a)) and (b)) of paragraph 2 of the same article , may not be less than 75% of the amount that would be determined if the taxable person not imbued with tax relief, of the arrangements provided for in paragraph 13 of article 43 and article 75. 2 - […].

Article 93 [...] 1-[...]. 2 - […]. 3-taxpayers may, without prejudice to paragraph 1, be reimbursed of the part that has not been deducted under the same precept, since filled the following requirements: a) [...]; b) […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 96 Article 95 [...] 1-where, in relation to profits referred to in paragraphs 3, 6, 8, 10 and 11 of article 14 was made the withholding tax by not checking the temporal requirement of detention of minimum participation in them foreseen, there may be place on the tax return that has been withholding until the date on which complete the period of one year in the case of paragraphs 3, 6, 10 and 11, and two years in the case of paragraph 8, uninterrupted detention of participation, at the request of the beneficiary entity of income, addressed to the competent services of the Directorate-General of taxes, to be submitted within two years from that date, and must be made the proof required under article 4, paragraph 9 or 10 of the same article , as the case may be. 2 - […].

Article 98 [...] 1-[...]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 97 7-The beneficiaries of income, to check the conditions referred to in paragraph 1 and in paragraph b) of paragraph 2 of this article and in paragraphs 3 et seq. of article 14, when has not been carried out within the time limits and proof under the conditions laid down, may request the total or partial refund of the tax that has been withheld at source within two years from the end of the year in which the chargeable event, upon presentation of a standard form approved by the Member of Government responsible for the area of finance and, when necessary, of other elements which make it possible to assess the legitimacy of the refund. 8 - […]. 9 - […].

Article 105 [...] 1-[...]. 2-payments on account of taxpayers whose turnover tax period immediately preceding that in which those payments continues to be equal to or less than € 498,797.90 correspond to 70% of the amount of tax referred to in paragraph 1, broken down by three equal amounts, rounded, too, for euros. 3-payments on account of taxpayers whose turnover tax period immediately preceding that in which those payments continues more than € 498,797.90 correspond to 90% of the amount of tax referred to in paragraph 1, broken down by three equal amounts, rounded, too, for euros. 4 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 98 5-[...]. 6 - […]. 7 - […].

Article 106 [...] 1-Without prejudice to the provisions of subparagraph (a)) of paragraph 1 of article 104, taxpayers there mentioned are subject to a special payment on account, to be carried out during the month of March or, in two instalments, during the months of March and October of the year concerned or, in the case of adopting a tax period does not coincide with the calendar year in the 3rd month and 10 month of the tax period. 2-the amount of the special payment on account is equal to 1% of the turnover of the previous taxation period, with the minimum of € 1 000, and when higher than, is equal to this limit plus 20% of the excess, with a ceiling of € 70 000. 3-the amount determined in accordance with the preceding paragraph be deducted payments on account calculated in accordance with the previous article, carried out in the previous taxation period. 4-for the purposes of paragraph 2, the turnover corresponds to the value of sales and services rendered. 5-in the case of banks, insurance companies and other financial sector entities for which provision is made for the application of specific accounts plans, the turnover shall be replaced by the interest and similar income and commissions or by gross premiums written, depending on the nature of the activity pursued by the taxable person.

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6-retail sectors of fuels, tobacco, vehicles subject to registration tax and alcohol and alcoholic beverages may not be taken into account in the calculation of the special payment on account, the taxes listed below, when included in income: a) excise duties (IEC); b) motor vehicle tax (ISV). 7-for the purposes of point (a)) of the preceding paragraph, where it is not possible to determine the taxes included in income may be deducted from the following percentages: (a) 50% in relative income) for sale of gasoline; b) 40% in income related to the sale of diesel fuel; c) 60% in income related to the sale of cigarettes; d) 10% in income related to the sale of cigarillos and cigars; and 30% in income) related to the sale of fine-cut tobacco intended for the rolling of cigarettes; f) 30% in income related to the sale of other smoking tobacco. 8-for the purposes of paragraph 2, in respect of producer organisations and producer groups in the agricultural sector that have been recognised under Community regulations, the proceeds of the activities for which recognition was granted are excluded from the calculation of the special payment on account. 9-[Repealed]. 10-the provisions of paragraph 1 shall not apply in the accounting period of commencement of activity and the next. 11-Are required to carry out the special payment on account: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 100 a) fully exempt taxpayers of IRC, although the exemption does not include income that are subject to taxation by withholding with finality; b) The taxable persons with cases under the Code of insolvency and business recovery, from the date of commencement of this process; c) taxable persons who have ceased to make sales or services and have delivered a corresponding declaration of cessation of activity referred to in article 33 of the VAT code. 12-When the special regime is applicable to taxation of groups of companies, is due a special payment on account for each of the companies in the group, including the parent company, and the latter the obligation to determine the total amount of the special payment on account, deducting the amount of payments on account, and proceed to your delivery.»

Article 83 separate taxation exceptional financial sector are subject to autonomous taxation on corporate income tax at the rate of 50% only the expenses or charges relating to bonuses and other variable remuneration, paid or cleared in 2010 by credit institutions and financial corporations, administrators or managers when these represent a portion of more than 25% of the annual remuneration and have a value greater than € 27 500.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 101 Article 84 transitional rules for the simplified scheme 1-The taxable persons covered by the simplified scheme for determining taxable profit, whose period of validity is still underway on the first day of the tax period that starts in 2010, remain in the simplified scheme for determining taxable profit by the end of this period , after which consider themselves covered by article 10 of Decree-Law No. 158/2009 of 13 July, in the case of the conditions laid down therein. 2-every taxable person referred to in the preceding paragraph may opt for the application of the rates set out in paragraph 1 of article 87 of the IRC code. 3-the option referred to in the preceding paragraph is carried out in the periodic Declaration of income referred to in point (b)) of paragraph 1 of article 117 of the IRC code.

Article 85 Repeal of rules of the IRC code 1-Are deleted paragraph 3 of article 52, article 58, paragraph 3 of article 87, paragraph 10 of article 88, paragraph 3 of article 90 and paragraph 9 of article 106 of the IRC code. 2-the repeal of paragraph 3 of article 52, article 58, paragraph 3 of article 87, paragraph 10 of article 88(1) and of paragraph 3 of article 90 of the IRC code, as well as the changes introduced by this law to article 59, point (a)) of paragraph 7 of article 73, paragraph b) of paragraph 1 of article 90 and article 92 relating to the simplified scheme produce effect from 1 January 2011.

CHAPTER XI section I indirect taxes value added tax PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st Amendment 102 article 86 of the code of value added tax articles 2, 19, 36, 78, 89 and 92 of the code of value added tax, approved by Decree-Law No. 394-B/84 of 26 December abbreviated called the VAT code, shall be replaced by the following: ' article 2 [...] 1 - […]: a) […]; b) […]; c) […]; d) […]; e) […]; f) […]; g) […]; h) […]; i) […]; j) […]; l) the persons or bodies referred to in point (a)) with headquarters, permanent establishment or domicile in the national territory and who commit transactions conferring the right to deduct all or part of the tax, purchasers of services relating to emission rights, certified emission reductions or emission reduction units of greenhouse gases , which referred to in Decree-Law No. 233/2004, of 14 December. 2 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 103 3-[...]. 4 - […]. 5 - […].

Article 19 [...] 1-[...]:) [...]; b) […]; c) the tax paid for the purchase of goods or services covered by points (a) and), h), (i)), j) and l) of paragraph 1 of article 2; d) […]; e) […]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […].

Article 36 [...] 1-[...]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 104 8-[...]. 9 - […] 10 - […]. 11-[...]. 12-[...]. 13-in the situations envisaged in subparagraphs (i)), j) and l) of paragraph 1 of article 2, invoices or equivalent documents issued by the notifiers of goods or service providers should contain the term ' VAT payable by the purchaser».


Article 78 [...] 1-[...]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7-taxpayers can still deduct the tax on the deemed irrecoverable credits:) in the process of implementation, after the register referred to in point (c)) of paragraph 2 of article 806.º of the code of Civil procedure; b) […]; c) in terms of agreement reached in extrajudicial conciliation procedure, in accordance with Decree-Law No 316/98, of 20 October, amended by Decree-Law No. 201/2004, 18 August. 8 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 105 9-[...]. 10-[...]. 11-[...]. 12-[...]. 13-[...]. 14-[...]. 15-[...]. 16-[...]. 17-[...].

Article 89 [...] 1-the head of the competent tax office shall ex officio liquidation of tax when the taxpayer fails to comply with the obligations laid down in point (b)) of paragraph 1 of article 67. 2 - […].

Article 92 notification of tax and interest compensation in the cases referred to in article 87, the Directorate-General of taxes, when it has all the elements necessary to the discharge of tax or of compensatory interest, notification of taxable persons, under the code of tax proceedings and processes.»

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st article 87 106 legislative authorization under the VAT 1-Is the Government allowed to revoke the special taxation scheme in VAT of gas fuels, provided for in article 32 of law No. 9/86, of 30 April, as amended by law No. 3-B/2000 of 4 April. 2-in order to avoid situations of double taxation arising from the provisions of the preceding paragraph, the Government is authorized to take measures which enable the taxable persons who market those fuels deduct VAT corresponding to the respective inventories on the date on which the repeal of the special tax regime.

Article 88 amendment to Decree-Law No 198/90, of 19 June article 6 of Decree-Law No. 198/90, of 19 June, is replaced by the following:% quot% article 6 1-are exempt from value added tax, with deductibility of tax supported upstream, under article 20 of the code of value added tax sales of goods worth more than € 1 000, for making, carried out by a supplier to a national exporter, exported in the same State, provided that: a) the removal of goods from the customs territory of the community to occur until 60 days from the date of acceptance of the customs declaration of export; (b)) the period 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, PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 107 2-[...]. 3 - […]. 4 - […]. 5-When, at the time of submission of the customs declaration of export, some of the elements required in paragraph 1(e)), f) and (g)) of the preceding paragraph are not known shall be provided by the exporter, in the shortest period of time, which may not exceed the term laid down in subparagraph (a)) of paragraph 1. 6 - […]. 7-If, within 90 days from the date of the invoice issued by the supplier, the same is not in possession of the certificate endorsed by Customs shall, within the period referred to in paragraph 1 of article 36 of the code of value added tax, tax assessment, by debiting to the exporter on the invoice or equivalent document issued for the purpose. 8 - […]. 9 - […]. 10-the supplier can carry out the adjustment of the tax referred to in paragraph 7, in the period laid down in paragraph 2 of article 98 of the code of value added tax, provided that it is in possession of the certificate, stamped by customs, and of proof that the purchaser has taken note of the redress or that tax has been repaid without the undue considered their deduction. '

Article 89 transferring VAT to regional tourism development 1-the transfer by way of VAT earmarked for regional tourism entities is € 20 800 000.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 108 2-revenue to be transferred to the regional tourism entities under the preceding paragraph is distributed on the basis of the criteria set out in Decree-Law No. 67/2008, of April 10, as amended by Decree-Law No. 187/2009 of 12 August.

Section II stamp duty article 90 amendment to the stamp duty Code articles 1 to 3, 5, 7, 22, 23 and 44 of stamp tax code, approved by Decree-Law No. 150/99, of 11 September, are replaced by the following: ' article 1 [...] 1-stamp duty levied on all acts, contracts, documents, titles, papers, and other facts as referred to in the General Table, including free transfers of goods. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8-the provisions of paragraph 2 shall not apply to the situations referred to in paragraph 11.2 of the budget Table.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 109 article 2 [...] 1-[...]:) [...]; b) […]; c) […]; d) […]; e) […]; f) […]; g) […]; h) other entities involved in acts and contracts or issue or use the documents, titles or roles; i) […]; j) […]; l) […]; m) [Repealed]; n) [Repealed]; o) […]; p) entities that grant the bingo prizes, raffle tickets and Lotto game, as well as any winnings from sweepstakes or contests. 2 - […]. 3 - […].

Article 3 [...] 1-[...]. 2-[...]-3 [...]: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 110 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 bingo prizes, raffle tickets and Lotto game, as well as in any sweepstakes or contests Awards, the beneficiary. 4-[Repealed].

Article 5 [...] […]: a) […]; b) […]; c) […];

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 111


d) […]; e) […]; f) […]; g) […]; h) […]; I) [Repealed]; j) [Repealed]; l) […]; m) […]; n) in the case of acts, contracts, documents, titles, papers and other facts set out in the table annexed to this code in General that do not intervene in any capacity of legal persons or natural persons in the exercise of activities of commercial, industrial or services when they are presented before any public body; the) [Repealed]; p) […]; q) […]; r) […]; s) [Repealed]; t) In bingo prizes, raffle tickets and Lotto game, as well as in any sweepstakes or contests Awards, at the time of the assignment.

Article 7 [...] 1-[...]:) [...];

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st b 112) [...]; c) [Repealed]; d) […]; e) […]; f) […]; g) […]; h) […]; i) […]; j) […] l) […]; m) […]; n) […]; o) […]; p) […]; q) […]; r) [Repealed]; s) [Repealed]; t) acts, contracts and operations concerning the acquisition of real estate for business and public bodies responsible for public schools, intended directly or indirectly to the achievement of its statutory purposes, as well as those in which these entities are involved or recipients and the tax constitutes your burden. 2 - […]. 3 - […]. 4-p) (a) of paragraph 1 shall not apply in the case of tax due in accordance with the budget table 11.2. 5-[previous paragraph 4].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 113 article 22 [...] 1-[...]. 2 - […]. 3 - […]. 4-the provisions of paragraphs 2 and 3 shall not apply to the facts set out in paragraphs funds 1.1, 1.2 and 11.2 of the General Table.

Article 23 [...] 1-[...]. 2 - […]. 3-[Repealed]. 4 - […]. 5 - […]. 6 us documents and titles subject to tax, are mentioned the tax amount and the date of settlement.

Article 44 [...] 1-the tax is paid on Treasury offices, or in any other place authorized by law, until the 20 day of the month following the month in which the tax obligation has formed. 2 - […]. 3 - […]. 4 - […].»

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st Amendment 91 Article 114 the General stamp duty Table to table 11 general budget stamp duty, attached to the stamp duty Code, approved by law No. 150/99, of 11 September, is replaced by the following: «11-[...]. 11.1-[...]. 11.2-The bingo prizes, raffle and Lotto game, as well as any sweepstakes or contests, with the exception of social games prizes provided in 11.3 of this budget Table – on the gross amount, adding 10% when assigned in kind: 11.2.1 – 25% – 11.2.2 bingo – the other – 35% 11.3-[...].»

Article 92 revocation of provisions of the stamp duty code 1-(a) shall be repealed m) and n) of paragraph 1 of article 2, h), m), p), (q)), and r) of paragraph 3 and paragraph 4 of article 3, i), (j)),) and s) article 5 c), r) and s) of paragraph 1 of article 7, paragraph 3 of article 23 , and articles 59 and 66 of the code of the stamp tax, approved by Decree-Law No. 150/99, of 11 September. 2-3 appropriations are repealed, 7, 8, 12, 13, 15, 19, 20 and 26 of the General stamp duty Table of stamp tax code, approved by Decree-Law No. 150/99, of 11 September.

CHAPTER XII special duties PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 115 excise section I Article 93 amendment to excise Code articles 52, 55, 57, 73, 83 and 84 of the code of excise duties, approved by Decree-Law No. 566/99, of December 22, shall be replaced by the following : ' article 52 [...] 1 - […]. 2-[...]: the exceeding 0.5% vol) and not exceeding 1.2% vol of alcohol purchased – € 6.96 hl; b) exceeding 1.2% vol of alcohol purchased and less than or equal to 8 Plato – € 8,72/hl; c) exceeding 1.2% vol of alcohol purchased and greater than 8 and less than or equal to 10° Plato – € 13,92/hl; d) exceeding 1.2% vol of alcohol purchased more than 10 and less than or equal to 13° Plato – € 17,44/hl; and exceeding 1.2% vol). acquired alcohol and more than 13 but not more than 15° Plato – € 20,90/hl; f) exceeding 1.2% vol of alcohol purchased and exceeding 15 € 24,45-Plato/hl.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 116 article 55 [...] 1-[...]. 2-the tax rate applied to intermediate products is € 58,78/hl.

Article 57 [...] 1-[...]. 2-the tax rate applicable to spirit drinks is € 1 009,36/hl.

Article 73 [...] 1-[...]. 2 - […]. 3-the rate applicable to gas oil and methane used as motor fuel is € 109,65/1000 kg and, when used as a fuel, shall be between € 7.81 and € 9/1000 kg, being also applicable to used acetylene as fuel. 4 - […]. 5 - […]. 6 - […]. 7 - […]: a) […]; b) […]; c) […]; d) […]; e) […]; f) […];

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 117 g) With the rate of between € 100 and €/1000 260 l, heating diesel classified within CN code 2710 19 45. 8 - […]. 9 - […]. 10 - [...] 11 - ... . Article 83 [...] 1-[...]. 2 - […]. 3 - […]. 4-[...]: a) specific element – € 67.58 b) [...]. 5 - […].

Article 84 [...] The tobacco tax on cigars, cigarillos, fine-cut tobacco intended for the rolling of cigarettes and other smoking tobacco is the ad valorem form, resulting from the application to the retail selling price in the following percentages: a) Cigars-12.35%; b) Cigarillos-12.35%; c) fine-cut tobacco intended for the rolling of cigarettes-49.77%; d) other smoking tobacco-41.78%.»

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 118 section II tax on petroleum and energetic products article 94 Rates of tax on petroleum and energetic products 1-pursuant to excise Code, the values of the unit rates of tax applicable on the Mainland to the products referred to in paragraph 2 shall be fixed by order of the members of the Government responsible for the areas of finance and economy taking into consideration the various environmental impacts of each of the energy products, favouring less polluting gradually. 2-for the purposes of the preceding paragraph, the establishment, or its amendment, is carried out within the following ranges:


CN code Tax Rate (in euros) Maximum Minimum leaded petrol......... 2710 11 51 to 2710 11 59 650 650 unleaded gasoline......... 2710 11 41 to 2710 11 49 359 650 oil......................... 2710 19 21 to 2710 19 25 302 339.18 colored Oil and marked ... 2710 19 25 0.00 149.64 diesel......................... 2710 19 41 to 2710 19 49 278 400 coloured and marked Diesel ... 2710 19 41 to 2710 19 49 21 199.52 fuel oil with sulphur content exceeding 1%............................

2710 19 63 to 2710 19 69 15 34.92 fuel oil with sulphur content exceeding 1%..............

2710 19 61 15 29.93 PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 119 3-for the purposes of this code, the values of the unit rates of tax applicable on the island of São Miguel, the following products shall be fixed by resolution of the Council of the Regional Government, and can be changed within the following ranges: product code NC Tax Rate (in euros) Maximum Minimum leaded petrol......... 2710 11 51 to 2710 11 59 650 650 unleaded gasoline......... 2710 11 41 to 2710 11 49 359 650 oil......................... 2710 19 21 to 2710 19 25 Diesel 49.88 339.18......................... 2710 19 41 to 2710 19 49 49.88 400 agricultural Diesel ... ... ... ... ... 2710 19 41 to 2710 19 49 21 199.52 fuel oil with sulphur content exceeding 1%............................

2710 19 63 to 2710 19 69 0 34.92 fuel oil with sulphur content exceeding 1%..............

2710 19 61 0 29.93 4-for the purposes of this code, the values of the unit rates of tax applicable in the autonomous region of Madeira to the products referred to in paragraph 2 shall be fixed by order of the competent Member of the Regional Government, and can be changed within the ranges set out in that paragraph.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 120 article 95 fees Additional tax on petroleum products and 1 energy-shall remain in force in 2010 the additional tax rates petroleum and energetic products, amounting to € 0.005 per litre for gasoline and in the amount of € 0.0025 per litre for diesel and diesel colored and marked , which is my own recipe of the financial background of a permanent nature provided for in Decree-Law No. 63/2004, of March 22, up to a maximum of € 30 000 000 annually. 2-the additional to that referred to in the preceding paragraph is part of the values of the unit rates set in accordance with paragraphs 1 and 2 of the previous article.

Section III Article 96 vehicles tax amendment to law No. 22/2007, of June 29 Article 10 of law No. 22/2007 of 29 June, is replaced by the following: ' article 10 [...] 1 - […]. 2-from 1 January 2014, the tax base of tax levied on most freight cars and passenger cars mixed use consists, in addition to the displacement, by the respective emission levels of carbon dioxide, passing these vehicles to be taxed by reference to tax rates listed in the table of ISV code , published in annex I to this law, without prejudice to the reduction is applied to them.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 121 3-by the end of the year 2014, the Office of mobility and land transport, I. P., must implement the mechanisms necessary for the collection and processing of information on the levels of carbon dioxide emission of all cars subject to ISV.»

Article 97 amendment to Vehicle tax code articles 7, 10, 17, 30, 39 and 53 of the Vehicle tax code, approved by law No. 22/2007 of 29 June, as designated by the ISV Code, shall be replaced by the following: ' article 7 [...] 1-[...]: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st cylinder capacity Component table 122 Rank cylinder capacity (CC) fees for CC (in euros) installment to be slaughtered (in EUR) up to 1 250........................................ 0.90 670.00 over 1 250.................................... 4.25 4857.50 Environmental CO2 level Component (in grams per kilometre) fees (in euros) installment to be slaughtered (in euros) gasoline vehicles Until 115.......................................... Of the 116 145.................................... Of the 146 175.................................... From 176 to 195.................................... More than 196.....................................

Diesel cars up to 95 ... ... ... ... ... ... ... ... ... ... ... ... ... .... From 96 to 120..................................... From 121 to 140.................................... From 141 to 160.................................... More than 161.....................................

2-3.57 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 [...]: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 123 table B cylinder capacity Component Step cylinder capacity (CC) fees for CC (in euros) installment to be slaughtered (in EUR) up to 1 250........................................ 2608.94 more than 1 250 4.04.................................... 3 9505.32-9.56 [...]. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8 - […]. Article 10 [...] [...]: table C cylinder capacity Component Step cylinder capacity (CC) value (in euros) From 180 up to 750 ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... more than 750 51.70............................................................ 103.30 PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 124 article 17 [...] 1-[...]. 2 - […]. 3-for the purposes of registration, the light and heavy motor vehicles, motorcycles, mopeds, tricycles and quadricycles, although excluded from the tax, shall be subject to processing of the DAV. 4 - […]. 5 - […].


Article 30 [...] 1-the temporary admission regime provides the permanence of taxable vehicles registered in another Member State of the European Union on the national territory with suspension of tax for a period not exceeding six months, or interpolated in each period of 12 months, checked the following cumulative conditions: a) Are holders of definitive registration vehicles in another Member State and are registered in the name of person without normal residence in Portugal; (b)) Are the vehicles introduced in Brazil by the owners or legitimate holders for your private use. 2-the vehicles covered by temporary admission may only be carried out in national territory by its owners, spouses or de facto United, ascendants and descendants in the first degree or by their legitimate owners, provided that these people don't have normal residence in Portugal. 3 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 125 4-[...]. 5 - […]. 6-for the purposes of this code shall be deemed to be a resident natural person who has your normal place of residence in national territory for a period of not less than 185 days per calendar year, because of personal and occupational ties or, in the case of a person with no occupational ties, because of personal ties indicative of close relations between itself and the place where you live as well as the legal person that has its headquarters or permanent establishment in the national territory. 7-the normal residence of a person whose occupational ties are in a different place from the place where his personal ties and who consequently live in turn in different places situated in two or more Member States, it is considered as being located in the place of his personal ties, provided that scroll regularly. 8-individuals shall give proof of their place of normal residence by presenting your identity card or any other document validly issued by competent authority, the supervisory authorities may, if in doubt, require other information or additional evidence. 9-[previous paragraph 7].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 126 article 39 professional use 1-at the request of the person concerned, the temporary admission into the national territory of goods cars enrolled in regular series in another Member State for professional use, is authorized by the Directorate General of customs and excise duties, upon issue of circulation Guide provided that the following conditions: (a) verified) Be admitted vehicles per person established outside the national territory, or for your account; (b)) Are the vehicles used for professional use, since they are not intended to be primarily used on a permanent basis in the national territory; c) […]; d) […]. 2-[Repealed]. 3-for the purposes of applying the provisions of paragraph 1 (a)) of paragraph 1, the persons, resident or not, that Act on behalf of person established in the national territory, shall be subject to contractual relationship and have been working for this duly authorized to drive the vehicle, and can be given a private use, since it has ancillary nature and occasional professional regarding the use , and is provided for in the contract of employment. 4-Professional automobile use use slight considering the direct exercise of an activity remunerated or gainful.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 127 article 53  ...  1 - ... . 2 - ... . 3 - ... . 4 - ... . 5 - ... : a) the vehicles shall have a level of CO2 emissions to 130 g/km, confirmed by the respective certificate of conformity; b)  ... ; c)  ...   d) ...  6 - ... .»

Article 98 of the rules Repealed the ISV Code is repealed paragraph 2 of article 39 of the code of the ISV.

Article 99 tax incentives to the destruction of end-of-life cars articles 2 and 10 of the Decree-Law No. 292-A/2000 of 15 November, are replaced by the following: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 128 «article 2 [...] 1-the tax incentives to the destruction of end-of-life vehicles in the form of reduction of vehicle taxes due by the owner on purchase of new light vehicle whose level of CO2 emissions do not exceed 130 g/km, in the following terms: a)  ... ; b)  ... . 2 - ... . 3 - ... . Article 10 [...] 1-this decree-law comes into force on 1 December 2000, in effect until 31 December 2010. 2 - […]. 3-the incentives provided for in paragraph 1 of article 2 shall apply to requests for reduction of the tax on vehicles that are instructed with certificates of destruction that are valid. 4-the tax incentives referred to in paragraph 1 of article 2 may be granted in the form of reimbursement for the new cars, registered between 1 January 2010 and the entry into force of the law on State budget for 2010, upon request made by the owner, in accordance with the regulatory procedures for the Directorate-General of customs and special taxes on consumption.»

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 129 SECTION IV single tax movement article 100 Amendment to the code of the single tax movement articles 2, 5, 9, 10, 11, 13, 14 and 15 of the code of the single tax movement, approved by Annex II to the law No. 22/2007 of 29 June , shall be replaced by the following: ' article 2 [...] 1 - […]. 2 - […]. 3-in the case of vehicles in categories F and G, private use the use of a vessel or an aircraft by your landlord or by a natural or legal person that use through hire or through any other means, for other than commercial purposes, namely for purposes other than the carriage of persons, goods or the provision of services , whether for a consideration or in the interest of the public authorities.

Article 5 [...] 1-[...]: the) central Government Vehicles, regional, local and military and security forces, as well as the vehicles acquired by humanitarian associations of firefighters or city councils to carry out tasks of protection, help, assistance, support and fire fighting, attributed to their firehouses;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 130


b) […]; c) […]; d) […]; e) […]. 2 - […]. 3 - [...]. 4 - [...]. 5 - […]. 6 - […]. 7 - […].

Article 9 [...] The rates applicable to vehicles of category A are as follows: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 131 fuel used Electricity Voltage Total annual Tax according to the year of registration (in euros) Gasoline engine capacity (cm3) engine capacity (cm3) other products after 1995 1990 to 1995 To 1981 Of the 1989 Until 1000 To 1500 To 100 16.50 10.40 7.30 over 1100 until 1300 more than 1500 to 2000 more than 100 33.10 18.60 10.40 over 1300 until 1750 more than 2000 to 3000 51.70 28.90 14.50 more than 1750 up to 2600 more than 3,000,131.2 more than 2600 69.2 29.90 up 113.70 57.90 3,500,208.80 over 3,500,372,191.10 87.80 article 10 [...] 1-the rates applicable to vehicles of category B are as follows: Rank of cylinder capacity (CC) fees (in euros) Step of CO2 (in grams per kilometre) fees (in euros) To more than 1 250 to 1 250 1 750 more than 2 500 2 500 1 750 to over 120 more than 120 26.30 52.80 105.50 316.50 Up to 180. More than 180 to 250 more than 250 52.80 79.10 158.30 263.80 PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 132 2-in determining the total value of the IUC, should multiply the collection obtained from the table referred to in paragraph 1 the following coefficients as a function of the year of acquisition of the vehicle: Year of acquisition (vehicle of category B) 2007 Coefficient ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .... 2008……………………………………………………. 2009……………………………………………………. 2010……………………………………………………. 1.05 1.10 1.15 1 article 11 [...] [...]: Vehicles of less than 12 t gross weight gross weight Levels annual fees (in kg) (in EUR) up to 2500 ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 29 2501 a 3500 ......................................... 48 3501 a 7500 ......................................... 114 7501 to 11999....................................... 187 PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 133 2 AXLES 12000 203 210 188 196 178 187 172 178 170 176 12001 to 12999 288 339 268 315 256 300 246 289 244 287 13000 to 14999 291 343 270 319 258 304 249 293 247 291 15000 to 18000 411 458 383 425 365 405 352 389 349 386 3 AXLES 15000 17999 324 361 301 337 288 321 276 309 274 306 > = the the the the 18999 371 409 344 381 330 363 316 350 313 346 19000 17999 285 330 265 306 253 292 243 280 241 277 18000 16999 285 322 265 299 253 287 243 274 241 272 17000 20999 372 409 346 381 331 367 317 350 315 351 21000 to 22999 374 415 347 385 333 413 319 353 316 393 > = 23000 418 465 388 433 372 413 356 396 354 393 > = 4 AXES 23000 to 24999 361 406 337 379 321 361 309 347 306 344 25000 to 25999 371 409 344 381 330 363 316 350 313 346 26000 the 26999 680 771 632 717 604 684 579 656 574 651 27000 to 28999 690 788 641 735 612 701 589 674 583 667 > = 29000 708 800 658 744 628 711 604 683 599 678 with other types of suspension with air suspension or equivalent (1) With another kind of suspension yearly fees (in Euros) Annual fees (in Euros) annual fees (in Euros) annual fees (in Euros) annual fees (in EUR) with other types of suspension with air suspension or equivalent (1) with another type of suspension with air suspension or equivalent (1) levels of gross weight (in kilograms) With air suspension or equivalent (1) with another type of suspension with air suspension or equivalent (1) motor vehicles gross weight > = 12 t year of first registration Until 1990 (inclusive) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000e after PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 2 + 1 AXLES 12000 202 204 187 189 177 180 171 173 169 172 12001 134 the 17999 279 343 262 319 251 303 243 292 241 290 18000 24999 371 437 347 405 333 387 321 373 318 370 25000 to 25999 401 447 377 417 359 397 347 382 345 379 the > = 26000 746 822 701 2 + 2 AXLE 764 668 730 645 700 641 695 23000 to 25999 357 404 336 377 319 359 310 345 308 342 26000 the 30999 681 776 638 722 609 690 590 661 584 656 31000 to 32999 736 796 691 741 658 708 637 680 632 674 > = 2 + 3 AXLE 33000 783 945 736 879 702 839 680 806 674 798 36000 to 37999 765 830 719 778 687 743 662 719 657 713 > = 38000 793 934 743 3 + 2 AXIS 36000 876 710 836 688 809 682 802 the 37999 704 802 661 746 632 713 610 684 605 683 38000 to 39999 705 853 662 793 633 757 612 727 606 725 > = 40000 822 1056 772 984 736 939 713 901 706 900 > = 3 + 3 AXLES to 36000 37999 757 841 711 782 679 756 656 718 651 711 38000 to 39999 765 856 718 795 686 760 661 730 656 724 > = 40000 782 869 734 809 701 772 679 741 671 736 with other types of suspension with pneumatic suspension or with another type of suspension yearly fees (in Euros) annual fees (in Euros) annual fees (in Euros) annual fees (in Euros) annual fees (in EUR) with other types of suspension with pneumatic suspension or with other types of suspension with pneumatic suspension or levels of gross weight (in kilograms) With pneumatic suspension or with other types of suspension with pneumatic suspension or articulated vehicles and combinations of vehicles the first Year registration Until 1990 (inclusive) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000e after article 13 [...] [...]: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 135 after 1996 Between 1992 and 1996 From 180 to 250........................... 5.14 0 more than 250 up to 350..................... more than 350 to 500 7.26 5.14..................... more than 500 to 750 17.54 10.38..................... more than 750 52.72 31.05................................ Annual Rate according to 105.44 51.71 vehicle registration year (in euro) Rank of a cylinder capacity (CC) article 14 [...] The rate applicable to vehicles of category F is € 2,12/kW.

Article 15 [...] The rate applicable to vehicles of category G € 0.53 per Kg, taking the tax the upper limit of € 10 000.»

CHAPTER XIII local taxation section I Tax real estate transfer tax of PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st Amendment 136 article 101 of the code of the Municipal property transfer tax real estate articles 9 and 17 of the Code of the Municipal property transfer tax, approved by Decree-Law No. 287/2003 , 12 November, briefly referred to as IMT Code, shall be replaced by the following:


' Article 9 [...] Are exempt from IMT acquisitions of urban property or autonomous fraction of urban building intended solely for the personal and permanent residence whose value which would serve as the basis for liquidation shall not exceed € 90 418.

Article 17 [...] 1-[...]:) [...]: value that focuses the IMT in EUR percentage Average Marginal Rates (*) up to more than 90 418 0 0 90 418 and up more than 123 682 0.545 123 682 2 and even more than 168 638 1.743 168 638 5 and up more than 281 030 3.869 281 030 7 and until more than 561 960 6 561 960 8 flat fee * in the upper bound of the step b) [...] : PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 137 Value about focusing the IMT in EUR percentage Average Marginal Rates (*) up to more than 90 418 1.008 90 418 1 and up more than 123 682 1.2807 123 682 2 and even more than 168 638 2.2828 168 638 5 and up to 4.1928 of more than 281 030 7 281 030 and even exceeding 538 978 6 538 978 8 single rate * On the upper bound of the step c) [...]; d) […]. 2 - […]. 3-When, in relation to acquisitions referred to in subparagraphs (a) and (b))) of paragraph 1, the value on which focuses the tax exceeds € 90 418, must be divided into two parts, one equal to the limit of the highest of ranks that it fits, which applies the average rate corresponding to this step, and another, equal to the surplus , which applies the marginal rate on the next higher echelon. 4 - […]. 5 - […]. 6 - ... .»

CHAPTER XIV tax benefits PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 138 section I Tax benefits Statute Article 102 amendments to the Tax benefits statute articles 32, 44, 47 and 70 of the Tax benefits Statute, approved by Decree-Law No. 215/89, of 1 July, briefly designated by EBF, are replaced by the following : ' article 32 [...] 1 - […]. 2 - […]. 3 - […]. 4-The SCR can deduct the amount determined in accordance with subparagraph (a)) of paragraph 1 of article 90 of the IRC code, and your competition, a corresponding importance to the limit of the sum of the contributions of the five previous years IRC that concerned the benefit, provided that it is used in investments in companies with growth potential and value. 5 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 139 6-corporate partners one-person ICR quotas, informal investors investment vehicle societies in companies with growth potential, certified under the program and the informal venture capital investors individually certified by IAPMEI under the FINICIA Programme , can deduct the IRS's own collection in your year, within a limit of 15% of an amount corresponding to 20% of the amount invested by you or by one-person limited liability company of which are ICR members. 7-the deduction to the final tax liability referred to in the preceding paragraph shall not apply to the following cases: a) investments in listed companies on the stock exchange and in companies whose capital is controlled mostly by other companies, except for investments made in SCR and in risk Capital funds; b) investments in companies subject to Regulation by the Bank of Portugal or Portugal Insurance Institute. 8-By amount invested means the equity in cash intended for subscription or purchase of quotas or shares or for ancillary or supplementary benefits in companies that use effectively these capital in investments with potential for growth and recovery. 9-[previous paragraph 6].

Article 44 [...] 1-[...]:) [...]; b) […];

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 140 c) [...]; d) […]; e) […]; f) […]; g) […]; h) […]; i) […]; j) […]; l) […]; m) […]; n) […]; the) public bodies responsible for public business schools, as the buildings or part of buildings intended directly or indirectly to the achievement of its purposes. 2 - […]. 3 - […]. 4 - […]. 5-the exemption referred to in article n) of paragraph 1 is automatic in nature, operating through communication from the classification as national monuments or individualized classification as buildings of public interest or municipal interest, to be carried out by the Institute of architectural and Archaeological Heritage Management or by the Municipalities, in effect while the buildings are classified, even though these may be transmitted.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 141 6-the exemption referred to in point (g)) of paragraph 1 is recognized by the Director-General of taxes, in duly documented request, which shall be submitted by the taxable person in the Tax Office of the situation of the building, within a period of 60 days as of the verification of the fact that determining the exemption. 7-in other cases provided for in this article, the exemption is recognized by the head of the Tax Office of the situation of the building, in duly documented request, which shall be submitted by the taxable person in the Tax Office of the situation of the building, within a period of 60 days as of the verification of the fact that determining the exemption. 8-in the situations covered in paragraphs 6 and 7, if the application is submitted beyond the deadline there referred to, the exemption begins from the immediate year, including that of your presentation. 9-[previous paragraph 8]. 10-[previous paragraph 9].

Article 47 [...] 1-[...]. 2 - […]. 3 - […]. 4-in the cases provided for in this article, the exemption is recognized by the Chief of Finance of the State of the building, in duly documented request, which shall be submitted by the taxable person within 60 days from the date of publication of the order of allocation of tourist utility. 5 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 142 6-[...].


Article 70 [...] 1-[...]: a) vehicles used for the public transport of passengers, with capacity greater than or equal to 22 seats, by taxable persons licensed by the DMV IRC, I. P., where, in his own Office or until the end of the second following year, reinvestment is made of the total value in acquisition of new vehicles, with a capacity equal to or greater than 22 places with date of manufacture at least 2009 and which comply with the environmental standard Euro IV or higher, assigned to the same purpose; b) vehicles used for the carriage in cab, belonging to companies properly licensed for that purpose, where, in his own Office or until the end of the second following year, reinvestment is made of the total value in the acquisition of vehicles with date of manufacture at least 2009, assigned to the same purpose; c) goods vehicles with a gross weight of not less than 12 t, acquired before 1 July 2009 and with the first registered prior to this date, used for the carriage of goods by or on behalf of others, where, in his own Office or until the end of the second following year, the total value of the achievement is reinvested in goods vehicles with a gross weight of not less than 12 t and first registration later the July 1, 2009 to be used for the transport of goods, or on behalf of others.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 143 2-[...]. 3 - […]. 4 - […]. 5-the tax benefits provided for in this article shall apply during the period of taxation of 2010.»

Article 103 rules EBF revocation is revoked article 68 of EBF, approved by Decree-Law No. 215/89, of 1 July.

Section II other incentives Article 104 tax breaks for public debt instruments aimed at young people Is the Government allowed to assign tax benefits the application of values in public debt instruments aimed at young people, with the following meaning and extension: a) Consecration of a deduction to the final tax liability on IRS, under the terms and conditions laid down in article 78 of the code of 20% of the values applied in the respective year by taxpayer with family relationships with the young, with the maximum quantitative limits provided for in paragraph 2 of article 21(2)(b) of the Tax benefits statute; b) creation of a more favourable tax regime in relation to the rescue of the amount applied in debt instruments, which includes the possibility of exemption from the payment of taxes and the consecration of the taxable amount cannot be more than two-fifths of income and that the autonomous taxation rate cannot be greater than 20%;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 144 c) Establishment of the situations in which the enjoyment of the benefits referred to in subparagraph (a)) shall be without effect, and the amount deducted be additional tax credits from the IRS.

Article 105 legislative authorization for the creation of tax incentives for small and medium-sized enterprises with dispersed in capital market organized 1-Is the Government allowed to create a set of tax incentives to support small and medium-sized enterprises with capital dispersed in organised market. 2-the meaning and scope of the authorization referred to in the preceding paragraph is as follows: a) creation of a spending increase in IRC to 200% of the expenses related to the first admission of small and medium-sized enterprises to an organised market of Capitals with a view to the dispersion of its share capital, including, inter alia, fees, commissions and other costs of admission or duly justified intermediation from the tax period even in the company's admission to the organised market, since incurred in this tax period, the previous or following; b) incentives provided for in the preceding paragraph is only applicable to small and medium-sized enterprises to disperse in organised market of capital, in any way, at least 25% of the share capital and only be cumulated with each other, with the tax relief provided for in article 81 of law No. 67-A/2007, of December 31, as well as with the tax benefits relating to interiority , since globally, do not exceed € 200 000 for the beneficiary entity, for a period of three years, in accordance with the Community rules applicable de minimis aid as defined in Regulation (EC) No 1998/2006, of 15 December 2006, shall not apply during periods of taxation in that taxable profit determined by indirect methods;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 145 c) creation of a deduction to the final tax liability of IRS, maximum duration of 5 years, in accordance with the terms and conditions laid down in article 78 of the code, up to 25% of the values applied in the acquisition of shares of small and medium-sized enterprises within the framework of underwriting capital, for these in organised market of capital, and the acquisition of units in investment funds, which constitute and operate in accordance with national legislation, to the overall limit of € 500. 3-for the purposes of this article: (a)) ' small and medium-sized enterprises ', the entities defined in accordance with the annex to Decree-Law No. 372/2007 of 6 November; b) «capital» Organized Market, regulated markets and multilateral trading systems referred to in points (a)) and b) of paragraph 1 of article 198 of the securities code, as well as other organized forms of negotiation which the SEC determines by regulation.

Article 106 amendment to law No. 40/2005, of 3 August, article 4 of law No. 40/2005, of 3 August, as amended by law No. 10/2009, of 10 March, that creates the tax incentives system in research and development (I&D) business, is replaced by the following: ' article 4 [...] 1 - […]. 2 - […]. 3 - […]. 4 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 146 5-incremental rate referred to in paragraph b) of paragraph 1 shall be increased in 20 percentage points for expenditure relating to the employment of doctorates by businesses for research and development activities by passing the limit prescribed in the same paragraph (a) be of € 1 800 000.»


Article 107 reinforcement of tax benefits for job creation in 2010 During the year of 2010, the tax relief provided for in article 19 of the Statute of tax benefits, approved by Decree-Law No. 215/89, of 1 July, may be added to other incentives in support of employment provided for other diplomas, when applicable to the same worker or workplace.

Article 108 taxation of investment support Tax Regime to support investment (RFAI) adopted by article 13 of law No. 10/2009, of 10 March, remain in force until 31 December 2010.

Article 109 taxation of Special building Fund of business support to the Special building Fund of business support, created by Decree-Law No. 104/2009, of May 12, applies the special tax arrangements applicable to real estate investment funds for housing rentals "(FIIAH) and real estate investment companies for housing rentals" (SIIAH), approved by article 102 of law no 64-A/2008 , of 31 December.

CHAPTER XV procedure, tax procedure and other provisions of the COUNCIL of MINISTERS PRESIDENCY Proposal of law No. 9/XI/1st 147 SECTION I General tax law article 110 amendment to general tax law article 44 of the general tax law, approved by Decree-Law No. 398/98, of 17 December, briefly designated by LGT, is replaced by the following: ' article 44 [...] 1 - [...]. 2-the maximum period of counting the interest on arrears is of three years, except in cases where the tax debt is paid in installments, in which case the arrears are counted until the expiry of the term of payment, not to exceed eight years. 3 - [...]. 4 - [...].»

SECTION II procedure and tax proceedings article 111 amendments to the code of tax proceedings and processes articles 38, 39, 89, 90, 148, 149, 150, 169, 189-191, 193, 196.º, and 200th of the code of tax proceedings and processes, approved by Decree-Law No. 433/99, of 26 October, abbreviated designated for TAX PROCEDURAL CODE, shall be replaced by the following : PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 148 ' 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 are equivalent, as appropriate, to the shipment by registered post or by registered post with acknowledgement of receipt. 10-[Repealed].

Article 39 [...] 1-[...]. 2 - [...]. 3 - [...]. 4 - [...]. 5 - [...]. 6 - [...]. 7 - [...]. 8 - [...].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 149 9-notifications made by electronic data transmission shall be deemed to be made at the time the recipient access the Electronic Mailbox. 10-in the absence of access to Electronic mail box, must be carried out new electronic transmission of data, within fifteen days following the respective knowledge on the part of the service which granted the issuance of notification, by applying mutatis mutandis the presumption referred to in paragraph 6, if, within 10 days, if check again the no access to Electronic mail box. 11-[previous paragraph 9]. 12-[previous paragraph 10].

Article 89 [...] 1-credits of the run as a result of refunds, reassessment, complaint or judicial review of any tax act must be applied in compensation of their debts to the same tax authority, except in the following cases: a) be running time limit for the filing of administrative claim, appeal, tiered judicial review, judicial or opposition to execution; b) be pending any graceful or judicial means referred to in point (a) or be the debt to be paid in installments, since the debt is guaranteed under article 169. 2 - [...]. 3 - [...]. 4 - [...].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 150 5-compensation is carried out through the issuance of a credit title intended to be applied in payment of the debt and plus. 6 - [...]. 7 - [...].

Article 90 Compensation with tax credits on the initiative of the taxpayer 1-compensation with tax credits can be carried out at the request of the taxpayer when, under the terms and conditions of the previous article, the tax authority is prevented from doing. 2-the compensation with tax credits that holds any other natural or legal person may also be carried out under the same conditions of the preceding paragraph, provided that the debtor and the creditor specifically offer accepted. 3-the compensation referred to in the preceding paragraphs is required to the maximum leader of the tax administration and, in the case of the preceding paragraph, the borrower submit with the application proof of the consent of the creditor. 4-conditions and procedures for the implementation of this article may be regulated by order of the Member of Government responsible for the area of finance. 5-[Repealed]. 6-[Repealed].

Article 148 [...] 1-[...]:) [...];

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 151 b) [...]; c) fines and other financial penalties arising from the civil liability determined under the General Regime of Tax Offences. 2 - […].

Article 149 [...] It is considered, for the purposes of this code, the tax enforcement body of the tax administration service where should legally run the execution or, when this should run in common courts, the competent court.

Article 150 [...] 1-is responsible for tax administration tax enforcement through the peripheral organ site. 2-the designation of the competent local peripheral organ is made by order of the maximum leader of the service. 3-in the absence of designation referred to in the preceding paragraph, the peripheral organ location of the debtor's domicile or seat, the situation of the assets or the liquidation, except in the case of tax fine and its expense, in which case the tax enforcement body in the area where you have run your application process. 4-When reasons of rationality of means and of effectiveness of the warrant, the maximum leader of the service, by order, may assign the responsibility for implementing the regional peripheral body of the fiscal area of the debtor's domicile or seat.

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Article 169 [...] 1- ... . 2-the execution is also suspended, provided that, after the expiry of the voluntary payment, be paid before submission of the warranty means gracious or corresponding court, accompanied by application in the record the nature of the debt, the period concerned and the entity that practiced the Act, as well as an indication of the intention to present graceful or judicial means for discussion of legality or enforceability of the debt. 3-the application referred to in the preceding paragraph initiates a procedure, which is extinct, within legal, is not presented the corresponding procedural means and communicated this fact to the competent body for execution. 4-extinguished the procedure referred to in the preceding paragraph, shall apply the provisions of paragraph 2 of article 200th. 5-the execution is suspended until the decision will be rendered within the framework of the procedures referred to in articles 90 and 90-a. 6-if there is no security provided or provided, or attachment, or the property attached did not guarantee the debt and plus, is ordered to run notification to provide the security referred to in paragraph 1 within a period of 15 days. 7 the warranty is not provided in accordance with the provisions of the preceding paragraph shall immediately to attachment. 8-[previous paragraph 4]. 9-if presented opposition to the execution, shall apply the provisions of paragraphs 1 to 7. 10-[previous paragraph 6].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 153 11-have the tax situation regularized the taxpayers obtaining the suspension of tax enforcement proceedings under this article, without prejudice to the provisions regarding the guarantee waiver.

Article 189-[...] 1-[...]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6-If you win the benefits laid down in paragraph 1 of article 200th, or as soon as notified the refusal of the application for payment in installments or restitution payment, continues the implementation process. 7 - […]. 8 - […]. 9 - […].

Article 191 [...] 1-[...]. 2 - […]. 3 - […].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 154 4-the quotations referred to in this article may be made by electronic transmission of data, which are equivalent, as appropriate, to the shipment by post or registered or by registered post with acknowledgement of receipt. 5-the citations made in accordance with the provisions of the preceding paragraph shall be deemed to be made at the time the recipient access the Electronic Mailbox. 6-If the quotation is made by means of electronic transmission of data and this is equivalent to that made by means of registered letter with acknowledgement of receipt, the consignee shall be deemed your cited case of confirmation of access to Electronic mail box.

Article 193 Attachment and sale in case of service by post or electronic data transmission 1-If the quotation is made by post or by electronic transmission of data, as referred to in article 191, and the card does not come returned or is returned, do not indicate the new address of the run and even if there is no access to the Electronic Mailbox , the attachment. 2 - [...]. 3 - [...]. 4 - [...].

Article 196.º [...]-1 [...]. 2 - [...]. 3 - [...]. 4 - [...].

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 155 5-[...]. 6 - [...]. 7-When, in the context of economic recovery process demonstrate the indispensability of the measure and, yet, when the risks inherent in the credit recovery become recommended, the tax administration may establish that the instalment scheme be extended up to twice the maximum limit laid down in paragraph 1, with the conditions provided for in paragraphs 3 and 6. 8-[previous paragraph 7]. 9-[previous paragraph 8]. 10-[previous paragraph 9]. 11-[previous paragraph 10]. 12-[previous paragraph 11]. 13-[previous paragraph 12].

Article 200th [...] 1-failure to pay three successive installments, or six interpolated, matter of maturity following if, within 30 days of notification to this effect, the runs do not proceed to the payment of benefits incumpridas, continuing the tax foreclosure process their terms. 2 - […]. 3 - […].»

Article 112 addition to TAX PROCEDURAL CODE is added to the TAX PROCEDURAL CODE, article 90-A, as follows: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 156 ' article 90-compensation with non-taxpayer initiative 1 tax-compensation claims of any nature on the direct administration of the State of which the taxpayer holds can be made when you check the following cumulative conditions : a) the debt is in the process of tax enforced collection; b) debts of direct administration of the State which the taxpayer indicates to compensation are certain, liquid and payable. 2-the compensation referred to in the preceding paragraph is required for running the maximum leader of the tax administration, and proof of the existence and origin of your credit value and maturity. 3-the tax administration, within ten days, asks the direct administration of the State entity responsible for the recognition and validation of certain, liquid and payable by the debtor indicated credit for compensation. 4-the debtor entity, in a period equal to the preceding paragraph, pronounced on the right character, liquid and due credit, indicating your value and expiration date, in order to allow the processing of compensation. 5-the organ of tax enforcement promotes the application of credit referred to in the preceding paragraph in the tax foreclosure process, pursuant to articles 261.º and 262.º, as the case may be. 6-If the compensation referred to in this article, cool extras are due no later than the month following the date on which the request referred to in paragraph 2.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 157 7-conditions and procedures for the implementation of this article may be regulated by order of the Member of Government responsible for the area of finance.»

Article 113 transitional arrangements within the framework of the TAX PROCEDURAL CODE features plans authorized pursuant to article 196.º of the TAX PROCEDURAL CODE, by decision prior to the entry into force of this law, can be reformulated for the purposes of applying the provisions of paragraph 7 of article 196.º of that code, in the version introduced by this Act, if the tax administration check it is essential the measure to ensure the effective recovery of tax credits.


Article 114 Repeal under the TAX PROCEDURAL CODE provisions Are repealed paragraph 10 of article 38 and paragraphs 5 and 6 of article 90 of the TAX PROCEDURAL CODE.

Article 115 arbitration in tax matters 1-Is the Government allowed to legislate in order to establish arbitration as an alternative to judicial resolution of conflicts in tax matters. 2-the tax arbitration process should constitute a kind of alternative procedural judicial review process and action for the recognition of a right or legitimate interest in tax matters. 3-the tax arbitration aims to reinforce effective and effective guardianship rights and legally protected interests of the taxpayers and should be instituted in order to constitute a right potestativo. 4-the scope of the authorization referred to in this article shall comprise in particular the following matters: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 158 a) the delimitation of the subject-matter of the arbitration, it may include the settlement of taxes acts, including self-assessment, withholding tax and payments on account, the taxable profit When you don't give rise to liquidation, rejecting all or part of graceful complaints or requests for revision of tax acts, the administrative acts entailing the assessment of the legality of acts of liquidation, the acts of fixation of asset values, and the rights or legitimate interests in tax matters; b) setting, in support of arbitral proceedings, of illegality or the injury or the risk of injury of rights or legitimate interests, and as the purpose of the final judgment by the Court of arbitration, the annulment, Declaration of invalidity or non-existence of the contested act or of the recognition of the right or legally protected interest of taxpayers; c) determining that the judgment of the Court of arbitration is made in accordance with the law, getting denied recourse to equity; d) the definition of the effects of the introduction of the arbitration process, harmonizing them with those laid down for the deduction of judicial review, particularly in terms of tax foreclosure process suspension and interruption of the limitation period of tax debts; and) the definition of the Constitution of the arbitral tribunal, subject to the principles of independence and impartiality and predicting, as a rule, the existence of three arbitrators, each party the name of one of them and the arbitrators so chosen the designation of the arbitrator, and the definition of the system for preventing, removal and replacement of arbitrators; f) fixing the principles and the rules of the arbitral proceedings, in obedience to the inquisitorial, adversarial principle and equality of the parties and with waiver of essential procedural requirements, in accordance with the principle of autonomy of arbitrators in conducting the proceedings;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 159 g) fixing, such as time limit for the delivery of the arbitral award and subsequent notification to the parties, within six months of the initiation of the arbitration process, with possibility of extension, duly substantiated, for identical period; h) the consecration, as a rule, the irrecorribilidade of the sentence handed down by the arbitral tribunal, providing for the possibility of appeal to the Constitutional Court, only in the cases and in the part where the award refuses the application of any standard based on the unconstitutionality or apply your standard whose unconstitutionality has been raised; I) the definition of the purposes of the presentation of the appeal of the ruling of the arbitral tribunal, in particular with regard to the maintenance of the security provided and the suspension regime of tax enforcement proceedings; j) the definition of the annulment of the arbitration award on the grounds, inter alia, in not specifying the grounds of fact and law of the decision, in opposition of the foundations with the decision and in the absence of pronunciation on issues that should be enjoyed or pronunciation issues shouldn't be dealt with by the arbitral tribunal; l) the allocation to the arbitral award, which has not been the subject of appeal or annulment, the same executive force that is assigned to the judgments which have become res judicata; m) the definition of the amounts and the mode of payment of the fees and expenses of the arbitrators, setting the criteria for determination of the fee according to the value assigned to the process and the actual complexity of the same and establishing minimum values which offer guarantees qualitative composition of the arbitral tribunal, and may also provide for the possibility of fee reduction, securing their assumptions and amounts in situations of non-compliance with the duties of arbitrators;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 160 n) the consecration by the unsuccessful party by all the arbitrators ' fees and expenses, which may be laid down criteria for the limitation of liability of the tax administration, in particular, the amount of legal costs and the burden that would be payable if the taxpayer had gone through the process of judicial review or by the action for recognition of a right or legitimate interest in tax matters; the) application adapted for the purposes of appointment of arbitrators, mediators or conciliators of arbitration centres scheme provided for in the code of procedure in administrative courts; p) revision of the tax law whose need for modification in consequence of this legislative authorization; q) the consecration of a transitional regime that provides for the possibility of taxpayers submit to the Arbitration Court the assessment of acts subject to the judicial review proceedings which are pending for a decision at first instance in judicial courts tributaries, with exemption of payment of court fees.

Article 116 amendment to the General Regime of Tax Offences in article 128 of the General Regime of Tax Offences, approved by law No. 15/2001, of 5 June, briefly referred to as TAX INFRINGEMENT CODE DOES, is replaced by the following:% quot% article 128 computer and software certified Falsehood-1 [previous article body].

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2-the use of programs or billing computer equipment, that are not certified in accordance with paragraph 8 of article 123 of the IRC code, is punishable by a fine between € 250 and € variable 12 500.»

Article 117 amendment to Decree-Law No. 147/2003, of July 11 article 14 of Decree-Law No. 147/2003, of 11 of July, is replaced by the following: ' article 14 [...] 1 - […]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7-Only apply the sanctions referred to in this article when the offences are recorded during the movement of goods. 8-always competent for the application of fines for infringements of this law, the head of the tax office in the area where they were found.»

Article 118 legislative authorization under the procedure and tax proceedings 1-Is the Government allowed to review the LGT, the TAX PROCEDURAL CODE and the Statute of the Administrative and tax Courts (ETAF), with a view to harmonisation your with the code of procedure in administrative courts (CPTA).

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 162 2-the meaning of authorization referred to in the preceding paragraph is as follows: a) the regulation of the procedural matter Separate of the procedural regulation, ensuring the application of these rules in respect of acts and subject of lawsuit; b) Adopt a structural model similar to the one that, by reference to the Civil Procedure Code (CPC), was adopted in the CPTA as well as a review of the proceedings in the sense of your simplification, including the role and responsibilities of the actors in the process; c) Adopt in LGT procedural means arising from the adjustment of the tax court case in accordance with the preceding paragraph. 3-the extension of the authorization referred to in paragraph 1 shall be as follows: a) must be introduced the ' tax ' process, as a form of residual applicability process; (b)) must be introduced the ' special ' tax passes to cover the current judicial review of the tax acts, the challenge of other administrative acts in tax matters currently regulated in TAX PROCEDURAL CODE and in the CPTA, the condemnation to an administrative act due and the Declaration of illegality of the emanation or omission of standards; c) judicial review of tax acts should keep the principle of simplicity and speed and exemption from non-essential formalities that obeys your current rules; d) should be extended to the tax court case the possibilities of cumulation and order coalition of authors, including overlapping requests in respect of different taxes when resulting from the same inspection action and joinder or aggregation of processes;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 163 e) precautionary procedures currently set out in TAX PROCEDURAL CODE shall be regulated so as to ensure the harmonization of your your formulation procedure as provided for in the CPTA, in particular by establishing the terms under which the subpoenas and the precautionary measures can be taken in favour of the taxpayer; f) the procedure of the judicial panels provided for in TAX PROCEDURAL CODE features should be harmonised with those laid down in the CPTA, without prejudice to the principles of simplicity and speed that obeys the current regime your; g) Change the rules of the ETAF relating to intervention and representation of internal revenue tax courts.

CHAPTER XVI Community harmonisation Article 119 legislative Authorizations under the value added tax 1-the Government Is authorized to carry out the transposition into the internal legal order of article 3 of Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112 no/EC, of 28 November 2006 as regards the place of supply of services. 2-the meaning and extent of the changes to be made in the VAT legislation, pursuant to legislative authorization provided for in paragraph 1, are as follows: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 164 a) In derogation from the general rule referred to in subparagraph (a)) of paragraph 6 of article 6 of the VAT code, establishing as a rule for the supply of services relating to access to cultural manifestations artistic, sporting, scientific, educational, recreational, and similar, and related accessories services access made to taxable persons, the place where those services are physically carried out; b) by way of derogation from the general rule referred to in subparagraph (b)) of paragraph 6 of article 6 of the VAT code, establishing as a rule for the supply of cultural services, artistic, sporting, scientific, educational, recreational and similar, including the benefits of the organizers of such activities, carried out non-taxable persons, the place where those services are physically carried out. 3-Is the Government allowed to transpose into domestic law Council directive 2009/69/EC of the Council of 25 June 2009 amending Directive 2006/112/EC, as regards tax evasion linked to imports, changing in accordance article 16 of the VAT system in the intra-Community transactions. 4-the meaning and extent of the changes to be made pursuant to legislative authorization provided for in the preceding paragraph, determine that the exemption provided for in article 16 of the VAT system in the intra-Community transactions only applies in cases where the import is followed by an intra-community free transmission when, at the time of importation, the importer has provided to the authorities at least the following information: a) the your identification number for VAT purposes issued in Portugal or the identification number for VAT purposes of your fiscal representative issued in Portugal; b) identification number for VAT purposes of the recipient of goods, issued in the Member State for which the same will be the subject of a dispatch or transport;

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c) proof that the goods imported in Portugal are to be transported or dispatched to another Member State. 5-the Government is authorized to carry out the transposition into domestic law of Directive 2009/162/eu, of the Council of 22 December 2009 amending various provisions of Directive 2006/112 no/EC, of 28 November 2006. 6-the meaning and extent of the changes to be made in the VAT legislation, pursuant to legislative authorization provided for in paragraph 1, are as follows: a) Change paragraph (i)) of paragraph 2 of article 1, paragraphs 4, 5 and paragraph (h)) of paragraph 11 of article 6, both of the VAT code, and subparagraph (d)) of paragraph 2 of article 7 of the VAT system in the intra-Community transactions in order to extend the rules of location apply to gas supplies through a network of natural gas and electricity to heat or cold supplies through heating or cooling networks; b) Reformulate the concept of goods subject to excise duty set out in paragraph 1 (a)) of paragraph 1 of article 6 of the VAT system in the intra-Community transactions; c) Change to (i)) of paragraph 1 of article 13 of the VAT code, in order to establish the exemption of imports of gas through a natural gas system or to any network attached to it, gas imports introduced by carrier ship on a network of natural gas or upstream pipeline network from that of imports of electricity as well as imports of heat or cold through heating or cooling networks;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 166 d) Predict in articles 13 and 14 of the VAT code, the exemption of imports of goods, goods and transmissions in the services supplied by the European Community, the European Atomic Energy Community, the European Central Bank, European Investment Bank and bodies set up by the European Communities to which the Protocol of 8 April 1965 on the privileges and immunities of the communities In Europe, within the limits and under the conditions of this Protocol and of agreements relating to your application or by headquarters agreements, and in particular provided that this does not result in distortions of competition; and) Establish in articles 19 and 20 of the VAT code, in the case of immovable property included in the company's heritage of a taxable person and used for both the activities of the company for his own use or your staff or, more generally, for purposes unrelated to the company, the VAT charged on expenditure on these real estate is tax deductible only in proportion to the use of your company's activities.

CHAPTER XVII miscellaneous tax relevant Article 120 regularization of assets placed abroad is approved the exceptional regularization scheme of assets which are not in the Portuguese territory, on 31 December 2009, abbreviated or RERT II, under the terms and conditions then transcribed: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 167 ' article 1 subject-matter 1-this exceptional regularization scheme applies to assets which are not in the Portuguese territory, on 31 December 2009, consisting of deposits, certificates of deposit, securities and other financial instruments, including insurance policies of the branch «life» linked to investment funds and savings operations of the branch «life». 2-Are excluded from the application of the exceptional regime referred to in the preceding paragraph the assets situated in countries or territories considered uncooperative by the financial action task force (FATF).

Article 2 subjective scope 1-can benefit from this scheme taxpayers individuals have assets referred to in the previous article. 2-for the purposes of this regime, the taxable person shall: a) Present the Declaration of regularization provided for in article 5; b) to payment of the corresponding importance to the application of a rate of 5% on the value of assets contained in the Declaration referred to in the preceding paragraph. 3-the importance paid in accordance with point (b)) of the preceding paragraph is not deductible or for the purposes of any other compensable tax or tribute.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 168 article 3 valuation of assets the value referred to in point (b)) of paragraph 2 of article 2 in accordance with the following rules, applied as at the date of 31 December 2009: a) in the case of deposits in financial institutions, the amount of the respective balance; b) in the case of financial instruments quoted on a regulated market, the value of the last quotation; c) in the case of units in collective investment undertakings not admitted to listing on a regulated market, as well as the branch «life» connected to an investment fund, your value for rescue purposes; d) in the case of capitalisation operations of the branch «life» and other savings instruments, the capitalized value; and) in other cases, the value that results from applying the rules for determining the taxable amount provided for in the code of the stamp duty or the respective acquisition cost, whichever is greater.

Article 4 Effects 1-the Declaration and the payment referred to in paragraph 2 of article 2, in respect of the assets contained in the Declaration and related income, the following effects: a) extinction of tax liabilities payable in relation to those elements and income, accounting periods that have finished until 31 December 2009;

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b) exclusion from liability for tax offences resulting from malfeasance that have place for concealment or alteration of facts or values that should appear in books of accounting or bookkeeping, produced or provided statements to the tax authority or that this should be revealed, since conexionadas with those elements or income; c) Constitution of sufficient evidence for the purposes set out in paragraph 3 of article 89-A of the general tax law. 2-the effects provided for in the preceding paragraph shall not occur when the date the Declaration has already commenced inspection procedure or any other procedure for clearance of the tax situation of the taxpayer, as well as when has already been triggered criminal procedure or for offences that, in any case, the person concerned has already had knowledge in accordance with the law and which cover assets which may benefit from the arrangements provided for in this Act.

Article 5-Declaration and payment 1 the regularization declaration referred to in point (a)) of paragraph 2 of article 2 follows the model adopted by order of the Member of Government responsible for the area of finance and shall be accompanied by the documentary evidence of ownership and of the deposit or registration of assets therein. 2-the Declaration of regularization should be delivered, until 16 December 2010, with the Bank of Portugal or of other banks established in Portugal.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 170 3-the payment provided for in subparagraph (b)) of paragraph 2 of article 2 shall be carried out with the entities referred to in the preceding paragraph, simultaneously with the delivery of the Declaration referred to in subparagraph (a)) of the same paragraph and article, or in the subsequent 10 working days as of the date of receipt of that Declaration. 4-the Bank intervening to the declarant in the Act of delivery payment, a nominative document confirming the delivery of the statement and the payment. 5-within the limits of this Act, the Declaration of regularization cannot be, by any event, used as evidence or relevant element for the purposes of any tax proceedings, criminal or administrative, and the banks involved ensure the secrecy about the information provided. 6-in the case of the delivery of the statement and the payment not being made directly to the Bank of Portugal, the intervening Bank must refer to the Bank of Portugal the Declaration, as well as a copy of the document, in 10 working days after the date of delivery of the statement. 7-in the cases referred to in the preceding paragraph, the intervening Bank shall transfer to the Bank of Portugal the amounts received in 10 business days after the payment.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 171 article 6 Absence, omissions and inaccuracies the Declaration Without prejudice to other penalties that are applicable to the case, the lack of delivery of the statement of regularization of assets referred to in article 1, as well as omissions or inaccuracies in the same imply in relation to assets not reported , omitted or inaccurate, the increase in 50% of the tax that would be due by the income corresponding to the assets not declared, omitted or inaccurate. '

Article 121 incentives for the acquisition of companies in difficult economic situation the incentive scheme for the acquisition of companies set up by Decree-Law No. 14/98, of 28 of January, also applies to procedures approved by the Institute for the support to small and medium-sized enterprises and investment under the system of incentives for the revitalization and modernization of Business Tissue (SIRME).

Article 122 of Constitution guarantees Is exempt from stamp duty the Constitution, in 2010, of guarantees in favour of the State or Social security institutions, within the scope of article 196.º of the code of tax proceedings and processes or of Decree-Law No. 124/96, of 10 August, as amended by Decree-Law No. 235-A/96, of 9 December , and by law No. 127-B/97, of 9 December.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 172 123 legislative authorization for the creation of general arrangement of 1 State administration fees-the Government is authorized to legislate in order to create a general scheme of State administration fees. 2-the general scheme of fees referred to in the preceding paragraph refers to: a) the subjective and objective incidence rates; b) quantification of material criteria and rates of financial and economic substantiation requirements; c) the criteria for materials deterioration and reduction of the rates dictated by extrafiscal reasons; d) rules for the periodic review and advertising fees. 3-State administration fees are subject to the principle of equivalence, and your structure and reflect the inherent cost amount to administrative allowances or the market value, without prejudice to the worsening and reductions dictated by reasons of economic and social policy or other extrafiscal reasons.

Article 124 legislative authorization concerning the VAT system on the ISV-1 Is the Government allowed to legislate: the) exclude from the taxable amount for VAT purposes the tax on vehicles, proceeding to a tax of 20%; b) compensate for the exclusion referred to in (a) through an increase of the rates of vehicle taxes in the same value of 20%;

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c) adapt the VAT Codes and ISV's, as well as all its complementary legislation, tax changes authorized by this article, in particular as regards its impact objective, taxable amount, and ancillary obligations. 2-legislative measures produced under this authorization are subject to a general principle of budgetary neutrality, and leave unchanged the overall tax revenue resulting from the car tax. 3-legislative measures produced under this authorization must mirror the technical recommendations that will be made by Community bodies. 4-the Government lays down the legal rules necessary to ensure that the tax changes produced under this authorization are communicated to consumers with full transparency and that on the occasion of your introduction does not proceed any further base price of motor vehicles.

Article 125 combating fraud and tax evasion 1-the Government presents to the Assembly of the Republic, until the end of June 2010, a detailed report on the progress of the fight against fraud and tax evasion in all areas of taxation, explaining the results achieved, particularly with regard to the value of this tax, as well as about the value of the collections retrieved in various taxes.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 174 2-the report shall contain, inter alia, all relevant statistical information about tax inspections carried out, as well as on the results obtained with the use of the various legal instruments for combating fraud and tax evasion, in particular the indirect measurement of the tax base and the derogation of duty of banking secrecy should make an assessment of the adequacy of these same instruments, taking into account criteria of efficiency of inspection action. 3-the report shall also contain, in strict respect of the different duties of the secret that the tax administration is bound, statistical information concerning tax offenses resulting from inspection, including highlighting, in aggregate form, the end result of the process.

Article 126 internationalization strategy 1-tax the Government promotes in 2010 the revival and acceleration of the process of negotiation of agreements on Exchange of information (ATI), to provide the exchange of information on request on elements relevant to tax the tax status of residents, as well as conventions designed to prevent double taxation (CDT) as a way to stimulate the internationalisation of Portuguese companies and foreign investment in the country in fair competition environment and combating tax fraud and tax evasion. 2-the tax internationalization strategy referred to in the preceding paragraph, covers inter alia the following objectives: a) relaunching the negotiation of CDT, paying particular attention to the States of Africa, Asia and Latin America, having regard to your relief for the national economy and the need to monitor the investment options pursued by the Portuguese companies and originating in those countries;

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st b 175) the completion and finalization of negotiations of ATI with all jurisdictions members of list of countries, territories and regions with privileged taxation schemes, approved by ministerial order No. 150/2004, of 13 February, which have already demonstrated or may demonstrate willingness to effect following the commitments undertaken on accession to publicly OECD guidelines regarding exchange of information including banking information.

CHAPTER XVIII final provisions article 127 prior Supervision by the Court of Auditors 1-in accordance with the provisions of article 48 of law No 98/97 of 26 August, as amended by law No. 48/2006, of 29 August, for the year 2010 are exempt from prior supervision by the Court of Auditors the acts and contracts whose amount does not exceed the value of € 350 000. 2-amendment of financial sources in the investment budget of the ministries of Internal Affairs and justice shall not affect the effectiveness of acts or contracts which have already been subject to prior supervision by the Court of Auditors.

Article 128 Amendments to law No 98/97 of 26 August the article 47 of law No 98/97 of 26 August, amended by Law No. 1/2001, of 4 January, no. 48/2006, of 29 August and no. 35/2007 of August 13, is replaced by the following: PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 176 ' article 47 [...] 1 - […]: a) […]; b) […]; c) […]; d) […]; e) […]; f) procurement of services relating to health services and social character referred to in Annex IIB to Directive 2004/18 Nr./CE, of the European Parliament and of the Council of 31 March, as well as the procurement of services relating to the education and training referred to in that annex , conferring school certification or professional certification; g) [previous subparagraph (f))]. 2 - […].»

Article 129 Portuguese 1-Carbon Fund Is the Government allowed to transfer to the Portuguese Carbon Fund: a) the amount of receivables from tax harmonization between the heating Gasoil and diesel road; b) the amount of the receivables from tax on low-efficiency lamps provided for in Decree-Law No. 108/2007, of 12 April; c) the amount of other recipes that will be assigned to your favor.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st-177 2 is entered into financial assets in the Portuguese Carbon Fund budget a sum of € 23 000 000 intended exclusively to acquire assigned amount units (assigned amount units), certified emission reductions (certified emission reduction) or emission reduction units (emission reduction units), aiming at the fulfilment of the commitments under the Kyoto Protocol to the United Nations Framework Convention for the Climate Change.


Article 130 for audiovisual Contribution 1-lays down into € 1.74 the monthly value of the contribution to the audiovisual sector to charge in 2010, pursuant to law No. 30/2003, of 22 August. 2-Is the Government allowed to amend Law No. 30/2003, of 22 August, in order to exempt from the payment of the contribution to the audiovisual sector non-domestic consumers of electrical energy, which is included in one of the groups described in the section the 015 011, Division 01 of the classification of economic activity Rev 3 (CAE), approved by Decree-Law No. 381/2007 , of 14 November, on the counters that allow the individualization unequivocally of the energy consumed in these activities.

Article 131 vehicles of the State Park Is the Government authorized, through the Member of Government responsible for the area of finance, with the option of delegation, the National Agency for public procurement, and p. e., the proceeds of the sale, in particular for the purpose of slaughter and dismantling of vehicles belonging to the State vehicles.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 178 Article 132 the vehicle park the State article 6 of Decree-Law No. 170/2008, August 26, is replaced by the following:% quot% article 6 [...] 1 - […]. 2 - […]. 3-in procedures involving the acquisition or rental of goods and services for the vehicles of the State under the framework agreement concluded by the CERTIFICATION, which place the budgetary burden in more than one financial year or in year than of your conduct, the period referred to in subparagraph (b)) of paragraph 1 of article 22 of Decree-Law No. 197/99 , June 8, it is four years. 4-insurance costs of vehicles that integrate the vehicle park the State and acquired under the framework agreement concluded by CERTIFICATION, shall apply the provisions of article 17 of Decree-Law No. 197/99, June 8.»

Article 133 Institute of Road infrastructures, i. p. In 2010, the Government carries out the registration and budgetary changes deemed necessary for the implementation of the change in the legal regime of autonomy of the Institute of Road infrastructures, i. p., under the PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 179 Article 134 Portuguese Institute of Accreditation the Government establishes , by decree-law, the rules of transfer of the budget allocated by this law to the Portuguese Institute of accreditation, I. P., for the entity that you succeed, in accordance with the law.

Article 135 transitional balances Portugal tourism, i. p. 1-stay tourism of Portugal, i. p., allowed to use the balance of your management to fulfilment of the objectives and fulfilling the commitments made in the framework of the budgetary programme called initiative for investment and employment, approved by law No. 10/2009, March 10 up to € 14 000 000, which corresponds to the remainder of the funds authorized in 2009 of € 30 000 000 for the financing of that programme. 2-is the tourism of Portugal, i. p., authorized to use, up to an amount of € 17 500 000, for your account balance to run application as referred to in paragraph 1 of article 4 of Decree-Law No. 15/2003, of 30 January.

Article 136 centennial celebrations of the Republic Passes to the 2010 State budget the balance of the budget affects the programme of the Celebrations of the centennial of the Republic, as provided for in the Council of Ministers Resolution No. 28/2009, March 27.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 180 137 programme contracts under the NHS 1-The programme contracts to be concluded by the Regional Health Administrations, i. p., with hospitals within the NHS or belonging to the national network of health care, in accordance with paragraph 2 of the base XII of Act No. 48/90 , 24 August, and of paragraph 2 of article 1 of the legal regime of hospital management, approved by law No. 27/2002, of 8 November, as well as the agreements with entities to integrate in long-term care Integrated national network (RNCCI), under the operation or implementation of the RNCCI, are authorised by the members of the Government responsible for the areas of finance and of health and may involve charges until a three-year period. 2-the provisions of the preceding paragraph shall apply to the programme contracts to be concluded by the Regional Health Administrations, I. P., and by the Social Security Institute, i. p., with entities to integrate in RNCCI, under the operation or implementation of the same, being authorized by members of the Government responsible for the areas of finance, social security and health. 3-The programme contracts referred to in the preceding paragraphs become effective with your signature and shall be published in the second series of the Diário da República. 4-payments corresponding to the acts, technical and services carried out by Regional Health Administrations, I. P., and by the Central Administration of the Health system, i. p., hospitals with nature of public business entity under the programme contracts do not have the nature of budgetary transfers of those entities.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 181 article 138 NHS expenditure control 1-the Government takes the necessary measures to ensure that the growth of expenditure in conventions of diagnostic tests and therapy do not exceed the expected inflation rate for 2010 plus one percentage point. 2-the Government shall take the necessary measures to control expenditure on medicines dispensed on an outpatient basis, particularly through the promotion of generic medicines and correction of distortions in the market. 3-the Government also takes the necessary measures to contain hospital component, the growth of costs in healthcare and pharmaceuticals, above the expected inflation rate for 2010 plus two percentage points. 4-still running contracts for health information network shall not apply the transitional regime provided for in article 14 of Decree-Law No. 1/2005, of 4 January, by the end of 2010.


Article 139 National Health Service recipes 1-the Ministry of health, through the Central Administration of the Health system, i. p., implements the measures necessary for the billing and the collection of revenues owed by third-party legal or contractually responsible, particularly insurers, by establishing penalties, under the programme contracts, by incorrect identification of situations of civil liability in order to avoid the significant decrease of revenue of this provenance. 2-for the purposes of the preceding paragraph, the Ministry of health powers, inter alia, alternative dispute resolution mechanisms.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 182 Article 140 transfers from local authorities to the NHS local transfer directly to the budget of the national health service of the Health system's Central Administration, I. P., the value corresponding to the expenses borne by their own budgets with all expenses paid to the GYM in 2009 concerning services provided by NHS establishments.

Article 141 amendment to Decree-Law No. 312/2002, of 20 December, articles 1, 2 and 3 of Decree-Law No. 312/2002, of 20 December, shall be replaced by the following: ' article 1 [...] 1-The persons responsible for placing on the market of cosmetic and personal hygiene products, homeopathic pharmaceutical products and medical devices, including active and non-active medical devices and in vitro diagnostic devices, are required to pay a fee on your marketing, in the following terms: a) cosmetic and personal hygiene products-1%; b) homeopathic pharmaceuticals-0.4%; c) medical devices-0.4%.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 183 2-tribute referred to above aims in particular to finance the proper control of their health products, with the execution of non-random inspections and subsequent laboratory control of products on the market, so as to ensure the quality and safety of the use of the same as well as the carrying out of the information and training actions aimed at the protection of public health and consumers, to ensure by INFARMED-National Authority of Medicine and health products, i. p. (INFARMED). 3-for the purposes of the preceding paragraphs, the rate on the marketing of cosmetics and personal hygiene products, homeopathic pharmaceutical products and medical devices, focuses on the amount of the sales volume of the same products, less value added tax, by the entities responsible for your market.

Article 2 collection and administrative offences 1-[...]. 2 - […]. 3-Without prejudice to the criminal liability, constitutes an administrative offence, punishable by a fine of € 2000 to € 3740.98 or up to € 44891.81, as the agent is an individual or legal person: a) the lack of registration of taxable persons as persons responsible for your placing on the market; b) failure to submit the documents and statements deemed necessary to the discharge or rate your presentation with incorrect data; c) failure to pay timely the same rate.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 184 4-neglect and the attempt is punishable. 5-it is the instruction of the respective processes INFARMED and the application of the respective fines. 6-[previous paragraph 4]. 7-[previous No. 5]. 8-[previous paragraph 6].

Article 3 [...] INFARMED sends to taxpayers of the tax the findings of studies and the information collected on each of the cosmetic and personal hygiene products, homeopathic pharmaceutical products and medical devices to market, as well as the other actions referred to in paragraph 2 of article 1. '

Article 142 civilian Governments ' budgets Funds concerning support to associations during the year of 2010, funds civilian Governments ' budgets relating to the support of associations, under the competence referred to in paragraph e) of paragraph 1 of article 4 of Decree-Law No. 252/92, of 19 November, as amended by decree-laws Nos. 316/95 , Nov 28, 213/2001 of 2 August, 264/2002, of 25 November, and 310/2002 of 18 December, and by laws Nos. 52/2005, of 10 October, and 40/2007, of August 24, have as priority target support for road safety activities, civil protection and relief, in terms to be defined by order of the Member of Government responsible for the area of internal affairs.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 185 143 integrated System of protection and relief operations are the municipalities and Civil Protection national authority authorized to transfer to fire and humanitarian associations to the National School of Firemen or the entity that replacement, under the protocols concluded or to be concluded by the National Civil Protection Authority the appropriations entered in their budgets for missions of civil protection, including those relating to the Integrated System of Protection and relief operations.

Article 144 mandatory Deposits 1-mandatory deposits existing in the Caixa Geral de Depósitos at the date of entry into force of Decree-Law No. 324/2003, of 27 December, and which have not been, yet, the subject of a transfer to the account of the Office of financial management and infrastructure of Justice (IGFIJ, I. P.), in compliance with the provisions of paragraph 8 of article 124 of Decree-Law No. 324/2003 , of 27 December, amended by law No. 53-A/2006, of 29 December, are subject to immediate transfer to the account of IGFIJ, i. p., irrespective of any formality, namely the order of the Court with jurisdiction over the same. 2-Notwithstanding the previous paragraph, the IGFIJ, i. p., may notify the Caixa Geral de Depósitos to, within 30 days, the transfer of deposits that may be subsequently established and whose transfer have not been carried out yet.

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Article 145 Prescription required deposits and deposits 1-autonomous entitlement to refund of amounts deposited to the order of any court proceedings, regardless of the legal regime under which have been formed deposits, shall become statute-barred within five years from the date on which the holder is, or has been notified of the right to require its return , unless otherwise specified in law. 2-the amounts prescribed under the preceding paragraph shall be deemed to be forfeited in favor of the IGFIJ, i. p.

Article 146 lawsuits destroyed the values deposited in Caixa Geral de Depósitos, or in the custody of the courts, the judicial order destroyed shall be considered lost in favour of IGFIJ, i. p.

Rule 147 duration of unpaid leave provided for in Decree-Law No. 26/2004, of February 4 Can be extended up to a three-year period, the maximum duration of leave on personal grounds recognized notaries and notary officials that, under the provisions of paragraph 4 of article 107 and in paragraph 2 of article 108 of Decree-Law No. 26/2004 , 4 February, exercising this right in the current year and two subsequent years.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/187 148 1st Amendment to law No. 52/2008 of 28 August, which approves the law on organization and functioning of the courts Article 187 § of law No 52/2008 of 28 August, as amended by laws Nos. 103/2009, of 11 September, and 115/2009 , 12 October, and by Decree-Law No. 295/2009, of 13 October, is replaced by the following: ' article 187 § [...] 1 - […]. 2 - […]. 3-from 1 September 2010, this law continues to apply to the pilot counties and, in the light of the evaluation referred to in article 172, applies to the country in a phased manner, and should the process be completed 1 September 2014. 4-the phased application provided for in the preceding paragraph is carried out by the Government, through Decree-Law defining the counties to install in each phase. 5-the maps annexed to the present law only take effect from 1 September 2014, except as regards the map II annexed to this law, which is an integral part, which enters into force in a phased manner, as the respective judicial district is installed in accordance with the preceding paragraph. 6-[previous paragraph 5] 7-[previous paragraph 6]».

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 188 149 amendment to Regulation Costs the article 4 of the Regulation of Costs, approved by Decree-Law No. 34/2008, of February 26, is replaced by the following: ' article 4 [...] 1 - […]. 2-are also exempt:) [...]; b) […]; c) […]; d) […]; e) […]; f) […]; g) inventory processes initiated under the law No. 29/2009, of 29 June. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […].»

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st Article 189 150 introduction of tolls on concessions SCUT 1-in addition to the cases in which it has been set the introduction of toll rates on highways under SCUT, in 2010 the Government may introduce new toll rates on other highways in SCUT regime, since the criteria used for your introduction. 2-the application of toll rates to users on motorways in regime change is held by prior YEAR the respective concessions, following the agreements obtained or to be obtained in Committee. 3-the product of the collection of motorway tolls rates referred to in the preceding paragraphs is my own recipe of EP-Estradas de Portugal, s.a.

Article 151 amendment to Decree-Law No. 73/99, of 16 March articles 3 and 4 of Decree-Law No. 73/99, of 16 March, are replaced by the following: ' article 3 [...] 1-the interest rate on arrears has annual term beginning on January 1 of each year, being ascertained and publicized by the IGCP, by notice published in the Gazette, not later than 31 December of the previous year. 2-establishment of the interest rate is the average of the monthly average of the 12 months EURIBOR rates recorded in the past 12 months plus a differential of 5 percentage points. 3-[previous paragraph 2] PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 190 4-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 or entity she accepted and for the debts covered by a bank guarantee. 5-[previous paragraph 4]. 6-[previous No. 5]. 7-[previous paragraph 6].

Article 4 [...] 1-the payment of interest for late payment may not exceed the last five years preceding the date of the payment of the debt on which they apply, unless it is to be paid in installments, in which case the maximum period of counting the interest on arrears is eight years, not counting for the reckoning of periods during which period the interest settlement be legally suspended. 2 - […].»

Article 152 Program incentives for Electric mobility the Government creates favorable conditions, through appropriate public expenditure, to the implementation of the network of charging infrastructure in public and private real estate, with the aim of encouraging the mobility Programme and promote the use of electric vehicle.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 191 Article 153 incentives to purchase electric vehicles 1-the Government ensures the budgeting of the following expenses: the Incentive of € 5 000) the acquisition, by private individuals of electric vehicles, which must be assigned, by the end of 2012, with the purchase of the first 5000 new pure electric vehicles; b) € 1 500 incentive to slaughter of end-of-life cars in Exchange for the purchase of new motor vehicles exclusively, which can be combined with the benefit provided for in the preceding paragraph. 2-purchases of fleets of electric vehicles by businesses can benefit, in 2010, an increase of up to 50% expenses on corporate income tax, under the terms and conditions laid down in article 34 of the code as amended by this Act.


Article 154 redefinition of land use Without prejudice to article 97-B of Decree-Law No. 380/99, of 22 September, amended by Decree-Law No. 316/2007, of 19 September, and by Decree-Law No. 46/2009, of 20 February, checked the discharged in the public domain or public benefit purposes of buildings and equipment located in special use areas or equivalent and your reassignment to other purposes , should the municipality, in reasonable time, promote the redefinition of land use, through the development or amendment of the relevant instrument of territorial management, in order to consecrate the uses, average rates and other parameters applicable to border areas adjacent to confine with bare areas of use the reset.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 192 Article 155 unofficial Verification of Social insertion Income assignment under the terms and for the purposes of article 42 of Decree-Law No. 283/2003, of 8 November, as amended by Decree-Law No. 42/2006, of 23 February, the services of social security shall, at intervals of six months without warning, to verify the conditions of award of the Social insertion Income.

Article 156 Repeal of Decree-Law No. 264/2003, of 24 October is repealed Decree-Law No. 264/2003, of 24 October.

Article 157 entry into force this law shall enter into force on the day following your publication.

Seen and approved by the Council of Ministers of 25 January 2010 the Prime Minister and State Minister of Finance Minister of the Presidency for Parliamentary Affairs Minister PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st Frame of 193 changes and budgetary transfers (referred to in article 7) Several amendments and transfers 1-transfer of appropriations entered in the budget of the Fund for international relations , I. p. (FRI), to the budget of the programme of investment and development expenditure of the Central Government (PIDDAC) of the General Secretariat of the Ministry of Foreign Affairs, designed to cover costs of investment projects of these services, the Secretariat-General and the Directorate-General for Consular Affairs and Portuguese communities authorized to sign up for your PIDDAC funds transferred from FRI. 2-transfer of appropriations entered in the budget of the FRI to the Instituto Camões, up to an amount of 10 million for the bottom of the Portuguese Language, for the recovery of the Portuguese language. 3-transfer note of a fee up to 15 million from the balance of Portugal's tourism management, i. P, to AICEP, and p. e., Agency for investment and foreign trade of Portugal, aimed to promote Portugal abroad, in accordance with the contratualizar between the two entities. 4-Transfer of funds provided for in subparagraph (b)) of paragraph 3 of the ministerial order No. 984/2009, of September 4 to the Parque EXPO 98, s. a., necessary for the financing of the charges resulting from the Portuguese participation in World Expo Shanghai in 2010.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 194 5-transfer of funds up to a maximum of 10% of the funds available in the year 2010 by joint decree of the Ministers responsible for finance and areas of national defense, intended to cover charges, in particular, with the preparation, training and operations of forces, in accordance with the purpose referred to in article 1 of the organic law No. 4/2006 , 29 August. 6-transfer of appropriations entered in the budgets of all services of the Ministry of Internal Affairs, concerning the expenditure on the acquisition of data communications services, to the same heading of the budget of the Directorate-General for infrastructure and equipment, with the limit of € 9 000 000, provided that these transfers become necessary for developing the National Network of Homeland Security project. 7-changes between chapters of the budget of the Ministry of national defence arising from Military Service Law, the ongoing reorganization process in the Ministry of national defense, the restructuring of the industrial establishments of the armed forces, of the disposals and redeployment of the properties assigned to military, humanitarian and peace missions and of the military observers is not suitable in these missions. 8-transfer of funds from the Ministry of national defense to the Caixa Geral de Aposentações, i. p., and social security for the refund of benefits provided for in laws article 9/2002, of 11 February, and 21/2004, of 5 June and in Decree-Law No. 160/2004, of 2 July, and 320-A/2000 of 15 December , as amended by Decree-Laws No 118/2004, of 21 may, and 320/2007, of 27 September. 9-transfer to the budget of the Ministry of national defence of the appropriations entered in the budget of the Ministry of science, technology and higher education, for the involvement in the refit of the ship Admiral Gago Coutinho, in the amount of € 350 000.

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10-transfer of funds under the Ministry of science, technology and higher education (Chapter 50), Directorate-General for higher education, to higher education institutions, for the development projects and strengthening the teaching and research of these entities, as well as the draft ' scholarships for students in higher education». 11-transfer of funds under the Ministry of science, technology and higher education (Chapter 50), Fundação para a Ciência e Tecnologia (FCT) to measures with the same or different functional classification, including integrated services. 12-transfer of funds under the Ministry of science, technology and higher education (Chapter 50), UMIC – Knowledge Society Agency, i. p., aimed at measures, with the same or different functional classification, including integrated services. 13-transfer of appropriations entered in the budgets of labs and other State organizations to other labs, organic and functional classification independently, since transfers become necessary for the development of projects and scientific research in charge of these entities. 14-transfer of funds, in the amount of € 800 000 from own revenue revenue budget of the National Forestry Authority-(AFN), the Ministry of agriculture, Rural development and fisheries, to the Portuguese Geographic Institute-(PGI), the Ministry of environment and spatial planning, in order to ensure the involvement of the national project counterpart MADRP enlisted in PIDDAC the responsibility of the PGI, which ensures the financing of the ' National System of exploitation and management of Cadastral Information-SINERGIC».

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 196 15-transfer of funds, up to a value of € 17 560 179, social security's budget for INATEL Foundation, to ensure the State's financial contribution as a counterpart of the social and public service tasks pursued by the Foundation, in accordance with the provisions of paragraph 2 of article 8 of Decree-Law No. 106/2008 , 25 June. 16-transfers of funds between ministries, Inter-ministerial Commission for the Affairs of the Sea, aimed at the implementation of the programmes of the National Strategy for the sea, approved by resolution of the Council of Ministers No. 163/2006 of 12 December, and the activities of the Permanent Forum to the maritime affairs created pursuant to Decree No. 28267/2007 , May 16, published in Diário da República, second series, no. 242, 17 December 2007. 17-transfer of funds from the Portuguese Environment Agency and the Regional Co-ordinating Committees for taxpayers waste management rate of funds corresponding to the contributions of applications approved under the ministerial order No. 1127/October 1, 2009. 18-transfer to the 2010 State budget balances of the Office of mobility and land transport, I.P. (DMV), transfers from the State budget in the budget of the previous financial year, when expenses are concerned regarding the investment plan ' with respect to shares of fleet renewal of carriage of goods by road for hire or reward provided that the balances be applied in achieving the objectives on which it originated.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 197 19-transfer to the State Budget 2010 of the balances of the national laboratory of Civil Engineering, i. p. (LNEC, I. P.), from transfers from the State budget in the budget of the previous financial year, when expenses are concerned regarding investment, pertaining to reimbursement of LNEC , I. p., the expenses with the project Redesign and Dematerialization of processes of EVALUATION to improve the quality of services to clients (ReDeP_C) and acquisition of electron microscope. 20-transfer of funds for the Regional Government of the Azores up to an amount of € 2 781 016, 15 programme "environment and land use planning", registered with the Institute for housing and Urban Rehabilitation, i. p. (DGEMN, I. P.), in Chapter 50 of the Ministry of environment and spatial planning, as a reimbursement in the process of rebuilding the housing stock of the islands of Faial and Pico.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 198 Changes and transfers within the central administration source destination ceilings of the transfer (in euros) Under/21 Ministry of environment and regional planning of the Environment Agency (APA) AMBILITAL – Environmental Innovations in the Alentejo, e. i. m. 174 900 Contracts-technical and financial cooperation programme 22 Ministry of environment and spatial planning of the Environment Agency (APA) associations of municipalities 472 320 Contracts-technical and financial cooperation programme 23 Ministry of environment and territorial planning Environmental Intervention Fund of 1 500 000 Environment Agency implementation of projects arising from the application of the system of environmental responsibility, approved by Decree-Law No. 147/2008, of 29 July 24 Ministry for labour and Social solidarity. Institute of employment and vocational training, i. p. United Nations High Commission for immigration and Intercultural dialogue, i. p. 4 300 000 ensure the operation of the activities of the entity. 25 Ministry of labour and Social solidarity. Institute of employment and vocational training, i. p. National Institute of rehabilitation, i. p. 190 000 financing of operating expenses. 26 Ministry of labour and Social solidarity. Social Security Program's budget Choices 6 000 000 financing of operating expenses and transfers relating to the same program.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 199 27 Ministry of education's Directorate-General for innovation and curriculum development Program Choices 2 000 000 financing of operating expenses and transfers relating to the same program. 28 Ministry of labour and Social solidarity social security Budget. General Secretariat of the Ministry of labour and Social solidarity Social Welfare 39 980 (CNRIPD) 29 Ministry for labour and Social solidarity. Social security budget. General-Directorate Of Social Security. 150 000 development of social security reform. 30 Ministry of labour and

Social solidarity. Social security budget. Strategy and Planning Office 200 000 development of social security reform.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 200 Transfers relating to Chapter 50 source destination ceilings of the transfer (in euros) Under 31/Presidency of the Council of Ministers. Office for the media. Rádio e Televisão de Portugal, s.a. 406 500 modernisation of flat of PLOPS. 32 Presidency of the Council of Ministers. Office for the media. Rádio e Televisão de Portugal, s.a. 100 000 PLOPS radio modernization. 33 the Ministry of environment and spatial planning Institute, I.P. RECILIS water-wastewater treatment and recovery, s. a., and West Clover – Livestock waste treatment and recovery, s. a. 1 500 000 Participation in projects of pig effluent treatment of watersheds of the river Lis and Real rivers, Arnóia and Made PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 201 34 Ministry of environment and regional planning Agency
In the environment (APA) Entities of the Ministry of economy, innovation and 300 000 Development Programme "environment and land use planning", as "performance improvement systems and environmental qualification", project "support to Increase economic activities by environmental added value", which is the responsibility of the Institute of the environment, in the case of finance, through these entities, activities covered by that project.
35 Ministry of environment and spatial planning Directorate-General for regional planning and urban development. VIANAPOLIS-society for the development of the polis program in Viana do Castelo 928 227 funding under the urban requalification 36 Ministry of public works, transport and communications. Office of planning, strategy and international relations. Administration of the port of Setúbal and Sesimbra, s.a. Financing 1 000 000 of port infrastructure and environmental monitoring plan and land use planning. 37 Ministry of public works, transport and communications. Office of planning, strategy and international relations. The port administration of Lisbon, s. a. 1000 000 funding for port infrastructure. 38 Ministry of public works, transport and communications. Office of planning, strategy and international relations. Administração dos Portos do Douro e Leixões, s.a. Financing 3 000 000 of port infrastructure and logistics COUNCIL of MINISTERS PRESIDENCY Proposal of law No. 9/XI/1st 202 39 Ministry of public works, transport and communications. Office of planning, strategy and international relations. Administration of the port of Aveiro, s. a. 2 500 000 funding for sea and land access. 40 Ministry of public works, transport and communications. Office of planning, strategy and international relations. Administration of the port of Sines, s. a. 500 000 funding for port infrastructure and operating systems of supervision, security and environment 41 Ministry of public works, transport and communications. Office of planning, strategy and international relations. The port administration of Figueira da Foz, s. a. 2 700 000 financing port infrastructure and logistics and reordering 42 port Ministry of public works, transport and communications. Office of planning, strategy and international relations. The port administration of Viana do Castelo, s.a. 1 800 000 financing of port infrastructure and accessibility 43 Ministry of public works, transport and communications. Office of planning, strategy and international relations. Metro do Porto, s.a. 8 000 000 long-term infrastructure Funding 44 Ministry of public works, transport and communications. Office of planning, strategy and international relations. ML-Metropolitano de Lisboa, and P.E. 4 000 000 infrastructure Funding .... 45 Ministry of public works, transport and communications. Office of planning, strategy and international relations. Metro do Mondego, s.a. Financing 4 000 000 light rail system of the Mondego.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 203 46 Ministry of public works, transport and communications. Office of planning, strategy and international relations. CP – Portugal trains, and p. e. 9 000 000 financing of rolling stock, and ticketing and 47 Workshops Material Park Ministry of public works, transport and communications. Office of planning, strategy and international relations. RAVE-high-speed rail network, s. a. 10 000 000 financing of the preparation phase of the project. 48 Ministry of public works, transport and communications. Office of planning, strategy and international relations. TRANSTEJO – Transportes Tejo, s.a. fleet Financing and acquisition 2 000 000. 49 Ministry of public works, transport and communications. Office of planning, strategy and international relations. Refer-Rede Ferroviária Nacional, and p. e. 9 000 000 long-term infrastructure Financing. 50 Ministry of public works, transport and communications. Office of planning, strategy and international relations. Refer-Rede Ferroviária Nacional, and p. e. activity Financing 985 492 of the Mission of the Metro Sul do Tejo in the closure of the project. (1st phase) and in studies for the development of the 2nd and 3rd phases 51 Ministry of public works, transport and communications. Office of mobility and land transport, i. p. OTLIS-Transport operators in the region of Lisbon, a. c. e. 1000 000 Generalization of contactless ticketing to the private operators of the Lisbon region.

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 204 52 Ministry of health. Regional health administrations, I.P. Hospitals of the national health service with the nature of public business entities 160 000 Financing strategic investment projects for health policy PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 205 transfers to external entities, other than those listed in Chapter 50 source destination of ceilings to transfer (in euros) Under 53/Ministry of science , technology and higher education foundation for science and

Technology, i. p. Agency of business innovation and technology transfer, s. a. 3 000 000 to finance research and development projects and your management, in partnership between enterprises and scientific institutions 54 Ministry of science, technology and higher education foundation for science and technology, i. p. Hospitals with the nature of public entities 800 000 business financing of scientific employment contracts projects of research and development and meetings and scientific publications.


PRESIDENCY of the COUNCIL of MINISTERS draft law No. 9/XI/1st 206 Map of transfers to metropolitan areas and associations of municipalities (referred to in article 32) CIM/AM current municipalities ETF members% transfer OE/2010 (1) (2) (3) = (1) * (2) metropolitan area of Porto 78 291 880 1% 782 919 Lisbon Metropolitan area 69 183 085 1% 691 831 Intermunicipal Community (CIM) of the Minho-Lima 41 916 248 0.50% 209 581 Cávado CIM 38 0.50% 854 721 CIM Ave 48 469 855 194 274 0.50% 242 349 CIM Tâmega and Sousa 69 699 300 0.50% 0.50% 348 497 Douro 67 384 376 CIM CIM 336 922 of Trás-os-Montes 0.50% 404 080 80 816 056 CIM in the region of Aveiro-Baixo Vouga subregion 39 145 022 0.50% 195 725 CIM of the lower Mondego 38 385 481 0.50% 191 927 CIM the Pinhal Litoral subregion 0.50% 126 153 25 230 542 CIM of Pinhal Interior Norte 41 954 987 0.50% 209 775 CIM of Pinhal Interior Sul 19 523 027 0.50% 97 615 CIM Dão Lafões region 54 055 855 0.50% 270 279 CIM da Serra da Estrela 13 006 745 0.50% 65 034 CIM of Cova da Beira and Beira Interior Norte (COMUrbeiras) 0.50% 58 340 596 291 703 CIM da Beira Interior Sul 0.50% 118 810 23 762 094 CIM of Lezíria do Tejo 38 988 910 0.50% 194 945 CIM the Médio Tejo 0.50% 183 132 36 626 433 West 35 171 843 CIM 0.50% 175 859 CIM of Alentejo Litoral 29 532 461 0.50% 147 662 CIM of Alto Alentejo 49 135 012 0.50% 245 675 CIM Alentejo Central 51 213 088 0.50% 256 065 CIM do Baixo Alentejo 56 108 313 0.50% 280 542 CIM in the Algarve 0.50% Grand Total 44 447 300 222 236 6 483 591 1,149,243,230.00