Machine Translation of "The State Budget For 2012" (Portugal)

The State Budget For 2012

Original Language Title: Orçamento do Estado para 2012

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CHAIR OF THE COUNCIL OF MINISTERS

Proposal for Law No 27 /XII

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

Assembly of the Republic the following proposal for a law:

CHAPTER I

Approval of the Budget

Article 1.

Approval

1-It is approved by this Law the State Budget for the year 2012, constant of the

following maps:

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

budgets of services and autonomous funds;

b) Maps X to XII, with the Social Security budget;

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

solidarity and family protection of the Citizenship Social Protection System

and the Previdential System;

d) Map XV, with the expenses corresponding to programmes;

e) Map XVI, with the regionalized allocation of the programmes and measures;

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

integrated and autonomous services and funds, grouped by ministries;

CHAIR OF THE COUNCIL OF MINISTERS

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

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

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

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

services and autonomous funds and social security.

2-During the year 2012, the Government is allowed to collect the contributions and taxes

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

changes provided for in this Law.

Article 2.

Application of normatives

1-All entities provided for in the framework of Article 2 of the Framework Act

Budget approved by Law No 91/2001 of August 20, amended and republished by the

Law No. 52/2011 of October 13, regardless of its nature and status

legal, shall be subject to the fulfilment of the normatives provided for in this Law and in the

decree-budget implementation law.

2-The one provided for in the preceding paragraph shall prevail over general or special provisions which

have in a diverse sense.

CHAPTER II

Budgetary discipline

Article 3.

Use of budgetary allocations

1-Stay captive 12.5% of expenditure allocated to Investment relating to financing

national.

2-Is captive the heading "Other current expenditure-Various-Other-Reserved"

CHAIR OF THE COUNCIL OF MINISTERS

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

services and bodies of the central administration.

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

and autonomous funds:

a) 10% of the initial appropriations of the items 020201-"Charge of the facilities",

020202-"Cleanlination and hygiene", 020203-"Conservation of goods" and 020209-

"Communications";

b) 20% of the initial appropriations of items 020102-"Fuels and lubricants",

020108-"Office material", 020112-"Transport material-parts",

020113-"Hotelier consumption material", 020114-"Other material-pieces",

020121-"Other goods", 020216-"Seminars, exhibitions and similar" and 020217-

"Advertising";

c) 30% of the initial appropriations of items 020213-"Dislocations and stats", 020220-

"Other specialized works" and 020225-"Other services";

d) 60% of the initial appropriations under heading 020214-" Studies, opinions, projects and

consultancy ".

4-Except for the capactivation provided for in paragraphs 1 and 3:

a) Own revenues, including transfers from the Foundation for Science and the

Technology, I.P., inscribed in the budgets of the services and autonomous funds of the

areas of education and science;

b) The own revenues of the Fund for International Relations, I.P. (FRI, I.P.)

transfered to the budgets of the Ministry of Foreign Affairs;

c) The appropriations of heading 020220-"Other specialized work" when

CHAIR OF THE COUNCIL OF MINISTERS

affectations to the payment of judicial support.

5-The monies transferred from the Budget of the Assembly of the Republic which are intended to

transfers to the entities with financial or administrative autonomy in it

provided for are covered by the captivations set out in this article.

6-A Cactivation of the monies referred to in paragraphs 1 a to 3 may be redistributed between services

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

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

member of the Government.

7-In the event that captivated monies respect projects, they should focus on projects

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

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

8-A deceit of the monies referred to in the preceding paragraphs, in what is applicable to the

Assembly of the Republic and the Presidency of the Republic, it is incumbent on the respective bodies

in the terms of their own competences.

Article 4.

Alienation and burdening of real estate

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

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

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

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

that fixed, upon dispatch and in the terms of the following article, the allocation of the product of the

divestance or of the burdening.

2-A alienation and the burdening of real estate belonging to the State or any bodies

public are always onerous, having as a reference the established value in evaluation

promoted by the Directorate General of Treasury and Finance (DGTF).

CHAIR OF THE COUNCIL OF MINISTERS

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

a) To the real estate of the Institute of Financial Management of Social Security, I.P.

(IGFSS, I.P.), which constitute the real estate heritage of social security;

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

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

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

applied in the FEFSS;

c) To the real estate heritage of the Institute of Housing and Urban Rehabilitation,

I.P. (IHRU, I.P.).

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

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

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

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

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

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

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

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

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

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

facilities.

6-A The authorization provided for in the preceding paragraph appears in order of the members of the

Government responsible for the area of finance and the respective tutelage that specifies the

conditions of the operation, specifically:

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

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

CHAIR OF THE COUNCIL OF MINISTERS

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

respective values of the evaluation promoted by DGTF;

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

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

acquires the new facilities;

e) Budget cabling information and support of the expenditure;

f) Fixing of the target of the recipe, in case of resulting from the operation a favourable balance

to the State or to the alienating body, without prejudice to the provisions of the following article.

Article 5.

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

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

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

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

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

a) To the payment of the counterparts resulting from the implementation of the principle of

onerousness, provided for in Article 4 of the Decree-Law No 280/2007 of August 7,

amended by Law No. 55-A/2010 of December 31;

b) At the expense of the use of real estate;

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

operation of the services and security forces;

d) At the expense of construction or acquisition of real estate to increase and

diversify the responsiveness in reception by the Casa Pia de

Lisbon, I.P., in the case of the state's heritage affection to this institution and the

terms to be defined by dispatching of the Government members responsible for the area

of the finances and the respective tutelage.

CHAIR OF THE COUNCIL OF MINISTERS

2-The product of the disposal and the burdening of the state's heritage may, by order of the

member of the Government responsible for finance, until 75%, be targeted:

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

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

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

June, and 3/2009, of January 13, by the General Box of Retirements, I.P.

(CGA, I.P.), and by the social security budget, and still to expenditure on the

construction and maintenance of infrastructure allocated to the Ministry of Defence

National and the procurement of equipment for modernization and operation

of the Armed Forces, without prejudice to the provisions of the Organic Law No. 3/2008, of 8

of September;

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

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

acquisition of devices and logic systems and equipment for modernization and

operationality of justice;

c) In the Ministry of Health, the strengthening of capital of hospitals public entities

business and the expenses necessary for the construction or maintenance of

infrastructure allocated to primary health care;

d) In the Ministry of Education and Science, the expenses required for construction or

maintenance of infrastructure or procurement of goods intended for activities of

teaching, research and development;

e) In the Ministry of Foreign Affairs, the expense of repayment of debts

contracted with the acquisition of real estate, investment, acquisition, rehabilitation or

construction of real estate of that Ministry.

CHAIR OF THE COUNCIL OF MINISTERS

3-In the Ministry of Economic Affairs and Employment, the allocation to the Institute of Tourism of

Portugal, I.P. (Tourism of Portugal, I.P.), of the proceeds from the disposal of real estate data

as a guarantee of funding granted by this Institute or other title

acquired in doomsday for the ressaration of unreimbursed credits, may be

intended, up to 100%, for the provision of financing for the construction and recovery of

tourist heritage.

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

the product of the disposal and the burdening of the state's heritage may, by order of the

member of the Government responsible for the area of finance to be targeted, up to 75%, in the

Ministry of the Internal Administration, the expenditure on construction and the acquisition of

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

security.

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

refer to the previous figures constitute revenue of the State.

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

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

amended by Law No 55-A/2010 of December 31;

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

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

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

of the proceeds of the disposal and the constitution of real rights on immovable property of the

State and the countermatches received by virtue of the implementation of the principle

of the onerousness that comes to be fixed by dispatching from the member of the Government

responsible for the area of finance.

CHAIR OF THE COUNCIL OF MINISTERS

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

responsible for the area of finance set percentages higher than those established in the

n. ºs 1, 2 and 4 provided that the product of the disposal and the burdening of the immovable property

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

respective services and bodies.

Article 6.

Transfer of edified heritage

1-The IGFSS, I. P., and the IHRU, I.P., the latter with respect to the housing estate

which has been transmitted to it by virtue of the merger and extinction of the Institute of Management and

Alienation of the State Housing Estate (IGAPHE), may, without requiring

any counterpart and without subjection to the formalities laid down in Articles 3 and 113.

of Decree-Law No. 280/2007 of August 7, as amended by Law No. 55-A/2010, of 31 of

December, according to criteria to be established for the divestement of the park

public rental housing, transfer to municipalities, companies

municipal or majority-city capital, for private institutions of

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

that pursue assistive purposes and demonstrate ability to manage the groupings

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

constitute housing groupings or neighbourhoods, as well as the rights and obligations to

these relative and to the firecrackers in resolvable property.

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

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

proof for all legal effects, including those for registration.

CHAIR OF THE COUNCIL OF MINISTERS

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

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

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

of April 22, amended by the Decrees-Law No 172/90 of May 30, 342/90, of 30

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

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

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

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

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

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

urban renewal or urban rehabilitation operations, as long as it secured by the

municipalities the rehousing of the respective residents.

Article 7.

Budget transfers

Is the Government authorized to make budgetary changes and transfers

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

Article 8.

Reorganisation of services and transfers in the Public Administration

1-Stay suspended, until December 31, 2012, the public service reorganizations,

except those occurring in the context of the cross-sectional reduction to all the ministerial areas

of leading positions and organic structures, and those that result in diminishing

expense.

CHAIR OF THE COUNCIL OF MINISTERS

2-A creation of public services or other structures, until December 31, 2012, only

you can check if you are compensated for extinction or rationalization of services or

public structures existing within the framework of the same ministry, from which it results

decrease in expense.

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

leadership positions, save in the situations involving a decrease in expenditure.

4-Stay the authorized Government, for the purposes of the application of the provisions

previous, including the reorganizations initiated or completed in 2011, as well as of the

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

regardless of whether they involve different organic and functional classifications.

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

responsible for the areas of finance, the economy, employment, agriculture, the sea,

of the environment and spatial planning, budgetary changes between the committees

of coordination and regional development and the services of the Ministry of Agriculture,

of the Sea, the Environment and the Territory Planning, regardless of the

organic and functional classification.

Article 9.

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

PREMAC

1-It shall be the Government authorized to make the budgetary changes arising from

organic changes of the Government, the structure of the ministries and the implementation of the

Program of Reduction and Improvement of the State Central Administration (PREMAC),

regardless of whether they involve different programs.

CHAIR OF THE COUNCIL OF MINISTERS

2-Stay the authorized Government, upon proposal of the member of the Government responsible

by the area of finance, to make the budgetary changes that are necessary to the

implementation of the National Strategic Reference Framework (QREN), of the Program

Operational Fisheries 2007-2013 (PROMAR), of the Rural Development Programme of the

Continent (PRODER) and the National Rural Network Programme (PRRN),

regardless of whether they involve different programs.

Article 10.

Budget transfers and allocation of subsidies to public entities

reclassified

The entities covered by Article 2 (5) of the Budgetary Framework Act

approved by Law No. 91/2001 of August 20, amended and republished by the Law

n ° 52/2011 of October 13, which do not build on the maps of this Law, cannot

receive directly, or indirectly, transfers or subsidies with a source in the Budget

of the State.

Article 11.

Retention of amounts in appropriations, transfers and budgetary reinforcement

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

autonomous from the central administration, to the autonomous regions and to the authorities

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

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

Public Administration (ADSE), of the National Health Service (SNS), of the security

social and DGTF, and still in the matter of contributions and taxes, as well as of the

resulting from non-use or improper use of community funds.

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

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

CHAIR OF THE COUNCIL OF MINISTERS

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

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

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

n. ºs 22-A/2007, June 29, 67-A/2007, December 31, 3-B/2010, of 28 of

April, and 55-A/2010, of December 31.

4-When it is not tempestively provided to the Ministry of Finance, by the organs

competent and for reason that is attributable to them, the information typified in the Law of

Budget Framework adopted by Law No. 91/2001 of August 20, amended and

republished by Law No. 52/2011 of October 13, as well as the one that comes to be

annually defined in the decree-budget implementation law or other legal provision

applicable, transfers and refused the anticipations may be withheld

duodécimos, in the terms to be fixed in the decree-budget implementation law until the

situation be properly sanated.

5-The requests for budgetary reinforcement resulting from new spending commitments or

decrease in own revenue imply the submission of a plan providing for the

reduction, in a sustainable manner, of the corresponding expenditure in the budget programme to

Respect, by the member of the Government that guardiits the service or body concerned.

6-To satisfy debts, overdue and exigible, constituted in favour of the State and which

result from the alienation or burdening of the real estate provided for in Article 4 (1), may

be retained the current and capital transfers of the State Budget for the

local authorities, under the terms of paragraph 1, constituting such retention affects

as provided for in Article 5.

CHAIR OF THE COUNCIL OF MINISTERS

Article 12.

Transfers to foundations

1-During the year 2012, as an exceptional measure of budgetary stability, the

transfers to the foundations whose financing depends on more than 50% million

state budget appropriations are reduced by 30% of the budgeted value under the shelter

of Law No. 3-B/2010 of April 28, as amended by the Laws n. 12-A/2010 of June 30,

and 55-A/2010, of December 31.

2-Stay excepted from the fulfillment of the provisions of the preceding paragraph the foundations to

follow set out:

a) Foundation Higher Institute of Labour and Business Sciences;

b) University of Porto, Public Foundation;

c) University of Aveiro, Public Foundation.

Article 13.

Dissemination of the list of funding to foundations, associations and other entities

1-It shall be subject to public disclosure, with annual update, the list of funding by

state Budget appropriations to foundations, associations and other entities of law

private.

2-For the purposes of the provisions of the preceding paragraph shall owe the services or entities

financiers carry out the insertion of the data into an electronic form of their own,

approved by dispatch of the member of the Government responsible for the area of finance and

made available by the Ministry of Finance.

CHAIR OF THE COUNCIL OF MINISTERS

Article 14.

Endowment entered in the scope of the Military Programming Act

During the year 2012, the appropriation entered in the XVI map, concerning the Programming Law

Military, is reduced on the following terms:

a) 40% as a measure of budgetary stability arising from the application of the

Resolution of the Council of Ministers n 101-A/2010 of December 27;

b) 19.59% as an additional measure of fiscal stability.

Article 15.

Use of Tourism balances of Portugal, I.P.

Is the Tourism of Portugal, I.P., authorised to use, on account of its balance of management and

up to the amount of € 12000000, the monies from the proceeds of the game, to

application under the terms set out in Decree-Law No. 15/2003 of January 30.

Article 16.

Cessation of financial autonomy

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

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

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

Budget Framework adopted by Law No. 91/2001 of August 20, amended and

republished by Law No. 52/2011 of October 13, without which to this have been

dispensed under the terms of paragraph 3 of the same article.

CHAIR OF THE COUNCIL OF MINISTERS

CHAPTER III

Provisions for public sector workers

SECTION I

Remunerative provisions

Article 17.

Containment of the expense

1-During the year 2012 the Articles 19 and 23, paragraphs 1 a to 7 and 11 a to 16, remain in force.

of Article 24, and Articles 25, 26, 28, 40, 45, 45 and 162, all of the Law

n 55-A/2010 of December 31, as amended by Law No. 48/2011 of August 26, without

injury to the provisions of the following numbers.

2-The adaptations referred to in point t) of Article 19 (9) of the Law No 55-A/2010, of

December 31, amended by Law No. 48/2011 of August 26 on reductions

remunerations in the business public sector, are carried out by the following entities:

a) Member of the Government responsible for the area of finance with regard to the

adaptations applicable to the public companies of exclusive capital or

majority-public and business public entities belonging to the

business sector of the State, pursuant to the Decree-Law No. 558/99, of 17 of

December, amended by Decree-Law No. 300/2007, of August 23, and by the Laws

n. 64-A/2008, of December 31, and 55-A/2010, of December 31;

b) Holders of the own executive bodies of the autonomous regions and of the

local administration, regarding the adaptations applicable to the sector entities

regional and local business, respectively, in the terms of the respective status and

legal regime.

CHAIR OF THE COUNCIL OF MINISTERS

3-Changes of the remunerative positioning that come to occur after 31 of

December 2012, shall not be able to produce effects on a date prior to that, owing

it will thus be deemed to be amended accordingly, the provisions of the b) of paragraph 3 of the

Article 24 of Law No 55-A/2010 of December 31, amended by Law No. 48/2011, of

August 26.

4-The time of service provided for the duration of Article 24 of the Law No. 55-A/2010, of

December 31, amended by Law No. 48/2011 of August 26 by the staff referred to

in paragraph 1 of that provision is not counted for the purpose of promotion and progression, in

all careers, positions and, or, categories, including those integrated into special bodies,

as well as for the purposes of changes of remunerative position or category in the cases

in which these only depend on the course of certain period of provision of

legally established service for the purpose.

5-The adaptation procedure referred to in Article 35 (4) of the Law

n 55-A/2010 of December 31, as amended by Law No 48/2011 of August 26,

covers, provided that it is compatible with the guarantees of independence established in

provisions of the treaties governing the European Union, all legal persons of

public law endowed with independence arising from its integration into the areas of

regulation, supervision or control and should be completed by December 31, 2012.

6-Maximum leaders of the services covered by the preceding paragraph

they present to the member of the competent government, within 180 days after the entry

in force of this Law, proposed amendment to the respective statutes.

7-Failure to comply with the provisions of the preceding paragraph shall determine liability

discipline of the leader and constitute grounds for the termination of the respective committee

of service.

CHAIR OF THE COUNCIL OF MINISTERS

8-The regime fixed in this Article shall have imperative nature, prevailing over

any other standards, special or exceptional, on the contrary and on instruments

of collective labour regulations and employment contracts, and may not be

sidelined or modified by the same.

Article 18.

Suspension of payment of holiday and Christmas allowances or equivalents

1-During the duration of the Economic and Financial Assistance Program (PAEF), as

exceptional measure of fiscal stability is suspended the payment of subsidies from

holiday and Christmas or any benefits corresponding to the 13 and, or, 14 months, at

Persons referred to in Article 19 (9) of the Law No 55-A/2010 of December 31,

amended by Law No. 48/2011 of August 26, whose monthly basic remuneration is

higher than € 1000.

2-The persons referred to in Article 19 (9) of the Law No 55-A/2010 of 31 of

December, amended by Law No. 48/2011 of August 26, the base remuneration

monthly is equal to or higher than the guaranteed monthly minimum consideration (RMMG) and not

exceeds the value of € 1000, become subject to a reduction in subsidies or benefits

provided for in the preceding paragraph, by auinjuring the amount calculated in the following terms:

grants / installments = 941.75-0.94175 X monthly base pay.

3-The provisions of the preceding paragraphs shall cover all benefits, irrespective of the

its formal designation, which, directly or indirectly, releads to payment

of the subsidies to which those figures relate, specifically to the title of additional to the

monthly remuneration.

CHAIR OF THE COUNCIL OF MINISTERS

4-The provisions of paragraphs 1 and 2 shall also cover contracts for the provision of services

celebrated with natural or legal persons, in the modality of avickness, with

monthly payments throughout the year, plus one or two equal installments

amount.

5-The provisions of this Article shall apply after the reductions have been made

remunerations provided for in Article 19 of the Law No 55-A/2010 of December 31,

amended by Laws No 48/2011 of August 26 and Law No __/2011, of

[REG PL 103/2011], as well as of Article 23 of the same law.

6-The provisions of this Article shall apply to holiday allowances to which persons

covered would be entitled to receive, want to respect for a vacation due at the beginning of the year

of 2012, want to respect the holiday won later, including payments of

proportional to the cessation or suspension of the employment legal relationship.

7-The provisions of the preceding paragraph shall apply, with due adaptations, to the allowance of

Christmas.

8-The provisions of this Article shall also apply to staff in the reserve or

equated, whether it is in effectivity of functions, whether it is out of actuality.

9-The scheme laid down in this Article shall have both imperative and exceptional nature,

prevailing over any other standards, special or exceptional, to the contrary and

on tools of collective labour regulation and employment contracts,

may not be turned away or modified by the same.

CHAIR OF THE COUNCIL OF MINISTERS

Article 19.

Suspension of holiday and Christmas allowances or retirees and retirees and

refurbished

1-During the duration of the PAEF, as an exceptional measure of budgetary stability, it is

suspended the payment of holiday and Christmas allowances or any benefits

corresponding to the 13 th e, or, 14. months, paid by the CGA, I.P., by the Center

National Pensions and, directly or through held pension funds

by any public entities, regardless of the respective nature and degree of

independence or autonomy, and public companies, national, regional or

municipal, retirees, retirees, pre-retirees or equiees whose pension

monthly is more than € 1000.

2-The retirees whose monthly pension is equal to or greater than the monthly minimum consideration

guaranteed (RMMG) and does not exceed the value of € 1000, become subject to a reduction in the

subsidies or benefits provided for in the preceding paragraph, auinjured the calculated amount

on the following terms: grants / installments = 941.75-0.94175 X monthly pension.

3-In the case of recipients of monthly lifetime grants paid by any of the

services or entities referred to in paragraph 1 the provisions of the preceding paragraphs covers the

benefits that exceed 12 tuition.

4-The provisions of this Article shall apply without prejudice to the extraordinary contribution

provided for in Article 162 of Law No 55-A/2010 of December 31, as amended by the Laws

n. ºs 48/2011, of August 26, and Law No. __/2011, of _______ [REG PL 103/2011].

CHAIR OF THE COUNCIL OF MINISTERS

5-In the case of pensions or paid grants, directly or through funds

of pensions held by any public entities, regardless of the respective

nature and degree of independence or autonomy, and public companies, of scope

national, regional or municipal, the amount pertaining to the subsidies whose payment is

suspended under the terms of the previous numbers should be delivered by those entities

on the CGA, I.P., not being the subject of any discount or taxation.

6-The scheme laid down in this Article shall have both imperative and exceptional nature,

prevailing over any other standards, special or exceptional, to the contrary and

on tools of collective labour regulation and employment contracts,

may not be turned away or modified by the same.

Article 20.

Procurement contracts for services

1-The provisions of Article 19 of Law No 55-A/2010 of December 31, amended by the Law

n ° 48/2011 of August 26, is applicable to the values paid by procurement contracts

of services which, in 2012, come to renew itself or to be celebrated with identical object and,

or, contract counterparty beholdant in 2011, concluded by:

a) Bodies, services and entities provided for in paragraphs 1 a to 4 of Article 3 of the Law

n 12-A/2008 of February 27, as amended by Law No. 64-A/2008 of 31 of

December, by the Decree-Law No. 269/2009, of September 30, by the Laws

n. ºs 3-B/2010, April 28, 34/2010, September 2, 55-A/2010, of 31 of

December, and by this Law, including special regime institutes and persons

public law collective, yet endowed with autonomy or

independence arising from its integration into the areas of regulation, supervision or

control;

CHAIR OF THE COUNCIL OF MINISTERS

b) Corporate public entities, exclusive capital public companies or

majority-public and entities of the local and regional business sector;

c) Public foundations and other public establishments not covered by the

previous points;

d) Enclosures provided for in paragraph n ) of Article 19 (9) of the Law No 55-A/2010, of

December 31, amended by Law No. 48/2011 of August 26.

2-For the purpose of application of the reduction to which the preceding paragraph is concerned is considered the

total value of the contract for the purchase of services, except in the case of the aveases, provided for

in Article 35 (7) of the Law No 12-A/2008 of February 27, amended by the Law

n 64-A/2008 of December 31 by the Decree-Law No. 269/2009 of September 30,

by the Laws n. ºs 3-B/2010, April 28, 34/2010, September 2, 55-A/2010, from 31

of December, and by this Law, in which the reduction focuses on the value to be paid

monthly.

3-A reduction by aggregation provided for in Article 19 (2) of the Law No 55-A/2010 of 31 of

December, amended by Law No. 48/2011 of August 26, applies whenever in

2012 a same counterparty pay more than a service to the same acquirer.

4-Carece of binding prior opinion of the member of the Government responsible for the area of

finance, except in the case of the institutions of higher education, in the terms and second to

tramway on regular by porterie of the said Government member, the celebration or the

renewal of contracts for the acquisition of services by organs and services covered by the

scope of Law No 12-A/2008 of February 27, amended by the Law

n 64-A/2008 of December 31 by the Decree-Law No. 269/2009 of September 30,

by the Laws n. ºs 3-B/2010, April 28, 34/2010, September 2, 55-A/2010, from 31

of December, and by this Law, regardless of the nature of the counterparty,

in particular with regard to:

CHAIR OF THE COUNCIL OF MINISTERS

a) Contracts for the provision of services in the modalities of task and the avickness;

b) Contracts for the acquisition of services whose subject matter is the technical consultancy.

5-The opinion provided in the preceding paragraph depends on the:

a) Verification of the provisions of Article 35 (4) of the Law No 12-A/2008 of 27 of

February, amended by Law No. 64-A/2008 of December 31, by the Decree-Law

n. 269/2009 of September 30 by the Laws n. 3-B/2010 of April 28,

34/2010, of September 2, 55-A/2010, of December 31, and by this Law, and

of the inexistence of personnel in special mobility situation apt to the

performance of the functions underlying the contracting concerned;

b) Confirmation of budget cabling statement issued by the delegation of the

Directorate-General for Budget, or by the IGFSS, I.P., when it deals with organ,

service or entity that integrates the scope of social security upon the

respective request;

c) Verification of compliance with the provisions of paragraph 1.

6-Are not subject to the provisions of paragraphs 1 and 4:

a) The celebration or renewal of procurement contracts for essential services

provided for in Article 1 (2) of Law No 23/96 of July 26, as amended by the Laws

n. ºs 12/2008, February 26, 24/2008, June 2, 6/2011, 10 of

March, and 44/2011, of June 22, or of other mixed contracts whose type

preponderant contractual is not that of the acquisition of services or in which the service

assume an accessory character of the provision of a good;

b) The celebration or renewal of contracts for the acquisition of services by organs or

contracting services under the agreement-quadro;

CHAIR OF THE COUNCIL OF MINISTERS

c) The celebration or renewal of contracts for the acquisition of services by organs or

services covered by the scope of Law No 12-A/2008, 27 of

February, amended by Law No. 64-A/2008 of December 31, by the Decree-Law

n. 269/2009 of September 30 by the Laws n. 3-B/2010 of April 28,

34/2010, of September 2, 55-A/2010, of December 31, and by this Law,

with each other or with business public entities;

d) The renewals of contracts for purchase of services, in cases where this is

allowed, when contracts have been concluded under tender

public in which the award criterion has been the lowest price.

7-It is not subject to the provisions of paragraph 1 and (1) c) of paragraph 5 a renewal, in 2012, of

purchase agreements for services whose previous celebration or renewal has already been

object of the reduction provided for in the same legal provision and obtained assent or

record of communication.

8-In local authorities, the opinion provided for in paragraph 4 shall be the competence of the executive body

and depends on the verification of the requirements set out in the ( a ) and c ) of paragraph 5, as well as

of the paragraph b ) of the same number with due adaptations, being its terms and

tramway regulated by the porterie referred to in Article 6 (1) of the Decree-Law

n ° 209/2009 of September 3, as amended by Law No. 3-B/2010 of April 28.

9-The provisions of Article 35 (5) of the Law No 12-A/2008 of February 27, amended

by Law No. 64-A/2008 of December 31, by the Decree-Law No. 269/2009, 30 of

September, by the Leis n. ºs 3-B/2010, April 28, 34/2010, September 2,

55-A/2010, of December 31, and by this Law, and in Article 6 (2) of the

Decree-Law No. 209/2009 of September 3, as amended by Law No. 3-B/2010, of 28 of

April, applies to the contracts provided for in this Article.

CHAIR OF THE COUNCIL OF MINISTERS

10-Are void the contracts for the purchase of services concluded or renewed without the

opinions provided for in paragraphs 4 a to 8.

11-A application to the Assembly of the Republic of the principles consigned to the figures

previous procedure is proced by dispatch of the President of the Assembly of the Republic,

preceded by the opinion of the Board of Directors.

12-Considering the diversity of economic realities that live in context

international, as well as local laws and the specificity of the tasks of the services

external of the Ministry of Foreign Affairs, stay these services excepted

of the application of the provisions of paragraph 1, and the reduction of contracts for the acquisition of

goods and services focus on the overall of the expenditure, and in paragraph 4.

Article 21.

Control of the hiring of new workers by legal persons of law

public

1-Legal persons under public law endowed with independence and who possess

assignments in the areas of regulation, supervision or control, specifically those to

which refer to the points e) and f) of Article 48 (1) and (3) of Law No 3/2004 of 15 of

January, amended by Law No. 51/2005, of August 30, by the Decrees-Law

n. paragraphs 200/2006, of October 25, and 105/2007, of April 3, by the Law No. 64-A/2008, of

December 31, and by the Decree-Law No. 40/2011, of March 22, and that not

find covered by the scope of Article 43 of this Law and of the article

9 of Law No. 12-A/2010 of June 30, shall not proceed to the recruitment of

workers for the constitution of legal employment relationships by time

indeterminate, determined and determinable, without prejudice to the provisions of the number

next.

CHAIR OF THE COUNCIL OF MINISTERS

2-In exceptional situations, substantiated in the existence of relevant public interest

in recruitment, weighted the deficiency of human resources, as well as evolution

global of the same, the member of the Government responsible for the area of finance can, at

pursuant to the provisions of paragraph 6 and 7 of Article 6 of the Law No 12-A/2008 of February 27,

amended by Law No 64-A/2008 of December 31 by the Decree-Law No. 269/2009, of

September 30, by the Leis n. ºs 3-B/2010, April 28, 34/2010, September 2,

55-A/2010 of December 31, authorize the recruitment to which the number is referred

previous, setting, on a case-by-case, the maximum number of workers to be recruited and since

if you check the following cumulative requirements:

a) Recruitment is required, with a view to ensuring compliance with the

legally established public service provision obligations;

b) Impossibility of meeting the needs of personnel by resource to staff

placed in special mobility situation or other instruments of

mobility;

c) Demonstration that the charges with the recruitments in question are

provided for in the budgets of the services to which they respect;

d) Compliance, punctual and integral, of the information duties provided for in the Act

n. _______/2011, of ______ [PL 21 /XII], where applicable.

3-For the purposes of the issuance of the authorization provided for in the preceding paragraph, the organs of

direction or administration of the legal persons send to the said member of the

Government the supporting elements of the verification of the requirements there envisaged.

4-Are void the hiring of workers made in violation of the provisions of the

previous figures, being applicable, with due adaptations, the provisions of paragraphs 6, 7

and 8 of Article 9 of the Law No 12-A/2010 of June 30, in the wording introduced by the

present law.

CHAIR OF THE COUNCIL OF MINISTERS

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

special, contrary.

Article 22.

Management awards

During the period of implementation of the PAEF, they cannot reciprocate their managers or holders

of governing bodies, of administration or other statutory bodies, with remunerations

performance variables:

a) Companies in the state business sector, public companies, companies

participated and still the companies held, directly or indirectly, by any

state public entities, particularly those of the business sectors

regional and municipal;

b) The public institutes of general and special arrangements;

c) The legal persons of public law endowed with independence arising from the

its integration into the areas of regulation, supervision or control.

Article 23.

Cost aids, extraordinary work and night work on the foundations

public and in public establishments

1-The Decree-Law No. 106/98 of April 24, as amended by Decree-Law No. 137/2010, of

December 28, as well as the reductions to the values set out therein shall apply to the

workers from public foundations and public establishments.

2-The regimes of the extraordinary work and nighttime work provided for in the Regime of

Contract of Work in Public Functions, approved by Law No. 59/2008, 11 of

September, amended by Law No. 3-B/2010, of April 28, and by the Decree-Law

n. 124/2010 of November 17 are applied to workers of the foundations

public and public establishments.

CHAIR OF THE COUNCIL OF MINISTERS

3-The provisions of this article shall prevail over the legal, general or special provisions,

contrary and on all the instruments of collective labour regulations, being

direct and immediately applicable, given its imperative nature, to workers to

that refers to the previous number.

Article 24.

Amendment to Decree-Law No 106/98 of April 24

Article 25 of the Decree-Law No. 106/98 of April 24, amended by the Decree-Law

n ° 137/2010 of December 28, it is replaced by the following:

" Article 25.

[...]

1-[...].

2-[...].

3-By air:

Executive class (or equivalent)

a) Travel duration of more than four hours:

i) Members of the Government, chiefs and adjoining of the respective offices;

ii) Diplomatic mission heads on the trips they have by point of

departure or arrival the location of the respective post;

iii) Holders of senior management positions of 1. degree or similar;

iv) Workers accompanying the members of the organs of

sovereignty.

CHAIR OF THE COUNCIL OF MINISTERS

Tourist or economic class:

a) Journeys of a duration not exceeding four hours;

b) Personnel not previously referred to, regardless of the number of

hours of travel.

4-[...].

5-[...].

6-[...].

7-[...].

8-[...]. "

Article 25.

Payment of the extraordinary work

1-During the duration of the PAEF, as an exceptional measure of budgetary stability,

all accruals to the value of the hourly consideration referring to payment of work

extraordinary provided on a normal day of work by the persons referred to in paragraph 9

of Article 19 of Law No 55-A/2010 of December 31, amended by Law No 48/2011,

of August 26, are carried out on the following terms:

a) 25% of the remuneration in the first hour;

b) 37.5% of the remuneration in subsequent hours or fractions.

2-The extraordinary work provided on weekly rest day, compulsory or

supplementary, and on a holiday day confers to the persons referred to in Article 19 (9).

of Law No. 55-A/2010 of December 31, as amended by Law No. 48/2011, of 26 of

August, the right to an extra 50% of the remuneration for each hour of work

carried out.

CHAIR OF THE COUNCIL OF MINISTERS

3-The regime fixed in this Article shall have imperative nature, prevailing over

any other standards, special or exceptional, on the contrary and on instruments

of collective labour regulations and employment contracts, and may not be

sidelined or modified by the same, and covers all remunerative supplements.

Article 26.

Compensatory rest

1-Without prejudice to the provisions of the following number, during the duration of the PAEF, the provision

of extraordinary work by the persons referred to in Article 19 (9) of the Law

n 55-A/2010 of December 31, as amended by Law No. 48/2011 of August 26, no

confers right to compensatory rest.

2-During the duration of the PAEF, in the situations in which it is necessary to secure the period

minimum daily rest or mandatory weekly rest, the people to which if

refers to Article 19 (9) of the Law No 55-A/2010 of December 31, amended by the Law

n. 48/2011 of August 26, are entitled to a compensatory rest period not

remunerated corresponding to 25% of the hours of extraordinary work.

3-The regime fixed in this Article shall have imperative nature, prevailing over

any other standards, special or exceptional, on the contrary and on instruments

of collective labour regulations and employment contracts, and may not be

sidelined or modified by the same, and covers all remunerative supplements.

CHAIR OF THE COUNCIL OF MINISTERS

Article 27.

Application of special labour regimes in health

1-During the duration of the PAEF, the retributive levels, including supplements

remunerations, of employees with employment contract in the scope of

establishments or services of the National Health Service (SNS) with the nature of

corporate public entity may not be superior to those of the corresponding

employees with contract work in public roles entered into careers

general or special.

2-A celebration of employment contracts that do not respect the retributive levels of the

previous number lacks the permission of the members of the Government responsible for the

areas of finance and health.

SECTION II

Other provisions applicable to employees in public functions

Article 28.

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

1-Articles 64, 71 and 72 of Law No 12-A/2008 of February 27, amended by the Law

n 64-A/2008 of December 31 by the Decree-Law No. 269/2009 of September 30,

and by the Leis n. ºs 3-B/2010 of April 28, 34/2010, September 2, 55-A/2010, of

December 31, shall be replaced by the following:

" Article 64.

[...]

1-[...].

CHAIR OF THE COUNCIL OF MINISTERS

2-A mobility in the category that operates between two organs or services can

consolidate definitively, by decision of the maximum governing body leader or

destination service, since gathered, cumulatively, the following

conditions:

a) There is agreement from the home service, when this has been required

for the initiation of mobility;

b) The mobility has had at least the duration of six months or the

length of the experimental period required for the category, should this

be superior;

c) There is agreement of the worker, when it has been required for the beginning

of mobility or when it involves change in the activity of origin;

d) Be occupied post of work previously provided on the map of

personnel.

3-A The consolidation of the mobility provided for in this article is not preceded

unsuccessful of any experimental period.

4-In the consolidation of mobility in the category is maintained the positioning

remunerative held in the juridical-functional situation of origin.

5-When you treat yourself to a worker in special mobility situation, the

provisions of the paragraphs a ) and c) of paragraph 2 shall not apply, and may still be

of work referred to in paragraph d ) of the same number to be automatically

predicted when necessary for consolidation.

Article 71.

Calculation of the value of hourly and daily pay

1-[...].

CHAIR OF THE COUNCIL OF MINISTERS

2-A The formula referred to in the preceding paragraph serves as the basis of calculation of the

remuneration corresponding to any other fraction of working time

lower than the daily work period.

3-A The daily remuneration corresponds to 1/30 of the monthly remuneration.

Article 72.

[...]

1-[ Previous body of the article ].

2-In the case of ceding of public interest for the exercise of functions in

organ or service to which the present law is applicable, with the option by

remuneration to which the preceding paragraph is referred to, the remuneration to be paid not

may exceed, under no circumstances, the basic remuneration of the Prime Minister. "

2-The provisions of Article 64 of Law No 12-A/2008 of February 27, amended by the Law

n 64-A/2008 of December 31 by the Decree-Law No. 269/2009 of September 30,

by the Laws n. ºs 3-B/2010, April 28, 34/2010, September 2, 55-A/2010, from 31

of December, and by this Law, applies to ongoing mobility situations or

initiated after the date of the entry into force of this Law.

Article 29.

Amendment to the Work Contract Regime in Public Functions

Article 215 of the Working Contract Regime in Public Functions, approved by the

Law No. 59/2008 of September 11, amended by Law No 3-B/2010 of April 28 and by the

Decree-Law No. 124/2010 of November 17, is replaced by the following:

" Article 215.

Calculation of the value of hourly and daily pay

1-[ Previous body of the article ].

CHAIR OF THE COUNCIL OF MINISTERS

2-A The formula referred to in the preceding paragraph serves as the basis of calculation of the

remuneration corresponding to any other fraction of working time

lower than the daily work period.

3-A daily pay corresponds to 1/30 of the monthly remuneration. "

Article 30.

Amendment to Law No. 12-A/2010 of June 30

1-Article 9 of Law No 12-A/2010 of June 30 is replaced by the following:

" Article 9.

[...]

1-[...].

2-In exceptional situations, duly substantiated, the members of the

Government responsible for the areas of finance and the Public Administration

may, under and pursuant to the provisions of Article 6 (6) and (7) of the

Law No. 12-A/2008 of February 27, amended by Law No 64-A/2008, of

December 31, by the Decree-Law No. 269/2009 of September 30, and

by the Laws n. ºs 3-B/2010, April 28, 34/2010, of September 2,

55-A/2010, of December 31, authorize the opening of procedures

concursalts referred to in the preceding paragraph, fixing, on a case by case, the

maximum number of employees to recruit and as long as they check out the

following cumulative requirements:

a) Existence of relevant public interest in recruitment,

pondering, in particular, the possible deficiency of resources

humans in the business sector of the Public Administration to which if

is intended for recruitment as well as the overall evolution of resources

humans from the ministry that depends on the organ or service;

CHAIR OF THE COUNCIL OF MINISTERS

b) Impossibility of occupation of the jobs concerned in the

terms provided for in Article 6 (6) of Article 6 of the Law No. 12-A/2008, of

February 27, amended by Law No. 64-A/2008 of December 31,

by Decree-Law No. 269/2009, of September 30, and by the Laws

n. ºs 3-B/2010, of April 28, 34/2010, of September 2,

55-A/2010, of December 31, or by recourse to staff placed

in the situation of special mobility or other instruments of

mobility;

c) Confirmation of budget cabling statement issued by the

delegation from the Directorate General of the Budget, or by the IGFSS, I.P.,

when it is the organ, service or entity that integrates the scope of

social security, when the application for permission;

d) Compliance, punctual and integral, of the duties of information

provided for in the [Law No. _______/2011, of ______ PL 21 /XII];

e) Demonstration of compliance with the minimum reduction measures of

2% of personnel, with a view to compliance with the Programme of

Economic and Financial Assistance, considering the number of

employees of the organ or service concerned at the end of the year

previous.

f) Favourable prior opinion of the member of the Government that depends on the

organ or service that intends to carry out the recruitment.

3-[ Revoked ].

4-[ Revoked ].

CHAIR OF THE COUNCIL OF MINISTERS

5-When the time limit of six months has elapsed after the date of the issuance of the

authorization provided for in paragraph 2, without having been approved the list of

final classification, shall owe the services that proceed to recruitment, after the

phase of application of selection methods, request permission from members

of the Government to which the same legal provision is concerned to proceed with the

recruitment.

6-[ Previous 5 ].

7-[ Previous 6 ].

8-[ Previous 7 ].

9-[ Previous 8 ]. "

2-The provisions of Article 9 (5) of the Law No 12-A/2010 of June 30, in the wording

given by this Law, it applies to the concursal procedures referred to in paragraph 1 of the

same provision in progress at the date of entry into force of this Law.

Article 31.

Amendment to Law No. 53/2006 of December 7

1-Articles 12, 13, 24, 25, 33, 45, and 46, 7 and 46 of Law No. 53/2006 of 7

December, amended by the Laws n. ºs 11/2008, of February 20, and 64-A/2008, of 31 of

December, and by the Decree-Law No. 29-A/2011 of March 1, they go on to have the following

wording:

" Article 12.

[...]

1-[...].

2-[...].

3-[...].

CHAIR OF THE COUNCIL OF MINISTERS

4-[...].

5-[...].

6-[...].

7-[...].

8-[...].

9-[ Revoked ].

10-[ Revoked ].

11-[ Revoked ].

12-[ Revoked ].

13-[ Revoked ].

14-For the purposes of the provisions of Article 15, the date of the extinction shall be deemed to be

of the service the date of the publication of the order which approves the list to which

refers to paragraph 8 or, in the case of non-existence of this, the date to be set out in the terms

of Article 4 (6) of the Decree-Law No 200/2006 of October 25.

Article 13.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

CHAIR OF THE COUNCIL OF MINISTERS

7-[...].

8-[...].

9-[...].

10-[...].

11-[...].

12-[...].

13-[ Revoked ].

14-[ Revoked ].

15-Completed the melting process, is published in the 2 th series of the Journal of the

Republic dispatch from the maximum leader of the integrator service or

responsible for the coordination of the process, stating the date of the

completion of the same.

Article 19.

[...]

1-Without prejudice to the provisions of Article 12 (7) and (12), in paragraphs 10 and 11 of the

article 13 and in Article 15 (5)-A, the placement in situation of

special mobility is made by nominative list indicating the link,

career, category, step, index or position and paid level of paid

by the workers, approved by dispatch of the leader responsible for the

reorganization process, to be published in the Journal of the Republic .

2-[...].

Article 24.

[...]

1-[...].

CHAIR OF THE COUNCIL OF MINISTERS

2-[...].

3-Without prejudice to the provisions of paragraph 5, during the stage of requalification the

worker earned remuneration equivalent to two-thirds of the remuneration

monthly base corresponding to the category, step, index or position and level

remunerations held in the service of origin.

4-[...].

5-[...].

6-[...].

Article 25.

[...]

1-[...].

2-[...].

3-During the compensation phase, the employee will earn remuneration

equivalent to half of the monthly base remuneration corresponding to the

category, step, index or position and remunerative level held in the

source service.

4-[...].

Article 29.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

CHAIR OF THE COUNCIL OF MINISTERS

5-[...].

6-[...].

7-[...].

8-A unjustified dismissals of the selection procedure to which that

staff is mandatory objector and the unsubstantiated refusal of resting

functions in service determine, preceding simplified procedure, the

passage to the situation of leave without pay or unpaid leave

of long duration, at the date of that desistance or refusal.

9-The flawings to the application of selection methods for restraining functions in the

terms of the Articles 35 and 36 that are not justified on the basis of the

scheme of workers ' falters in public functions, the refusals do not

substantiated from restarting functions in different entities of services

or frequency of vocational training actions, as well as the

unsubstantiated dismissal in the course of these, determines, preceding

simplified procedure:

a) The reduction in 30% of the remuneration earned, at the date of the first foul,

refusal or desistance;

b) The passage to the situation of leave without pay or leave without

long-lasting maturity, at the date of the second foul, refusal or

desistance.

c) [ Repealed ];

d) [ Repealed ].

10-[...].

11-[...].

12-[...].

CHAIR OF THE COUNCIL OF MINISTERS

13-For the purposes of the provisions of paragraph 8 and (8) b) of paragraph 9 is considered to be

unpaid or unpaid leave with duration of twelve months

followed, operating the return under the terms of the respective general scheme.

Article 33.

[...]

1-[...].

2-Without prejudice to the provisions of the following article and in Article 33-C, when not

whether it deals with office or function which, under the law, can only be exercised

transiently, the exercise of functions to be transient by the deadline of

one year determines your automatic conversion in exercise by time

indeterminate, in rank of vacant work, or to create and extinguish when

wander, from the map of personnel of the service where it exercises functions, with nature

of the bond and career, category, step, index or position and level

remunerations that the worker held at the origin.

3-The exercise of duties following the procedure referred to in the

following article presupposes the constitution of a legal employment relationship

public with the service carrying out the recruitment, which it has started with

an experimental period of duration of not less than six months, except

when it is in question the constitution of a legal employment relationship

public by time determined or determinable, in which the period

experimental has the duration of not more than 30 days.

4-By specially reasoned act of the competent entity, heard the

jury, the experimental period and the legal relationship to which the number is referred

previous may be made to cease in advance when the worker

manifestly reveal not to possess the skills required by the post of

work that it occupies, with communication to the managing entity of mobility and the

the general secretariat to which the worker is affected.

CHAIR OF THE COUNCIL OF MINISTERS

5-In everything that is not specially provided for in this article is

applicable to the experimental period to which the previous figures refer,

with the necessary adaptations, the provisions of Article 12 of the Law

n 12-A/2008 of February 27, as amended by Law No. 64-A/2008 of 31

of December, by the Decree-Law No. 269/2009 of September 30, and by the

Laws n. 3-B/2010, of April 28, 34/2010, of September 2, and 55-

A/2010, of December 31.

6-In the case of procedure for constitution of employment legal relations

public for indefinite time, the special mobility situation

suspending itself during the experimental period referred to in paragraph 3, in the

terms and to the effects of the provisions of Article 26.

7-In the case of procedure for constitution of employment legal relations

public by time determined or determinable, the mobility situation

special suspending itself for the entire duration of that relationship

legal, in the terms and for the purposes of the provisions of Article 26.

Article 45.

[...]

1-[ Previous body of the article ].

2-In the case of reorganisation of services covered by the scope

objective set out in Article 2, which involves the transfer of

assignments and competencies for business public entities, applies the

procedure provided for in Article 13 or in paragraphs 7 and following of the article

14., as the case may be, owing to those entities having a map of

personnel with jobs intended for employees with a relationship

public employment legal legal employment that will come to them to be reallocated in the terms

of those provisions, to extinguish when to wander.

CHAIR OF THE COUNCIL OF MINISTERS

3-To the employees referred to in the preceding paragraph shall continue to apply

the scheme arising from the public employment legal relationship of which they are

holders at the date of reallocation arising from the application of that provision.

4-Workers to which they refer to the previous figures may opt for the

constitution of a legal employment relationship under the general scheme

applicable to the generality of employees of the corporate public entity

Concerned, with the corresponding cessation of the employment legal relationship

public.

Article 46.

[...]

For the purpose of applying this Act, to two thirds and to half of the

monthly base pay correspond, respectively, 66.7% and 50% of this

remuneration. "

2-Are deferred to Law No. 53/2006 of December 7, as amended by Laws No. 11/2008, of

February 20, and 64-A/2008, of December 31, and by the Decree-Law No 29-A/2011,

of March 20, the articles 15-A, 18.-A, 33.-A, 33.-B, 39.-C, 39.-A and 47.

following wording:

" Article 15.

Mobility situations and service commission

1-Without prejudice to the provisions of Article 11 (1 a) (11), during the

reorganization procedures there is room for mobility, in the general terms.

2-In cases of extinction by merger and restructuring with transfer of

assignments or skills, the authorization of mobility competes with the

maximum leader of the service integrator of those assignments or

skills to which the employee is assigned affection.

CHAIR OF THE COUNCIL OF MINISTERS

3-Regardless of the date of your start, should the mobility situation be

keep to the date of the dispatch stating the completion of the process of

extinction or melting, the worker of the extinct service is integrated:

a) In the service in which he performs duties, in career, category, bond,

step, index or position and remunerative level held in the service

of origin, in rank of unoccupied work or to be predicted on the map

of personnel;

b) When legally it cannot occur the integration into the service, in the

ministry-general of the ministry to which the extinct service belonged, in the

career, category, bond, step, index or position and level

remunerations held at the home office, at the job

not occupied or to be predicted on the personnel map.

4-The provisions of the preceding paragraph shall only apply when the personnel map of the

service or of the general secretariat can provide for, taking into account the respective

assignments, the career and the category of which the employee is a holder.

5-When it is not possible to integrate into the general secretariat by force of the

previous number, the worker is placed in a mobility situation

special, to which it produces finite effects of the overall mobility situation.

6-The worker whose home service has been extinguished by merger and who if

find in commission of service in office leading or in office in

ministerial office is integrated into the service for which they were transferred the

assignments of the extinct service, with production of effects reported to the term

of the commission of service or of the exercise of those functions.

CHAIR OF THE COUNCIL OF MINISTERS

7-In the case provided for in the preceding paragraph, when the home service has

has been extinguished in the framework of the procedure laid down in Article 12, shall apply

the provisions of the paragraph b) of paragraph 3 and n. paragraphs 4 and 5.

Article 18-The

Prior procedure for placement in special mobility situation

1-Terminated the selection process of staff to be reallocated to the service

integrator, existing vacant outposts in that integrator service

that they should not be occupied by reallocation, the maximum leader proceeds

new selection process for its occupation, in advance to the application of the

n Article 16 (9) of among the employees referred to therein.

2-For the purposes of the provisions of the preceding paragraph, universes are defined by

jobs, the one that corresponds to a career or category and area of

activity, as well as educational or professional qualifications, when

legally possible, being the remaining workers whose career, category

and habilitations correspond to those requirements, selected second

objective criteria, considering, in particular, the previous experience

in the area of activity provided for the job posting and, or, seniority

in the category, career and public function.

3-The universes and selection criteria referred to in the preceding paragraph are

established by dispatching the maximum leader responsible for the

coordination of the reorganization process and affixed to own sites of the

service that extinguishes itself.

4-After exhausting the possibilities of reallocation and allocation of posts of

work in the terms of the previous figures, the workers who

exceed the available jobs shall apply for the provisions of paragraph 9

of Article 16.

CHAIR OF THE COUNCIL OF MINISTERS

Article 33-The

Priority for recruitment of personnel in special mobility situation

1-None of the services covered by the scope set out in the article

2. may recruit staff for indefinite, determined time or

determinable that you do not find yourself integrated into the personnel map for which

if you operate the recruitment, before you have performed prior procedure of

recruitment of personnel in special mobility situation for posts

of work in question.

2-The prior procedure of recruitment of personnel in situation of

special mobility referred to in the preceding paragraph is fixed by portaria

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

Public Administration.

3-Within the scope of the prior recruitment procedure to which the

previous figures there can be no place the exclusion of nominated candidates

by the managing entity of mobility and, or, whose application has been

validated by this entity.

4-The recruitment of personnel in special mobility situation, under and

under the procedure provided for in the preceding paragraphs, has

priority in the face of recruitment of personnel in reserve constituted in the

own organ or service and in reserve consisting of entity

centralizer.

5-Staff in special mobility situation is a mandatory candidate for

occupation of jobs subject to the recruitment to which they refer

the n. ºs 1 and 2, provided that the cumulative requirements set out in the

n Article 29 (5), we shall apply to you the provisions of paragraphs 6 and below

of that provision and in the sub-paragraph ii) of the paragraph b) of Article 39 (2).

CHAIR OF THE COUNCIL OF MINISTERS

6-The provisions of the preceding paragraph shall be without prejudice to the duty to be opposed to

concursal procedures open in the general terms.

7-A The non-existence of personnel in special mobility situation for posts

of work in question is attested by the managing entity of mobility,

upon issuance of own declaration for the purpose, in the terms to be fixed

by the porterie referred to in paragraph 2, and whose presentation is indispensable for

the opening, by the public employer concerned, of procedure

concursal in the general terms for the occupation of the jobs that

it has not been possible to occupy by staff in a mobility situation

special.

8-The procedure of recruitment of staff in mobility situation

special referred to in paragraphs 1 and 2 is urgent and of public interest, not

taking place the audience of interested parties.

9-There is no suspensive effect of the interposed administrative resource of

dispatch of type-approval of the list, of order of appointment, of

conclusion of contract or of any other act practiced in the course of the

procedure.

10-A The application of this Article shall be without prejudice to the provisions of paragraph d) from the

n Article 54 (1) and in Article 106 (7), both of Law No 12-A/2008,

of February 27, as amended by Law No. 64-A/2008 of December 31,

by Decree-Law No. 269/2009, of September 30, and by the Laws

n. ºs 3-B/2010, of April 28, 34/2010, of September 2, and 55-A/2010,

of December 31.

CHAIR OF THE COUNCIL OF MINISTERS

Article 33-B

Remuneration

1-To workers in special mobility status, recruited in the

terms of the previous article, no lower than the proposed remuneration may be proposed

corresponding to the category, step, index or position and level

remunerations held at the date of placement in a mobility situation

special, without prejudice to the subsequent changes referred to in paragraph 1 of the

article 27.

2-A General Secretariat to which the employee concerned is affected proceeds to the

transfer, to the public employer entity that proceeded to

recruitment, of the budgeted amount for the remuneration of the

worker recruited by this for the economic year in which the

recruitment referred to in the previous article, complying with this entity

support the difference to which there will eventually be place.

3-In the case of exercise of functions whose term occurs before the end of the year

economic to which the previous number, the transfer there

mentioned only relates to the amount budgeted by the general secretariat

for the remuneration of the employee covering the period of the financial year

of those functions.

Article 33-C

Resume of functions under general mobility instruments

1-Without prejudice to the provisions of the following numbers, the personnel in situation of

special mobility can restart functions under the shelter and in the terms of the

general mobility instruments provided for in the law, with the necessary

adaptations.

CHAIR OF THE COUNCIL OF MINISTERS

2-The restart of duties referred to in the preceding paragraph may, by decision

of the service with a need for human resources, be the subject of the

selection procedure provided for in Article 33.

3-The commencement of functions provided for in this Article shall be applicable

in paragraphs 2 and 3 of the previous article.

Article 39-The

Measures to promote the restart of functions

1-For the purposes of the provisions of paragraph 2 of the preceding Article, the services covered

by this Law shall permanently disclose on their respective pages

electronic, its personnel maps, as well as the profile of competences

associated with their respective jobs, in the terms of the law,

identifying the occupied and unoccupied outposts.

2-A The mobility entity refers to the services referred to in

previous number the personal curricula in special mobility that se

show compatible with the profile of unoccupied outposts.

3-Based on the profiles of competences associated with the jobs of the

personnel maps referred to in the previous number and in the competences

evidenced by the staff in special mobility situation there are more than

six months without effective exercise of functions, the managing body of the

mobility elaborates specially vocationalized training plans for the

acquisition of competencies whose need is evidenced by the said

jobs.

4-The provisions of this Article shall be without prejudice to the adoption of other measures

of requalification, training or professional guidance, specifically

pursuant to the provisions of Articles 23 to 25.

CHAIR OF THE COUNCIL OF MINISTERS

5-The member of the Government responsible for the area of Public Administration

may approve, by dispatch, the curriculum model of the personnel in situation

of special mobility.

Article 47-The

Service personnel extinguished in leave without maturity or remuneration

1-Without prejudice to the provisions of the following number, the return of leave without

salary or remuneration of the staff referred to in paragraph 7 of the article

12. Article 13 (10) and Article 47 (6) takes place in the following

terms:

a) The worker is placed at the beginning of the transition phase,

suspending itself to the counting of the time limit set out in Article 23 (1),

for the purpose of phase change;

b) Up to the restart of functions that occur in the first place the

worker becomes subject to all established duties and rights

for workers placed in the offsetting phase, except in the

which refers to the remuneration that will only be due after the first

restart of functions;

c) In the case of restarted functions for indefinite time or the

verification of any other circumstance provided for in paragraph 1 of the article

26., cesses the special mobility situation of the worker;

d) In the case of resonates of functions as a transitional title is applicable

provisions of the paragraphs a) or b) of Article 26 (2), depending on the

cases;

CHAIR OF THE COUNCIL OF MINISTERS

e) At the cessation of the functions referred to in a previous paragraph

worker is recolocated at the beginning of the transition phase, applying,

as of this time, in full the general scheme provided for in the

articles 23 and following.

2-In the case of return of unpaid leave situation or

remuneration which, in the general terms, determines the direct return and

immediate to the service, the worker is placed in the transition phase, with

all rights and duties provided for this phase, applying

in full the scheme provided for in Articles 23 and following.

3-Considered covered by the provisions of the preceding paragraph

provided, inter alia, in the following provisions:

a) Article 235 (4) of the Working Contract Regime at para.

Public functions, approved by Law No. 59/2008, of September 11,

amended by Law No 3-B/2010 of April 28 and by the Decree-Law

n. 124/2010 of November 17;

b) Article 76 and ( b) of Article 89 of the Decree-Law No 100/99 of 31

of March;

c) Article 84 and ( a) of Article 89 of the Decree-Law No 100/99 of 31

of March, in cases where the permit has a duration of less than

provided for, respectively, in Article 85 (2) and 5 (5)

90. "

3-Are repealed Article 11 (4), paragraphs 9 a to 13 of Article 12, paragraphs 13 and 14 of the

article 13, 13 c) and d) of Article 29 (9), and Art. 32, all of the Law

no 53/2006 of December 7, as amended by the Laws No 11/2008 of February 20, and

64-A/2008, of December 31, and by the Decree-Law No. 29-A/2011 of March 1.

CHAIR OF THE COUNCIL OF MINISTERS

4-Without prejudice to the provisions of the following number, the amendments made by the present

article they apply to staff in special mobility situation at the date of entry into

vigour of this Law.

5-The provisions of Article 33 of Law No 53/2006 of December 7, amended by the Laws

n. ºs 11/2008, February 20, and 64-A/2008, of December 31, by the Decree-Law

n 29-A/2011, of March 1, and by this Law, it produces effects with the entry into

force of the porterie provided for in its n. 2.

6-The staff to whom extraordinary leave has been granted under Article 32.

of Law No. 53/2006 of December 7, as amended by the Laws No. 11/2008, of 20 of

February, and 64-A/2008, of December 31, by the Decree-Law No. 29-A/2011, of 1 of

March, and by this Law, it remains in that situation, applying to the envisaged scheme

in that provision, there may be no place the extension of the permit.

Article 32.

Priority in recruitment

1-In the concursal procedures advertised under and pursuant to the provisions of paragraph 6

of Article 6 of Law No 12-A/2008 of February 27, amended by Law No 64-A/2008,

of December 31, by the Decree-Law No. 269/2009 of September 30 by the Laws

n. ºs 3-B/2010, April 28, 34/2010, September 2, and 55-A/2010, of 31 of

December, and by this Law, recruitment takes place, without prejudice to the preferences

legally established, by the following order:

a) Candidates approved with legal employment legal relationship for time

indefinite previously established;

CHAIR OF THE COUNCIL OF MINISTERS

b) Successful candidates with no public employment legal relationship for time

indefinite previously established for which it is established,

by legal diploma, the right to apply for the concursal procedure

exclusively intended for anyone who is a holder of that modality of legal relationship,

in particular by the title of incentives for the realization of a particular activity or

related to the title of certain legal status;

c) Candidates approved with legal employment legal relationship for time

determined or determinable;

d) Applicants with no previously established public employment legal relationship.

2-During the year 2012 and with a view to compliance with the measures to reduce

personnel provided for in the PAEF, the candidates referred to in point (s) b) of the previous number

cannot be objectionable to concursal procedures exclusively intended for

workers with a public employment legal relationship for indefinite time

previously constituted, considering all the provisions to the contrary.

3-The provisions of this Article shall have exceptional character and shall prevail over all

legal, general or special provisions, contrary.

Article 33.

Ceding of public interest

1-A celebration of budding agreement of public interest with entity worker

excluded from the scope of the objective of the Act No 12-A/2008 of February 27,

amended by Law No 64-A/2008 of December 31 by the Decree-Law No. 269/2009, of

September 30 by the Leis n. ºs 3-B/2010, April 28, 34/2010, of September 2, and

55-A/2010, of December 31, and by this Law, for the exercise of duties in

organ or service to which the same law is applicable, provided for in the first part of paragraph 1 of the

Article 58 of that law, depends on the favourable prior opinion of the members of the Government

responsible for the areas of finance and the Public Administration, except in cases to

which refers to paragraph 12 of the same article.

CHAIR OF THE COUNCIL OF MINISTERS

2-Without prejudice to the provisions, in the preceding paragraph, in the area of health, the concordance

express from the organ, service or the ceding entity referred to in Article 58 (2) of the

Law No. 12-A/2008 of February 27, amended by Law No. 64-A/2008, 31 of

December, by the Decree-Law No. 269/2009, of September 30, by the Laws

n. ºs 3-B/2010, April 28, 34/2010, September 2, and 55-A/2010, of 31 of

December, and by this Law, may be waived, by order of the member of the

Government responsible for that area, when on those exerts powers of direction,

superintendence or guardian.

Article 34.

Quantitative of military in contract and volunteering arrangements

1-The maximum quantitative of servicemen under contract (RC) and volunteering (RV) regime

in the Armed Forces, for the year 2012, it is 17710 servicemen, its distribution being

by the different branches the following:

a) Navy: 2098;

b) Army: 12939;

c) Air Force: 2673.

2-The quantitative referred to in the previous figure includes the military in RC and RV to attend

training courses for admission to the Permanent Tables and does not account for cases

special provided for in Article 301 of the Staff Regulations of the Armed Forces.

3-A The distribution of the quantitative of the branches by the different categories is fixed by

would pore from the member of the Government responsible for the area of national defence.

CHAIR OF THE COUNCIL OF MINISTERS

Article 35.

Admissions of military personnel, militarized and with police, security or security functions

equated

1-They lack the favourable prior opinion of the members of the Government responsible for the

areas of finance and, depending on the cases, national defence and internal administration:

a) The decisions regarding admission of staff for admission to the various categories

of the permanent cadres of the Armed Forces, provided for in Article 195 (2)

of the Status of Military of the Armed Forces;

b) The opening of competitions for admission of personnel in contract and of

volunteering;

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

police and security duties or equated.

2-The opinion to which the preceding paragraph is concerned depends on the demonstration of compliance

of the personnel reduction measures provided for in the PAEF, considering the number of

herds in the universe concerned at the end of the previous year.

Article 36.

Amendment to Decree-Law No 320-A/2000 of December 15

Article 21 of the Regulation of Incentives to the Prestation of Military Service in the Regimes of

Contract and Volunteering, approved by the Decree-Law No. 320-A/2000, of 15 of

December, amended by the Decrees-Law No. 118/2004, of May 21, and 320/2007, of 27

of September, and by the Law No. 55-A/2010 of December 31, passes to have the following

wording:

CHAIR OF THE COUNCIL OF MINISTERS

" Article 21.

Benefits after the end of the provision of military service

1-[...].

2-[...].

3-There is no place for the payment of pecuniary benefit referred to in paragraph 1

in the following situations:

a) [...];

b) When the contractual bond is not renewed at the initiative of the

military or is rescinded on grounds attributable to it.

4-[...]. "

Article 37.

Duration of mobility

1-The existing mobility situations at the date of the entry into force of this Law, whose

maximum duration limit occurs during the year 2012, may, by agreement between the

parts, be exceptionally extended until December 31, 2012.

2-A The exceptional extension provided for in the preceding paragraph shall apply to the situations of

mobility whose term occurs on December 31, 2011, pursuant to the agreement

predicted in the previous number.

3-In the case of budding agreement of public interest referred to in Article 13 (13)

58 of Law No. 12-A/2008 of February 27, as amended by Law No. 64-A/2008, 31 of

December, by the Decree-Law No. 269/2009, of September 30, by the Laws

n. ºs 3-B/2010, April 28, 34/2010, September 2, and 55-A/2010, of 31 of

December, and by this Law, the extension to which the preceding paragraphs are referred

depends still on the assent of the members of the Government responsible for the areas

of the finances and the Public Administration.

CHAIR OF THE COUNCIL OF MINISTERS

Article 38.

Monitoring of recruitment of workers in regional administrations

1-The provisions of Article 9 of Law No 12-A/2010 of June 30, in the wording introduced

by this Law, applies, as a measure of budgetary stability, in the terms and for the

effects of the provisions of Articles 7 and 8 of the Organic Law No 1/2007 of February 19,

amended by Organic Laws No. 1/2010, of March 29, and 2/2010, of June 16, and

by this law, immediately and directly to the organs and services of administrations

regional, the necessary adaptations are carried out exclusively with respect to the

competences in administrative matters of the corresponding bodies of self-government

and with the specificities provided for in the following numbers.

2-For the purposes of the issuance of the authorisation provided for in Article 9 (2) of the Law

n 12-A/2010, of June 30, in the wording introduced by this Law, the Leaders

maximum organs and services of regional administrations send to the member of the

Regional government competent for the purpose of the proving elements of the verification

of the following cumulative requirements:

a) Existence of relevant public interest in recruitment, weighted the evolution

global and the eventual deficiency of human resources in the sector of activity to which

is intended for recruitment;

b) Impossibility of occupancy of the jobs concerned under the terms

provided for in Article 6 (6) of the Article 6 of the Law No 12-A/2008 of February 27,

amended by Law No. 64-A/2008 of December 31 by the Decree-Law

n 269/2009 of September 30 and by the Leis n. ºs 3-B/2010 of April 28,

34/2010, of September 2, and 55-A/2010, of December 31, or by appeal to

personnel placed in special mobility situation or other instruments of

mobility;

CHAIR OF THE COUNCIL OF MINISTERS

c) Demonstration that the charges with the recruitments in question are

provided for in the budgets of the services to which they respect;

d) Compliance, punctual and integral, of the information duties provided for in the Act

n. _______/2011, of ______ [PL 21 /XII];

e) Demonstration of compliance with the minimum reduction measures, 2%, of

personnel, with a view to compliance with the PAEF, considering the number of

employees of the organ or service concerned at the end of the previous year;

f) Favourable prior opinion of the member of the Government of the Republic responsible for the

area of finance that attests that the intended recruitment does not call into question the

principle of budgetary stability and, or, the fulfilment of commitments

assumed by the Portuguese State in the face of other countries or organizations

international.

3-Regional administrations present to the member of the Government of the Republic

responsible for the area of the semi-annual plans for the reduction to which it relates to

point ( e) of paragraph 2, with the indication of the instruments to ensure the respective

monitoring.

4-Regional administrations refer quarterly to the member of the Government of the

Republic responsible for the area of finance information on the number and expense with

recruitment of workers, to any title, as well as the identification of the

recruitment permits granted under the provisions of paragraph 2, without prejudice

of the provisions of the paragraph d) of the same number.

5-In the event of failure to comply with the provisions of paragraphs 3 and 4, the provisions of the

n. paragraphs 2, 3 and 4 of Article 16 of the Organic Law No. 1/2007 of February 19, as amended by the

Organic Laws n. ºs 1/2010, March 29, and 2/2010, of June 16, and by the present

law.

CHAIR OF THE COUNCIL OF MINISTERS

6-In the case of failure to comply with the reduction targets referred to in point (a) e) of paragraph 2

and, or, of the plans referred to in paragraph 3, there may be a reduction in the

transfers from the state budget to the autonomous regions in the amount

equivalent to what would result, in terms of savings, with the effective reduction of

personnel in the period concerned.

7-A conclusion of contracts following the advertised procedure of concursal procedure to

referred to in paragraph 1 without the opinion referred to in point (s) f) of paragraph 2 implies the reduction

in the transfers of the general budget of the state to the region concerned

identical to the expended with such hires, without prejudice to the provisions of the figures

previous.

8-The provisions of this Article shall have exceptional character and shall prevail over all

legal, general or special provisions, contrary.

Article 39.

Monitoring of recruitment of workers in local authorities

1-Local authorities may not proceed to the opening of concursal procedures with

a view to the constitution of legal relations of public employment for indefinite time,

determined or determinable, for general or special career and careers that do not yet

have been the subject of extinction, of revision or of a subsistence decision, intended for

candidates who do not possess a legal public employment relationship for time

indefinite previously established, without prejudice to the provisions of the following number.

2-The provisions of the preceding paragraph shall apply as a measure of budgetary stability in the

Terms and for the purposes of the provisions of Article 4 (1) and Article 5 (1),

both of Law No. 2/2007 of January 15, as amended by the Leis n. ºs 22-A/2007, of 29 of

June, 67-A/2007, of December 31, 3-B/2010, of April 28, and 55-A/2010, of 31

of December, combined with the provisions of Article 86 of the Framework Act

Budget approved by Law No 91/2001 of August 20, amended and republished by the

Law No. 52/2011 of October 13, and with a view to compliance with PAEF.

CHAIR OF THE COUNCIL OF MINISTERS

3-In exceptional situations, duly substantiated, the members of the Government

responsible for the areas of finance and local administration can, under and in the

terms of the provisions of Article 6 (6) and (6) of the Law No. 12-A/2008 of 27 of

February, amended by Law No. 64-A/2008 of December 31, by the Decree-Law

n. 269/2009 of September 30 and by the Laws n. 3-B/2010, of April 28, 34/2010,

of September 2, and 55-A/2010, of December 31, authorize the opening of

concursal procedures referred to in paragraph 1, fixing, on a case by case, the number

maximum employees to recruit and provided that the following requirements are checked

cumulatives:

a) Recruitment is required, with a view to ensuring compliance with the

legally established and weighted public service delivery obligations to

deficiency of human resources in the sector of activity to which the one is intended,

as well as the global evolution of human resources in the municipality concerned;

b) Impossibility of occupancy of the jobs concerned under the terms

provided for in Article 6 (6) of the Article 6 of the Law No 12-A/2008 of February 27,

amended by Law No. 64-A/2008 of December 31 by the Decree-Law

n 269/2009 of September 30 and by the Leis n. ºs 3-B/2010 of April 28,

34/2010, of September 2, and 55-A/2010, of December 31, or by appeal to

personnel placed in special mobility situation or other instruments of

mobility;

c) Demonstration that the charges with the recruitments in question are

provided for in the budgets of the services to which they respect;

d) Compliance, punctual and integral, of the information duties provided for in the article

50 of Law No. 2/2007 of January 15, as amended by the Laws n. 22-A/2007, 29

of June, 67-A/2007, of December 31, 3-B/2010, of April 28, and

55-A/2010, of December 31, and in Law No. _______/2011, of ______

[PL 21 /XII];

CHAIR OF THE COUNCIL OF MINISTERS

e) Demonstration of compliance with the minimum reduction measure, 2%, of

personnel, with a view to compliance with the PAEF, considering the number of

employees of the municipality concerned at the end of the previous year.

4-For the purposes of the issuance of the authorization provided for in the preceding paragraph the municipal bodies

with competence in the matter of authorisation of the recruitments send to the members of the

Government mentioned in that number the supporting elements of the verification of the

requirements there envisaged.

5-Local authorities must submit to the member of the Government of the Republic responsible

by the area of the semi-annual flat finance for the reduction referred to in point and ) of paragraph 3,

with the indication of the instruments to ensure the respective monitoring.

6-Are void of the hiring and appointments of workers made in violation of the

provisions in the preceding paragraphs, being applicable, with due adaptations, the

provisions of paragraphs 6, 7 and 8 of Article 9 of Law No 12-A/2010 of June 30, in the wording

introduced by this Law, and there may be place the reduction in the transfers of the

state budget for the municipality in cause of amount identical to the expended

with such hires, under the provisions of Article 92 (3) of the Law of

Budget Framework adopted by Law No. 91/2001 of August 20, amended and

republished by Law No. 52/2011 of October 13.

7-In the case of failure to comply with the reduction targets referred to in point (a) e) of paragraph 3

and, or, of the plans referred to in paragraph 5, there may be a reduction in the

transfers from the state budget to local authorities in the amount

equivalent to what would result, in terms of savings, with the effective reduction of

personnel in the period concerned.

CHAIR OF THE COUNCIL OF MINISTERS

8-In cases where there is room for the approval of a financial rebalancing plan, in the

terms set out in Article 41 of Law No 2/2007 of January 15, amended by the Laws

n. ºs 22-A/2007, June 29, 67-A/2007, December 31, 3-B/2010, of 28 of

April, and 55-A/2010, of December 31, the said plan shall observe the provisions of the

previous figures in staffing recruitment.

9-The provisions of this Article shall be directly applicable to local authorities of the regions

autonomous.

10-The provisions of this Article shall have exceptional character and shall prevail over all

legal, general or special provisions, contrary.

Article 40.

Reduction of leaders

By the end of the first half of the year 2012 local authorities reduce to a minimum

15% of the number of leading posts.

Article 41.

Reduction of workers

By the end of the year 2012 local authorities will reduce by a minimum of 2% per cent of the number of

workers.

Article 42.

Amendment to Law No. 62/2007 of September 10

Articles 9 and 11 of Law No 62/2007 of September 10, amended by the Law

n 55-A/2010 of December 31, shall be replaced by the following:

" Article 9.

[...]

1-[...].

CHAIR OF THE COUNCIL OF MINISTERS

2-[...].

3-[...].

4-[...].

5-[...]:

a) [...];

b) [...];

c) [...];

d) [...];

e) [...];

f) [...];

g) [...];

h) [...];

i) [...];

j) [...];

l) [...];

m) [...].

6-A This Law and the laws referred to in the preceding paragraph shall not be

sidelated by general law, unless expressly provided otherwise and, or, in the case

of the State Budget Law.

7-[...].

CHAIR OF THE COUNCIL OF MINISTERS

Article 11.

[...]

1-Public higher education institutions enjoy statutory autonomy,

pedagogical, scientific, cultural, administrative, financial, patrimonial and

discipline vis-à-vis the state, with the appropriate differentiation to its nature,

without prejudice to the provisions of paragraph 6.

2-[...].

3-[...].

4-[...].

5-[...].

6-On the grounds of budgetary balance and discipline of public finances and

with a view to ensuring budgetary consolidation, in exceptional situations

and transitional may be established, by law, limits to the practice of acts,

by the own organs of public higher education institutions, which

determine the assumption of financial burden with impact on accounts

public, specifically:

a) The recruitment of workers, including teaching staff and

research;

b) The conclusion of contracts for the procurement of consultancy services and

technical advice;

c) Remunerative valuations of employees in public functions and

other servers of those institutions.

CHAIR OF THE COUNCIL OF MINISTERS

7-For the purposes of the provisions of the preceding paragraph may also be

established, by law, information and reporting duties having in view

enable the national authorities with the relative aggregate information,

in particular, to the organisation and management of services, to the recruitment of

workers and the conclusion of contracts for the acquisition of services by the

several public higher education institutions.

8-By default of the measures and duties referred to in paragraphs 6 and 7

the provisions of paragraphs 5, 6 and 7 of Article 113 and 4 (4) of the article shall apply.

125., without prejudice to another type of accountability provided for in general law

or special applicable. "

Article 43.

Control of recruitment of workers in higher education institutions

public

1-The provisions of Article 9 of Law No 12-A/2010 of June 30, in the wording introduced

by this Law, apply immediately and directly to higher education institutions

public, including the recruitment of faculty workers or researchers, with the

specifics foreseen in the following numbers.

2-For the purposes of the issuance of the authorisation provided for in Article 9 (2) of the Law

n 12-A/2010, of June 30, in the wording introduced by this Law, the organs of the

educational institutions with competence in the matter of authorization of the recruitments

send to the members of the Government mentioned in that legal provision the elements

proof of the verification of the following cumulative requirements:

a) Existence of relevant public interest in recruitment, weighted the evolution

and the possible deficiency of human resources in the sector of activity to which if

is intended for recruitment;

CHAIR OF THE COUNCIL OF MINISTERS

b) Impossibility of occupancy of the jobs concerned under the terms

provided for in Article 6 (6) of the Article 6 of the Law No 12-A/2008 of February 27,

amended by Law No. 64-A/2008 of December 31 by the Decree-Law

n 269/2009 of September 30 and by the Leis n. ºs 3-B/2010 of April 28,

34/2010, of September 2, and 55-A/2010, of December 31, or by appeal to

personnel placed in special mobility situation or other instruments of

mobility;

c) Demonstration that the charges with the recruitments in question are

provided for in the budgets of the services to which they respect;

d) Demonstration of the fulfilment of the maximum personal limits established in the

terms of Articles 120 and 121 of Law No 62/2007 of September 10, amended

by Law No. 55-A/2010 of December 31;

e) Compliance, punctual and integral, of the information duties provided for in the articles

112, 113 and 125 of Law No. 62/2007 of September 10, amended by Law No.

55-A/2010, of December 31, and in Law No. _______/2011, of ______

[PL 21 /XII];

f) Demonstration of compliance with the minimum reduction measures, 2%, of

personnel, with a view to compliance with the PAEF, considering the number of

employees of the educational institution concerned at the end of the previous year;

g) Favourable prior opinion of the member of the Government responsible for the area of

education and science.

3-The provisions of this Article shall apply immediately and directly to the hiring of staff

by the public higher education institutions of a foundational nature, provided for in the

articles 129 and following of Law No. 62/2007 of September 10, amended by the Law

n 55-A/2010, of December 31.

CHAIR OF THE COUNCIL OF MINISTERS

4-The recruitments made under this article are not waived from the

Compliance with Article 26 of Law No 55-A/2010 of December 31, amended by the Law

n. 48/2011, of August 26.

5-The provisions of this Article shall have exceptional character and shall prevail over all

legal, general or special provisions, contrary.

Article 44.

Provision of information on military personnel

1-For the purposes of the provisions of Articles 34 and 35, the branches of the armed forces

make available, in an instrument of collection of accessible information in the Directorate General

of Military Personnel and Recruitment (DGPRM), the following data:

a) Total numbers of vacancies authorized in the organic structure of the branches, by

category, rank and special frame;

b) Number of servicemen, by category, rank and special frame, to occupy vacancies in the

organic structure of the branches;

c) Number of servicemen in the situation of supernumerary, by category, rank and frame

special, with the indication of the reasons and date of the placement in that situation;

d) Number of servicemen in office in other entities or organizations, without

occupancy of vacancy in the special frames of the organic structure of the branches, by

category, rank and special frame, with the indication of the entity and, or, functions in

cause, from the start date of this situation and the likely date of the respective term, well

as from the legal provisions under which it was authorized the exercises of such

functions;

e) Total number of promotions made, by category, post and special frame,

with the identification of the act that determined them, date of production of effects and vacancy

to occupy in the new post, if it is the case;

CHAIR OF THE COUNCIL OF MINISTERS

f) Number of servicemen under contract and volunteering scheme, by category and rank,

in functions in the organic structure of the branches and other entities, with indication

of the starting date and the foreseeable term of the contract.

2-A information referred to in the preceding paragraph is provided on a quarterly basis, up to day 15

of the month following the end of each quarter.

3-The terms and periodicity of the provision of information to which the figures relate

previous may be changed by dispatching from the responsible Government members

by the areas of finance and national defence.

4-Without prejudice to the accountability in the general terms, the default of the provisions of the

previous figures determines the non-tramping of any processes concerning

military personnel who depend on the opinion of the members of the Government responsible for the

areas of finance and, or, of the national defence directed to them by the branch of

armed forces concerned.

5-A DGPRM makes available the information provided for in paragraph 1 to the Directorate General of the

Budget (DGO) and the Directorate General of Administration and Public Employment

(DGAEP).

6-The provisions of this Article shall also apply, with the necessary adaptations, to the

Republican National Guard (GNR), owing to the information referred to in paragraph 1 to be

made available in collection instrument to be defined by dispatching members of the

Government responsible for the areas of finance and internal administration.

Article 45.

Amendment to Decree-Law No 498/72 of December 9

Article 83 of the Status of Retirement, Approved by Decree-Law No. 498/72, 9 of

December, it shall be replaced by the following:

CHAIR OF THE COUNCIL OF MINISTERS

" Article 83.

[...]

1-Family persons in charge of retirees will be entitled to receive, by

death of these, a subsidy corresponding to a number of equal pensions

to that of the due months that the law grants for the death of the servers in the

active, with the maximum limit of six times the indexing of social supports.

2-[...]. "

Article 46.

Amendment to Decree-Law No 223/95 of September 8

1-Articles 7 and 14 of the Decree-Law No. 223/95 of September 8, pass to

following wording:

" Article 7.

[...]

The death allowance is equal to six times the value of the monthly remuneration,

susceptible to payment of quota for the General Box of Retirements, to which

the employee or agent is entitled to the date of his or her demise, with the limit

maximum six times the indexing of social supports.

Article 14.

[...]

1-[...].

2-The value of the reimbursement of funeral expenses, deducted the value of the allowance

of funeral, is equal to the grant for unassigned death.

3-[...]. "

CHAIR OF THE COUNCIL OF MINISTERS

2-The amendments made to Articles 7 and 14 of the Decree-Law No. 233/95, 8 of

September, only are applicable to benefits regarding deaths that occurred after the

entry into force of this diploma.

CHAPTER IV

Local finance

Article 47.

Amounts of the participation of local authorities in state taxes

1-In 2012, and taking into account the budgetary stability provided for in the Law of

Budget Framework adopted by Law No. 91/2001 of August 20, amended and

republished by Law No. 52/2011 of October 13, the apportionment of public resources

between the State and the municipalities, with a view to achieving the objectives of balance

horizontal and vertical financial, includes the following participations:

a) A general grant set at € 1752023817, for the Equilibrium Fund

Financial (FEF);

b) A specific grant set at € 140561886, for the Social Fund

Municipal (FSM);

c) A variable participation in the income tax of natural persons

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

territorial of the continent, Azores and Madeira, included in column 7 of the map XIX in

attachment, which results from the application of the percentage deliberated by the municipality to the

income of 2010 under the terms provided for in Article 20 (2) and 3 of the Law

no 2/2007 of January 15, as amended by the Laws n. 22-A/2007 of June 29,

67-A/2007, of December 31, 3-B/2010, of April 28, and 55-A/2010, of 31 of

December, matching the difference, face to the value of column 5 of the same

map, to the deduction to the collection at IRS headquarters, relating to the year 2010, pursuant to the

n Article 20 (4) of the same law.

CHAIR OF THE COUNCIL OF MINISTERS

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

2010 and 2011, in the performance of the provision of Article 20 (1) of Law No 2/2007,

of January 15, amended by the Leis n. ºs 22-A/2007, June 29, 67-A/2007, 31

of December, 3-B/2010, of April 28, and 55-A/2010, of December 31, shall be

performed, for each municipality, in the budgetary period of 2012.

3-Stay suspended in the year 2012, compliance with the provisions of Article 29 of the Law

no 2/2007 of January 15, as amended by the Laws n. 22-A/2007 of June 29,

67-A/2007, of December 31, 3-B/2010, of April 28, and 55-A/2010, of 31 of

December, as well as of the remaining provisions contrary to the provisions of paragraph 1 of this

article.

4-In the year 2012, the amount of the FSM indicated in paragraph 1 (b) is intended for

exclusively to the funding of competences exercised by the municipalities in the

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

with the indicators identified in the ( a) of Article 28 (1) of Law No 2/2007,

of January 15, amended by the Leis n. ºs 22-A/2007, June 29, 67-A/2007, 31

of December, 3-B/2010, of April 28, and 55-A/2010, of December 31.

5-In the year 2012, the overall amount of the Freguesias Financing Fund (FFF) is

set at € 184038450, being the amount to be ascribe to each freguesia as shown in the

map XX in attachment.

6-It shall be suspended in the year 2012 the fulfilment of that provided for in Article 32 (4) and (7).

of Law No. 2/2007 of January 15, as amended by the Laws n. 22-A/2007 of June 29,

67-A/2007, of December 31, 3-B/2010, of April 28, and 55-A/2010, of 31 of

December.

CHAIR OF THE COUNCIL OF MINISTERS

Article 48.

Remuneration of the elected of the freguish joints

1-It is entered in the budget of the general charges of the State a sum in the amount of

€ 7394370 a distribute by the freguesies referred to in Article 27 (1) and 2 of the Law

no 169/99 of September 18, as amended by the Laws n. 5-A/2002 of January 11, and

67/2007, of December 31, for the satisfaction of the remuneration and charges of the

presidents of the joints that have opted for the on-going regime, full-time

or in half-time, deducted from the amounts for the monthly compensation for

charges to which the same elected officials would be entitled if they had remained in a regime of

non-permanence, which are requested from the Directorate General of Local Authorities,

through the electronic form filings of its own until February 28 of

2012.

2-A The ratio of money transferred to each freguesia under the previous number is

advertised upon porterie of the Government member responsible for the area of

local administration.

Article 49.

Amendment to Law No. 2/2007 of January 15

Articles 4, 8 and 14 of Law No. 2/2007 of January 15, amended by the Laws

n. ºs 22-A/2007, June 29, 67-A/2007, December 31, 3-B/2010, of 28 of

April, and 55-A/2010, of December 31, shall be replaced by the following:

" Article 4.

[...]

1-[...].

2-[...].

CHAIR OF THE COUNCIL OF MINISTERS

3-[...].

4-[...].

5-[...].

6-[...].

7-For the purposes of the provisions of the preceding paragraphs and with a view to ensuring the

budgetary consolidation of public accounts, in exceptional situations and

transitional, may be established, by law, limits to the practice of acts which

determine the assumption of financial burden with impact on accounts

public by local authorities, specifically:

a) The recruitment of workers;

b) The conclusion of contracts for the procurement of consultancy services and

technical advice;

c) Remunerative valuations of employees in public functions and

other servers of the organs and services of local authorities.

8-For the purposes of the provisions of this Article may also be

established, by law, information and reporting duties having in view

enable the national authorities with the relative aggregate information,

in particular, to the organisation and management of organs and services of the authorities

places, the recruitment of workers and the conclusion of contracts of

acquisition of services by the various bodies and services of local authorities.

9-To non-compliance with the measures and duties to which the figures relate

previous Article 50 (7) of this Law and in the

n Article 92 (3) of the Budget Framework Act passed by the Law

n ° 91/2001 of August 20, amended and republished by Law No 52/2011,

of October 13.

CHAIR OF THE COUNCIL OF MINISTERS

Article 8.

[...]

1-[...].

2-[...].

3-[...]:

a) [...];

b) [...];

c) [...];

d) [...].

4-[...].

5-[...].

6-[...].

7-[...].

8-[...].

9-The provisions of this Article shall apply to companies in the business sector

of the State.

Article 14.

[...]

1-[...].

2-[...].

3-[...].

CHAIR OF THE COUNCIL OF MINISTERS

4-[...].

5-[...].

6-[...].

7-[...].

8-When the special taxation regime of the groups of

societies, the spill focuses on the individual taxable profit of each

one of the group's companies, without prejudice to the provisions of Article 115 of the

IRC Code.

9-[ Previous Article No 8 ].

10-[ Previous Article No 9 ].

11-[ Previous Article No 10 ]. "

Article 50.

Confirmation of the tax and contributory situation in the context of payments

performed by local authorities

It shall apply to local authorities, with respect to the confirmation of the tax situation and

contributor, the scheme laid down in Article 31 of the Decree-Law No. 155/92, 28 of

July, changed by the Decrees-Laws n. ºs 275-A/93, of August 9, and 113/95, of 25 of

May, by Law No. 10-B/96 of March 23, by the Decree-Law No. 190/96, of 9 of

October, by Law No. 55-B/2004 of December 30 and by the Decree-Law No 29-A/2011,

of March 1.

CHAIR OF THE COUNCIL OF MINISTERS

Article 51.

Decentralization of skills for municipalities in the field of education

1-During the year 2012, is the Government authorized to transfer to all municipalities

of the continent the appropriations entered in the budget of the Ministry of Education and Science,

increased updating on the terms equivalent to the expected inflation, referring to

skills to be decentralized in the field of education, concerning:

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

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

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

c) Appropriations corresponding to the change in the number of beneficiaries under the

school social action, referring to the 2008-2009 school year, pursuant to the

Decree-Law No. 55/2009 of March 2.

2-During the year 2012, is the Government authorized to transfer to the municipalities that

have concluded or come to conclude contracts for implementation under Article 12.

of the Decree-Law No. 144/2008 of July 28, as amended by the Laws No. 3-B/2010, of 28 of

April, and No 55-A/2010 of December 31, the appropriations entered in the budget of the

Ministry of Education and Science, referring to:

a) Non-lecturer staff of basic education;

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

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

3-In 2012, the transfers of resources for payment of expenses concerning personnel

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

remuneration of the civil service.

CHAIR OF THE COUNCIL OF MINISTERS

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

financing of the provisions of the ( b ) and c ) of paragraph 2 are updated on the terms

equivalent to expected inflation.

5-It is entered in the budget of the general charges of the State a sum of € 23689267

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

no 144/2008 of July 28, as amended by the Laws No 3-B/2010 of April 28, and

n 55-A/2010, of December 31.

6-A The ratio of monies transferred under this article is advertised upon

would pore from the members of the Government responsible for the areas of finance, education and

of science.

Article 52.

Metropolitan areas and associations of municipalities

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

Laws No. 45/2008, and 46/2008, of August 27, as amended by Law No. 55-A/2010, 31 of

December, to be entered in the budget of the general charges of the State, are the ones listed

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

Article 53.

Financial aid and technical and financial cooperation

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

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

by the Leis n. ºs 22-A/2007, June 29, 67-A/2007, December 31, 3-B/2010, of

April 28, and 55-A/2010, of December 31, as well as for the completion of projects

in progress, taking into account the period of application of the respective programmes of

funding and the principles of equity and balance in the territorial distribution.

CHAIR OF THE COUNCIL OF MINISTERS

Article 54.

Retention of municipal funds

It constitutes own revenue from the Directorate General of Local Authorities, under the terms of the c )

of Article 6 (2) of the Regulatory Decree No. 44/2007 of April 27, the retention of the

percentage of 0.1% of the ETF of each municipality of the continent.

Article 55.

Rules regarding the cabification and assumption of appointments in the administration

location

Matters relating to the cabification and assumption of commitments in local administration

will be subject to regulation in portaria to be approved up to 60 days after entry into force

of this Law.

Article 56.

Violation of rules on commitments

1-Economic agents who proceed to the supply of goods or services without the

appointment document or order note or analogue document has the

number of cabling and the clear identification of the issuing entity will not be able to claim

of the local municipality the respective payment.

2-The leaders or equants who take commitments or issue notes of

order or analogous documents that do not display the number of cabling inrush

in disciplinary, financial, civil and criminal responsibility.

3-By the end of the year 2012, and without prejudice to the provisions of the preceding paragraphs, the

entities included in the local administration subsector reduce to a minimum 10% of the

average value of the assumed and unpaid charges (EANP) and the arrears

with more than 90 days registered in the Integrated Administration Information System

Location (SIIAL) between June and December 2011.

CHAIR OF THE COUNCIL OF MINISTERS

4-Without prejudice to the provisions of the preceding paragraph, by the end of the month of June 2012 the

municipalities reduce to a minimum 5% of the average EANP and payments value in

delay with more than 90 days recorded in SIIAL between June and December 2011.

Article 57.

Municipal borrowing in 2012

1-Net indebtedness of each municipality on December 31, 2012 cannot be

higher than the one observed on December 31 of the previous year.

2-Atries the need to achieve the targets and objectives of fiscal stability

arising from the application of PAEF, the value of net borrowing during the year of

2012, calculated pursuant to Law No. 2/2007 of January 15, amended by the Laws

n. ºs 22-A/2007, June 29, 67-A/2007, December 31, 3-B/2010, of 28 of

April, and 55-A/2010, of December 31, may not exceed 62.5% of the amount of the

revenue from municipal taxes, from the holdings of the municipality in the ETF,

of the participation in the IRS, of the spill, and of the participation in the results of the entities of the

local business sector relating to the previous year.

3-The amount of debt of each municipality regarding medium and long loans

deadline may not exceed by December 31, 2012, 62.5% of the sum of the amount of

revenue referred to in Article 39 (2) of Law No 2/2007 of January 15, amended

by the Leis n. ºs 22-A/2007, June 29, 67-A/2007, of December 31, 3-B/2010,

of April 28, and 55-A/2010, of December 31, relating to the previous year.

4-The municipalities that January 1, 2012 do not comply with borrowing limits

net provided for in paragraph 2 shall, in 2012, and in each of the subsequent years until

the said limit shall be met, reduce to a minimum 10% of the amount exceeding the

respective net borrowing limit.

CHAIR OF THE COUNCIL OF MINISTERS

5-In case of failure to comply with the stipulation in the preceding paragraph, the provisions of the

n Article 5 (4) of Law No 2/2007 of January 15, amended by the Laws

n. ºs 22-A/2007, June 29, 67-A/2007, December 31, 3-B/2010, of 28 of

April, and 55-A/2010, of December 31.

6-The municipalities that January 1, 2012 do not comply with borrowing limits

constants of paragraph 3 shall during the year 2012 carry out amortizations in amount

equal to or greater than those carried out during the previous year, by also giving them a vetting of

possibility of hiring new medium and long term loans.

7-During the year 2012 shall the municipalities referred to in the preceding paragraph submit to the

Directorate General of Local Authorities the plan of depreciation for the five years

following.

8-It shall be suspended in the year 2012 the provisions of Article 39 (5) and (39) of Law No 2/2007,

of January 15, amended by the Leis n. ºs 22-A/2007, June 29, 67-A/2007, 31

of December, 3-B/2010, of April 28, and 55-A/2010, of December 31.

9-Can be excepted from the provisions of paragraphs 1 and 2 a borrowing, the

authorising by dispatch of the member of the Government responsible for the area of finance, in

exceptional situations duly substantiated and taking into consideration the situation

economic and financial of the Country.

Article 58.

Municipal Emergency Fund

1-A The spending authorisation referred to in Article 13 (1) of the Decree-Law

n ° 225/2009 of September 14 is set at € 3000000.

2-In 2012, recourse to the Municipal Emergency Fund enshrined in the

Decree-Law No. 225/2009 of September 14, without verification of the requirement of

declaration of public calamity situation, provided that conditions are met

exceptional recognized by resolution of the Council of Ministers.

CHAIR OF THE COUNCIL OF MINISTERS

3-In 2012, recourse to the Municipal Emergency Fund by municipalities is permitted

identified in the Resolution of the Council of Ministers No. 2/2010 of January 13 in

implementation of the contracts-programme concluded in 2010 and 2011 and with implementation

multiannual.

Article 59.

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

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

by the Laws n. ºs 3-B/2010, April 28, and 55-A/2010 of December 31, go on

following wording:

" Article 4.

[...]

1-[...].

2-[...].

3-[...].

4-In 2012, the transfers of resources for payment of the expenses to which

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

expected variation in the remuneration of the civil service.

5-A as of 2013, the transfers of financial resources to which the

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

updated according to the rules applicable to transfers to the authorities

locations.

Article 7.

[...]

1-[...].

CHAIR OF THE COUNCIL OF MINISTERS

2-[...].

3-In 2012, the transfers of resources for payment of the expenses to which

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

predicted inflation.

4-A as of 2013, the transfers of financial resources to which the

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

applicable to transfers to local authorities.

Article 8.

[...]

1-[...].

2-[...].

3-[...].

4-In 2012, the transfers of resources for payment of the expenses to which

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

predicted inflation.

5-A as of 2013, the transfers of financial resources to which the

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

applicable to transfers to local authorities.

6-[...].

Article 9.

[...]

1-[...].

CHAIR OF THE COUNCIL OF MINISTERS

2-In 2012, the transfers of resources for payment of the expenses to which

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

predicted inflation.

3-A as of 2013, the transfers of financial resources to which the

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

applicable to transfers to local authorities.

Article 10.

[...]

1-[...].

2-[...].

3-[...].

4-In 2012, the transfers of resources for payment of the expenses to which

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

predicted inflation.

5-A as of 2013, the transfers of financial resources to which the

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

applicable to transfers to local authorities.

Article 11.

[...]

1-[...].

2-[...].

3-[...].

CHAIR OF THE COUNCIL OF MINISTERS

4-In 2012, the transfers of resources for payment of the expenses to which

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

predicted inflation.

5-A as of 2013, the transfers of financial resources to which the

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

applicable to transfers to local authorities.

6-[...]. "

Article 60.

Transfer of heritage and equipment

1-It is transferred to municipalities the entitlement of ownership right of buildings

affections to schools that are under municipal management under the terms of the d ) from the

n Article 2 (1) and Articles 8, 12 and 13 of the Decree-Law No 144/2008 of 28 of

July, amended by the Leis n. ºs 3-B/2010, of April 28, and 55-A/2010, of 31 of

December.

2-A present law constitutes title rather for the transfer provided for in the preceding paragraph,

being dispensed with any other formalities, specifically those established in the

enforcement contracts concluded in accordance with Article 12 of the Decree-Law

no 144/2008 of July 28, as amended by the Laws No 3-B/2010 of April 28, and

55-A/2010, of December 31.

Article 61.

Amendment to the Organic Law No. 1/2007 of February 19

Article 7 of the Organic Law No. 1/2007 of February 19, amended by Organic Laws

n. 1/2010, March 29, and 2/2010, of June 16, is replaced by the following:

CHAIR OF THE COUNCIL OF MINISTERS

" Article 7.

[...]

1-[...].

2-[...].

3-For the purposes of the provisions of the preceding paragraphs and with a view to ensuring the

budget consolidation of public accounts, they can, in situations

exceptional and transitional, be established, by law, limits to the practice of

acts, by the own organs of the Autonomous Regions, which determine the

assumption of financial burden with impact to the level of the public deficit,

specifically:

a) The recruitment of workers for the organs and services of the

regional administrations;

b) The conclusion of contracts for the procurement of consultancy services and

technical advice;

c) Remunerative valuations of employees in public functions and

other servers of the public services of the perimeter of the

regional administrations.

4-For the purposes of the provisions of this Article may also be

established, by law, information and reporting duties having in view

enable the national authorities with the relative aggregate information,

in particular, to the organisation and management of regional bodies and services, to the

recruitment of workers and the conclusion of procurement contracts of

services by the various bodies and services of regional administrations.

5-To non-compliance with the measures and duties to which the figures relate

previous Article 16 (4) of Article 16 (4) shall apply. "

CHAIR OF THE COUNCIL OF MINISTERS

CHAPTER V

Social security

Article 62.

Management balance of the Institute of Employment and Vocational Training, I.P.

1-The management balance of the Institute of Employment and Vocational Training, I.P. (IEFP,

I. P.), is transferred to the IGFSS, I.P., and constitutes revenue from the security budget

social.

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

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

held in the IEFP, I.P., by dispatch of the members of the Government responsible for the

areas of finance, economy, employment, solidarity and social security.

Article 63.

Mobilization of assets and recovery of social security credits

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

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

credits held by social security institutions, when they check to carecerem the

same of justification or are insufficiently documented or when their

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

Article 64.

Management of funds under capitalization scheme

The provisions of Article 6 (8) of the Budgetary Framework Act adopted by the Law

n. 91/2001, of August 20, amended and republished by Law No. 52/2011, 13 of

October, does not waiver the individualized accounting record of all streams

financial, albeit merely scriptural, associated with the operations referred to therein.

CHAIR OF THE COUNCIL OF MINISTERS

Article 65.

Disposal of credits

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

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

economic and financial viabilization processes involving the taxpayer.

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

credits.

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

by the member of the Government responsible for the area of solidarity and social security.

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

a) Of the debtor taxpayer;

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

respect the period of the exercise of your office;

c) From entities with an equitable heritage interest.

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

Article 66.

Representation of social security in the special processes of recovery of

companies and insolvency

In the special business recovery processes and insolvency proceedings provided for in the Code of

Insolvency and Corporate Recovery, compete with the IGFSS, I.P., define the position of the

social security, cabling to the Institute of Social Security, I.P. (ISS, I.P.), ensure the

respective representation.

CHAIR OF THE COUNCIL OF MINISTERS

Article 67.

Transfers to capitalization

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

heritage, are transferred to the FEFSS.

Article 68.

Transfers for active employment policies and vocational training during the

year of 2012

1-From budgeted contributions within the framework of the previdential system, constitute revenue

own:

a) Of the IEFP, I.P., aimed at employment policy and vocational training,

€ 481000000;

b) From IGFSE, I.P., aimed at employment policy and vocational training, €

3512327;

c) From the Authority for the Conditions of Work (ACT), aimed at the improvement of the

working conditions and the policy of hygiene, safety and health at work, € 23

415517;

d) From the National Agency for Qualification, I.P. (ANQ, I.P.), intended for politics

of employment and vocational training, € 4000000;

e) From the Directorate-General for Employment and Labour Relations, aimed at the

employment policy and vocational training, € 1170776.

2-Constituents own revenue of the Autonomous Regions of the Azores and Madeira,

respectively, € 8916728 and € 10408419, intended for employment policy and

vocational training.

CHAIR OF THE COUNCIL OF MINISTERS

Article 69.

Disclosure of lists of taxpayers

It is applicable to debtors to social security for the dissemination of lists provided for in the

point ( a ) of Article 64 (5) of the General Tax Act (LGT), passed by the Decree-Law

n. 398/98, of December 17.

Article 70.

Suspension of the scheme of updating the value of the indexing of social supports, of the

pensions and other social benefits

It is suspended during the year 2012:

a) The annual updating scheme of the indexing of social supports (IAS),

keeping in force the value of € 419.22 set out in Article 3 of the

Decree-Law No 323/2009 of December 24, as amended by Law No. 55-A/2010,

of December 31;

b) The scheme for the updating of pensions and other social benefits allocated

by the social security system, provided for in articles 4, 5 and 6 of the Law

n 53-B/2006 of December 29, as amended by Decree-Law No. 323/2009, of

December 24, and by the Leis n. ºs 3-B/2010, of April 28, and 55-A/2010, of 31

of December;

c) The scheme for updating the pensions of the convergent social protection scheme,

set out in Article 6 of Law No 52/2007 of August 31, amended by the Law

n. 11/2008 of February 20 by the Decree-Law No. 323/2009 of 24 of

December, and by the Law No. 55-A/2010 of December 31.

Article 71.

Freezing of the nominal value of pensions

1-In the year 2012, they are not the subject of updating:

CHAIR OF THE COUNCIL OF MINISTERS

a) The values of statutory disability and old-age regulatory pensions of the general scheme

of social security, pensions for permanent disability for work, the

pensions for death and for occupational disease and too much pensions, subsidies and

complements, provided for in the Portaria No. 1458/2009 of December 31,

assigned on a date prior to January 1, 2010;

b) The values of retirement pensions, retirement, invalidity and other pensions,

grants and add-ons awarded by the CGA, I. P, provided for in the Portaria

n. 1458/2009 of December 31, awarded on a date prior to January 1 of

2012.

2-The provisions of the preceding paragraph shall not apply to pensions, allowances and add-ons

whose values are automatically updated by indexing to the remuneration of

workers on the asset, which are subject to the expected remunerative reduction in the

this law, with the exception of the pensions updated under Article 12 (1) of the

Decree-Law No. 43/76 of January 20.

3-Except as yet from the provisions of the paragraph a) of paragraph 1, the minimum pensions of the scheme

general social security, the pensions of the special social security scheme of the

agricultural activities (RESSAA), the pensions of the non-contributory scheme and schemes

equated with the non-contributory scheme, the pensions of the transitional schemes of the

agricultural workers and the supplement by dependence, the updating of which is listed

would pore from the member of the government responsible for the area of solidarity and security

social.

Article 72.

Amendment to Law No. 21/85 of July 30

1-Article 67 of the Statute of Judicial Magistrates, adopted by Law No. 21/85, of 30

of July, shall be replaced by the following:

CHAIR OF THE COUNCIL OF MINISTERS

" Article 67.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-A pension is calculated as a function of all remunerations on which

has focused on the respective discount, not the illiquid pension of the

judicial magistrate jubilee being superior to the remuneration of the judge on the asset

of the net identical category of the quotas for the General Box of

Retirements.

7-[...].

8-[...].

9-[...].

10-[...].

11-[...].

12-[...].

13-[...]. "

2-Is added to the Statute of Judicial Magistrates, approved by Law No. 21/85, of 30 of

July, Article 32-B, with the following wording:

CHAIR OF THE COUNCIL OF MINISTERS

" Article 32-B

Extraordinary contributions of retirees

The retirement pensions of the juiced magistrates may be the subject of

extraordinary contributions in the terms of the State Budget Act. "

Article 73.

Amendment to Law No. 47/86 of October 15

1-Article 148 of the Statute of the Public Prosecutor's Office, adopted by Law No. 47/86, of 15 of

October, it shall be replaced by the following:

" Article 148.

[...]

1-[...].

2-[...].

3-[...].

4-A pension is calculated as a function of all remunerations on which

has focused on the respective discount, not the illiquid pension of the

jubilant magistrate being superior to the remuneration of the judge in the asset of

net identical category of quotas for the General Box of Retirements.

5-[...].

6-[...].

7-[...].

8-[...].

9-[...].

10-[...]. "

CHAIR OF THE COUNCIL OF MINISTERS

2-Is added to the Statute of the Public Prosecutor's Office, approved by Law No. 47/86, of 15 of

October, Article 108-B, with the following wording:

" Article 108-B

Extraordinary contributions of retirees

The retirement pensions of the juiced magistrates may be the subject of

extraordinary contributions in the terms of the State Budget Act. "

Article 74.

Amendment to Law No. 110/2009 of September 16

1-In the face of the significant decrease in contributions, the need to combat the

evidential evasion and listening to the specifics of clearance of the base of

own contribution of some economic activities, urge to make adjustments

in the contributory scheme of the category of self-employed workers, as well as adjust

the system of prestational regularization of debt to social security.

2-Article 5 of Law No 110/2009 of September 16, as amended by Law No. 119/2009, of

December 30, by the Decree-Law No. 140-B/2010 of December 30, and by the Law

n 55-A/2010 of December 31, it shall be replaced by the following:

" Article 5.

[...]

1-[...]:

a) [...];

b) [...];

c) [...];

d) [...];

e) [...];

CHAIR OF THE COUNCIL OF MINISTERS

f) [...];

g) [...];

h) [...];

i) [...];

j) [...];

l) [...];

m) [...];

n) [...];

o) [...];

p) [...];

q) [...];

r) [...];

s) [...];

t) [...];

u) [...];

v) [...];

x) Article 11 of the Regional Legislative Decree No. 12 /93/M of 23

of July, as amended by the Regional Legislative Decree no. 22 /98/M,

of September 18;

z) [...];

aa) [...];

bb) [...];

CHAIR OF THE COUNCIL OF MINISTERS

cc) [...];

dd) [...];

ee) [...];

ff) [...];

gg) [...];

hh) [...];

ii) [...];

jj) [...];

ll) [...];

mm) [...];

nn) [...];

oo) [...];

pp) [...];

qq) [...];

rr) [...];

ss) [...].

2-[...]. "

3-Articles 62, 97, 99, 134, 145, 165, and 168, 165 and 168 of the Regimes Code

Contributors to the Social Security Previdential System, approved in annex to the Act

n 110/2009 of September 16, amended by Law No. 119/2009 of December 30,

by Decree-Law No 140-B/2010 of December 30 and by the Law No. 55-A/2010 of 31

of December, they are replaced by the following:

CHAIR OF THE COUNCIL OF MINISTERS

" Article 62.

[...]

[...]:

a) [...];

b) [...];

c) [...];

d) The members of the internal supervisory bodies of persons

legal, whatever the end proceeded, which do not meet

compulsorily covered by the social protection scheme

converged from workers in public functions and who have not

optioned, in the legal terms, by different social protection regime of

compulsory registration;

e) The members of the remaining statutory bodies of legal persons,

whatever the end proceeded, that do not meet

compulsorily covered by the social protection scheme

converged from workers in public functions and who have not

optioned, in the legal terms, by different social protection regime of

compulsory registration.

CHAIR OF THE COUNCIL OF MINISTERS

Article 97.

[...]

They are covered by the general scheme, with the specificities provided for in the present

subsection, workers engaged in professional activity in local fisheries

and coastal, under the authority of a fishing shipowner or their representative

legal, as well as the owners of local and coastal fishing vessels, which

integrate crew rol and exert effective professional activity in these

craft, and still the catchers of marine species and the fishermen

apeados.

Article 98.

[...]

1-A contribution for employees who are active in fishing

local and coastal and the owners of vessels, which integrate the rol of

crew and exert effective professional activity on these vessels,

corresponds to 10% of the gross value of the fish sold in lota, to be redeed

in accordance with the respective parties.

2-A contribution on catchers of marine species and the

attached fishermen, as well as to other subjects who are authorized to

first sale of fresh fish, out of the loes, corresponds to 10% of the

value of the gross product of the fish sold according to the respective

notes of sale.

3-A The contribution referred to in the previous figures amounts to the application of the rate

contributor to the basis of incidence and determines the respective remuneration to

record.

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4-The provisions of paragraphs 1 and 3 shall apply to employees and owners of

vessels carrying out their activity on board vessels of

coastal fishing which, at the date of the entry into force of this Code,

were covered by Article 34 (2) of the Decree-Law No 199/99,

of June 8.

5-[ Previous Article No 4 ].

6-A collection of the contributions referred to in paragraphs 1 and 2 is carried out by the

entity that exploit the lota, in the act of the sale of the fish in lota or in the

act of the delivery of the note of sale, as applicable.

Article 99.

Contributory rate

1-A fee for the purposes of calculating the remuneration of the subjects covered by the

article 97 and regulated by Article 98 corresponds to 29%, being,

respectively, from 21% and 8% to the employing entities and to the

workers.

2-Regarding the owners who integrate the crew rol, the fee

provided for in the preceding paragraph shall apply for as long as the respective

income provenham unique and exclusively from the exercise of the activity

of local or coastal fishing.

CHAIR OF THE COUNCIL OF MINISTERS

Article 134.

[...]

1-Are compulsorily covered by the workers ' scheme

independent, with the specificities provided for in this title, the

agricultural producers that exert effective professional activity in the

farm or equiped farm as well as the respective spouses who

exercise effective and regularly professional activity on the farm.

2-For effects of the previous number:

a) [...];

b) [...].

Article 139.

[...]

1-[...]:

a) [...];

b) [...];

c) [...];

d) The owners of local and coastal fishing vessels, which

integrate crew rol and exert effective professional activity

in these vessels;

e) The catchers of marine species and the apeated fishermen.

2-[...].

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100

3-The subjects provided for in points d) and e) are excluded from the scheme of

independent worker listening to the specificity of clearance of the

contributory basis of its activity, being subject to the scheme provided for in the

articles 97 to 99.

Article 145.

[...]

1-[...].

2-[...].

3-In the case of restarts of activity, the framework produces effects in the 1.

day of the month of the restart.

4-[...].

5-[...].

Article 165.

[...]

1-[...].

2-Without prejudice to the provisions of the following and in paragraphs 3 and 4 of the article

next, in the event of a restart of activity, the basis of contributory incidence

is determined in the following terms:

a) Corresponds to the step taken in October last if the cessation

occur in the course of 12 months of production of effects of the

positioning referred to in Article 163 (5);

b) It is set at 1. Step when not to check exercise

activity in the previous 12 months.

3-[...].

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101

4-[...].

Article 168.

[...]

1-[...]

2-[ Revoked ] .

3-It is set at 28.3% the contributory rate to be borne by agricultural producers and

respective spouses, whose income provenham unique and exclusively

of the exercise of agricultural activity.

4-[...].

5-[ Revoked ] .

6-[ Revoked ] . "

4-A Subsection II of Section III of Chapter II of Part II of the Code of Regimes

Contributors to the Previdential Social Security System, approved in annex to the Law n.

110/2009, of September 16, as amended by Law No. 119/2009 of December 30, by the

Decree-Law No 140-B/2010 of December 30 and by the Law No. 55-A/2010 of 31 of

December, it goes on to have the following epitographer: " Local and coastal fishing workers,

catchers of marine species and apeated fishermen ".

5-It is repealed the point l) of Article 273 (1) of the Code of Contributive Regimes of the

The Previdential Social Security System, approved in annex to Law No. 110/2009, of 16

of September, amended by Law No. 119/2009, of December 30, by the Decree-Law

n 140-B/2010, of December 30, and by Law No. 55-A/2010 of December 31.

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102

Article 75.

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

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

n. 112/2004 of May 13 and by the Laws n. 64-A/2008 of December 31, and

3-B/2010 of April 28, it shall be replaced by the following:

" Article 13.

[...]

1-[...].

2-[...].

3-The number of benefits referred to in the preceding paragraph may be extended to

60 if the exequinum debt exceeds 50 units of account at the time of

authorization, or, regardless of the value of the exequinum debt, in the case

of natural persons who do not find themselves in the process of reversal.

4-The number of benefits provided for in paragraph 2 may be extended to 120 since

that, cumulatively, if you check the following conditions:

a) [...];

b) [...];

c) [...].

5-For natural persons who do not find themselves in the process of reversal the

number of benefits provided for in paragraph 2 may be extended to 120 since

that, cumulatively, if you check the following conditions:

a) The exequinum debt exceeds 50 units of account at the time of

authorization;

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103

b) The executed will provide the idonic warranty or require its exemption and the

same be granted.

6-For the purposes of the provisions of the preceding paragraphs, the setting of the number of

benefits to be authored are not conditional on a minimum limit of

payment. "

Article 76.

Amendment to Regulatory Decree no 1-A/2011 of January 3

1-Articles 80 and 86 of the Regulatory Decree no 1-A/2011 of January 3 pass the

have the following wording:

" Article 80.

[...]

1-[...].

2-Payment in installments may be authorized as long as it occurs that

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

only, and it should not exceed 60 benefits.

3-Whenever the executed is a natural person, the number of benefits

referred to in paragraph 2 may be extended to 120 provided that, cumulatively, if

check the following conditions:

a) The exequinum debt exceeds 50 units of account at the time of

authorization;

b) The executed will provide the idonic warranty or require its exemption and the

same be granted.

4-Whenever the executed is a legal person, the number of benefits

referred to in paragraph 2 may be extended to 120 provided that, cumulatively, if

check the following conditions:

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104

a) The exequinum debt exceeds 500 units of account;

b) The executed pay idónea guarantee or the same one finds

constituted;

c) Be demonstrated notorious financial and predictable difficulty

economic consequences.

5-For the purposes of the provisions of the preceding paragraphs, the setting of the number of

benefits to be authored are not conditional on a minimum limit of

payment.

Article 86.

[...]

1-A change in the framework of boat owners who

integrate crew rol, catchers of marine species and the

fishermen apeered to the general scheme of the workers on account of

outrain produces effects from January 1, 2012.

2-The workers referred to in the preceding paragraph shall retain the right to

protection in the eventualities of disease and parenthood, in the terms

applicable to workers framed in the general scheme for employees

on account of an outrain. "

2-Article 34 of the Regulatory Decree no 1-A/2011 of January 3 is repealed.

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105

CHAPTER VI

Active operations, regularizations and guarantees of the State

Article 77.

Provision of loans and other active operations

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

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

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

to the contractual amount equivalent to € 3200000000, including the eventual capitalization

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

consolidation of state credits.

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

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

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

the restructuring or consolidation of credits.

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

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

of previous loans, including the exchange of the currency of credit, or to remand them

credits of those resulting.

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

conditions of the operations carried out under this Article.

Article 78.

Mobilization of assets and recovery of credits

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

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

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

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106

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

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

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

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

originally beholdant, and these conditions may apply in the regularization

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

social security, in the terms of the legal regime applicable to these debts;

b) Redefinition of payment conditions and, in duly cases

grounded, reduction or remission of the value of loan credits

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

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

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

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

insertion or borrowers with manifest financial incapacity;

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

upon conversion of credit into capital of debtor companies;

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

securities and other financial assets;

e) Divestition of claims and other financial assets;

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

of the exercise of the right of creditor preferable or guaranteed in sales office at

executive process or in liquidation of the insolvency proceedings.

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

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

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

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

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107

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

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

procedure by negotiation or carried out by direct adjustment;

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

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

economic-financial;

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

cooperatives and associations of residents to municipalities where those have the

your headquarters;

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

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

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

State, in duly substantiated cases.

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

conditions of the operations carried out under this Article.

4-A collection of state claims held by DGTF, arising from loans

granted by the State or other public entities, including public companies,

which have forwarded to you the respective rights, take place by the process

of tax execution pursuant to the terms set out in the Code of Procedure and Process

Tributary, constituting the debt certificate issued by the DGTF executive title for the

effect.

Article 79.

Acquisition of assets and assumption of liabilities and liabilities

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

finance, with the faculty of delegation:

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108

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

restructuring and financial sanitation;

b) To assume liabilities and liabilities or to acquire credits on companies

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

strategic of restructuring and financial sanitation or in the framework of

settlement processes.

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

budget entered in Chapter 60 of the Ministry of Finance.

Article 80.

Limit of the benefits of rental transactions

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

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

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

maximum of € 96838000.

Article 81.

Anticipation of community funds

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

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

community initiatives and Cohesion Fund, should be regularised by the end of the

budget exercise of 2013.

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

provisions of the following number, exceed at each time:

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

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

of Cohesion € 1500000000;

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109

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

and Agricultural Guarantee (Agricultural Guarantee), by the European Agricultural Fund of

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

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

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

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

compensator fund.

4-The limits referred to in paragraph 2 include the anticipations already carried out until 2011.

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

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

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

Terms of Council Regulation (EC) No 1290/2005 of June 21, 2005,

relating to the financing of the Common Agricultural Policy.

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

previous periods of programming and the implementation of the QREN relatively to the

programmes co-financed by the ESF, including community initiatives, lies the Government

authorized to anticipate payments on account of Community transfers from the Union

European with support in social security funds that cannot exceed each

moment, considering the anticipations made since 2007, the amount of

€ 200000000.

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

end of fiscal year 2013, staying for such the IGFSS, I.P., authorized to

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

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110

Article 82.

Principle of the treasury unit

1-Without prejudice to the provisions of the following number, the entire movement of funds from the

Autonomous services and funds, including those whose financial and heritage management if

governs rege by the legal regime of the business sector of the State, is carried out by recourse to the

banking services made available by the Institute of Treasury and Credit Management

Public, I.P. (IGCP, I.P.).

2-Are waived from the fulfillment of the treasury unit:

a) The schools of non-higher education;

b) The services and bodies which, by legal provision, are excepted from their

compliance;

c) In exceptional situations as such recognized by dispatching the member of the

Government responsible for the area of finance, after appearing prior to the IGCP, I.P..

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

terms set out in Article 115 of Law No 62/2007 of September 10, amended by the

Law No. 55-A/2010 of December 31.

4-The exceptional cases of dispensation are the subject of express annual renewal, which is

preceded by prior opinion of the IGCP, I.P..

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

the retention of the transfers and refusal of the anticipations of twelfth, pursuant to

fix in the decree-budget implementation law.

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111

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

n. 1 promote its integration into the network of state collections, provided for in the scheme of the

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

by the Laws n. ºs 3-B/2000, of April 4, and 107-B/2003, of December 31, by the

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

control of own revenues.

7-The non-financial public companies must maintain their availabilities and

financial applications to the IGCP, I.P., pursuant to paragraph 1, by sensing them to that

applicable effect of the State treasury regime, approved by the Decree-Law

no 191/99 of June 5, as amended by the Laws n. 3-B/2000 of April 4, and

107-B/2003, of December 31.

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

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

State.

Article 83.

Re-privatization and divestant operations

For the reprivatizations to be carried out under the Act No. 11/90 of April 5, amended and

republished by Law No. 50/2011 of September 13, as well as for the alienation of others

social participations of the State, lies the authorized Government, through the member of the

Government responsible for the area of finance, with the faculty of delegation, to be hired, by

direct adjustment, among the pre-qualified companies referred to in Article 5 of the said Act, to

assembly of the divestance and public offering operations of shares, the

firm take and respective placement and too much associated operations.

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Article 84.

Maximum limit for the granting of guarantees by the State and other persons

public law collective

1-The maximum limit for the authorization of the granting of guarantees by the State in 2012 is

fixed, in terms of annual net flows, in € 2400000000, without prejudice to the

provisions of Article 95.

2-They are not covered by the limit set in the previous number the operations

resulting from deliberations taken within the European Union.

3-To the limit set out in paragraph 1 add the corresponding to guarantees of credit insurance, of

financial claims, insurance-escrow and investment insurance, to be granted by the State,

which may not exceed the amount equivalent to € 1000000000.

4-The maximum limit for the granting of guarantees by other legal persons of law

public, in 2012, is fixed, in terms of annual net flows, in € 10000000.

5-The Government refers quarterly to the Assembly of the Republic the listing of the projects

beneficiaries of guarantees under paragraphs 1 and 4, to which they shall also include the

respective individual physical and financial characterization, as well as the discrimination of

all supports and benefits provided to them by the State, in addition to the

guarantees granted under this Article.

Article 85.

Balances of Chapter 60 of the State Budget

1-The balances of appropriations allocated to the headings of the economic classification " Transfers

currents "," Subsidies "," Financial Assets "and" Other current expenses " entered in the

State budget for 2012, in chapter 60 of the Ministry of Finance, may be

used in expenses whose payment is achievable by February 15, 2013, since

that the obligation for the State has been constituted until December 31, 2012 and is

on that date known or estimable the amount required for your fulfillment.

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2-The amounts used in the terms of the preceding paragraph shall be deposited in special account

intended for the payment of the respective expenses, and such account shall be closed until 15

of February 2013.

Article 86.

Settlement charges

1-The State Budget ensures where necessary, by budgetary allocation

entered in Chapter 60 of the Ministry of Finance, the satisfaction of the obligations of the

extinct entities whose remaining asset was transmitted to the State in the seat of sharing,

up to the competition of the respective transferred value.

2-The provision of collateral provided for in Article 154 (3) of the Code of the

Commercial Societies, when, in the seat of sharing, the totality of the remaining asset is

transmitted to the state.

Article 87.

Processes of extinction

1-The strictly necessary current expenses that result from dissolution processes,

settlement and extinction of public and participative companies, services and other bodies,

are carried out through Chapter 60 of the Ministry of Finance.

2-In the framework of the processes referred to in the preceding paragraph involving transfers of

heritage for the State may proceed to the extinction of obligations, by

compensation and for confusion.

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CHAPTER VII

State funding and management of public debt

Article 88.

Funding of the State Budget

1-To cope with the financing needs arising from the implementation of the

State budget, including services and funds endowed with autonomy

administrative and financial, is the Government authorized, under the terms of the h ) of the article

161. of the Constitution and Article 90 of this Law, to increase indebtedness

direct global net, up to the maximum amount of € 13890000000.

2-To the limit set out in the preceding paragraph may add to the anticipation of financing

conceded by Article 16 (2) of the Approved Budgetary Framework Act

by Law No. 91/2001 of August 20, amended and Republicated by Law No. 52/2011, 13

of October.

Article 89.

Financing of housing and urban rehabilitation

1-Stay the IHRU, I. P., authorized:

a) To borrow, up to the limit of € 20000000, for the financing of

operations active within the scope of its business;

b) To use the borrowings under the letter (s) a ) of Article 110 (1)

of Law No. 67-A/2007 of December 31, as amended by Law No. 64-A/2008, of 31

of December, for the financing of urban rehabilitation promoted by

municipal chambers and urban rehabilitation societies and for the recovery of the

degraded housing stock.

2-The limit set out in paragraph a ) of the previous number competes for the effects of the global limit

provided for in the previous article.

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Article 90.

General conditions of financing

1-Under the terms of the h ) of Article 161 of the Constitution, is the Government authorized to

borrow amortizable loans and carry out other borrowing operations,

particularly reporting transactions with representative securities of debt

direct public of the State, irrespective of the rate and currency of denomination,

whose product of the issue, net of more and of less-valued, does not exceed, in the whole,

the amount resulting from the addition of the following values:

a) Amount of limits for the addition of direct global net borrowing

set out in accordance with Articles 88 and 96;

b) Amount of public debt redemptions carried out during the year, in the

respective due dates or to anticipate by convenience of management of the

debt, calculated, in the first case, second the contractual value of the amortization and,

in the second case, second the respective predictable cost of acquisition on the market;

c) Amount of other operations involving reduction of public debt,

determined by the cost of acquisition in the market of the subject debt reduction.

2-Public debt write-offs that are carried out by the Regularization Fund

of the Public Debt as an application of revenue from privatizations are not considered

for the purposes of the point b ) of the previous number.

3-The term of the loans to be issued and the borrowing operations to be carried out to the

under the provisions of paragraph 1, it may not be more than 50 years.

Article 91.

Debt denominated in currency other than euro

1-A currency exposure in currencies other than the euro may not surpass, in each

moment, 10% of the total direct public debt of the State.

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2-For the purposes of the provisions of the preceding paragraph, it is understood by currency exposure the

amount of financial liabilities, including those relating to operations of

financial derivatives associated with loan contracts, whose foreign exchange risk is not

find covered.

Article 92.

Floating debt

For satisfaction of transitional treasury needs and greater flexibility of management of the

issuance of founded public debt, lies the Government authorized to issue floating debt,

subjecting itself to the accumulated amount of live emissions at each time to the limit

maximum of € 30000000000.

Article 93.

Buying in market and exchange of debt securities

1-A to improve the conditions of trading and transaction of public debt securities

direct from the State, increasing the respective liquidity, and with a view to the improvement of the

state funding costs, lies the authorized Government, through the member of the

Government responsible for the area of finance, with faculty of delegation, to proceed to

early amortization of loans and to carry out market purchasing operations

or debt instrument exchange operations, amortizing them in advance

debt securities that, in this form, are withdrawn from the market.

2-The essential conditions of the operations referred to in the preceding paragraph, specifically

modalities of realization and debt instruments covered, are approved by the

member of the Government responsible for the area of finance and shall:

a) Safeguarding the general principles and objectives of direct public debt management

of the State, in particular those laid down in Article 2 of Law No. 7/98, of 3 of

February, amended by Law No. 87-B/98 of December 31;

b) Respect the value and market equivalence of debt securities.

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Article 94.

Management of direct government debt of the State

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

finance, to carry out the following direct public debt management operations of the State:

a) Substitution between the issuance of the various modalities of loans;

b) Strengthening appropriations for capital amortization;

c) Advance payment, total or partial, of loans already contracted;

d) Conversion of existing loans, in the terms and conditions of the issue or the

contract, or by agreement with the respective holders, when the conditions of the

financial markets thus advising you.

2-A In order to streamline the negotiation and transaction of representative securities of

public debt, it is still the authorized Government, through the member of the Government

responsible for the area of finance, with the faculty of delegation, to carry out operations of

reporting with representative securities of direct public debt of the State.

3-For the purposes of the provisions of the preceding article and figures, and with a view to the realization of

liquidity-boosting operations in secondary market, as well as intervention in

financial derivatives transactions imposed by the efficient active debt management

direct public of the State, may the IGCP, I. P. issue public debt, as well as the Fund

of Regularization of the Public Debt subscribe and, or, divest securities

representative of public debt.

4-The addition of direct global net borrowing that is necessary to give

compliance with the provisions of the preceding paragraph, up to the limit of € 1500000000, is

carried out by counterpart of a reduction, in the same amount, of the ceiling

provided for in Article 96.

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CHAPTER VIII

Initiative for the enhancement of financial stability

Article 95.

Extraordinary concession of personal guarantees of the State

1-Exceptionally, may the State grant guarantees, in 2012, pursuant to the law, to

enhancement of financial stability and availability of liquidity in the markets

financial.

2-The maximum limit for the authorization of the granting of guarantees provided for in the number

previous is € 29920000000 and add to the limit set out in Article 84 (1).

Article 96.

Funding

Exceptionally, to cope with the financing needs, with a view to the

enhancement of financial stability and provision of liquidity in markets

financial, is the Government authorized, under the terms of the h) of Article 161 of the

Constitution and Article 90, to increase direct global net borrowing up to the

amount of € 12000000000, which is to be increased to the maximum amount referred to in Article 88.

CHAPTER IX

Financing and transfers to the autonomous regions

Article 97.

Budgetary transfers to the autonomous regions

1-Pursuant to Article 37 of the Organic Law No. 1/2007 of February 19, as amended by the

Organic Laws n. ºs 1/2010, March 29, and 2/2010, of June 16, are transferred

the following monies:

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a) € 277949692 for the Autonomous Region of the Azores;

b) € 182260369 for the Autonomous Region of Madeira.

2-Pursuant to Article 38 of the Organic Law No. 1/2007 of February 19, as amended by the

Organic Laws n. ºs 1/2010, March 29, and 2/2010, of June 16, are transferred

the following monies:

a) € 55589938 for the Autonomous Region of the Azores;

b) € 0 (zero) for the Autonomous Region of Madeira.

3-Under the terms of the c ) of Article 4 (1) of the Organic Law No 2/2010 of 16 of

June, amended by Law No. 55-A/2010, of December 31, are further transferred to

Autonomous Region of Madeira € 50000000.

4-Under the principles of financial stability and reciprocating solidarity, in the

scope of the commitments made with the autonomous regions, in the transfers

arising from the paragraphs 1 and 2 are included all monies due by the end of 2012,

by hits from transfers arising from the application of the provisions of Articles 37 and 38.

of the Organic Law No. 1/2007 of February 19, amended by Organic Laws

n. ºs 1/2010, of March 29, and 2/2010, of June 16.

Article 98.

Budget transfers to the Autonomous Region of Madeira

For violation of the established borrowing limits in the year 2011 the transfers

referred to in paragraphs 1 and 2 of the preceding Article in respect of the Autonomous Region of Madeira

remain subject to the provisions of Article 36 of the Organic Law No. 1/2007 of February 19,

amended by Organic Laws No. 1/2010, of March 29, and 2/2010, of June 16.

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Article 99.

Financing needs of autonomous regions

1-Without prejudice to the provisions of Article 10 of the Organic Law No 2/2010 of June 16,

amended by Law No 55-A/2010 of December 31, and in respect of Article 87 of the

Budget Framework Act passed by Law No. 91/2001 of August 20,

amended and republished by the Law No. 52/2011 of October 13, which prevails on this

norm, the Autonomous Regions of the Azores and Madeira cannot agree

contractually new loans, including all forms of debt, which

imply an increase in their net borrowing.

2-Can be excepted from the provisions of the preceding paragraph, under the terms and conditions to

define by dispatching the member of the Government responsible for the area of finance, the

loans and depreciation earmarked for the financing of projects with

comprised of community funds and the regularization of overdue debts of the

autonomous regions.

3-The amount of regional net borrowing, compatible with the concept of

need for funding from the European System of National and Regional Accounts

(SEC95), is equivalent to the difference between the sum of the financial liabilities, any that

be its form, including, inter alia, the borrowings, the contracts of

financial leasing and debts to suppliers, and the sum of financial assets, in

special the cash balance, the deposits in financial institutions and the applications of

treasury.

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CHAPTER X

Direct Taxes

SECTION I

Tax on the income of natural persons

Article 100.

Amendment to the Income Tax Code of Singular People

Articles 2, 3, 5, 13, 20, 27, 31, 36-B, 37, 39-B, 39, 39-B, 39, 39, 39, 39, 39, 39.

41, 43, 44, 55, 57, 70, 72, 77, 82, 82, 83., 83, 92, 92, 92, 92, 92, 92, 92, 92.

97, 101, 115, 117, 127, and 130 and 130 of the Income Tax Code of the

Natural Persons, approved by the Decree-Law No. 442-A/88 of November 30,

abbreviately designated by the IRS Code, shall be replaced by the following:

" Article 2.

[...]

1-[...].

2-[...].

3-[...]:

a) [...];

b) [...]:

1) [...];

2) The meal allowance in the part where it exceeds in 30% the

legal limit established, or in 60% whenever the respective

allowance is awarded through meal vouches;

3) [...];

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4) [...];

5) [...];

6) [...];

7) [...];

8) [...];

9) [...];

10) [...].

c) [...];

d) [...];

e) [...];

f) [...];

g) [...].

4-When, in any form, cease the contracts underlying the situations

referred to in points a ), b ) and c) of paragraph 1, but without prejudice to the provisions of the

point ( d) of the same number, as to the benefits that continue to be

due even if the contract of employment does not subsist, or check the

cessation of the functions of public manager, administrator or manager of person

collective, as well as a representative of stable establishment of

non-resident entity, the auwound importances, to any title, stay

always subject to taxation:

a) For its entirety, dealing with public manager, administrator or

manager of a collective person, as well as a representative of

stable establishment of non-resident entity;

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b) In the part that exceeds the value corresponding to the average value of the

regular remuneration with character of retribution subject to

tax, earned in the last 12 months, multiplied by the number

of years or fraction of seniority or exercise of functions in the

debtor entity, in the remaining cases, save when in the 24 months

following is created new professional or business bond,

regardless of their nature, with the same entity, case in

that the importations will be taxed by the totality.

5-[...].

6-[...].

7-[...].

8-[...].

9-[...].

10-[...].

11-[...].

12-[...].

13-[...].

14-[...].

Article 3.

[...]

1-[...].

2-[...]:

a) [...];

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b) [...];

c) The most-valuable ones established in the scope of the generating activities of

corporate and professional income, defined in the terms of the

article 46 of the IRC Code, specifically those resulting from the

transfer to the private heritage of entrepreneurs of

any assets allocated to the company's asset and, well so, the others

gains or losses that, not finding themselves in these conditions,

are due to the operations referred to in Article 10 (1), when

attributable to entrepreneal income generating activities and

professionals;

d) [...];

e) [...];

f) [...];

g) [...];

h) [...];

i) [...].

3-[...].

4-Are excluded from taxation the income derived from activities

agricultural, forestry and animal husbandry, when the value of the proceeds or of the

recipes, in isolation, or in cumulation with the illiquid yields

subject, yet exempt, of this or other categories that should be or

have been encompassed, do not exceed by family household four times and

half the annual value of the IAS.

5-[...].

6-[...].

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Article 5.

[...]

1-[...].

2-[...]:

a) [...];

b) [...];

c) [...];

d) [...];

e) [...];

f) [...];

g) [...];

h) [...];

i) The value assigned to the associates as a result of the sharing which, in the

terms of Article 81 of the IRC Code, be considered

capital application income, as well as the value assigned to the

associated in the amortization of social parts without capital reduction;

j) [...];

l) [...];

m) [...];

n) [...];

o) [...];

p) [...];

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q) [...];

r) [...].

3-[...].

4-[...].

5-[...].

6-[...].

7-Havendo place for the assignment or cancellation of a swap or of an operation

exchange rate on time, with payment and receipt of regularization values,

the respective gains constitute income for the purposes of the ( q) from the

n. 2.

8-Being in cause of derivative financial instruments, the provisions of paragraph 10

of Article 49 of the IRC Code shall apply, with the necessary adaptations,

for the effects of IRS.

9-[...].

Article 10.

[...]

1-[...]:

a) [...];

b) Costly divestment of social parts, including their remand and

amortization with capital reduction, and other securities and,

well thus, the value assigned to the associates as a result of sharing

that, pursuant to Article 81 of the IRC Code, be considered

as well as more-valuable;

c) [...];

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d) [...];

e) [...];

f) [...];

g) [...].

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

7-[...].

8-In case of checking a permute of social parts in the conditions

mentioned in Article 73 (5) and 2 (2) of the Code of the

IRC, the attribution, as a result of such exchange, of the representative bonds

of the social capital of the acquiring company to the partners of the acquired society

does not give way to any taxation of the latter if the same

continue to value, for tax purposes, the new social parties by the

value of the old, determined in accordance with the established in this Code,

without prejudice to the taxation relating to the sums in cash which

are eventually assigned.

9-[...]:

a) [...];

b) It shall apply, with the necessary adaptations, the provisions of paragraph 10 of the

article 73 of the IRC Code.

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10-The one set out in paragraphs 8 and 9 is also applicable, with the necessary

adaptations, with respect to the allocation of parts, quotas or shares, in the

cases of merger or division to which Article 74 of the Code is applicable

IRC.

11-[...].

Article 13.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-Without prejudice to the provisions of Article 59 (2) and Article 78 (9), the

people referred to in the previous figures may not be part of more of the

that a household nor, integrating a household, be

considered to be autonomous taxable persons.

7-[...].

Article 18.

[...]

1-[...]:

a) [...];

b) [...];

c) [...];

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d) [...];

e) [...];

f) [...];

g) [...];

h) [...];

i) The most-valuable resulting from the onerous transmission of parts

representative of the capital of entities with head office or direction

effective in Portuguese territory, including its remand and

amortization with capital reduction and, well thus, the value assigned

to the associates as a result of the sharing that, in the terms of the article

81. of the IRC Code, be deemed to be more-worth, or of

other securities issued by entities that have

seat or actual direction, or even from parts of capital or other

securities when, not by checking these conditions, the

payment of the respective income is attributable to

stable establishment located in the same territory;

j) [...];

l) [...];

m) [...];

n) [...];

o) [...].

2-[...].

3-[...].

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Article 20.

[...]

1-[...].

2-[...].

3-Constituent income of taxable persons of IRS residing in territory

portuguese the profits or earnings obtained by non-resident entities

in Portuguese territory and there submitted to a tax regime clearly more

favorable, in the case where, in the terms and conditions of Article 66 of the Code

of the IRC, the same detain, directly or indirectly, even if

through mandatary, fiduciary or interposed person, at least 25% or

10% of the parts of capital, voting rights or the rights on the

income or the patrimonial elements of those entities, depending on the

cases, applying for the purpose, with the necessary adaptations, the scheme there

established.

4-For the purposes of the provisions of the preceding paragraph, the respective importances

integrate themselves as net income in category B, in cases where the

parts of capital or the rights are allocated to an entreprenetal activity

or professional, or in the category E, in the remaining cases.

5-[...].

Article 24.

[...]

1-[...].

2-[...]:

a) [...];

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b) There being no income, the value of use is equal to the value of the income

conditioned, determined under the legal criteria, no

owing, however, to exceed one third of the total remunerations

earned by the beneficiary;

c) [...].

3-In cases provided for in paragraph 5) of the b ) of Article 2 (3), the

yield in kind corresponds to:

a) In the case of loans granted by the employer without

interest or the reduced interest rate, to the value obtained by application to the

respective capital of the difference between the reference interest rate

for the type of operation in question, published annually by

would pore from the Minister of Finance, and the rate of interest that

eventually be supported by the beneficiary;

b) In the case of loans granted to the employee by others

entities, to the value corresponding to the part of the supported interest

by the employer.

4-[...].

5-[...].

6-[...].

7-[...].

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Article 27.

[...]

1-They are deductible to income, and up to their competition, the importances

expended by taxable persons who develop wear occupations

fast, in the constitution of sickness insurance, of personal accidents and of

life insurance that exclusively guarantee the risks of death, disability

or retirement by old age, in this latter case as long as the benefit is

guaranteed after the 55 years of age, as long as the same do not guarantee the

payment and this if you do not check, inter alia, for ransom or

advance, from any capital in debt during the first five

years, with the limit of five times the value of the IAS.

2-[...].

3-[...].

4-[...].

Article 31-The

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-A The evidence referred to in the preceding paragraph shall be carried out in accordance with the

procedure laid down in Article 139 of the IRC Code, with the

necessary adaptations.

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Article 35.

[...]

In the determination of the profit of agricultural activities can be always used the

criterion referred to in Article 26 (5) of the IRC Code.

Article 36-B

[...]

In case of change of regime of determination of taxable income

during the period in which the good is amortized, they should consider themselves in the

calculation of the most-worth the quotas practiced, taking into account the corrections

provided for in Article 64 (2) of the IRC Code, in respect of the period

where the taxable income is determined on the basis of accounting, and

the minimum quotas calculated in accordance with that provided for in Article 31 (9),

for the period in which the simplified scheme is applied.

Article 37.

[...]

The deduction for tax damages provided for in Article 52 of the IRC Code only in us

cases of succession by death take advantage of the taxable person succeeding the

that supported the injury.

Article 38.

[...]

1-[...]:

a) [...];

b) [...];

c) [...];

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134

d) [...];

e) The society referred to in para. a) commits, through

declaration, to comply with the provisions of Article 86 of the IRC Code, the

what should be joins the periodic statement of income of the person

singular relative to the exercise of transmission.

2-[...].

3-[...].

Article 39.

[...]

1-A The determination of income by indirect methods occurs in cases

and conditions laid down in Articles 87 to 89 of the General Tax Act and follow

the terms of Article 90 of that Act and Article 59 of the IRC Code,

with the necessary adaptations.

2-[...].

3-[...].

Article 41.

[...]

1-To the gross income referred to in Article 8 shall be deducted from the expenditure of

maintenance and preservation that they will be entrusted to the taxable person, by him

are supported and find themselves documentally provable, as well as the

municipal tax on real estate that focuses on the value of buildings or

part of buildings whose income has been encompassed.

2-[...].

3-[...].

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Article 43.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-[...]:

a) [...];

b) [...];

c) [...];

d) [...];

e) In the exchange parts of capital under the conditions mentioned in the

n Article 73 (5) and Article 77 (2) of the IRC Code, the period

of detention corresponds to the summation of the periods in which they were

held the parts of capital delivered and those received in return;

f) The regime in the preceding paragraph shall apply, with the necessary adaptations,

to the acquisition of social parts in the cases of merger or fission to which it is

applicable Article 74 of the IRC Code.

Article 44.

[...]

1-[...].

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136

2-In cases of the points a) , b) and f) of the previous number, dealing with rights

real estate on immovable property, shall prevail, when higher, the values by

that the housees goods have been considered for the purpose of settlement of

municipal tax on onerous real estate transmissions or, no

taking place in this liquidation, the one that should be, should it be due.

3-[...].

4-[...].

Article 53.

[...]

1-To the gross income of category H of annual value equal to or less than

72% of twelve times the value of the IAS deduct, up to its competition, the

totality of its quantitative by each holder who has earned them.

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

7-[...].

Article 55.

[...]

1-[...].

2-The negative net result ascertained in the F category can only be reported

to the five years following that to which you respect, deducting yourself to the results

positive liquids of the same category.

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3-[...]:

a) The result can only be reported, of harmony with the applicable part

of Article 52 of the IRC Code, at the five years following that

respect, deducting from the positive net results of the same

category, without prejudice to the provisions of the following points;

b) The losses resulting from the exercise of agricultural activities, forestry and

livestock are not however communicable, but only reportable, from

harmony with the applicable part of Article 52 of the IRC Code, the

positive net income of the same nature;

c) The negative net result ascertained in the remaining activities of the

category B is not, equally, communicable to net income

positive resulting from the exercise of agricultural activities, forestry and

livestock, but only reportable, of harmony with the applicable part

of Article 52 of the IRC Code, positive net income

of the remaining activities of that category;

d) [...].

4-[...].

5-A percentage of the negative balance referred to in Article 43 (2) alone

may be reported to the five years following that to which you respect,

deducting the net results from the same category.

6-[...].

7-[...].

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Article 57.

[...]

1-[...]:

a) [...];

b) The elements mentioned in Article 78 (6) of the Code of the

IRC, when it applies the provisions of Article 10 (8) thereof,

understanding that the values to be mentioned in respect of the shares

delivered are the nominal value and the acquisition value of the same, in the

terms of Article 48.

2-Without prejudice to the provisions of Article 63, in the case of the passing of the subject

passive, it is incumbent on the inheritance administrator to submit the declaration of

income on the name of that, relative to the corresponding income

to the period elapsed from January 1 to the date of the death.

3-[ Previous # 2 ].

4-[ Previous # 3 ].

5-[ Previous # 4 ].

Article 69.

[...]

1-[...].

2-The rates set out in Article 68 apply to the ratio of income

collectable, multiplying by two the result obtained in order to ascertain the

collection from the IRS.

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139

Article 70.

[...]

1-From the application of the fees set out in Article 68, it may not result, to

holders of predominantly originated income earners at work

dependent or on pensions, the availability of a net income of

tax lower than the annual value of the increased monthly minimum consideration of

20% nor does it result in any tax for the same income, the

collectible matter, after the application of the marital quotient, is equal or

less than € 1911.

2-[...].

Article 71.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

7-[...].

8-[...].

9-[...].

10-[...].

11-[...].

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140

12-[...].

13-Are subject to withholding of the source at the definitive title, at the liberatory rate of

30%, the income mentioned in paragraphs 1 and 2, paid or placed at

provision of the respective holders, residents in Portuguese territory,

due by non-resident entities without stable establishment in

territory Portuguese and which are domiciled in country, territory or region

subject to a clearly more favourable tax regime, list constant

approved by the office of the Minister of Finance, by means of

entities that are mandated by debtors or holders or ajam by

account of ones or others.

14-Are subject to withholding of the source at the definitive title, at the liberatory rate of

30%, the income of capital, as defined in Article 5,

whenever they are paid or placed at the disposal of entities no

residents without permanent establishment in Portuguese territory, who are

domiciliated in country, territory or region subject to a tax regime

clearly more favorable, list constant approved by portaria of the

Minister of Finance.

Article 72.

[...]

1-The most-valuable and other income earned by non-residents in

portuguese territory that are not attributable to stable establishment

in it situated and that they are not subject to withholding at the rates

liberals are taxed at the autonomous rate of 25%, or from 16.5% when

treat yourself to preditional income, unless the provisions of paragraph 4.

2-[...].

3-[...].

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4-The positive balance between the most-valuable and under-valued, resulting from the

operations provided for in points b) , e) , f) and g) of Article 10 (1), is

taxed at the rate of 21.5%.

5-[...].

6-[...].

7-[...].

8-[...].

9-[...].

10-[...].

11-The income of capital, as defined in Article 5 and

mentioned in Article 71 (1), due by non-resident entities

without permanent establishment in Portuguese territory, which are

domiciliated in country, territory or region subject to a tax regime

clearly more favorable, list constant approved by portaria of the

Minister of Finance, when not subject to withholding tax on the terms

of Art. 71 (13) are taxed autonomously at the rate of 30%.

Article 77.

[...]

The liquidation of the IRS shall be carried out in the immediate year to the one which the

incomes respect, on the following deadlines:

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a) Until July 31, on the basis of the declaration given in the deadlines

referred to in Article 60 (1);

b) [ Repealed ];

c) [...].

Article 78.

[...]

1-[...].

2-[...].

3-[...].

4-Under no circumstances, the deductions provided for in paragraph 1, subject to the limits

constants of the table provided for in paragraph 7, may leave to taxable persons

net income tax lower than the one that would stick to your

Taxable income corresponded to the upper level of the step

immediately lower.

5-[...].

6-[...].

7-A sum of the deductions to the collection provided for in Articles 82, 83, 83-A, 84 and

85., it may not exceed the limits set out in the following table:

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Collectable income level

(euros)

Limit

(euros)

Up to 4898 .......................................

From more than 4898 to 7410...

From more than 7410 to 18375 ................

From more than 18375 to 42259 .................

From more than 42259 to 61244 .................

From more than 61244 to 66045 .................

From more than 66045 to 153300 .............

Higher than 153300 ...........................

No limit

1250

1200

1150

1100

8-The limits provided for the 3, 4, 5 and 6-scale income brackets in the

constant table of the previous number are majored in 10% per each

dependent or civil-afflicted that is not taxable IRS.

9-In cases where by divorce, judicial separation of persons and property,

declaration of nullity or annulment of marriage, the responsibilities

parental kinks for children are exercised in common by both

progenitors, deductions to the collection are carried out in the following terms:

a) 50% of the amounts set out in the d) of Article 79 (1) and 3 (3)

and in Article 87 (1), 2 and 6, in respect of each dependent;

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b) 50% of the limit set out in Article 87 (4), respectively, by

each dependent;

c) 50% of the remaining quantitative limits set for deductions

provided for in points b ), c ), and ) and j) of paragraph 1 of this Article and paragraph 2 of the article

74. of the Status of Tax Benefits, unless in the same household

there are other dependents that are not in these conditions.

Article 82.

[...]

1-Are deductible to the collection 10%, of the following importances, with the limit of

two times the value of the IAS:

a) [...];

b) [...];

c) [...];

d) [...].

2-In aggregates with three or more dependents at your post the mentioned limit

in paragraph 1 is high in amount corresponding to 30% of the value of the IAS,

by each dependant, should there be, in respect of all of them, expenses of

health.

3-[ Previous Article No 2 ].

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Article 83-The

[...]

1-To the collection due by the taxable persons are deducted 20% of the

Demonstrably supported and non-reimbursed importances relating

the charges with food pensions to which the subject is obliged by

judicial sentence or by approved agreement pursuant to civil law, save

in cases where your beneficiary is part of the same household

for tax purposes or for which others are foreseen

deductions to the collection under Art. 78, with the monthly limit of an IAS,

by beneficiary.

2-[...].

Article 85.

[...]

1-Are deductible to the collection 15% of the charges mentioned below

related to real estate located in Portuguese territory or in the territory

of another member state of the European Union or in the economic space

european provided that, in the latter case, there is exchange of information:

a) Interest in debt, for contracts concluded until December 31 of

2011, contracted with the acquisition, construction or beneficiation of

real estate for own and permanent housing or tenancy

suitably proven for permanent housing of the

lessee, up to the limit of € 591;

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b) Benefits due as a result of contracts concluded up to 31 of

December 2011 with housing cooperatives or in the framework of

group purchasing scheme, for the acquisition of real estate intended

own and permanent dwelling or renting for housing

permanent tenant of the lessee, duly proven, in the part that

they respect the interest of the corresponding debts, up to the limit of € 591;

c) Importances paid for rents by lease contract

financial concluded until December 31, 2011 relative to real estate

for own and permanent housing made under this

regime, in the party that does not constitute capital amortization, up to the

limit of € 591;

d) Importances, net of subsidies or official comholdings,

supported by way of income by the tenant of urban building or the

its autonomous fraction for purposes of permanent housing, when

referring to leasing contracts concluded to be covered in the

Regime of the Urban Tenure, approved by the Decree-Law

n 321-B/90, of October 15, or of the New Regime of

Urban Lease, passed by Law No. 6/2006, 27 of

February, up to the limit of € 591.

2-[...].

3-[...].

4-[...].

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5-The provisions of the c) and d) of paragraph 1 shall not apply when the charges therein

referred to are due in favour of resident entity in country, territory or

region, subject to a clearly more favourable tax regime, constant

list approved by porterie of the Minister of Finance, and who does not

in Portuguese territory of permanent establishment to which the yields

are attributable.

6-[...].

7-The limits set out in paragraph 1 are high, taking into account the scales

provided for in Article 68 (1), in the following terms:

a) [...];

b) [...];

c) [...].

Article 87.

[...]

1-[...].

2-[...].

3-[...].

4-A deduction of insurance premiums or contributions paid to associations

mutualists referred to in paragraph 2 may not exceed 15% of the IRS collection.

5-[...].

6-[...].

7-[...].

8-The deductions provided for in paragraphs 1, 6 and 7 are cumulative.

CHAIR OF THE COUNCIL OF MINISTERS

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Article 92.

[...]

1-[...].

2-[...].

3-[...]:

a) [...];

b) [...];

c) The payment of any capital in life, before decorating five

years, relating to insurance or mutualistic products whose premiums or

contributions have been deducted in the terms and conditions

provided for in Article 27 (1) or in paragraphs 2, 3 and 4 of Article 87.

Article 97.

[...]

1-[...]:

a) [...];

b) [ Repealed ];

c) [...].

2-[...].

3-[...].

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Article 101.

[...]

1-[...]:

a) [...];

b) [...];

c) [...];

d) 20%, addressing income from category B earned in

high value-added activities, with a scientific character,

artistic or technical, defined in porery of the member of the Government

responsible for the area of finance, by non-usual residents in

Portuguese territory.

2-[...]:

a) To the entities debtor of the income referred to in paragraphs 1, 4 and 14

of Article 71;

b) To entities who pay or put at the disposal the income

referred to in Article 71 (2) and (13).

3-[...].

4-[...].

Article 115.

[...]

1-[...].

2-[...].

3-[R evogated ].

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4-[...].

Article 117.

[...]

1-[...].

2-To the taxable persons referred to in the preceding paragraph shall apply the provisions of the

article 123 of the IRC Code.

Article 119.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

7-Dealing with income paid or placed at the disposal of subjects

passive non-resident liabilities in Portuguese territory, the devetive entities

are obliged to:

a) Deliver to the Directorate General of Taxes, by the end of the second month

following that of the payment or placement available to the respective

beneficiaries, a declaration on those income, of model

officer;

b) [...].

8-[...].

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9-[...].

10-[...].

11-[...].

12-[...].

13-[ Revoked ].

Article 127.

[...]

1-Credit institutions, housing cooperatives, companies of

financial leasing, insurance companies and the managing companies of the funds and

of other supplementary schemes referred to in Articles 16, 17 and 21 of the

Status of Tax Benefits, including mutualistic associations and the

not-for-profit institutions that have the object of the provision of

health care, and the remaining entities that can comparticipate in

health expenditure, communicate to the Directorate General of Taxes, to the end

of the month of February each year, in an official model statement,

relatively to the previous year and to each taxable person:

a) [...];

b) [...];

c) [...];

d) [...];

e) [...].

2-[...].

3-[...].

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Article 130.

[...]

1-[...].

2-The provisions of the preceding paragraph shall not apply, being the designation of

representative merely optional representative, in relation to non-residents of, or the

residents who are absent for, Member States of the European Union or

of the European Economic Area, in the latter case since that State-

Member is bound by administrative cooperation in the field of

taxation equivalent to that established within the framework of the European Union.

3-A The designation to which the previous figures are referred is made in the statement

of commencement of activity, of changes or of registration of number of

taxpayer, owing therein expressly to their acceptance by the

representative.

4-[ Previous Article No 3 ]. "

Article 101.

Addition of standards within the IRS

Articles 40-B, 68.-A and 121 to the IRS Code, approved by the IRS, are postponed.

Decree-Law No 442-A/88 of November 30, with the following wording:

" Article 40-B

Swaps and foreign exchange operations on time

In the calculation of the income from the assignment or cancellation of a swap or from a

exchange rate operation on time, with payment and receipt of values of

regularization, is not considered:

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a) Any payment of compensation that exceeds the payments of

regularization, or terminals, provided for in the original contract, or the

market prices applicable to operations with identical

characteristics, specifically of a remaining time frame;

b) The cost charged to the acquisition of a contractual position of a swap

preexisting that exceeds regularization payments, or terminals,

provided for in the original contract, or the market prices applicable to

operations with identical characteristics, specifically of term

remnant.

Article 68-The

Additional fee

1-Without prejudice to the provisions of Article 68, to the quantitative of the yield

collectable more than € 153300 is applied at the additional rate of 2.5%.

2-Addressing married and unlawfully separated taxable persons from

persons and goods, the rate referred to in the preceding paragraph applies to the difference

positive between the division by two of the taxable income and the limit

established in the same number, multiplied by two.

Article 121.

Communication of the allocation of grants

The entities that pay grants or non-refundable grants in the

scope of the exercise of an activity covered by Article 3, shall

deliver to DGCI, by the end of the month of February each year, a statement

of official model, referring to the income allocated in the previous year. "

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Article 102.

Repeal of standards in the scope of the IRS Code

It is repealed at para. b) of Article 77 (a) b) of Article 97 (1), Article 3 (3)

115. and Article 119 (13) of the IRS Code.

Article 103.

Transitional provisions in the IRS

1-Until the value of the indexing of social supports (IAS), established by Law No 53-B/2006,

of December 29, amended by Law No. 3 -B/2010 of April 28, achieves the value of the

guaranteed monthly minimum consideration in force for the year 2010, this is applicable

last value for the purpose of the indexation provided for in Article 53.

2-The provisions of paragraphs 2, 3 and 5 of Article 55 of the IRS Code shall apply to the deduction of

ascertained losses in 2012 and in the following years.

3-The provisions of Article 68-It applies only to the income earned during the years

of 2012 and 2013, ceasing after the production of all its effects in

relation to these fiscal years.

4-The limit for deduction of charges provided for in points a) , b ) and c) of the Article 1 (1)

85. of the IRS Code is considered, for the purposes of IRS, only by 75%, 50%, and 25%

of their value, respectively in the years 2013, 2014 and 2015, leaving these charges

of being deductible from 2016.

5-The limit for the deduction of charges laid down in paragraph d) of Article 85 (1) of the

IRS code, is considered, for IRS effects, only by 85%, 70%, 55%, 40% and

25% of its value, respectively in the years 2013, 2014, 2015, 2016 and 2017,

leaving these charges of being deductible from 2018.

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6-Gross incomes of each of categories A, B and H earned by subjects

liabilities with disabilities are considered, for the purposes of IRS, only for 90% in

2012.

7-Notwithstanding the provisions of the preceding paragraph, the part of the income excluded from

taxation may not exceed in 2012, per income category, € 2500.

Article 104.

Amendment to Decree-Law No. 42/91 of January 22

Articles 3, 8 and 18º of the Decree-Law No. 42/91 of January 22, go on to have the following

wording:

" Article 3.

Application of the withholding at source to category A

1-Without prejudice to the provisions of paragraph 6, the retention of IRS is carried out on the

monthly remunerations paid or put at the disposal of their holders,

upon application of the rates that correspond to them, constants of the

respective table.

2-[...].

3-[...].

4-[...].

5-[...].

6-In the case of monthly remuneration paid or put at the disposal of

non-customary residents in Portuguese territory, dealing with

category income A earned in high value activities

added, with scientific, artistic or technical character, defined in

would pore from the member of the Government responsible for the area of finance, apply-

if the rate of 20%.

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Article 8.

[...]

1-[...]:

a) 16.5%, dealing with Category B income referred to in para.

c) of Article 3 (1) of the IRS Code of income of the

categories E and F or of patrimonial increments provided for in points

b) and c) of Article 9 (1) of the IRS Code;

b) 21.5%, dealing with income arising from the activities

professionals specifically provided for in the table to which the

article 151 of the IRS Code;

c) 11.5%, dealing with Category B income referred to in para.

b) of paragraph 1 and in the paragraphs g) and i) of Article 3 (2) of the IRS Code,

not understood in the preceding paragraph;

d) 20%, addressing income from category B earned by

non-customary residents in Portuguese territory in activities of

high value added, with scientific, artistic character or

technician, defined in portaria of the responsible Government member

by the area of finance.

2-[...].

3-[...].

Article 18.

[...]

1-[...].

2-[...].

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3-[...].

4-[...].

5-[...].

6-[...].

7-[...].

8-The refund of excess tax withheld at the source must be carried out

within one year of the date of the submission of the application and of the

elements that constitute proof of the verification of the assumptions of which

depends on the granting of the benefit and, in the event of failure to do so

term, add to the amount to be reimbursed indemnity interest calculated to

rate identical to that applicable to the compensatory interest in favour of the State.

9-For the purposes of the term count referred to in the preceding paragraph,

it is considered that the same suspending itself whenever the procedure

is stopped for reason attributable to the applicant. "

SECTION II

Tax on the income of legal persons

Article 105.

Amendment to the Income Tax Code of Collective Persons

Articles 8, 10, 29, 65, 69, 87, 87, 105, 105, 124, 124, 124, 124, 124, 124, 124, 124, 124.

126, 127 and 130 of the Code of the Incomes Yield of Collective People, approved

by Decree-Law No. 442-B/88 of November 30, abridgingly designated by

IRC Code, shall be replaced by the following:

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" Article 8.

[...]

1-[...].

2-Legal persons with registered office or effective direction in territory

portuguese who, under the applicable law, are obliged to

draw up consolidated financial statements as well as people

legal or other entities subject to IRC that are neither registered nor

effective steering in this territory and in it have establishment

stable, may adopt an annual tax period other than the

established in the preceding paragraph, which shall be maintained during, by the

less, the five immediate taxation periods, save if the subject

passive move to integrate a group of companies obliged to elaborate

consolidated financial statements, in which the parent company adopts

a period of taxation other than that adopted by the taxable person.

3-[...].

4-[...].

5-[...].

6-[...].

7-[...].

8-[...].

9-[...].

10-[...].

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Article 10.

[...]

1-[...]:

a) [...];

b) The private institutions of social solidarity, as well as the

legal persons to those legally equated;

c) [...].

2-[...].

3-[...].

4-[...].

5-[...].

Article 29.

[...]

1-Are accepted as spending the depreciations and amortizations of elements of the

assets subject to deperiness, considering how such fixed assets

tangible, the intangible assets, biological assets that are not

consumables and the investment properties accounted for at cost

historical that, with a systematic character, suffer losses of resulting value

of their use or the course of time.

2-[...].

3-[...].

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Article 52.

[...]

1-Without prejudice to the provisions of the following number, the tax damages

ascertained in a given period of taxation, in the terms of the

previous provisions, are deducted from taxable profits, havening them,

of one or more of the five periods of later taxation.

2-A deduction to be made in each of the periods of taxation cannot

exceed the amount corresponding to 75% of the respective taxable profit,

not getting, however, hindered the deduction on the part of such damage which

have not been deducted, under the same conditions and up to the end of the

respective period of deduction.

3-In the periods of taxation in which the profit clearance takes place

taxable on the basis of indirect methods, the tax damages are not

deductible, even if they find themselves within the period referred to in paragraph 1,

not getting, however, impaired the deduction, within that period, of the

damages that have not been previously deducted.

4-When corrections are made to the tax losses declared by the

taxable person, must change, in compliance, the deductions

carried out, not by proceeding, however, to any cancellation or liquidation,

even if additional, from IRC, if they are decorated more than five years

relatively to the one to which the taxable profit respects.

5-[...].

6-[...].

7-[...].

8-[...].

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9-[...].

10-[...].

11-[ Revoked ].

12-[...].

Article 65.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-The provisions of the previous figures are still applicable to the paid importances

or due indirectly, to any title, to the same natural persons

or collective, when the taxable person has or should have knowledge

of the fate of such importations, presumed that knowledge when

there are special relations in accordance with Article 63 (4) between:

a) The taxable person and natural or legal persons residing outside

of the Portuguese territory and there submitted to a tax regime clearly

more favorable; or

b) The taxable person and the mandatary, fiduciary or interposed person who

proceeds to the payment to the natural or legal persons referred to in the

previous point.

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Article 66.

Income imputation of non-resident entities subject to a scheme

Privileged tax

1-The profits or earnings obtained by non-resident entities in

Portuguese territory and submitted to a tax regime clearly more

favorable are imputed to the taxable persons of IRC residing in

Portuguese territory that they detain, directly or indirectly, even if

through mandatary, fiduciary or interposed person, at least 25% of the

parts of capital, voting rights or rights on income

or the patrimonial elements of these entities.

2-When at least 50% of the shares of capital, voting rights or

rights on income or heritage elements are held,

directly or indirectly, even if through mandatary, fiduciary or

interposed person, by passive IRC or IRS resident subjects in

the Portuguese territory, the percentage referred to in the preceding paragraph is 10%.

3-A The imputation referred to in paragraph 1 shall be made on the taxable base concerning the

taxation period of the taxable person who will integrate the term of the period of

taxation of the entity, by the amount of the respective profit or income,

depending on the case, obtained by this, in accordance with the proportion of the capital,

or of the rights to the income-held or the income-held elements,

directly or indirectly, even if through mandatary, fiduciary or

interposed person, by that passive subject.

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4-For the purposes of the preceding paragraph, profits or income subject to

imputation is deducted the tax on income incident on those

profits or income, to which there is a place in accordance with the tax regime

applicable in the state of residence of that entity.

5-For the purposes of the provisions of paragraph 1, an entity is deemed to be

submitted to a clearly more favourable tax regime when the territory

of the residence of the same on the list approved by the Minister's office

of the Finance or when that one there is not taxed in tax on the

income identical to or analogous to the IRC or, still, when the tax

actually paid is equal to or less than 60% of the IRC that would be due if

the entity was resident in Portuguese territory.

6-Excluded from the provisions of paragraph 1 the non-resident entities in territory

portuguese when you cumulatively check the following conditions:

a) The respective profits or income from provenham in at least

75% of the exercise of an agricultural or industrial activity in the

territory where they are established or from the exercise of an activity

commercial that does not have as intervening residents in territory

portuguese or, having them, is directed predominantly at the

market of the territory in which it is located;

b) The principal activity of the non-resident entity does not consist of the

realization of the following operations:

1) Operations of the bank's own business, even if not

exercised by credit institutions;

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2) Operations relating to the insurer activity, when the respective

income results predominantly from insurance relating to

goods located outside the territory of residence of the entity or

body or insurance relating to persons who do not reside

in that territory;

3) Operations relating to parts of capital or other values

securities, the rights of intellectual or industrial property, to

provision of information relating to an acquired experience

in the industrial, commercial or scientific sector or the provision of

technical assistance;

4) Location of goods, except of immovable property located in the territory

of residence.

7-When to the resident taxable person are distributed profits or

income from a non-resident entity to which it has been

applicable the provisions of paragraph 1, are deducted in the tax base relating to the

period of taxation in which such income is obtained, up to its

competition, the values that the taxable person proves to have already been

imputed for the purposes of determining the taxable profit of periods of

previous taxation, without prejudice to application in that period of taxation

of the tax credit for double international taxation to which there is

place, under the terms of the paragraph a) of Article 90 (2) and Article 91.

8-A deduction that refers in the final part of the previous number is made up to the

competition from the amount of IRC ascertained in the taxation period of

imputation of profits or earnings, after the deductions mentioned in the

points a) and b) of Article 90 (2).

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9-For the purposes of the provisions of paragraph 1, the taxable person resident shall integrate

in the process of tax documentation referred to in Article 130 of the

following elements:

a) The accounts duly approved by the competent bodies of the

non-resident entities to which they respect profit or earnings to

impute;

b) The chain of direct and indirect shareholdings between

resident entities and the non-resident entity, as well as all the

legal instruments that respect the voting rights or the

rights on income or heritage elements;

c) The statement of tax paid by the non-resident entity and the

calculations carried out for the determination of the IRC that would be due if the

entity was resident in Portuguese territory, in cases where the

territory of residence of the same non-const from the list approved by

would pore from the Minister of Finance.

10-When the taxable person resident in Portuguese territory, who se

find in the conditions of paragraph 1 or paragraph 2, be subject to a scheme

special of taxation, the imputation that would be carried out to you, on the terms there

established, is made directly to the first entities, which if

find in the chain of participation, residents in that territory subject to the

general taxation regime, regardless of its percentage of

effective participation in the capital of non-resident society, being applicable

the provisions of paragraphs 3 and following, with the necessary adaptations.

11-For the purposes of the determination of the percentages provided for in paragraphs 1 and 2 are,

also, taken into consideration of the capital shares and the rights held,

directly and indirectly, by entities with which the taxable person

has special relations in accordance with Article 63 (4).

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12-The provisions of this article shall not apply when the non-resident entity in

territory Portuguese is resident or is established in another

State Member of the European Union or in a Member State of Space

European Economic, in the latter case since that Member State

is bound by administrative cooperation in the field of taxation

equivalent to that established within the framework of the European Union, and the subject

passive demonstrates that the constitution and functioning of the entity

correspond to valid economic reasons and that this develops a

economic activity of an agricultural, commercial, industrial, or

provision of services.

Article 69.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

7-[...].

8-[...].

9-[...].

10-[...].

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11-Compete to the dominant society to make the proof of the filling of the

conditions of application of the special scheme of taxation of groups of

societies.

Article 71.

[...]

1-[...]:

a) The damage of the group companies verified in periods of

taxation prior to that of the start of application of the scheme can only

be deducted to the taxable profit of the group, in the terms and conditions

provided for in Article 52 (2), up to the limit of the taxable profit of the

society to which they respect;

b) The tax damages of the group ascertained in each tax period

where the scheme is applied can only be deducted from the profits

taxable of the group, under the terms and conditions laid down in paragraph 2 of the

article 52;

c) [...];

d) [...].

2-[...].

3-[...].

Article 87.

[...]

1-A IRC fee is 25%, except in the cases provided for in the figures

following.

2-[ Revoked ].

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3-[...].

4-[...]:

a) [...];

b) [...];

c) [...];

d) [...];

e) [...];

f) [...];

g) [...];

h) [...];

i) Income from capital whenever they are paid or placed at

provision of non-resident entities without stable establishment

in Portuguese territory, which are domiciled in country, territory or

region subject to a clearly more favourable tax regime, constant

of list approved by portaria of the Minister of Finance, where the rate

is from 30%.

5-[...].

6-[...].

7-[ Revoked ].

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Article 87-The

[...]

1-On the share of taxable profit higher than € 1500000 subject and not exempt

of tax on the income of legal persons ascertained by subjects

liabilities residing in Portuguese territory that they exercise, the main title,

an activity of a commercial, industrial or agricultural nature and by no

residents with stable establishment in Portuguese territory, focus on

additional rates set out in the following table:

Taxable profit (in euros) Rates (in percentages)

From more than € 1500000 to € 10000000 ......... 3%

Higher than € 10000000 ................................ 5%

2-The quantitative of the portion of the taxable profit exceeding € 1500000, when

greater than € 10000000, is divided into two parts: one, equal to € 8500000,

to which the fee of 3% applies; another, equal to the taxable profit that exceeds

€ 10000000, to which the rate of 5% applies.

3-When the special taxation regime of the groups of

companies, the fees referred to in paragraph 1 focus on taxable profit

ascertained in the individual periodical statement of each of the societies of the

group, including that of the dominant society.

4-[ Previous n. º3 ].

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Article 88.

[...]

1-[...].

2-A The rate referred to in the preceding paragraph is raised to 70% in cases where

such expenses are carried out by taxable persons wholly or partially

exempt, or who do not exercise, principal, activities of a nature

commercial, industrial or agricultural and yet by taxable persons that aufirms

frictionable income in Article 7.

3-[...].

4-[...].

5-[...].

6-[...].

7-[...].

8-[...].

9-[...].

10-[...].

11-[...].

12-[...].

13-[...].

14-[...].

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Article 105-The

[...]

1-[...].

2-The value of additional payments per account due under the terms of the (

a ) of Article 104 (1)-A is equal to the amount resulting from the application of the

fees set out in the following table on the portion of the taxable profit higher than

€ 1500000 pertaining to the previous taxation period:

Taxable profit (in euros) Rates (in percentages)

From more than € 1500000 to € 10000000 ......... 2.5%

Higher than € 10000000 ............................. 4.5%

3-The quantitative of the portion of the taxable profit exceeding € 1500000, when

greater than € 10000000, is divided into two parts: one, equal to € 8500000,

to which the fee of 2.5% applies; another, equal to the taxable profit that exceeds

€ 10000000, to which the rate of 4.5% applies.

4-[ Previous Article No 3 ].

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Article 123.

[...]

1-The commercial or civil societies in commercial form, the cooperatives, the

public companies and the remaining entities that exercise, in the main title,

a commercial, industrial or agricultural activity, with head office or direction

effective in Portuguese territory, as well as entities which, although not

having thirst or actual direction in that territory, there they possess

stable establishment, are required to have organized accounting

in the terms of the law which, in addition to the requirements stated in Article 17 (3),

allow the control of taxable profit.

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

7-[...].

8-[...].

9-[...].

Article 124.

[...]

1-The entities with registered office or effective direction in Portuguese territory other than

exercise, in the main title, a commercial, industrial or agricultural activity

they must necessarily possess the following records:

a) [...];

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b) [...];

c) [...].

2-The records referred to in the preceding paragraph do not cover the incomes of the

commercial, industrial or agricultural activities eventually exerted to

accessory title, by the entities mentioned therein, and should they exist

these yields, be also organized an accounting that, in the

terms of the previous article, allow control of the profit ascertained in those

activities.

3-The provisions of the preceding paragraph shall not apply when the total income

obtained in each of the two previous drills do not exceed € 150000,

and the taxable person does not choose to arrange an accounting that, in the

terms of the previous article, allow control of the profit ascertained in those

activities.

4-[ Revoked ].

5-[...].

Article 126.

[...]

1-[...].

2-The provisions of the preceding paragraph shall not apply, being the designation of

representative merely optional, in relation to the entities that are

considered, for tax purposes, as residents in another Member State

of the European Union or of the European Economic Area, in the latter case

provided that such Member State is bound by cooperation

administrative in the field of taxation equivalent to that established in the

scope of the European Union.

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3-A The designation to which the previous figures are referred is made in the statement

of initiation or of changes, and it shall expressly appear to be

acceptance by the representative.

4-[ Previous Article No 3 ].

Article 127.

[...]

1-The services, establishments and bodies of the State, of the Regions

Autonomous and local authorities, including the endowed with autonomy

administrative or financial and yet personalized, the associations and

federations of municipalities, as well as other legal persons of law

public, the legal persons of public utility, the institutions

individuals of social solidarity and public companies must, by force

of the public duty of cooperation with the tax administration, to present

annually the recapitulative map provided for in the f) of Article 29 (1)

of the VAT Code.

2-The entities that pay grants or non-refundable grants to

taxable persons of IRC must deliver to DGCI, by the end of the month of

February of each year, an official model statement, concerning the

income allocated in the previous year.

Article 130.

[...]

1-[...].

2-[...].

3-[...].

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4-The taxable persons, where notified for the purpose, shall make the

delivery of the tax documentation process referred to in paragraph 1 and of the

documentation relating to the policy adopted in respect of prices of

transfer provided for in Article 63 (6). "

Article 106.

Repeal of standards in the IRC Code

1-Are repealed Article 52 (11), paragraphs 2 and 7 of Article 87 and Article 4 (4)

124. of the IRC Code.

2-A The revocation of Article 52 (11) of the IRC Code retroacts to the date of its entry

in force.

Article 107.

Revocation of exemptions

The exemptions granted under the provisions of paragraph are hereby repealed. b ) of the Article 1 (1)

10. of the IRC Code, in the previous wording, to entities annexed from private institutions

of social solidarity.

Article 108.

Transitional provisions in the scope of the IRC Code

1-The provisions of Article 52 (1) of the IRC Code shall apply to tax damages

ascertained in periods of taxation that are commenced on or after January 1, 2012.

2-The provisions of Article 52 (2) and paragraphs (2) a) and b) of Article 71 (1) of the Code

of the IRC shall apply to the deduction for taxable profits from the periods of taxation that if

start on or after January 1, 2012 of the tax losses ascertained in periods of

taxation prior to January 1, 2012, or under way on this date.

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3-A The new wording of Articles 87-and 105.-The IRC Code applies to profits

taxable and to additional payments on account regarding the two periods of

taxation that are commented on or after January 1, 2012.

Article 109.

Expenditure on equipment and invoicing software

1-The exceptional devaluations arising from the slaughter, in the period of taxation of

2012, of computer billing programmes and equipment that are replaced

as a result of the requirement, certification of the software , pursuant to Art. 123 of the

IRC code, are considered impairable losses.

2-For the purposes of the provisions of the preceding paragraph, the taxable person shall be exempted from obtaining

the acceptance, on the part of the Directorate General of Taxes provided for in Article 38 (2).

of the IRC Code.

3-The expenditure on the acquisition of invoicing software and equipment

certificates, acquired in the year 2012, can be considered as tax spend in the

period of taxation in which they are supported.

Article 110.

Amendment to Regulatory Decree No. 25/2009 of September 14

Article 1 of the Regulatory Decree No. 25/2009 of September 14 is to have the

following wording:

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" Article 1.

[...]

1-Can be the subject of depreciation or amortization of the elements of the asset

subject to deperiness, considering how such fixed assets

tangible, the intangible assets, biological assets that are not

consumables and the investment properties accounted for at cost

historical that, with a systematic character, suffer losses of resulting value

of their use or the course of time.

2-[...]:

a) [...];

b) For biological assets that are not consumable and the

intangible assets, starting from its acquisition or commencement of activity,

whether later, or still, with respect to intangible assets, when

treat yourself to elements specifically associated with obtaining

income, from its use with that purpose.

3-[...]. "

CHAPTER XI

Indirect Taxes

SECCÂO I

Value added tax

Article 111.

Amendment to the Value Added Tax Code

1-Articles 9, 16, 27, 32, 58, 58 and 88 of the Tax Code on Value

Added, approved by the Decree-Law No. 394-B/84 of December 26,

abbreviated to be abbreviated by VAT Code, shall be replaced by the following:

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" Article 9.

[...]

They are exempt from the tax:

1) [...];

2) [...];

3) [...];

4) [...];

5) [...];

6) [...];

7) [...];

8) [...];

9) [...];

10) [...];

11) [...];

12) [...];

13) [...];

14) [...];

15) [...];

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16) The transmission of the copyright and the authorization for the use of the

Intellectual works, defined in the Author's Code of Law, when

carried out by the authors themselves, their heirs or lessees, save

when the author is a legal person;

17) [...];

18) [...];

19) [...];

20) [...];

21) [...];

22) [...];

23) [...];

24) [...];

25) [...];

26) [...];

27) [...];

28) [...];

29) [...];

30) [...];

31) [...];

32) [...];

33) [...];

34) [...];

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35) [...];

36) [...];

37) [...].

Article 16.

[...]

1-Without prejudice to the provisions of paragraphs 2 and 10, the taxable value of the

transmissions of goods and benefits of services subject to tax is the

value of the contraste obtained or to obtain from the acquirer, of the recipient

or of a third party.

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

7-[...]

8-[...].

9-[...].

10-The provisions of paragraph 1 shall not have application in the transmissions of goods or

benefits of services made by taxable persons who have

special relations, in accordance with Article 63 (4) of the IRC Code,

with the respective acquirers or recipients, in which case the value

taxable is the normal value determined in the terms of paragraph 4, when if

check any of the following situations:

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a) The contraption is lower than the normal value and the acquirer or

recipient is not entitled to fully deduct the tax;

b) The contraption is lower than the normal value and the transmitant of the

goods or the provider of the services is not entitled to deduct

in full the tax and the operation is exempt under the article

c) The contraption is superior to the normal value and the transmitant of the

goods or the provider of the services is not entitled to deduct

fully VAT.

11-A derogation provided for in the preceding paragraph shall not be applied where

be made proof that the difference between the contraption and the value

normal is not due to the existence of a special relationship between the subject

passive and the acquirer of the goods or services.

12-For the purposes of paragraph 10, special relations are considered as still relations

established between an employer and an employee, the family of this or

any person with it closely related.

Article 27.

[...]

1-[...].

2-The persons referred to in ( c) of Article 2 (1), as well as those which

practise one only taxable operation under the conditions referred to in ( a)

of the same provision, they must deliver at the collection sites legally

authorized the corresponding tax on the deadlines of, respectively, 15

days from the issuance of the invoice or equivalent document and up to the end

of the month following the completion of the operation.

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3-[...].

4-[...].

5-[...].

6-[...].

7-[...].

Article 29.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

7-[...].

8-[...].

9-[...].

10-[...].

11-[...].

12-[...].

13-[...].

14-[...].

15-[...].

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16-[...].

17-[...].

18-The taxable persons to which the normalization regime is applicable

accounting for microentities are exempted from the obligation to

delivery of the accounting and tax information statement and attachments

relating to the application of Decree-Law No 347/85 of August 23.

Article 32.

[...]

1-[...].

2-[...].

3-The taxable person shall be exempted from the delivery of the statement mentioned in the

n. 1 whenever the changes in question are of facts subject to registration

in the conservatory of the commercial register and the entities entered in the file

central persons of legal persons who are not subject to commercial registration.

Article 58.

[...]

1-The taxable persons exempted under Rule 53 are obliged to

compliance with the provisions of the paragraph i) of Article 29 (1) and in the articles

31, 32 and 33.

2-[...].

3-[ Revoked ].

4-[...].

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5-It is due tax with reference to the operations carried out by the subjects

liabilities from the month following the one in which it becomes mandatory to

delivery of the declarations referred to in paragraphs 2 or 4.

6-[...].

Article 88.

[...]

1-If the periodic declaration provided for in Article 41 is not submitted, the

Directorate-General for Taxes, on the basis of the elements of which it is available,

relating to the taxable person or the respective sector of activity, proceeds to the

officious settlement of the tax, which it has by minimum threshold a value

annual equal to 6 or 3 times the guaranteed monthly minimum consideration,

respectively, for the taxable persons to which the points are referred a) and b)

of paragraph 1 of that article.

2-The tax settled under the terms of the preceding paragraph shall be paid in the

legally authorized collection sites, at the time mentioned in the

notification, carried out pursuant to the Code of Procedure and

Tax Proceedings, which may not be less than 90 days counted from

of the date of the notification.

3-[...].

4-[...]:

a) [...];

b) If the settlement comes to be corrected on the basis of the elements collected

in tax inspection procedure or others at the disposal of the

services.

5-[...].

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6-[...]. "

Article 112.

Amendment to List I appends to the VAT Code

Appropriations 1.4.9, 1.7 and 1.11 of List I append to the VAT Code, approved by the Decree-Law

n 394-B/84 of December 26, shall be replaced by the following:

" 1.4.9-Drinks and soy yogurts, including tofu;

1.7-Water, with the exception of spring, mineral, medicinal and water-water

table, aerated water or added of carbonic or other gas

substances.

1.11-Sumos and nectars of fruit or vegetables. "

Article 113.

Amendment to List II appends to the VAT Code

Allocation 2.3 of List II appends to the VAT Code, approved by the Decree-Law No. 394-B/84,

of December 26, it is replaced by the following:

" 2.3-Oil and diesel, colored and marked, and fueloil and respective

mixtures. "

Article 114.

Addition to List II appends to the VAT Code

It is added to List II appended to the VAT Code, the amount 1.11, with the following wording:

" 1.11-Águas de nasente, minerals, medicinal and tableware, carbonated waters

or added of carbonic gas, with the exception of the added waters

of other substances. "

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Article 115.

The repeal standard in the VAT

1-It is repealed Article 58 (3) of the VAT Code.

2-Are repealed the monies 1.4.8, 1.7.1, 1.7.2, 1.10, 2.15, and 3.11 of Schedule I append to the Code

of VAT.

3-Are repealed 1.3, 1.3.1, 1.3.2, 1.4, 1.5, 1.5.1, 1.5.2, 1.6, 1.7, 1.8, 2.4, 2.4, 2.4, 2.4, 2.4, 2.4, 2.4, 2.4, 2.4, 2.4

3 and 3.1 of List II appends to the VAT Code.

Article 116.

Amendment to the waiver scheme for exemption from VAT in transactions relating to goods

real estate

Article 7 of the waiver scheme for exemption from VAT in transactions relating to goods

real estate, approved by the Decree-Law No. 21/2007 of January 29, passes the following

wording:

" Article 7.

[...]

1-Notwithstanding the provisions of Article 16 (1) of the VAT Code, in the

transmission or leasing of immovable property made with waiver of the exemption

of VAT by taxable persons who have among themselves special relationships, in the

Meaning of Article 63 (4) of the IRC Code, the taxable value is the

normal value determined in accordance with Article 16 (4) of the Code of the

VAT, when you check any of the following situations:

a) [...];

b) [...].

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2-[...]. "

Article 117.

Amendment to Decree-Law No 198/90 of June 19

Article 6 of the Decree-Law No. 198/90 of June 19 is replaced by the following:

" Article 6.

1-Are exempt from the value added tax, entitled to deduction

of the tax borne upstream, pursuant to Article 20 of the Code of the

Value Added Tax, the sales of value goods

greater than € 1000 per invoice made by a supplier to a

national exporter, exported in the same state, provided that:

a) The acceptance of the customs declaration of export occurs up to 30 days,

from the date of the invoice issued by the supplier;

b) The departure of goods from the customs territory of the Community

occur up to 60 days, from the date of acceptance of the declaration

export customs; and

c) The export demonstrative certificate (CCE) is delivered to the

supplier within 90 days, from the date of the invoice by him

issued.

2-The goods may not be delivered to the exporter, unless it is holder

of an export warehouse, and the same shall be presented in a

of the places listed below, which determine the competent customs office

for the delivery of the customs declaration of export:

a) Supplier facilities, in case of full loads;

b) Port or boarding airport, in the case of non-consolidated cargo;

c) Export warehouse;

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d) Non-customs warehousing of goods subject to special taxes of

consumption provided for in Article 15 of the Tax Code on Value

Added.

3-A exemption provided for in paragraph 1 shall be invoked in the customs declaration of

export, at the time of its submission, by:

a) The affixing of the specific code defined in regulation

customs; and

b) The indication of the following specific elements:

i) Supplier: tax identification number;

ii) Goods: designation, quantity, nature of the volumes,

gross weight and net weight;

iii) Supplier invoice: number, date and value.

4-The CEC shall contain, in addition to the nominees in paragraph b) of the previous number,

the following elements:

i) Exporter: name, address, and tax identification number;

ii) Supplier: name and abode;

iii) Place of presentation of the goods;

iv) Mark and number of the container, when it is the case;

v) Number and date of acceptance of the customs declaration for export;

vi) Customs office and date of exit of the goods from the territory

customs of the Community;

vii) Date of validation of the certificate.

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5-In the case of inaccessibility of the electronic processing system of the

customs declaration, which does not allow the issuance of the certificate by that

same route, the exporter or its representative shall, within the time frame of the

point ( b) of paragraph 1, deliver at the customs office the certificate in support

paper with all the elements provided for in paragraphs 3 (3) b ), and 4, points i )

a iv ).

6-The CEC validated by customs services, after the departure of the goods and

verified the requirements set out in paragraphs 1 a to 4, is made available, in

paper or electronic support, to the exporter or its representative that the

must deliver to the supplier.

7-If the supplier is not in the possession of the CEC, validated by the services

customs, within 90 days of the date of the invoice by it issued,

shall, within the time referred to in Article 36 (1) of the Code of the Tax Act

o Value Added, proceed to the liquidation of the tax, debiting it to the

exporter in invoice or equivalent document issued for the purpose.

8-The supplier may carry out the regularisation of the tax to which the

previous paragraph, within the time limit set out in Article 98 (2) of the Code of the

Value Added Tax, as long as it is in the possession of the CEC,

validated by customs services, and from the proof that the purchaser took

knowledge of rectification or that it has been refunded from tax, without the

that one considers the respective deduction to be undue.

9-Within the period of 60 days, from the date of acceptance of the declaration

export customs, the acquirer may affect the goods to a

destination other than export, provided that it is in the possession of the invoice or

equivalent document of the supplier with the settlement of the tax

respective, without prejudice, if it is the case, of compliance with the rules of

cancellation of the customs declaration for export.

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10-In the sales of goods covered by this Article, the supplier may

require from the acquirer the amount of VAT, obliging to restitute it when

it is handed to you the CCE. "

Article 118.

Amendment to the VAT regime in intra-Community transactions

Article 30 of the VAT Regime in Intra-Community Transactions, approved by the

Decree-Law No. 290/92 of December 28, is replaced by the following:

" Article 30.

[...]

1-[...].

2-Notwithstanding the provisions of paragraph b) of paragraph 1, the taxable persons therein

referred to should send the recapitulative statement by the day 20 of the month

next to the one to which they respect the operations, when the total amount of the

operations referred to in para. c ) of Art. 23 (1) during the quarter

civil course in progress or in any of the four previous civil quarters, be

higher than € 50000.

3-[...].

4-[...]. "

Article 119.

Value Added Tax (VAT) settlement scheme in the

gaseous fuel transmissions

1-The special taxation scheme provided for in Article 32 of Law No 9/86 of April 30,

will be replaced by the normal VAT taxation scheme as of January 1.

2012.

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2-Without prejudice to the provisions of Article 54 (3) and 2 (2) of the Code of the

VAT, the taxable persons marketing the fuels covered by the number

previous may deduct the tax corresponding to their stocks on the date of

cessation of the special taxation regime.

3-For the purposes of deduction of tax referred to in the preceding paragraph, taxable persons

are required to draw up and maintain in their possession an inventory of the stocks of the

gaseous fuels, covered by paragraph 1, of which they must appear in the quantities, the

description of the goods, the purchase price and the tax supported.

4-The tax ascertained in the inventory referred to in the preceding paragraph may be the subject of

deduction in the periodic statement corresponding to the date of the entry into force of the scheme

normal of taxation.

5-The inventory referred to in paragraph 3 shall be filled and sent, by transmission

data electronics, in the Finance Portal in the Internet , at the electronic address

www.portaldasfinancas.gov.pt, until the end of the month of January 2012.

6-In the filings and dispatch of the inventory referred to in paragraph 3, the

procedures referred to in the Finance Portal, upon authentication with the

respective number of tax identification and access password.

7-The taxable persons marketing gaseous fuels, namely of gas in

botija, covered by paragraph 1, and which are found to be framed in the special scheme of

exemption or in the scheme of small retailers, may opt for the normal scheme of

taxation, upon presentation, during the month of January 2012, of the declaration

provided for in Article 31 or in Article 32 of the VAT Code, depending on the cases, which

produces effects as of the date provided for in paragraph 1.

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8-To the taxable persons who exercise the option referred to in the preceding paragraph shall apply

provisions of paragraph 2 a to 6 of this article, and the Directorate-General for Taxes may take the

measures that it judges necessary in order to prevent the taxable person, in the passage of the

special exemption scheme or the scheme for small retailers for the normal scheme

of taxation, enjoy unwarranted advantages or suffer damages equally

unwarranted.

9-Is repealed Article 32 of Law No. 9/86 of April 30, as amended

given by the Law No. 3-B/2000 of April 4.

Article 120.

Legislative authorisations in the framework of VAT

1-It is the Government authorized to make the transposition to the internal legal order of the

article 4 of Council Directive No 2008 /8/CE of February 12, 2008, which

changes the Council Directive No 2006 /112/CE of November 28, 2006 in what

respects the place of services benefits.

2-The meaning and extent of the changes to be made in the VAT legislation, pursuant to the

legislative authorization provided for in the preceding paragraph, are as follows:

a) By way of derogation from the general rule referred to in paragraph b ) of Article 6 (1) of the Code

of VAT, establish that the lease of means of transport, with the exception of

short stay rental, in the case of services provided to non-taxable persons, if

locates in the place where the recipient is established or has domicile or

habitual residence;

b) By way of derogation from the rule referred to in paragraph a ), establish that the lease of

pleasure craft, with the exception of short leasing, in the cases of

services provided to non-taxable persons, if located in the place where the vessel

is placed at the disposal of the recipient, when the provision of services is

actually carried out by a provider from its registered office or establishment

stable situated in that place.

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3-It is the Government authorized to make the transposition to the internal legal order of the

n. paragraphs 1 a to 5 of Article 1 of Council Directive No 2010 /45/UE of July 13 of

2010, amending Directive No 2006 /112/CE on the common VAT system in the

which respects the rules on invoicing.

4-The meaning and extent of the changes to be made in the VAT legislation in respect of

demand, in the terms of the legislative authorization provided for in the preceding paragraph, are the

following:

a) Establish that in the intra-Community transmissions of goods exempted under the

article 14 of the VAT Regime in the Intra-Community Transactions, made of

continuing form for a period of more than one calendar month, the operative fact and the

exigency occur at the end of each calendar month;

b) Clarify that the rules set out in Article 8 of the VAT Code are not

applicable to intra-Community services of services, the tax of which is due

by the purchaser under the terms of the ( e) of Article 2 (1) of the VAT Code,

nor to intra-Community transmissions of goods;

c) Determine that in the intra-Community transmissions of goods exempted under the

Article 14 of the VAT Regime in Intra-Community Transactions the tax if

makes it exigible at the time of issue of the invoice or, not having been issued

invoice to the date fixed, at the expiry of the deadline for the respective issue;

d) Predicting that in the intra-Community acquisitions of goods, the tax becomes chargeable

at the time of issue of the invoice or, no invoice has been issued to date

fixed, at the end of the term for the respective issue.

Article 121.

Transfer of VAT for the development of regional tourism

1-A transfer in title of VAT intended for regional tourism entities is

€ 20800000.

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194

2-A revenue to be transferred to regional tourism entities under the number

previous is distributed on the basis of the criteria set out in the Decree-Law No. 67/2008, of

April 10, amended by Decree-Law No. 187/2009 of August 12.

SECTION II

Stamp duty

Article 122.

Amendment to the Selo Tax Code

Articles 26, 39 and 52 of the Selo Tax Code, passed by Law No. 150/99,

of September 11, abbreviated by the IS Code, go on to have the following

wording:

" Article 26.

[...]

1-[...].

2-[...].

3-A participation must be submitted by the end of the 3 th month following the

birth of the tax obligation, in any finance service or

elsewhere provided for in special law.

4-[...].

5-[...].

6-[...].

7-[...].

8-[...].

9-[...].

CHAIR OF THE COUNCIL OF MINISTERS

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10-[...].

11-[...].

Article 39.

[...]

1-It can only be settled tax on the deadlines and terms provided for in the articles

45. and 46 of the LGT, save by treating free transmissions or the

onerous acquisition of the right of ownership or of parcelary figures on

real estate, subject to taxation by the 1.1. of the General Table, where the

settlement deadline is eight years counted from the transmission or the date at

that the exemption was without effect, without prejudice to the provisions of the figures

following.

2-[...].

3-[...].

4-[...].

Article 52.

[...]

1-[...].

2-[...].

3-The taxable persons to which the normalization regime is applicable

accounting for microentities are exempted from the presentation of the

statement referred to in the preceding paragraph.

4-[ Previous Article No 3 ]. "

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Article 123.

The repeal standard in the scope of the Selo Tax

Article 50 of the Selo Tax Code, which is approved by Law No. 150/99, is repealed.

September 11.

CHAPTER XII

Special taxes

SECTION I

Special consumption taxes

Article 124.

Amendment to the Code of Excise Taxes

Articles 4, 7, 9, 11, 33, 55, 61, 74, 76, 86º, 86º, 88, 88, 88, 88, 88, 88, 86º, 86º, 86º, 86º, 86º, 86º, 86º, 86º, 86º, 86º, 86º, 86º, 86º, 86º, 86º, 86º, 86º, 87º, 87º, 87º, 87º, 87º, 87º, 87º, 88, 88, 88, 88, 88, 88, 88

89, 91, 92, 94, 95, 98, 103, 104, 110, 111, 111, 111, 111, 111 and 112 of the Code

of the Excise Taxes, approved by the Decree-Law No. 73/2010, of 21 of

June, abbreviated as a Code of IEC, shall be replaced by the following:

" Article 4.

[...]

1-Are taxable persons of excise tax the depositary

authorized and the registered recipient and, in the case of supply of

electricity, the marketers, defined in own legislation, the

marketers for electric mobility, the producers who sell

electricity directly to end consumers, the autoproducers and the

consumers who purchase electricity through operations in

organized markets.

2-[...].

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3-[...].

Article 7.

[...]

1-Constitute facto generator of the production tax or the import into

national territory of the products referred to in Article 5, as well as its

entry into the said territory when coming from another State

member, except in the case of electricity, the operative fact of which is its

supply to the final consumer.

2-[...].

3-[...].

Article 9.

[...]

1-[...]:

a) [...];

b) [...];

c) [...];

d) [...];

e) [...];

f) [...];

g) The supply of electricity to the end consumer, the self-consumption

and the acquisition of electricity by end consumers in markets

organized.

2-[...].

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3-[...].

4-[...].

5-[ Revoked ].

6-In addition to the provisions of paragraph 1, they shall be deemed to have still been introduced

in consumption the products corresponding to the special stacks that do not

if you show properly used, those that are unusable with

pretertition of the applicable rules or the losses that exceed the limits

fixed, in the terms and conditions laid down in this Code.

Article 10.

[...]

1-[...].

2-[...].

3-A DIC shall be processed by the end of the working day following the one in which

the introduction in consumption occurs.

4-By way of derogation from the provisions of the preceding paragraph, DIC may be processed

with monthly periodicity, up to the day 5 of the following month, for the products

taxed at zero rate or exempt, or up to the 5º business day of the second month

next, for electricity.

5-[ Previous Article No 4 ].

Article 11.

[...]

1-[...].

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2-When as a result of an import is due tax, it notes-

if the provisions of the Community legislation applicable to customs duties,

whether or not these are due, with regard to the deadlines for your

settlement and collection, minimum collection thresholds and deadlines and

fundamentals of charging a posteriori , of the refund and dispensation of

payment.

3-[...].

Article 12.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-The costs and charges attached to the deposit, the unutilisation or the sale,

including analyses and studies, of the products seized, abandoned or

declared lost, are the responsibility of natural persons or

collective that held the said products.

Article 33.

[...]

1-[...].

2-Constituent of the officious decision of revocation, without prejudice to the

prosecution proceedings for tax infringement, in particular the

following situations:

a) [...];

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b) [...];

c) [...];

d) [...];

e) The supervenient non-observance of the requirements laid down, depending on the

case, in paragraph a) of Article 23 (1) and in Article 23 (2) of the article

29. and in Article 32 (2).

3-[...].

4-[...].

5-[...].

Article 47.

[...]

1-[...].

2-[...].

3-[...].

4-For the purposes of the preceding paragraph, and when the entity appreheniate or

order from which the products are deposited is not the authority

customs, the said entity shall communicate to this authority the method, the

location and the date on which the product will be unutilized.

5-[ Previous Article No 4 ].

Article 55.

[...]

1-[...].

2-[...].

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3-[...].

4-[...].

5-[...].

6-[...].

7-[...].

8-[...].

9-Stay dispensed from the provision of the guarantee of movement the products

petroleum and energy exclaims by sea or by conducts

fixed, with target:

a) To the national territory;

b) The other Member State, with the agreement of that State.

10-In the case of the circulation occurring in full in the national territory, they are

still dispensed from the provision of guarantee the bodies and entities

referred to in paragraph 2 of the preceding article, as well as the products taxed to the

zero rate.

11-[ Previous Article No 10 ]

Article 61.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

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6-For the purposes of the preceding paragraph, it is considered to be form of atypical transport o

transport of fuel that does not find itself in the reservoir of a

vehicle, or in an appropriate booking container, up to the limit of 10 l, well

how the transport of liquid products for heating that is not

carried out in camions used by professional operators.

7-[...].

Article 71.

[...]

1-[...].

2-[...]:

a) More than 0.5% vol. and less than or equal to 1.2% vol. of alcohol

acquired, € 7 ,27 /hl;

b) More than 1.2% vol. of alcohol purchased and less than or equal to 7º plato,

€ 9 ,11 /hl;

c) More than 1.2% vol. of alcohol purchased and more than 7º plato and

less than or equal to 11º plato, € 14 ,56 /hl;

d) More than 1.2% vol. of alcohol purchased and more than 11º plato and

less than or equal to 13º plato, € 18 ,23 /hl;

e) More than 1.2% vol. of alcohol purchased and more than 13º plato and

less than or equal to 15º plato, € 21 ,85 /hl;

f) More than 1.2% vol. of alcohol purchased and more than 15º plato,

€ 25 ,56 /hl.

CHAIR OF THE COUNCIL OF MINISTERS

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Article 74.

[...]

1-[...].

2-A The tax rate applicable to intermediate products is € 61 ,45 /hl.

Article 76.

[...]

1-[...].

2-A The tax rate applicable to spirit drinks is € 1,079 ,02 /hl.

Article 83.

Obligations of producers of alcohol and alcoholic beverages

1-[...].

2-Constituting obligations of winemaking producers and other beverages

alcoholic:

a) [...];

b) Install level indicators in functional state, or other

similar equipment, namely, caudalmeters that allow the

effective control of the quantity produced and stored, as well as the

number of order, if it is fixed deposits;

c) The one provided for in the a) of the previous number.

CHAIR OF THE COUNCIL OF MINISTERS

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Article 86.

[...]

1-At the time of introduction in consumption, spirits

packaged for sale to the public must have bet a stacked

special, non-reusable, whose model and procedures to be observed in the

requisition, supply and control are regulated by portaria of the

member of the Government responsible for the area of finance.

2-[...].

3-Special stacks are sold, in the terms of the intended porterie in the

n. 1, to the operators referred to in Article 4 (1), save when the

principal activity of the operator is the provision of services of

storage, in that case being acquired by the depositors.

4-[...].

5-[...].

6-[...].

7-[...].

8-[...].

9-A requisition of special stacks by economic operators without

status IEC depends on the constitution of a guarantee, the amount of which

minimum must be equal to 25% of the tax required by the products

corresponding to the stacks concerned.

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Article 87.

[...]

1-The alcohol and non-bottled alcoholic beverages, seized and declared

lost in favour of the public farm in the process of tax infringement,

abandoned, or considered time-consuming farms, must be sold or

unutilised, within 60 days, counted from the transit on trial

of the declaration of loss of the commodity in favour of the public farm, of the

declaration of abandonment, of the sending of the certificate of the court or of the term of the

deadline granted for the assignment of a customs or tax destination to the

products, even if it has not yet been handed down a judicial sentence,

and may apply the same formality to alcohol and alcoholic beverages

bottled as long as required by the person concerned.

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

Article 88.

[...]

1-[...]:

a) [...];

b) [...];

c) [...];

d) The electricity covered by CN code 2716.

CHAIR OF THE COUNCIL OF MINISTERS

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2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

Article 89.

[...]

1-[...].

2-It is exempt from the tax on electricity which, demonstrably, is:

a) Used to produce electricity, and to maintain the capacity of

produce electricity;

b) Produced on board of vessels;

c) Used for the transport of passengers and goods by way

railroad in train, metropolitan or electric, and by trolley;

d) Used by the economically vulnerable end customers,

beneficiaries of social fare, pursuant to the Decree-Law

n 138-A/2010, of December 28.

3-[...].

4-[...].

5-[...].

6-[...].

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7-The exemptions provided for in the 7 a ), c) , d ), and ), f), h) , i) and j) of paragraph 1 and in the paragraphs

a) and c ) of paragraph 2 depend on prior recognition of the authority

competent customs.

Article 91.

[...]

1-[...].

2-[...].

3-[...].

4-A The taxable unit of electricity is the MWh.

Article 92.

[...]

1-The values of the unitary tax rates on petroleum products and

energy applicable to gasolines, gasoils, petróleos, fueloils

and electricity are set, for the continent, by porterie of the members

of the Government responsible for the areas of finance and the economy, having in

consideration of the principle of market freedom and the different impacts

environmental of each of the energy products, by gradually favoring

the least pollutants, within the following ranges:

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Product

Tax Rate NC Code

(in euros)

Maximum Minimum

Petrol with lead ......... 2710 11 51 a 2710 11 59650650

Unleaded gasoline ......... 2710 11 41 a 2710 11 49359650

Oil .........................

Colored oil and marked ..

2710 19 21 a 2710 19 25

2710 19 25

302

400

149.64

Gasoil ......................... 2710 19 41 a 2710 19 49278400

Colourful diesel and

marked ...

2710 19 41 a 2710 19 49 21 199.52

Fueloil with sulphur content

higher than 1% ...........................

2710 19 63 a 2710 19 69

34.92

Fueloil with sulphur content

less than or equal to 1% .................

2710 19 61

29.93

Electricity 2716 0 1.00

2-[...].

3-A rate applicable to methane and oil gases used as a carburant

is from € 127.88 / 1000 kg and, when used as a fuel, is fixed between

€ 7.81 and € 9.00 / 1000 kg, being equally applicable to acetylene used

as fuel.

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4-A The rate applicable to natural gas used as a carburant is € 2.84 /gJ.

5-[...].

6-[...].

7-[...]:

a) [...];

b) [...];

c) [...];

d) [...];

e) [...];

f) [...];

g) With the rate between € 100 and € 400/1000 l, the diesel oil of

heating sorted by CN code 2710 19 45.

8-[...].

9-[...].

10-[...].

11-[...].

Article 93.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

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5-Coloured and marked diesel can only be purchased by the holders of the

electronic card instituted for the purpose of controlling its allocation to the

destinations referred to in paragraph 3, being responsible for the payment of the amount

of tax resulting from the difference between the level of taxation applicable to the

road diesel oil and the rate applicable to coloured and marked diesel oil, the

owner or legal officer for the exploitation of the authorized posts

for the sale to the public, in relation to the quantities they sell and which do not

stay properly registered in the electronic control system.

6-[...].

7-[...].

8-[...].

9-[...].

Article 94.

[...]

1-[...].

2-[...].

3-[...].

4-For the purposes of the provisions of this Article, the values of the unitary rates of the

applicable tax on the island of São Miguel to the products listed below

are set by resolution of the Council of the Regional Government, and may be

changed within the following ranges:

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Product

Tax Rate NC Code

(in euros)

Maximum Minimum

Petrol with lead ......... 2710 11 51 a 2710 11 59650650

Unleaded gasoline ......... 2710 11 41 a 2710 11 49359650

Oil ......................... 2710 19 21 a 2710 19 25 49.88 339.18

Gasoil ......................... 2710 19 41 a 2710 19 49 49.88 400

Agricultural gasoil ............... 2710 19 41 a 2710 19 49 21 199.52

Fueloil with sulphur content

higher than 1% ...........................

2710 19 63 a 2710 19 69

34.92

Fueloil with sulphur content

less than or equal to 1% .................

2710 19 61

29.93

Electricity 2716 0 1.00

Article 95.

[...]

The values of the unitary tax rates on petroleum products and

energy are set, for the Autonomous Region of Madeira, by portaria of the

competent member of the Regional Government, within the constant intervals

of Article 92 (1), taking into consideration the principle of freedom of

market and own tax techniques.

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Article 98.

[...]

1-[...].

2-[...].

3-[...].

4-Considerate tax warehouses of processing the tax warehouses

of production where production operations are carried out that do not involve

the refining of crude oil.

5-The holders of warehousing tax warehouses for products intended

to be used in exempted purposes within the national territory are

dispensed with the requirements set out in paragraph 2.

Article 100.

[...]

1-Are subject to the documents provided for in Articles 36 and 60 of the following

petroleum and energy products:

a) [...];

b) [...];

c) [...];

d) [...];

e) [...];

f) [...];

g) [...];

h) [...].

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2-Stay dispensed from the electronic administrative document provided for in the

Article 36 the petroleum and energy products circulating in a regime of

suspension of the tax by fixed ducts on national territory.

Article 103.

[...]

1-[...].

2-[...].

3-[...].

4-[...]:

a) Specific element-€ 78.37;

b) Element ad valorem -20%.

5-cigarettes become subject, at a minimum, to 100.5% of the tax that results from the

application of the tax rate to cigarettes belonging to the price class

more sold out of the year to which corresponds to the special stampile in force.

Article 104.

[...]

1-The tax on cigars on cigars, cigarillos, cutting tobacco

fine meant for enrolling cigarettes and remaining smoking tobacco is the

shape ad valorem , resulting from the application to the respective selling price to the

public in the following percentages:

a) Charutos-15%;

b) Cigarillos-15%;

c) Fine-cut tobacco intended for enrolling cigarettes-61.4%;

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d) Remaining smoking tobacco-50%.

2-The tax on thin-cut tobacco intended for enrolling cigarettes

resulting from the application of the point c) of the previous number cannot be lower

at € 0 ,075 /g.

3-For the purposes of the preceding paragraph, case the weight of the sales modules to the

public, expressed in grams, constitutes a decimal number, that weight is

rounded:

a) By excess, for the immediately higher integer, when the

cutoff of the first decimal place is equal to or greater than five;

b) By defect, for the immediately lower integer, in the

remaining cases.

Article 105.

[...]

1-[...].

2-cigarettes become subject, at a minimum, to 50% of the amount of tax that

result from the application of the provisions of Article 103 (5).

Article 110.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

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6-[...].

7-[...].

8-A requisition of special stacks by economic operators without

status IEC depends on the constitution of a guarantee, the amount of which

minimum must be equal to 25% of tax required by tobacco products

corresponding to the stacks concerned.

Article 111.

[...]

1-[...].

2-[...].

3-[...].

4-A The prohibition provided for in paragraph 1 covers marketing at the distance of

tobacco products, via postal route or other equivalent medium.

Article 112.

[...]

1-The selling prices to the public of tobacco products and the subsequent ones

changes are communicated by established manufacturers in the Community

or, where appropriate, by their representatives or commercial tenants

or by the importers of third countries, considering themselves tacitly

accepted by the customs authority, in the absence of express decision of this,

elapsed the 10-day period subsequent to that communication.

2-[...]. "

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Article 125.

Addition to the IEC Code

The Article 96 is added to the Code of the IEC, approved by the Decree-Law No. 73/2010, of

June 21, with the following wording:

" Article 96.

Marketing of electricity

1-Licensed Electricity Marketers under the legislation

applicable, which provide the final consumer, including marketers

of electricity for electric mobility, they must register at the office

competent customs, for the purpose of compliance with the tax obligations

provided for in this Code.

2-They are equated with marketers, the electricity producers who

provide directly to consumers, through the public network of

distribution or through direct line.

3-The quantities of electricity to be declared for introduction in consumption are

the invoiced quantities to the final consumers customers. "

Article 126.

Revocation of provision of the IEC Code

Article 9 (5) of the IEC Code, approved by the Decree-Law, is repealed

n. 73/2010, of June 21.

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SECTION II

Tax on petroleum and energy products

Article 127.

Additional to the rates of the tax on petroleum and energy products

1-Maintains in force in 2012 the additional to the tax rates on products

oil and energy, in the amount of € 0.005 per litre for petrol and in the

amount of € 0.0025 per litre for road diesel and colourful diesel and

marked, which constitutes own revenue from the permanent financial fund

provided for in Decree-Law No. 63/2004 of March 22 to the maximum extent of

€ 30000000 annual.

2-The additional one referred to in the preceding paragraph integrates the values of the unitary rates

set in accordance with Article 92 (1) of the IEC Code, approved by the

Decree-Law No. 73/2010 of June 21.

3-The charges for settlement and collection incurred by the Directorate General of Customs and

of the Special Taxes on Consumption are compensated through the retention of a

percentage between 2% and 3% of the product of the additional, to be fixed by order of the Minister

of the Finance, to which it constitutes its own revenue.

Article 128.

Amendment to Law No. 55/2007 of August 31

Article 4 of Law No 55/2007 of August 31, amended by Laws, is amended

n. 67-A/2007, of December 31, and 64-A/2008, of December 31, which passes to

following wording:

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" Article 4.

[...]

1-[...].

2-The value of the road service contribution is € 65, 47/1000 l for the

petrol and from € 87 to ,98/1000 l for road diesel.

3-[...]. "

SECTION III

Tax on vehicles

Article 129.

Amendment to the Tax Code on Vehicles

Articles 2, 7, 8, 10, 31, and 53 and 53 of the Vehicle Tax Code, approved

by Law No. 22-A/2007 of June 29, abridgingly designated by ISV Code,

shall be replaced by the following:

" Article 2.

[...]

1-[...].

2-[...]:

a) [...];

b) [...];

c) [...];

d) [ Repealed ].

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Article 7.

[...]

1-A table A, hereafter indicated, sets the tax rates, having in

account for the cylinder and environmental component, and is applicable to the following

vehicles:

a) To passenger cars;

b) To cars of mixed use and light cars

of goods, which are not taxed by the reduced fees nor

by the intermediate rate.

Table A

Component cylinder

Level of cylinder

in cubic centimeters

Fees by

cubic centimeters

(in euros)

Parcel to abater

(in euros)

Up to 1250 ....................... 0.97 718.98

More than 1250 ................ 4.56 5 212.59

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Environmental component

Petrol vehicles

Step of CO2

(in grams per kilometre)

Fees

(in euros)

Parcel to abater

(in euros)

Up to 115 g / Km ............

From 116 g / Km to 145 g / Km

From 146 g / Km to 175 g / Km

From 176 g / Km to 195 g / Km

More than 195 g / Km

4.03

36.81

42.72

108.59

143.39

378.98

4 to 156.95

5 to 010.87

16 to 550.52

23 to 321.94

Environmental component

Diesel vehicles

Step of CO2

(in grams per kilometre)

Fees

(in euros)

Parcel to abater

(in euros)

Up to 95 g / Km ................

From 96 g / Km to 120 g / Km

From 121 g / Km to 140 g / Km

From 141 g / Km to 160 g / Km

More than 160 g / Km

19.39

55.49

123.06

136.85

187.97

1 to 540.30

5 to 023.11

13 to 245.34

15 to 227.57

23 to 434.67

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2-A table B, hereafter indicated, takes into account exclusively the component

cylinder, being applicable to the following vehicles:

a) In the entirety of the tax, the light cars of goods, of

closed box, with maximum lotation of three places, including that of the

driver, and interior height of the load box less than 120 cm;

b) In the entirety of the tax, the light cars of goods, of

closed box, with maximum lotation of three places, including that of the

driver, and traction at four wheels, permanent or adaptable;

c) To cars covered by paragraph 3 of the following article, in the

percentage therein;

d) To cars covered by Article 9, in the percentages there

predicted.

TABLE B

Component cylinder

Rank of Cylinder

(in cubic centimeters)

Fees by

cubic centimeters

(in euros)

Parcel to abater

(in euros)

Up to 1250 ....................... 4.34 2 799.66

More than 1250 ................ 10.26 10 200.16

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3-Stay subject to an aggravation of € 500 in the total amount of the

tax payable, the light vehicles, equipped with propulsion system a

diesel, the above value being reduced to € 250 relatively to the

light vehicles of goods referred to in Article 9 (2), with

the exception of vehicles presenting in their respective certificates of

compliance or, in its absence, in technical approvals, a value

of emission of particles less than 0 ,003g/km.

4-[...].

5-[...].

6-[...].

7-[...].

8-[...].

9-The incident tax on manufactured cars and motorcycles

prior to 1970, regardless of their provenance or origin, is

calculated in accordance with the application of table B or C, respectively,

benefiting exclusively from the time-of-use reductions to which it relates to

table D of Article 11 (1).

Article 8.

[...]

1-[...].

2-[ Revoked ].

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3-An intermediate fee is applicable, corresponding to 50% of the tax

resulting from the application of Table B referred to in paragraph 2 of the previous article,

to light goods, open-box, or cash-free cars, with

lotion higher than three places, including that of the driver, who present

traction to the four wheels, permanent or adaptable.

Article 9.

[...]

1-A reduced rate is applicable, corresponding to 15% of the resulting tax

of the application of Table B as referred to in Article 7 (2), to the following

vehicles:

a) [...];

b) [...];

c) [...].

2-A reduced rate corresponding to 10% of the resulting tax is applicable

of the application of table B, to the light goods cars, of cash

open, closed or without a box, with maximum lotation of three places, including

o of the driver, with the exception of those covered by Article 7 (2).

Article 10.

[...]

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TABLE C

Level of cylinder

(in cubic centimeters)

Value

(in euros)

From 120 until 250 .........

From 251 until 350 .........

From 351 until 500 .........

From 501 until 750 ..........

More than 750 .............

60.00

75.00

100, 00

150, 00

200.00

Article 31.

[...]

1-Without prejudice to the provisions of international conventions or the rules

applicable in the framework of diplomatic and consular relations, the vehicles

enrolled in an interim series of a Member State of the Union

European, they can only benefit from the temporary admission scheme by the

maximum period of 90 days, to be counted from the respective entry into territory

national, on the condition that they are admitted and conducted by their

owners or legitimate holders, non-resident persons in territory

national and require at the customs the issuance of circulation guide.

2-[...].

3-[...].

4-[...].

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Article 53.

[...]

1-Passed passenger cars and mixed use that if

target the rental service with driver-taxis, letter -A | and letter -T |,

introduced in consumption and present up to four years of use,

counted since the assignment of the first matriculation and the respective

documents, and do not have CO2 emission levels higher than 160

g/km, confirmed by the respective certificate of conformity,

benefit from an exemption corresponding to 70% of the amount of the

tax.

2-[...].

3-[...].

4-[...].

5-The unforeseen passenger cars and mixed-use cars

in Articles 8 and 9, new, which are intended for the exercise of activities of

renting without a driver, benefit, in the introduction on consumption, of a

exemption corresponding to 40% of the amount of tax, under the conditions

following:

a) [...];

b) [...];

c) [...];

d) [...].

6-[...]. "

CHAIR OF THE COUNCIL OF MINISTERS

226

Article 130.

Repeal of standards of the Tax Code on Vehicles

It is repealed at para. d) of Article 2 (2) and Article 8 (2) of the Tax Code

about Vehicles, approved by Law No. 22-A/2007 of June 29.

SECTION IV

Single circulation tax

Article 131.

Amendment to the Code of Single Circulation Tax

1-Articles 7, 9, 11, 12, 14, 14, and 15 and 15 of the Single Tax Code of

Circulation, which is approved by Annex II to Law No. 22-A/2007 of June 29, passes

the following:

" Article 7.

[...]

1-[...]:

a) [...];

b) [...];

c) [...];

d) [...];

e) [...];

f) [...];

CHAIR OF THE COUNCIL OF MINISTERS

227

g) In the case of category B vehicles manufactured before 1970,

referred to in paragraph c) of Article 7 (9) of the ISV Code, the

which is applied to table D as referred to in Article 11 (1) of the

even diploma, considers itself for the purpose of determination of the level

of emission of carbon dioxide (CO2) the minimum step (up to 120g

per km).

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

Article 9.

[...]

[...]:

CHAIR OF THE COUNCIL OF MINISTERS

228

Fuel Used

Electricity

Total Voltage

Annual tax according to the year of matriculation (in

euros)

Gasoline Cylinder

(cm3)

Other Products

Cylinder (cm3) Posterior to 1995

From 1990 a

1995

From 1981 a

1989

Up to 1000 Up to 1500 Up to 100 17.25 10.87 7.63

More from 1100 up to 1300 More than 1500 until

2000

More than 100 34.61 19.45 10.87

More from 1300 up to 1750 More than 2000 until

3000

54.06 30.22 15.16

More from 1750 up to 2600 More from 3000 137.17 72.35 31.26

More than 2600 up to 3500 229.39 124.92 63.61

More than 3500 408.69 209.94 96.46

Article 10.

[...]

1-[...]

Rank of Cylinder (in

cubic centimeters)

Fees (in

euros)

Level of CO2 (in

grams per kilometre)

Fees (in

euros)

Up to 1250 27.51 Up to 120 56.46

More from 1250 up to 1750 55.22 More from 120 up to 180 84.59

More from 1750 up to 2500 110.34 More from 180 up to 250 169.18

Over 2500 to 347.74 More than 250 289.82

CHAIR OF THE COUNCIL OF MINISTERS

229

2-[...]:

Year of acquisition (category B vehicle) Coefficient

2007 to 1.00

2008 to 1.05

2009 to 1.10

2010 to 1.15

2011 to 1.15

2012 to 1.15

Article 11.

[...]

[...]:

Vehicles of a gross weight less than 12 t

Scales of gross weight (in

kilograms)

Annual Fees (in

euros)

Up to 2500 ............................................. 31

2501 a 3500 ......................................... 50

3501 a 7500 ......................................... 120

7501 a 11999 ....................................... 195

CHAIR OF THE COUNCIL OF MINISTERS

230

Motor vehicles of gross weight> = 12 t

Scales of

gross weight (in

kilograms)

Year of 1ª matriculation

Up to 1990 (inclusivé) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000e after

With

suspens

pneumah

tica or

equals

nte

With

another type

from

suspension

With

suspension

pneumatic

equivalent

With

another type

from

suspension

With

suspension

pneumatic

equivalent

With

another type

from

suspension

With

suspension

pneumatic

equivalent

With

another type

from

suspension

With

suspension

pneumatic

equivalent

With

another type

from

suspension

Annual fees (in

Euros)

Annual fees (in Euros

)

Annual fees (in Euros

)

Annual fees (in Euros

)

Annual fees (in Euros

)

2 AXES

12000 to 212220196205186195180186178184

12001 a 12999 301354280329268314257302255300

13000 a 14999 304359282333270318260306258304

15000 a 17999 339377315352301336288323286320

> = 18000 to 430479400444382424368407365403

3 AXES

<15000 212301196279186267179257178255

15000 a 16999 298337277313265300254286252284

17000 a 17999 298345277320265305254293252290

18000 a 18999 388428360398345380330366327362

19000 a 20999 389428362398346384331366329367

21000 a 22999 391434363402348432333369330411

> = 23000 to 437486406453389432372414370411

> = 4 AXES

<23000 299335278311265298255284252282

23000 a 24999 377425352396336377323363320360

25000 a 25999 388428360398345380330366327362

26000 a 26999 711806661750631715606685601680

27000 a 28999 721824670768639732616705610698

> = 29000 to 741837687777657744631714626709

CHAIR OF THE COUNCIL OF MINISTERS

231

Articulated vehicles and vehicle assemblies

Year of 1ª matriculation

Up to 1990 (inclusivé) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000e after

Weight scales

gross (in

kilograms)

With

suspens

pneumát

ica or

equals

nte

With another

type of

suspension

With

suspension

pneumatic

equivalent

With another

type of

suspension

With

suspension

pneumatic

equivalent

With another

type of

suspension

With

suspension

pneumatic

equivalent

With another

type of

suspension

With

suspension

pneumatic

equivalent

With another

type of

suspension

Annual fees (in

Euros) Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros)

2 + 1 AXES

12000 to 211213195197185188179181177180

12001 a 17999 292359274333263317254305252303

18000 a 24999 388457363424348405336390332387

25000 a 25999 419468394436375415363399361396

> = 26000 to 780859732799699763674731670726

2 + 2 AXES

<23000 288331272308260293251282250280

23000 a 25999 373422351394333375324361322358

26000 a 30999 712811667755636721617692611685

31000 a 32999 769833722774687741666711661705

> = 33000 to 818988769919733877711843705835

2 + 3 AXES

<36000 725815679759649725629696623688

36000 a 37999 800868752813718776693752686746

CHAIR OF THE COUNCIL OF MINISTERS

232

> = 38000 to 829977776916743874719846713839

3 + 2 AXES

<36000 719793674736644705623675619674

36000 a 37999 736839692780661746637715632714

38000 a 39999 738892693829662792639760633758

> = 40000 859 1104 807 1029 769982746942739941

> = 3 + 3 AXES

<36000 672796630741602706582678576673

36000 a 37999 792880744817710791685751680744

38000 a 39999 800895751831717795692763685757

> = 40000 to 817908767846732807710774702769

Article 12.

[...]

Vehicles of a gross weight less than 12 t

Scales of gross weight (in

kilograms)

Annual Fees (in

euros)

Up to 2500 ............................................. 16

2501 a 3500 ......................................... 28

3501 a 7500 ......................................... 62

7501 a 11999 ....................................... 105

CHAIR OF THE COUNCIL OF MINISTERS

233

Motor vehicles of gross weight> = 12 t

Scales of

gross weight (in

kilograms)

Year of 1ª matriculation

Up to 1990 (inclusivé) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000e after

With

suspension

pneumatic

equivalent

With another

type of

suspension

With

suspension

pneumatic

equivalent

With another

type of

suspension

With

suspension

pneumatic

equivalent

With another

type of

suspension

With

suspension

pneumatic

equivalent

With another

type of

suspension

With

suspension

pneumatic

equivalent

With another

type of

suspension

Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros)

2 AXES

12000 to 122126115118109113105108104107

12001 a 12999 143185134174128166124161123160

13000 a 14999 145186136175130167126162125160

15000 a 17999 177257166240159230153222151221

> = 18000 to 208324194305186291180281178279

3 AXES

<15000 121146114137108131104127103126

15000 a 16999 145188136176130168126163125162

17000 a 17999 145188136176130168126163125162

18000 a 18999 174248164232155222151215149213

19000 a 20999 174248164232155222151215149213

21000 a 22999 176265165249158237152229151227

> = 23000 to 264330248310236296229285227283

> = 4 AXES

<23000 145184136173130165126160125159

23000 a 24999 204246191231182220177213175212

25000 a 25999 233270219254209241202234201232

26000 a 26999 377473354443339424327409324406

27000 a 28999 380474356445340425328410326407

> = 29000 to 428638401599384572370553367548

CHAIR OF THE COUNCIL OF MINISTERS

234

Articulated vehicles and vehicle assemblies

Year of 1ª matriculation

Up to 1990 (inclusivé) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000e after

Weight scales

gross (in

kilograms)

With

suspension

pneumatic

equivalent

With another

type of

suspension

With

suspension

pneumatic

equivalent

With another

type of

suspension

With

suspension

pneumatic

equivalent

With another

type of

suspension

With

suspension

pneumatic

equivalent

With another

type of

suspension

With

suspension

pneumatic

equivalent

With another

type of

suspension

Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros) Annual fees (in Euros)

2 + 1 AXES

12000 to 120121113113107107104104103103

12001 a 17999 143183134172128164124159123158

18000 a 24999 184242173227160217160210159208

25000 a 25999 233344219322203307203298201295

> = 26000 to 352472330443305422305408303405

2 + 2 AXES

<23000 143183134172128165124159123158

23000 a 24999 173231163217154207149201148199

25000 a 25999 202244189229181219175212173210

26000 a 28999 291407272382260365252352250350

29000 a 30999 349465327437312417302403300400

31000 a 32999 413546388513370489358473355470

> = 33000 to 549641515602491575476555472551

2 + 3 AXES

<36000 404464379436361415350402347399

36000 a 37999 433609406571387545374528371523

> = 38000 to 595659559619533590516571512567

3 + 2 AXES

<36000 343400321375307358297346295344

CHAIR OF THE COUNCIL OF MINISTERS

235

36000 a 37999 411537386503368481357465354461

38000 a 39999 539632506593483567468548463543

> = 40000 to 746870700815668779647753641747

> = 3 + 3 AXES

<36000 285371268348256332248321246319

36000 a 37999 374465352437336417324403322400

38000 a 39999 437471410441391421379407375404

> = 40000 to 449636421597402570389551386547

Article 13.

[...]

Cylinder of Cylinder Annual Fee in Euro

(in cubic centimetres) (second the year of the vehicle registration)

Later to 1996 Between 1992 and 1996

From 120 up to 250 5.37 0.00

More from 750 to 110.24 54.07

CHAIR OF THE COUNCIL OF MINISTERS

236

Article 14.

[...]

The rate applicable to vehicles of category F is € 2 ,33 / kW.

Article 15.

[...]

The rate applicable to vehicles of category G is € 0 ,58 / Kg, having the tax o

upper limit of € 10750. "

CHAPTER XIII

Local Taxes

SECTION I

Municipal tax on real estate

Article 132.

Amendment to the Municipal Tax Code on Real Estate

1-Articles 9, 13, 40, 45, 68, 75, 76, 128, 130, 130, 130, 130, 130.

Code of Municipal Tax on Real Estate, approved by Decree Law No. 287/2003,

of November 12, abbreviated by the IMI Code, go on to

following wording:

" Article 9.

[...]

1-[...]:

a) [...];

b) [...];

c) [...];

CHAIR OF THE COUNCIL OF MINISTERS

237

d) From the fourth year following, including, to the one in which a field for

construction has gone on to figure in the inventory of a company that

has as an object the construction of buildings for sale;

e) From the following third year, including, to the one in which a building has

past to appear in the inventory of a company that has by

object to its sale.

2-[...].

3-[...].

4-[...].

5-In the situations to which you rent the previous number, if the communication is

presented in addition to the said deadline, the tax is due by the whole

time already elapsed, starting up the suspension of taxation only from

of the year of communication, ceasing, however, in the year in which it would finite case

had been presented in time.

6-[...].

7-[...].

Article 13.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

CHAIR OF THE COUNCIL OF MINISTERS

238

7-A Directorate-General for Taxes proceeds to pre-fill the

statement referred to in paragraph 1, how much to be provided with the elements provided for

in Art. 128, without prejudice to the validation to be carried out by the taxable person.

Article 37.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-When the final screens and the loteeing projects referred to in paragraphs 2 and 3

are delivered in the city hall and duly approved there, and case

this entity sends them to the service of finance, becomes the taxable person

dispensed from proceeding to its delivery.

Article 40-The

[...]

1-[...].

2-[...].

3-[...].

4-[...].

CHAIR OF THE COUNCIL OF MINISTERS

239

5-In land for construction, the coefficient of adjustment of areas (Caj) is

applied to the authorised or planned buildings, according to the following

rules:

a) When there is only one allocation, the table applies

corresponding;

b) When there is more than one allocation, with discrimination of

area, applies the corresponding table to each of the allocations;

c) When there is more than one allocation and it is not possible

establishing the discrimination referred to in the preceding paragraph shall apply to

table of the economically dominant allocation.

Article 42.

[...]

1-The coefficient of localization (Cl) ranges from 0.4 to 3.5, and may, in

scattered housing situations in rural medium, be reduced to 0.35.

2-[...].

3-[...].

4-[...].

Article 45.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

CHAIR OF THE COUNCIL OF MINISTERS

240

5-When the document proving constructive viability to which if

refers to Article 37 only make reference to the PDM indexes, owe the

experts evaluators estimate, substantially, the respective area of

construction, taking into consideration, in particular, the medium areas of

construction of the surrounding area.

Article 68.

[...]

1-[...].

2-Stay the post of the taxable person the assessment expenses made to his / her

request, whenever the disputed value holds or increases.

3-Stay in charge of the Municipal Chambers the expenditure of building evaluation

urban made at your request, whenever, as a result of this, it is not

given reason to the applicant in their claim.

Article 75.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

CHAIR OF THE COUNCIL OF MINISTERS

241

7-Should the second assessment be required by the taxable persons, and if, in

result of this, the tax equity value whether to maintain or increase, the

expenses with the assessment are by these reimbursed to the Directorate General of the

Taxes.

Article 76.

[...]

1-[...].

2-[...].

3-By the request of the second assessment is due by the applicant a fee

initial, to be fixed between 7.5 and 30 units of account, taking into account the

complexity of matter.

4-[...].

5-[...].

6-[...].

7-[...].

8-[...].

9-[...].

10-[...].

11-[...].

12-[...].

CHAIR OF THE COUNCIL OF MINISTERS

242

13-In the case of the buildings in comownership, whenever there is more than

a request for a second assessment, should the comowners appoint a

only representative to integrate the committee referred to in paragraph 2, applying

also this rule in the event of successive transmissions in the course of

an assessment, when there is more than one alienant or acquirer to

complain.

14-[...].

Article 112.

[...]

1-The rates of the municipal real estate tax are as follows:

a) [...];

b) Urban buildings: 0.5% to 0.8%;

c) Urban buildings assessed, in the terms of CIMI: 0.3% to 0.5%.

2-[...].

3-The rates provided for in points b) and c) of paragraph 1 are high, annually, to the

triple in the cases of urban buildings that find themselves bounced there are more

of a year and of crumbling buildings, considering returns or in

ruins, the buildings as such defined in a diploma of their own.

4-For buildings that are the property of entities that have domicile

tax in country, territory or region subject to tax regime clearly more

favorable, list constants approved by porterie of the Minister of the

Finance, the tax rate is 7.5%.

5-[...].

6-[...].

CHAIR OF THE COUNCIL OF MINISTERS

243

7-[...].

8-[...].

9-[...].

10-[...].

11-[...].

12-[...].

13-[...].

14-[...].

15-[...].

Article 128.

[...]

1-The municipal chambers compete to collaborate with the tax administration in the

compliance with the provisions of this Code, and shall in particular:

a) Refer to the competent finance department, until the end of the following month

to that of its approval, the loteeing alvaras, building permits,

architecture plants of the constructions corresponding to the screens

endings, demolition and works permits, applications for surveys, dates of

completion of buildings and their improvements or their occupation,

as well as all the elements necessary for the evaluation of the buildings;

b) [...];

c) [...].

2-[ Revoked ].

CHAIR OF THE COUNCIL OF MINISTERS

244

3-The terms, formats and procedures required to comply with the

provisions of paragraph 1 are defined by the porterie of the Minister of Finance, after

hearing of the National Association of Portuguese Municipalities.

Article 130.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-The head of the competent finance department may, at all times,

promote the rectification of any incorrectness in the matrix inscriptions,

save those that imply alteration of the resulting tax value

of direct assessment with the ground laid down in the paragraph a) of paragraph 3, case

where such rectification may only take place the period referred to in the

previous number.

6-[ Previous Article No 5 ].

7-[ Previous Article No 6 ].

8-The effects of the complaints, as well as that of the corrections promoted by the

head of the competent finance department, carried out with any of the

fundamentals provided for in this article, only produce in liquidation

concerning the year in which the application is made or promoted to

rectification.

CHAIR OF THE COUNCIL OF MINISTERS

245

Article 138.

[...]

1-The tax patrimonial values of the urban buildings referred to in the

points a) , c) and d) of Article 6 are updated triennially on the basis of

factors corresponding to 75% of the devaluation coefficients of the

currency set annually by porterie of the member of the Government

responsible for the area of Finance for the purposes of the taxes on the

yield.

2-The tax heritage values of urban buildings referred to in para.

b ) of Article 6 are updated annually on the basis of factors

corresponding to the devaluation coefficients of the fixed currency

annually by portaria of the member of the Government responsible for the area of

Finance. "

2-A The new wording given to the d ) of Article 9 (1) of the IMI Code, has a nature

interpretative.

Article 133.

Repeal of standards of the IMI Code

Article 128 (2) of the IMI Code, approved by the Decree-Law, is repealed

n. 287/2003, of November 12.

CHAIR OF THE COUNCIL OF MINISTERS

246

SECTION II

Municipal tax on onerous real estate transmissions

Article 134.

Amendment to the Municipal Tax Code on the Onerous Transmissions of

Real estate

1-The articles 17 and 40 of the Municipal Tax Code on Onerous Transmissions

Real estate, approved by the Decree-Law No. 287/2003 of November 12,

abbreviately designated by IMT Code, they are replaced by the following:

" Article 17.

[...]

1-[...].

2-[...].

3-[...].

4-A rate is always 10%, not applying for any exemption or reduction

any time the purchaser has the residence or registered office in country, territory or

region subject to a more favorable tax regime, approved list constant

by the porterie of the Minister of Finance, without prejudice to the exemption provided for in the

article 7 of the Decree-Law No 540/76 of July 9.

5-[...].

6-[...].

CHAIR OF THE COUNCIL OF MINISTERS

247

Article 40.

[...]

1-Without prejudice to the provisions of the following numbers, the IMT prescribes us

terms of the Articles 48 and 49 of the General Tax Act.

2-[...].

3-Checking-if it lapses benefits, the limitation period is due to

from the date on which the same were without effect.

4-[ Previous Article No 3 ]. "

2-It is repealed Article 47 of the IMT Code, approved by the Decree-Law No. 287/2003,

of November 12.

CHAPTER XIV

Tax Benefits

Article 135.

Amendment to the Status of Tax Benefits

The Articles 3, 16, 17, 22, 27, 32, 33, 46, 52, 54, 54, 70, 70, 70, 70, 70, 70, 70 and

74. of the Status of Tax Benefits, approved by the Decree-Law No. 215/89, 1 of

July, abbreviated by EBF, shall be replaced by the following:

" Article 3.

[...]

1-[...].

2-[...].

CHAIR OF THE COUNCIL OF MINISTERS

248

3-The provisions of paragraph 1 shall not apply to the tax benefits set out in the

articles 16, 17, 18, 22, 23, 24, 32, 60, 60, 60, 60 and 66.

as to Chapter V of Part II of this Statute.

Article 16.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-[...].

7-Are exempt from IRC the income from pension funds that if

constitute, operate in accordance with the legislation and are established

in another Member State of the European Union or the Economic Area

European, in the latter case provided that such Member State is

linked administrative cooperation in the field of taxation

equivalent to that established within the framework of the European Union, not attributable to

stable establishment located in Portuguese territory, provided that

cumulatively check the following requirements:

a) They guarantee exclusively the payment of retirement benefits by

old age or disability, survival, pre-retirement or retirement

early, post-employment health benefits and, when

supplementary and accessories of these benefits, the assignment of

subsidies for death;

CHAIR OF THE COUNCIL OF MINISTERS

249

b) Be managed by institutions of realization of pension plans

professionals to which Directive No 2003 /41/CE is applicable

European Parliament and of the Council of June 3, 2003;

c) The pension fund shall be the beneficial owner of the income;

d) Dealing with distributed profits, the corresponding social parts

are held, uninterrupted, for at least one year.

8-Without prejudice to the provisions of Article 98 of the IRC Code, so that it is

immediately applicable the provisions of the preceding paragraph, shall be made

evidence before the entity that it is obliged to carry out the withholding in

source, formerly at the date of allotment to the disposition of earnings, of the

verification of the requirements set out in points a ), b ) and c ) upon

statement confirmed and authenticated by the authorities of the Member State

of the European Union or of the European Economic Area to whom it competes

respective supervision.

Article 17.

[...]

1-[...].

2-At the expense of paid, in the form of lifetime income or rescue of the capital

accumulated, within the framework of the public capitalization scheme is applicable

scheme provided for in Article 21 (2 a) (5).

Article 21.

[...]

1-[...].

2-[...].

3-[...].

CHAIR OF THE COUNCIL OF MINISTERS

250

4-A fruition of the benefit provided for in paragraph 2 shall be without effect, owing to

imports deducted, majorized in 10%, for each year or fraction,

elapsed from the one in which the right to deduction was exercised, to be

increased to the IRS collection of the year from the verification of facts, if the

participants are given any income or are granted the

reimbursement of certificates, save in the event of the death of the underwriter or

when they have elapsed at least five years from the respective

delivery and occur any of the situations defined in the law.

5-A The fruition of the benefit provided for in paragraph 3 shall be without effect when the

reimbursement of certificates occurs outside of any of the situations

defined in the law, and the income shall be taxed, autonomously, to the

rate of 21.5%, according to the rules applicable to the incomes of the

category E of IRS, including those relating to withholdings in the source, without

injury to the possible application of the points a) and b) of Article 5 (3) of the

IRS Code, when the amount of deliveries paid in the first half

of the duration of the plan to represent at least 35% of the whole

of those.

6-[...].

7-[...].

8-[...].

9-[...].

10-[...].

Article 22.

[...]

1-[...]:

CHAIR OF THE COUNCIL OF MINISTERS

251

a) [...];

b) [...];

c) Dealing with more-worth, obtained in Portuguese territory or outside

of it, there is place the taxation, autonomously, under the same conditions

where it would occur if those incomes were holders of people

natural residents in Portuguese territory, at the rate of 21.5%, on the

positive difference between the more-valuable and the less-valuable ones obtained in

each year, being the tax delivered to the State by the respective

managing entity, until the end of the month of April of the year following that the

that respect.

2-[...].

3-[...].

4-[...].

5-[...].

6-[...]:

a) Dealing with predial yields, which are not concerning the

social housing subject to legal regimes of controlled costs, there is

place the taxation, autonomously, at the rate of 20%, which focuses on

net income from conservation and maintenance charges

effectively supported, properly documented, as well as of the

municipal tax on real estate, being the delivery of tax

carried out by the respective managing entity until the end of the month of April

of the year following that to which to respect, and considering the tax

eventually withheld as payment on account of this tax;

b) [...];

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252

c) [...].

7-[...].

8-[...].

9-[...].

10-[...].

11-[...].

12-[...].

13-[...].

14-[...].

15-[...].

16-[...].

Article 26.

[...]

1-[...].

2-A difference, when positive, between the value due when

closure of savings plans in shares and the importances

delivered by the underwriter is subject to withholding tax at the liberatory rate

of 21.5%, without prejudice to the possibility of encompassing, by option of the

taxable person, in which case the withheld tax has the nature of payment

on account.

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Article 27.

[...]

1-[...].

2-[...]:

a) [...];

b) To non-resident entities and without stable establishment in

Portuguese territory that are domiciled in country, territory or

region subject to a clearly more favourable tax regime, constant

of list approved by the office of the Minister of Finance;

c) [...].

3-[...]:

a) To non-resident natural persons and without stable establishment

in Portuguese territory that are domiciled in country, territory or

region subject to a clearly more favourable tax regime,

list constant approved by porterie of the Minister of Finance;

b) [...].

Article 32.

Social shareholding companies (SGPS)

1-[ ... ].

2-The most-valuable and the valuations-valued carried out by the SGPS of capital parts

of which they are holders, provided that they are held for no less than one year,

and, as well, the financial burdens borne with its acquisition not

compete for the formation of the taxable profit of these societies.

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3-The provisions of the preceding paragraph shall not apply in respect of the most-valuable

carried out and the financial burdens borne when the capital parts

have been acquired to entities with which there are special relationships,

pursuant to Art. 63 (4) of the IRC Code, or to entities with

domicile, seat or effective direction in territory subject to a tax regime

more favorable, list constant approved by the minister's porterie

Finance, or residents in Portuguese territory subject to a scheme

special of taxation, and provided that they have been held, by the alienant, by

period of less than three years and, well so, when the alienant has

result of transformation of society to which the scheme was not applicable

predicted in that number, relatively to the most-valuable of the capital parts

object of transmission, provided that, in the latter case, they have elapsed

less than three years between the date of the processing and the date of the transmission.

4-[ Revoked ].

5-[ Revoked ].

6-[R evogated ].

7-[ Revoked ].

8-[ Revoked ].

9-[...].

Article 33.

[...]

1-[ Revoked ].

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2-[ Revoked ].

3-[ Revoked ].

4-[...].

5-[...].

6-[...].

7-[...].

8-[...].

9-[...].

10-[...].

11-[...].

12-[...].

13-[...].

14-[...].

15-[...].

16-[...].

17-[...].

18-[...].

19-[...].

20-[...].

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256

Article 46.

[...]

1-Stay exempt from municipal real estate tax, pursuant to paragraph 5,

the buildings or part of constructed housing urban buildings,

enlarged, improved or acquired for onerous title, intended for

own and permanent housing of the taxable person or his household

family, whose taxable income, for the purposes of IRS, in the previous year,

not more than € 153300, and that they are indeed affections to such an end,

within six months after the acquisition or the completion of the construction, of the

extension or improvements, save for reason not attributable to the

beneficiary, owing to the application for exemption to be submitted by the subjects

liabilities up to the expiry of the 60 days subsequent to that period.

2-[...].

3-Stay equally exempt, under the terms of paragraph 5, the buildings or part of

buildings constructed of new, enlarged, improved or acquired a

onerous title, when it deals with the first transmission, in the intended part

the rental for housing, provided that the conditions are met

in the final part of paragraph 1, the exemption period commencing from the date of

celebration of the first tenancy agreement.

4-[...].

5-For the purposes of the provisions of paragraphs 1 and 3, the period of exemption to be granted is

of three years, applicable to urban buildings whose tax value

do not exceed € 125000.

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6-[...].

7-[...].

8-[...].

9-[...].

10-The provisions of paragraphs 1 and 3 shall not apply when buildings or part of

buildings have been built of new, enlarged, improved or

purchased for onerous title by entities that have the domicile in

countries, territories or regions subject to a tax regime clearly more

favorable, list constants approved by porterie of the Minister of the

Finance.

11-[...].

12-[...].

13-[...].

Article 48.

[...]

1-Stay exempt from municipal corporation tax on real estate the rustic buildings and

urban intended for own and permanent housing of the taxable person or

of their household, and which are effectively allocated to such an end, since

that the total gross income of the household, encompassed for purposes

of IRS, is not more than 2.2 times the annual value of the IAS and the value

global tax patrimonial of the totality of rustic and urban buildings

belonging to the taxable person does not exceed 10 times the annual value of the IAS.

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258

2-The exemptions referred to in the preceding paragraph are recognised annually

by the head of the area's finance service of the situation of the buildings, upon

duly reasoned application, which must be submitted by the

taxable person within 60 days counted from the date of the acquisition of the

buildings and never after December 31 of the year of the start of exemption

requested.

Article 52.

[...]

They shall be exempted from IRC, except for capital income such as

defined for the purposes of IRS, the regional winemaking committees, regulated

pursuant to the Decree-Law No. 212/2004 of August 23 and legislation

complement.

Article 54.

[...]

1-Stay exempt from IRC the incomes of sports collectives, from

culture and recreation, covered by Article 11 of the IRC Code, provided that the

all of its gross income subject to taxation, and not exempted

in the terms of the same Code, do not exceed the amount of € 7500.

2-The importances invested by the sports clubs in new infra-

structures, not from subsidies, can be deducted from the subject

collectable up to the limit of 50% of it, the possible excess being

deducted until the end of the second financial year following that of the investment.

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259

Article 58.

[...]

1-[...].

2-[...].

3-A The importance to be excluded from the encompass under paragraph 1 cannot

exceed € 20000.

4-[ Revoked ].

Article 62.

[...]

1-[...].

2-[...].

3-[...].

4-[...].

5-[...].

6-[...]:

a) Cultural cooperatives, institutes, foundations and associations that

pursue activities of research, culture and defence of the

historical-cultural heritage and the environment and, well, other

not-for-profit entities that develop actions in the framework of the

theatre, the bailed, the music, the organisation of festivals and other

artistic manifestations and film production, audiovisual and

literary;

b) Museums, libraries, mediatecas, historical archives and centres of

documentation;

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c) [...];

d) [...];

e) [...];

f) [...];

g) [...];

h) [...];

i) [...];

j) Laboratories, research and development units, centres

technological and communication bodies that lie in the dissemination

scientific.

7-[...].

8-[...].

9-Are subject to recognition, to be carried out by dispatching set of the

Finance and tutelage ministers, the donations granted for the appropriation

initial of uniquely private initiative foundations, provided that

pursue purposes of a predominantly social, cultural, or

scientific, and the respective statutes predict that, in the case of extinction, the

goods revert to the state or, alternatively, be ceded to the

entities covered by Article 10 of the IRC Code.

10-The entities to which the points are referred a ), and ), g ) and j) of paragraph 6 shall obtain

with the minister of the respective tutelage, in advance to the obtaining of the

donations, the declaration of its framework in this chapter and of the

cultural, scientific, environmental, sports or educational interest of the

continued activities or actions to be developed.

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261

11-[...].

12-[...].

Article 70.

[...]

1-[...]:

a) Vehicles allocated to public transport of passengers with lotion

equal to or greater than 22 seats, by passive IRC subjects

licensed by the Institute of Mobility and Terrestrial Transport,

I.P. (IMTT, I.P.), whenever in the taxation period itself or even

at the end of the second following taxation period shall be carried out the

reinvestment of the totality of the realization value in the acquisition of

new vehicles, with lotion equal to or greater than 22 seats, with date

of manufacture not prior to 2011 and affections for the identical purpose;

b) Vehicles allocated to transport in taxi, belonging to companies

suitably licensed for that purpose, whenever, on the own

period of taxation or until the end of the second taxation period

next, the reinvestment of the entire value of

realization in the acquisition of vehicles with date of manufacture not prior to

2011 and affections to the identical purpose;

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262

c) Vehicles of goods with a gross weight equal to or greater than 12 t,

acquired before July 1, 2009 and with the first matriculation

previous to this date, affections to the road transport of goods

public or on account of outrain, whenever, in the very period of

taxation or until the end of the second following taxation period, the

all of the value of the realization is reinvested in vehicles of

goods with a gross weight equal to or greater than 12 t and first

tuition after January 1, 2011, which are affections to the

road transport of public goods or on account of

listen.

2-The vehicles subject to the benefit referred to in the preceding paragraph shall

remain registered as elements of the subjects ' tangible fixed asset

beneficiary liabilities for the five-year period.

3-[...].

4-Supported spending on the acquisition, in Portuguese territory, of

fuels for vehicle supply are deductible, in value

corresponding to 120% of the respective amount, for the purposes of

determination of taxable profit, when it deals with:

a) Vehicles allocated to the public transport of passengers, with lotion

equal to or greater than 22 seats, and are registered as elements

of the tangible fixed asset of IRC passive subjects that are

licensed by the IMTT, I. P.;

b) Vehicles affections for the road transport of public goods or

on account of outrain, with gross weight equal to or greater than 3.5 t,

registered as elements of the tangible fixed asset of taxable persons

IRC and which are licensed by the IMTT, I. P.;

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c) Vehicles allocated to transport in taxi, registered as elements of the

tangible fixed asset of the passive subjects of IRS or IRC, with

organized accounting and that are properly licensed.

5-The tax benefits provided for in this Article shall be applicable during the

taxation period that starts on or after January 1, 2012.

Article 74.

[...]

1-Are deductible to the IRS 10% collection of insurance premiums or

contributions paid to mutualist associations or to non-purpose institutions

lucrative that have the object of the provision of health care that,

in either case, cover exclusively the health risks

relatively to the taxable person or their dependents, paid for by that

or by third parties, provided that, in this case, they have been demonstrably

taxed as income of the taxable person, with the following limits:

a) Dealing with unmarried or separate taxable persons

judicially of persons and goods, up to the limit of € 50;

b) Treating married and unseparated taxable persons

judicially of persons and goods, up to the limit of € 100.

2-For each dependent on the liability of the taxable person, the limits of the points a ) and b)

from the previous number are high in € 25. "

Article 136.

Addition to the Status of Tax Benefits

1-Are deferred to the Status of Tax Benefits, approved by the Decree-Law No. 215/89,

of July 1, Articles 32-to and 66 to the following:

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264

" Article 32.

Venture capital corporations (SCR) and venture capital investors (ICR)

1-The most-valuable and the less-valuable ones carried out by the SCR and the ICR of parts of

capital of which they are holders, provided that they are held for no less than less than

one year, and, well thus, the financial burdens borne with your

acquisition do not compete for the formation of the taxable profit of these

societies.

2-The provisions of the preceding paragraph shall not apply in respect of the most-valuable