I. EDITORIAL – PREVISION OF THE VAT EXEMPTION TO DONATION OF MOVABLE ASSETS TO MUSEUMS OF THE PORTUGUESE NET OF MUSEUMS

November was marked by the legal framework in which the donation of movable assets to museums of the Portuguese Net of museums will be VAT free.

In fact, Law nº 36/2016 of 21th November that amends article 15 of the VAT code established that free assets transfer executed to entities included in Portuguese Net of museums and destined to include their collection are also VAT free.

It is also important to mention that it was approved the legal basis of technical responsibility of direction and guidance of sports activities developed by fitness entities established in Azores, through the Regional legislative Decree nº 24/2016/A of 11^th November, which defines the political basis of physical and sports’ development, according to the particularities and characteristics of the archipelago, promoting qualitative and quantitative development of sports activities  and contributing to boost general and specific knowledge acquisition so that technical and professional skills are guaranteed in this area. The implementation of this legal framework protects everyone whose professional activities were developed in this region.

On another matter, it should be noted the approval of a new decree-law nº81/2016 of 28^th November which creates a National Unity that combats cybercrime and technological criminality (“Unidade Nacional de Combate ao Cibercrime e à Criminalidade Tecnológica”.

As for Portuguese former law decisions (Case law), we point out process nº C-443/15 from the Court of Justice of the European Union of 24th November which construe article 2 of Council’s Directive 2000/78/CE of 27th November 2000, establishing a system of equal treatment in matters of employment and professional activities. This former decision decided that article 2 from the abovementioned directive should not be construed as a discrimination on the grounds of sexual orientation in case of national regulation being subjected to survivors rights in non-marital partnership registered as beneficiaries of that system benefiting from a survivor pension under the condition of the non-marital partnership had been registered before the beneficiary completed 60 years old, when the national right doesn’t allow the establishment of a non-marital partnership by the beneficiary before that limit is exceeded.

Finally, it is important to highlight the approval, by the Ministers Council, of a diploma which enlarges the public service of universal and free access to the National Gazette, so that everyone can accede to its content without subscribing the service, canceling, by that, the subscription service, as well as the diploma that regulates the access of every women to Medically Assisted Procreation, amending some of the legal norms of the Law that regulates the utilization of techniques in Medically Assisted Procreation