EDITORIAL – December 2016

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The last month of 2016 was marked, in the legislative area, by the approval of the State Budget for 2017.

Law No. 42/2016, of December 28, which approved the State Budget for 2017, established important measures, namely: elimination of Personal Income Tax(IRS) surcharge throughout the year for all taxpayers; the updating of the Social Support Indexation (IAS) and the replacement of the values of Social Integration Income and Supplementary Supplement for the Elderly; the reinforcement of Family Allowance up to 3 years of age and replacement of the 4th step; the revision of the Fiscal Regime of Investment Support, extending the tax credit for investments above € 5 million and proceeding to the debureaucratization of the concession of automatic tax credit; the elimination of customs VAT; the allocation of free textbooks to all 1st cycle students of the public school system; the deduction of school meals on the IRS.

It is worth highlighting the first amendment to the Law on the Organization of the Judiciary System, through Law no. 40-A / 2016, of December 22, which reactivated 20 of the extinct circumscriptions, as well as 23 of the previously named proximity sections, in which judicial acts may be practiced.

Also noteworthy is Decree-Law no. 86-B / 2016, of December 29, which updated the minimum monthly wage to € 557, 00.

Lastly, and in the context of case-law, I would point out the Judgment of the Court of Justice of 14.12.2016, Case C-238/15. This Judgment concerns the interpretation of Article 7 (2) of Regulation (EU) No 492/2011 of the European Parliament and of the Council, of 5 of April 2011, on free movement of workers within the European Union. The judgment decided that the article should be interpreted as precluding legislation of a Member State making financial assistance for higher education to non-resident students subject to the requirement that at least one of its parents been employed in that Member State for a minimum and uninterrupted period of five years at the time of submission of the application for financial aid, but does not provide for such a requirement for students residing in the territory of that Member State, in order to encourage an increase in the proportion of Residents holding a higher education diploma.

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