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March was marked, in the legislative area, by the implementation of the parental responsibilities regulations by mutual agreement regime at the civil registries offices.

Accordingly, Law no. 5/2017 of March 2nd, established the parental responsibilities regulations by mutual agreement regime at the civil registries offices, in case of termination of cohabitation or non-marital partnership, as well as between non-married parents neither between parents in a non-marital partnership.

It is also important to note that Law no. 10-A/2017, of March 30th, introduced a reduction on the Special on Account Payment envisaged in article 106º of the Corporate Income Tax Code and enabled its replacement to a more appropriate regime of taxable income calculation.

Furthermore, it should be highlighted the Ministerial Ordinance no. 122/2017 of March 24th which proceeded to the application to legal businesses of purchase and sale with financial leasing or division of assets, of special procedures of transmission, encumbrance and immediate registry of the building in single face-to-face services.

In the context of case-law, we would point out the Judgement of the Court of Justice of 02.03.2017, Case C-496/15. This Judgement concerns the interpretation of Articles 45 of Treaty on the functioning of the European Union and Article 7 of the EU regulation no. 492/2011 of the European Parliament and of the Council of 2011 April 5th. This Judgement of the Court of Justice, decided that the articles must be interpreted as not precluding, in circumstances such as those at issue in the main proceedings, the amount of the insolvency benefit awarded by a Member State to a frontier worker who is not subject to income tax in that State, and for whom that benefit, under the provisions applicable to him, is not taxable, from being determined by deducting income tax, as it applies in that State, from the remuneration used to calculate that benefit, with the consequence that that frontier worker, unlike persons working and residing in that State, does not receive a benefit corresponding to his previous net remuneration.

Lastly, it is still worth mentioning that the Council of Ministers approved a mechanism to measure the impact of the legislative initiatives approved by the Government on people’s lives and on the corporates activities.

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