I. EDITORIAL – IMPLEMENTATION OF THE ACCOUNTING NORMALIZATION SYSTEM

During the month of April it was implemented the Accounting Normalization System (ANS-PA) for the Public Administration, approved by the Ordinance no. 128/2017 of April 5. The ANS-PA is the new finance management solution developed to face the requirements of the new accounting normalization model approved by the Decree-Law no. 192/2015 of September 11.

Thus, this system will allow the convergence of the accounting and evaluation standards of assets and liabilities of the Portuguese public administration agencies with the Member-states of the European Union, ensuring a financial global control and promoting the transparency of the financial statements.

We emphasize the importance of the Judgement of the Court, of April 5 of 2017, Case C-217/15 e C-350/15, given the fact the Court decided that the article 50.º of the European Charter of Fundamental Rights should be interpreted in the sense that it doesn´t oppose to a national regulations, which allows to conduct criminal proceedings for the non-payment of the value added tax, after the application of a definitive sanction for the same facts, when that sanction have been applied to a society with juridical personality and the referred criminal procedures is proposed against a singular person.

It also should be highlighted the Judgment of the Administrative Supreme Court, of April 5 of 2017, Case nº 0399/15, which considered that the financial services cannot be blamed by any mistake that, by itself, have determined the payment of tax liability in an amount higher than the legally due, if it was not on its availability to decide in a different way.

Finally, we highlight the approval, by the Council of Ministers, in general, of final and complete versions of the Nacional Program of Reforms to 2017-2020 and the Program of Stability.