I. EDITORIAL – NEW TRADING RULES FOR FINANCIAL PRODUCTS
During the month of July, it was published a new legal framework for the commercialization of financial products and the organization of financial intermediaries, through the approval of the Law no. 35/2018, of 20 July, which transposed the EU Directives 2014/65, 2016/1034 and 2017/593.
It is also worth a mention the Organic Law No. 2/2018, of July 5, which amends the Nationality Law, extending access to original nationality and naturalization to persons born in Portuguese territory, and Decree-Law no. 58/2018, of 23 July, which established a compulsory registration and insurance for the owners of drones.
In the context of case-law, we highlight the decision of the Court of Justice of the European Union of 25 July in Case C-140/17, given that the Court found that Articles 167, 168 and 184 of Directive 2006/112 / EC of 28 November 2006, on the common system of value added tax, and the principle of the neutrality of value added tax (VAT) must be interpreted as meaning that do not preclude to the situation when a body governed by public law benefits of a right to regularize the deductions of VAT paid on real estate property in certain specific situations.
It should also be pointed out that the Judgment of the Constitutional Court No. 319/2018, of July 7, that declares unconstitutional, with general binding force, the norms of paragraphs 1 to 3 of article 16 of Decree-Law no. 220 / 2008, of November 12, both in the wording granted to it by Decree-Law no. 224/2015, of October 9, and in its original version.
Finally, we highlight the approval in the Council of Ministers of the Decree-Law that creates the Fund of Funds for Internationalization.
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