I. EDITORIAL – THE REGIME OF INVESTMENT AND REAL ESTATE MANAGEMENT COMPANIES In January, several laws with an impact in the national economy were published. First, we highlight the Decree-Law no. 19/2019 of January 28, which approves the Regime of Investment and Real Estate Management Companies (SIGI), a new vehicle for promoting investment and boosting the real estate market. Additionally, the Law no. 7/2019 of 16 January was published, approving the legal regime for the distribution of insurance and reinsurance, transposing the Directive 2016/97 of the European Parliament and of the Council of 20 January 2016, on insurance distribution. In the Tax area, a special mention should be made to the Law no. 2/2019 of January 9, which authorizes the Government to approve a special tax regime that provides for exemption from taxation of property income resulting from lease or sublease. Several Ordinances, relevant for tax purposes, were also published, including the Ordinance no. 30-A/2019 of January 23, approving the instructions for completing the monthly statement of remuneration (DMR) and the Ordinance no. 31/2019 of January 24, regarding the annual accounts statement and the Ordinance no. 34/2019 of January 28. With regard to the case-law, the Judgment of the Constitutional … Continue a ler Newsletter – January 2019