Newsletter – January 2021

drae-legal19

I. EDITORIAL – EXTRAORDINARY ECONOMIC SUPPORT MEASURES; LEGAL REGIME OF ECONOMIC OFFENCES; REGULATION OF THE STATE OF EMERGENCY

In the month of January we highlight, at the legislative level, the approval and publication, on the one hand, of Decree-Law no. 6-C/2021, of January 15, which extended the extraordinary support for the progressive recovery of activity in companies in a situation of business crisis, and, on the other, of Decree-Law no. 6-E/2021, of January 15, which created extraordinary support measures for workers and economic activity, taxpayers, the cultural sector, consumers and commerce, in the context of the state of emergency.

On a legislative level, the following diplomas should also be highlighted: i) Ordinance no. 19-A/2021, of 25 January, which regulates the procedures for the attribution of extraordinary income support to workers, in order to ensure the continuity of income of people in a situation of particular economic unprotection caused by the COVID-19 disease pandemic; ii) Decree-Law no. 9/2021, of 29 January, which approved the Legal Regime of Economic Administrative Offences, and finally; iii) Decree no. 3-D/2021, of  January 29, which regulated the extension until 14 February of the state of emergency decreed by the President of the Republic.

Concerning case-law it is noteworthy the Judgement of the Justice Court of January 20, Case C-484/19, that clarified the correct interpretation of the Article 49 of the Treaty on the Functioning of the European Union (TFEU). It was provided that a company established in one Member State is not permitted to deduct interest payments made to a company belonging to the same group, established in another Member State, on the ground that the principal reason for the debt linking them appears to be the obtaining of a substantial tax benefit.

In turn, we highlight the Judgment of the Constitutional Court no. 25/2021 of 13 January, Case No. 99/2020, which, after a request for clarification from the President of the Court of Auditors to the Constitutional Court, decided “that the members of the Council for the Prevention of Corruption are not required to submit the single declaration of income, assets, interests, incompatibilities and impediments provided for in Article 13(1) of Law no. 52/2019 of July 31“.

Finally, in Miscellaneous, we would like to point out the Council of Ministers approval, on January 28, of the Decree that proceeds to a set of amends about the legal measures that regulate the extension of the state of emergency made under the Decree of the President of the Republic.

II. LEGISLATION

Ordinance no. 2/2021, of January 4: Defines the minimum coverage, conditions and capital applicable to the civil liability insurance provided for in Article 10 of Decree-Law no. 58/2018 of 23 July, to be concluded by operators of unmanned civil aircraft (“UAS operators” Unmanned Aircraft System).

https://dre.pt/application/conteudo/152810682

Council of Ministers Resolution no. 2/2021, of January 5: Extends the supply of programme services on digital terrestrial television.

https://dre.pt/application/conteudo/152850635

Decree-Law no. 1/2021, of January 6: Transposes Directive (EU) 2019/1831, which establishes a fifth list of work exposure limit values for chemical agents.

https://dre.pt/application/conteudo/153013704

Ordinance no. 5/2021, of January 6: Updates the annual reference value of the basic component of social assistance for inclusion and the annual limit on the accumulation of the basic component with earnings from work.

https://dre.pt/application/conteudo/153013705

Decree of the President of the Republic no. 6-A/2021, of January 6: Renews the declaration of a state of emergency on the basis of a public calamity situation.

https://dre.pt/application/conteudo/153138220

Assembly of the Republic Resolution no. 1-A/2021, of January 6: Authorises the renewal of the state of emergency.

https://dre.pt/application/conteudo/153138221

Decree-Law no. 2/2021, of January 7: Proceeds with the second amendment to Decree-Law no. 214/2003, of 18 September 2003, amended by Decree-Law no. 126/2015, of 7 July 2015, which transposes into national law Directive No. 2001/110/EC on honey.

https://dre.pt/application/conteudo/153138206

Decree-Law no. 3/2021, of January 7: Extends the deadline for the integration of the rules on special land-use plans.

https://dre.pt/application/conteudo/153138207

Ordinance no. 7/2021, of January 7: Fixes the percentage to be allocated to the Tax Stabilisation Fund.

https://dre.pt/application/conteudo/153138212

Ordinance no. 8/2021, of January 7: Approves the model forms for complying with the declaration obligation laid down in Article 57(1) of the IRS Code and the instructions for completing them.

https://dre.pt/application/conteudo/153138213

Regional Regulatory Decree no. 1-A/2021/A, of January 7: Regulates, in the Autonomous Region of the Azores, the application of the Decree of the President of the Republic no. 6-A/2021, of January 6, which renews the state of emergency.

https://dre.pt/application/conteudo/153341292

Decree no. 2-A/2021, of January 7: Regulates the extension of the state of emergency decreed by the President of the Republic.

https://dre.pt/application/conteudo/153341303

Decree-Law no. 4/2021, of January 8: Establishes the extension of ADSE to holders of individual employment contracts who perform functions in public legal entities.

https://dre.pt/application/conteudo/153341277

Ordinance no. 10/2021, of January 8: Establishes the system applicable to fishing authorisations for deep-sea species, listed in Annex I to regulation (EU) 2016/2336 of the European Parliament and of the Council of 14 December 2016.

https://dre.pt/application/conteudo/153341280

Ordinance no. 11/2021, of January 8: Amendment of the Regulation on compensation to fish farmers for the temporary suspension or reduction of production and sales as a result of the outbreak of COVID-19, adopted by Ordinance no. 162-B/2020, of June 30.

https://dre.pt/application/conteudo/153341281

Law no. 1/2021, of January 11: First amendment to Law no. 17/2014, of April 10, establishing the Basis of the National Maritime Space Planning and Management Policy.

https://dre.pt/application/conteudo/153519404

Decree-Law no. 5/2021, of January 11: Establishes: a) The rules applicable to real estate in the private domain of the State and of public institutes located abroad or to be assigned to other States or to international organisations; and b) The terms for the regularisation, between public entities, of situations requiring formalisation concerning the transmission, use or assignment of public real estate.

https://dre.pt/application/conteudo/153519406

Ordinance no. 12/2021, of January 11: Proceeds with the first amendment to Ordinance no. 178-C/2016, of July 1, which establishes the procedures, model and other conditions necessary for the application of the amendments to article 6 of Decree-Law no. 101/2011, of September 30, as currently worded, which creates a single and automatic model for the allocation of social tariffs for the supply of natural gas to economically vulnerable customers in the territory of continental Portugal.

https://dre.pt/application/conteudo/153519407

Ordinance no. 12-A/2021, of January 11: Proceeds with the first amendment to Ordinance no. 125-A/2019, of April 30, which regulates the processing of the tender procedure for recruitment, pursuant to article 37(2) of the General Law on Labour in Public Functions, approved by Law no. 35/2014, of June 20.

https://dre.pt/application/conteudo/153519418

Decree-Law no. 6/2021, of January 12: Ensures the implementation in national law of the provisions of Regulation (EU) 2019/515, of the European Parliament and of the Council, of 19 March 2019, on the mutual recognition of goods lawfully marketed in another Member State.

https://dre.pt/application/conteudo/153663456

Ordinance no. 13/2021, of January 12: Fixes the amounts of fees due under the administrative procedures laid down in Decree-Law no. 62/2020, of August 28, on activities relating to the production of gases of renewable origin, low-carbon gases and the marketing of gas.

https://dre.pt/application/conteudo/153663457

Law no. 1-A/2021, of January 13: Extends until 30 June 2021 the deadline for meetings of local government bodies and intermunicipal entities to be held by remote means of communication, amending Law no. 1-A/2020 of March 19, which approves exceptional and temporary measures in response to the epidemiological situation caused by the SARS-CoV-2 coronavirus and COVID-19 disease.

https://dre.pt/application/conteudo/153917285

Decree of the President of the Republic no. 6-B/2021, of January 13: Renews the declaration of a state of emergency, based on the verification of a public calamity situation.

https://dre.pt/application/conteudo/153917314

Assembly of the Republic Resolution no. 1-B/2021, of January 13: Modification of the declaration of a state of emergency and the authorisation of its renewal.

https://dre.pt/application/conteudo/153917315

Council of Ministers Resolution no. 3/2021, of January 14: Declares TAP, S.A., Portugália, S.A., and Cateringpor, S.A. in a difficult economic situation.

https://dre.pt/application/conteudo/153917309

Ordinance no. 15/2021, of January 14: a) Regulates the procedure for authorising the distribution and making available to the public of videograms, including video games, on a physical support medium; b) Approves the models for authorising the distribution and making available to the public of videograms, including video games, and their respective usage standards.

https://dre.pt/application/conteudo/153917310

Decree-Law no. 6-A/2021, of January 14: Amends the administrative offence regime in the context of the disaster, contingency and alert situation and aggravates the administrative offence relating to compulsory teleworking during the state of emergency.

https://dre.pt/application/conteudo/153959842

Decree no. 3-A/2021, of January 14: Regulates the modification and extension of the state of emergency made by the Decree of the President of the Republic no. 6-B/2021 of January 13.

https://dre.pt/application/conteudo/153959843

Ordinance no. 15-A/2021, of January 14: Fourth amendment to Ordinance no. 323/2017, of October 26, which lays down the rules for implementing the support scheme for restructuring and conversion of vineyards (VITIS) for the period 2019-2023.

https://dre.pt/application/conteudo/154200876

Regional Regulatory Decree no. 1-B/2021/A, of January 14: Regulates, in the Autonomous Region of the Azores, the implementation of the Decree of the President of the Republic no. 6-B/2021 of January 13, which renews the state of emergency.

https://dre.pt/application/conteudo/154200877

Council of Ministers Resolution no. 4/2021, of January 15: Authorises the issue of public debt, in execution of the State Budget for 2021.

https://dre.pt/application/conteudo/154193679

Decree-Law no. 6-B/2021, of January 15: Undertakes the third amendment to Decree-Law no. 14-C/2020, of April 7, which establishes the definition of procedures for the attribution of funding and compensation to essential transport operators, within the scope of the COVID-19 pandemic.

https://dre.pt/application/conteudo/154202309

Decree-Law no. 6-C/2021, of January 15: Undertakes: a) The third amendment to Decree-Law no. 10-G/2020, of March 26, which establishes an exceptional and temporary measure to protect jobs, within the scope of the COVID-19 pandemic; b) The fourth amendment to Decree-Law no. 46-A/2020, of July 30, which creates the extraordinary support for the progressive resumption of activity in companies in a situation of business crisis with a temporary reduction of the normal working period.

https://dre.pt/application/conteudo/154202310

Decree-Law no. 6-D/2021, of January 15: Undertakes: a) The extension of some articles of Law no. 1-A/2020, of 19 March, which establishes exceptional and temporary measures in response to the epidemiological situation caused by the SARS-CoV-2 coronavirus and the COVID-19 disease; b) The third amendment to Law no. 4-B/2020, of 6 April, which establishes an exceptional regime of compliance with the measures provided for in the Municipal Adjustment and Indebtedness Programmes of local authorities, in the context of the COVID-19 disease pandemic; c) The third amendment to Law no. 6/2020, of April 10, establishing an exceptional regime to promote the response capacity of local authorities within the scope of the COVID-19 pandemic; d) The twenty-sixth amendment to Decree Law no. 10-A/2020, of March 13, in its current wording, establishing exceptional and temporary measures regarding the epidemiological situation of the new coronavirus – COVID-19.

https://dre.pt/application/conteudo/154202311

Decree-Law no. 6-E/2021, of January 15: Creates extraordinary measures to support workers and economic activity, taxpayers, the cultural sector, consumers, and commerce, in the context of the state of emergency.

https://dre.pt/application/conteudo/154361179

Ordinance no. 15-B/2021, of January 15: Undertakes the first amendment to the Regulations of the APOIAR Programme, approved in annex to Ordinance no. 271-A/2020, of November 24, of which it is an integral part.

https://dre.pt/application/conteudo/154361181

Declaration of Rectification no. 2/2021, of January 18: Rectifies Ordinance no. 8/2021, of January 7, that approves the templates intended for the declarative obligation provided for in the Article 57 (1) of Personal Income Tax and its fulfilment instructions, published in the “Diário da República”, 1st series, no. 4, of 7 January 2021.

https://dre.pt/application/conteudo/154356479

Council of Ministers Resolution no. 5/2021, of January 19: Approves the pilot project model on prior evaluation of the legislative impact on climate action.

https://dre.pt/application/conteudo/154513235

Decree no. 3-B/2021, of January 19: Amends the regulation of the state of emergency decreed by the President of the Republic.

https://dre.pt/application/conteudo/154483156

Declaration of Rectification no. 3/2021, of January 21: Rectifies the Decree-Law no. 102-D/2020, of December 10, of the Environment and Climate Action, that approves the general waste management scheme, the legal regime for landfilling waste, and amends the regime for the management of specific waste streams, transposing the (EU) Directives 2018/849, 2018/850, 2018/851 and 2018/852.

https://dre.pt/application/conteudo/154820684

Decree-Law no. 8-A/2021, of January 22: Amends the national and administrative offence liability regime in the context of the situation of calamity, contingency and alarm and sets out the national administrative offence liability regime imposed by the state of emergency.

https://dre.pt/application/conteudo/154946851

Decree-Law no. 8-B/2021, of January 22: Establishes a set of support measures in the area of suspension of in-person and non-schooling activities.

https://dre.pt/application/conteudo/154946852

Decree no. 3-C/2021, of January 22: Amends the regulation of the state of emergency enacted by the President of the Republic.

https://dre.pt/application/conteudo/154946853

Regional Regulatory Decree no. n.º 1-C/2021/A, of January 22: Regulates, in the Autonomous Region of the Azores, the terms of the application of Decree of the President of the Republic no. 6-B/2021 of 13 January, which renews the state of emergency.

https://dre.pt/application/conteudo/155073561

Assembly of the Republic Resolution no. 4/2021, of January 25: Recommendation for the Government to prevent the risk of corruption during the pandemic.

https://dre.pt/application/conteudo/155084433

Ordinance no. 19-A/2021, of January 25: Regulates the procedures of extraordinary support allocation to the workers income, created with the aim of ensuring the income continuity of persons in particular economic unprotection, caused by the COVID-19 disease pandemic.

https://dre.pt/application/conteudo/155273784

Decree of the President of the Republic no. 9-A/2021, of January 28: Renewal of the state of emergency, based on the verification of a situation of public calamity.

https://dre.pt/application/conteudo/155737377

Assembly of the Republic Resolution no. 14-A/2021, of January 28: Authorization for the renewal of the state of emergency.

https://dre.pt/application/conteudo/155737378

Decree-Law no. 9/2021, of January 29: Approves the Legal Regime for Economic administrative offence liability.

https://dre.pt/application/conteudo/155732595

Decree no. 3-D/2021, of January 29: Regulates the state of emergency declared by the President of the Republic.

https://dre.pt/application/conteudo/155739190

III. CASE-LAW

III.1. Court of Justice of the European Union

Judgement of the Justice Court of January 14, Case C-393/19: Reference for a preliminary ruling. Article 17 of the Charter of Fundamental Rights of the European Union. Right to property. Article 47 of the Charter of Fundamental Rights. Right to an effective remedy. Framework Decision 2005/212/JHA. Confiscation of crime-related proceeds, instrumentalities and property. Directive 2014/42/EU. Freezing and confiscation of instrumentalities and proceeds of crime in the European Union. National legislation providing for the confiscation, for the benefit of the State, of property used to commit the offence of smuggling. Property belonging to a third party acting in good faith.

Summary:

1. Article 2(1) of Council Framework Decision 2005/212/JHA of 24 February 2005 on Confiscation of Crime-Related Proceeds, Instrumentalities and Property, read in the light of Article 17(1) of the Charter of Fundamental Rights of the European Union, must be interpreted as precluding a national law which permits the confiscation of an instrumentality used to commit an aggravated smuggling offence where that property belongs to a third party acting in good faith.

  1. Article 4 of Framework Decision 2005/212/JHA, read in the light of Article 47 of the Charter of Fundamental Rights, must be interpreted as precluding a national law which permits the confiscation, in the context of criminal proceedings, of property belonging to a person other than the person who committed the criminal offence, without the former being afforded an effective remedy.”.

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62019CJ0393

Judgement of the Justice Court of January 20, Case C-288/19: Reference for a preliminary ruling. Taxation. Value added tax (VAT). Directive 2006/112/EC. Article 2(1)(c). Supplies of services for consideration. Article 26(1). Transactions treated as supplies of services for consideration. Article 56(2). Determination of the point of reference for tax purposes. Hiring of means of transport. Making cars available to employees.

Summary:

On a proper construction of the first subparagraph of Article 56(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2008/8/EC of 12 February 2008, the act of making a vehicle forming part of the assets of the business of a taxable person available to one of that taxable person’s employees does not fall within the scope of that provision if that transaction does not constitute a supply of services for consideration within the meaning of Article 2(1)(c) of that directive. By contrast, the first subparagraph of Article 56(2) of Directive 2006/112 does apply to such a transaction if it involves a supply of services for consideration within the meaning of Article 2(1)(c) of that directive and if that employee has a permanent right to use that vehicle for private purposes and to exclude other persons from using it, in exchange for rent and for an agreed period of more than 30 days.”.

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62019CJ0288

Judgement of the Justice Court of January 20, Case C-484/19: Reference for a preliminary ruling. Article 49 TFEU. Freedom of establishment. Corporation tax. Taxation of associated companies. National tax legislation prohibiting a company which is established in one Member State from deducting interest paid to a company established in another Member State, belonging to the same group of companies, in the case where a substantial tax benefit is gained.

Summary:

Article 49 TFEU must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which provides that a company established in one Member State is not permitted to deduct interest payments made to a company belonging to the same group, established in another Member State, on the ground that the principal reason for the debt linking them appears to be the obtaining of a substantial tax benefit, whereas such a tax benefit would not have been deemed to exist if both companies had been established in the first Member State, as in that situation they would have been covered by the provisions on intra-group financial transfers.”.

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62019CJ0484

Judgement of the Justice Court of January 20, Case C-655/19: Reference for a preliminary ruling. Taxation. Value added tax (VAT). Directive 2006/112/EC. Article 2. Article 9. Notions of “economic activity” and “taxable person”. Transactions intended to withdraw from a revenue having a permanent nature. Acquisition by a creditor of buildings seized within the framework of a compulsory execution procedure initiated for the recovery of loans accompanied by mortgage guarantees and sale of these buildings. Simple exercise of the right of ownership by its holder.

Summary:

Article 2 (1) (a) and Article 9 (1) of Council Directive 2006/112 / EC of 28 November 2006 on the common system of value added tax, must be interpreted in the sense that the operation by which a person is awarded a building seized within the framework of a compulsory execution procedure initiated for the recovery of a loan previously granted and, subsequently, proceeds to the sale of this building does not constitute, in itself, an economic activity when this operation comes under the simple exercise of the right of ownership as well as of the good management of the private patrimony, so that the said person cannot, under the said operation, be considered as a taxable person.”.

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62019CJ0655

III.2 Constitutional Court

Judgement of the Constitutional Court no. 25/2021, Case no. 99/2020:

The Constitutional Court was asked for a clarification regarding the submission of the members of the Council for the Prevention of Corruption to the declaratory duties established in Law no. 52/2019, of 31 July.

The Constitutional Court ruled, in conclusion, “that the members of the Council for the Prevention of Corruption are not obliged to submit the single declaration of income, assets, interests, incompatibilities and impediments provided for in article 13, no. 1 of Law no. 52/2019, of 31 July.”.

https://www.tribunalconstitucional.pt/tc/acordaos/20210025.html

III.3. Courts of Justice

Judgement of the Court of Appeal of Lisbon of November 7, Case no. 726/16.7T8CSC.L1-6: Automobile guarantee fund. Reimbursement. Loss of the right to life.

http://www.dgsi.pt/jtrl.nsf/33182fc732316039802565fa00497eec/8e098579306855f0802584b200592b06?OpenDocument

Judgement of the Court of Appeal of Lisbon of November 7, Case no. 20562/16.0T8ALM.A.L1-6: Financial intermediary. Duty to inform. Risk. Contractual liability.

http://www.dgsi.pt/jtrl.nsf/33182fc732316039802565fa00497eec/625c8e10b13a56a5802584b2005bf125?OpenDocument

Judgement of the Court of Appeal of Lisbon of November 7, Case no. 119/18.1YHLSB.L1-8: Trademarks. Distinctive sign. Imitation. Confusion. Affinity.

http://www.dgsi.pt/jtrl.nsf/33182fc732316039802565fa00497eec/68e4bfbe34899a5e802584b100399819?OpenDocument

Judgement of the Court of Appeal of Évora of November 7, Case no. 8677/18.4T8STB-A.E1: Enforcement order. Rent. Communication.

http://www.dgsi.pt/jtre.nsf/134973db04f39bf2802579bf005f080b/3dc133755b0596dc802584b200345679?OpenDocument

Judgement of the Court of Appeal of Évora of November 7, Case no. 352/16.0T8MMN-A.E1: General contractual clause. Duty to inform.

http://www.dgsi.pt/jtre.nsf/134973db04f39bf2802579bf005f080b/981938138b75cc50802584b20034567e?OpenDocument

Judgement of the Court of Appeal of Évora of November 7, Case no. 1206/16.6T8OLH-C.E1: Culpable insolvency. Requirements.

http://www.dgsi.pt/jtre.nsf/134973db04f39bf2802579bf005f080b/ea820e8f231e6e33802584b200345678?OpenDocument

Judgement of the Porto Court of Appeal of January 12, Case no. 19639/18.1T8PRT.P1: Leasing. Contract prior to RAU. Transition to the new RAU. Communication requirements.

http://www.dgsi.pt/jtrp.nsf/56a6e7121657f91e80257cda00381fdf/a09b2333bd5c1286802586690044508e?OpenDocument

Judgement of the Évora Court of Appeal of January 14, Case no. 2479/20.5T8STR-A.E1: Suspension of company resolutions. Considerable damage.

http://www.dgsi.pt/jtre.nsf/134973db04f39bf2802579bf005f080b/f3874d32e7256fac802586690030e444?OpenDocument

Judgement of the Évora Court of Appeal of January 14, Case no. 352/20.6T8STR-D.E1: Insolvency administrator. Removal. Just cause.

http://www.dgsi.pt/jtre.nsf/134973db04f39bf2802579bf005f080b/29af670a46aba210802586690030e448?OpenDocument

 

III.4. Administrative and Tax Court

Judgement of the Supreme Administrative Court of January 13, Case no. 02402/14.6BESNT: Tax execution reversion. Prior hearing. Nullity.  Reversion order.

http://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/df9ed9c76c6d815d8025865e0002a2f2?OpenDocument&ExpandSection=1#_Section1

IV. BRIEFS
IV.1. DOCTRINE
IV.1.1.  Monographs and Periodic Publications

João Ricardo Catarino, Vasco Branco Guimarães (Coord.), Lições de Fiscalidade – Princípios Gerais e Fiscalidade Interna, 7.ª Edição, Almedina, janeiro 2021

António Pinto Monteiro, Contrato de Agência, 9.ª Edição, Almedina, janeiro 2021

Salvador da Costa, A Injunção e as Conexas Ação e Execução, Almedina, janeiro 2021

Luís Manuel Teles de Menezes Leitão, Direito da Insolvência, 10.ª Edição, Almedina, janeiro 2021

Paulo de Tarso Domingues, O Financiamento Societário pelos Sócios (e o seu Reverso), Almedina, janeiro 2021

Isabel Mousinho de Figueiredo, Responsabilidade do Supervisor – Indemnização Devida por Fiscais e Auditores, Almedina, janeiro 2021

Maria Clara Sottomayor, Regulação do Exercício das Responsabilidades Parentais nos Casos de Divórcio, 7.ª Edição, Almedina, janeiro 2021

IV.1.2. Generic Guidelines & Cia

Circulate letter no. 30230, of 05.01.2021, of Deputy-General Director of VAT Management Area

Subject: VAT – State Budget 2021; amendments to the VAT code and complementary legislation.

https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_Circulado_30230_2021.pdf

Circulate letter no. 15807, de 07.01.2021, of 07.01.2021, of Deputy-General Director of Customs tax management services

Subject: Trade and cooperation agreement between EU/ United Kingdom.

https://info-aduaneiro.portaldasfinancas.gov.pt/pt/legislacao_aduaneira/oficios_circulados_doclib/Documents/Oficio_Circulado_15807_2021.pdf

Circulate letter no. 20227/2021, of 13.01.2021, of Deputy-General Director of Income Tax and International Affairs

Subject: Pensions paid in 2017 or 2018 but reported to previous years – application of the alternative tax system provided in the Article 74 (3) of the Personal Income Tax Code.

https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_Circulado_20227_2021.pdf

Circulate letter no. 15810, de 15.01.2021 of Deputy-General Director of Deputy-General Director of Customs tax management services

Subject: guide about the status of approved exporter under the REX system.

https://info-aduaneiro.portaldasfinancas.gov.pt/pt/legislacao_aduaneira/oficios_circulados_doclib/Documents/Oficio_Circulado_15810_2021.pdf

Circulate letter no. 30231, of 28.01.2021, of Deputy-General Director of VAT Management Area

Subject: VAT – exemption of imports of intra-community goods transfers. Conditions exemption application – addition to the circulate letters no. 30218 and no. 30225, of February 3 and October 2, respectively.

https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_Circulado_30231_2021.pdf

IV.2. Miscellaneous
IV.2.1. Economy, Finance and Taxation

The Council of Ministers approved, on January 28, the Decree that proceeds to a set of amends about the legal measures that regulate the extension of the state of emergency made under the Decree of the President of the Republic.

The Decree shall enter into force on January 31, 2021 at 12AM, and remains into force until February 14, 2021, 11:59PM.

Among the approved amendments, we would highlight the following:

  1. The suspension of educational activities, of public, private, and cooperative schools and of the social and solidarity sector, pre-school education and primary and secondary education in force until February 5, 2021, these activities are resumed, from February 8, 2011, from distance.
  2. The travel limitation from mainland by Portuguese citizens, carried out by any means, namely road, rail, air, waterway, or sea.
  3. The replenishment of border control, on land borders, in accordance with the provisions of the Decree;
  4. The possibility of the flight’s suspension and the mandatory quarantine of passengers on arrival, when the epidemiological situation demands it;
  5. The possibility of the health care providers of the National Health Services, being exceptionally able to hire under a fixed-term contract up to a year limit, of academic degrees holders conferred by a foreign higher education institution in medicine and in the nursing area.

https://www.portugal.gov.pt/pt/gc22/governo/comunicado-de-conselho-de-ministros?i=398

V. INDUSTRIAL PROPERTY

On 1 January 2021 Portugal took over the rotating Presidency of the Council of the European Union (EU) for the fourth time. During the Portuguese Presidency of the Council of the European Union (PPEU), it will be up to the National Institute of Industrial Property (INPI) to continue the work developed by previous presidencies in matters such as Design, Enforcement, the Unified Patent Court, Supplementary Protection Certificates and Geographical Indications, with special attention to issues directly related to Small and Medium Enterprises (SMEs). On the agenda of PPUE 2021, the High Level Conference on Intellectual Property and the Digital Transition, entitled “The metamorphosis of Intellectual Property in the Age of the Digital Transition” is scheduled to take place on 11 February.

https://inpi.justica.gov.pt/Noticias-do-INPI/Presidencia-do-Conselho-da-Uniao-Europeia

A 20 million support fund (Ideas Powered for Business SME Fund) was launched on 18 December 2020, providing vouchers for Small and Medium-sized Enterprises (SMEs) based in the European Union to access and benefit from their Intellectual Property (IP) rights. The fund offers financial support in the form of reimbursements for trademark and design applications up to a maximum amount of €1,500 per company. Applications opened from 11 January 2021, starting with the first of five funding windows that will run throughout 2021. Applications from all EU companies that meet the official SME definition are admissible.

https://inpi.justica.gov.pt/Noticias-do-INPI/Lancamento-do-Fundo-para-as-PME

Enrolments are still open until 15.02.2021 for the European Patent Law Training Course, 2021-2022 edition, scheduled to start in the first quarter of 2021. The course is organised between CEIPI – Centre d’Études Internationales de la Propriété Intellectuelle (Centre for International Studies in Intellectual Property) and EPI (Institute of Professional Representatives Before the EPO), and will continue to be held in Lisbon, in collaboration with INPI.

https://inpi.justica.gov.pt/Noticias-do-INPI/Formacao-de-Base-Direito-Europeu-de-Patentes-do-CEIPI

As part of the containment measures to combat the pandemic, and the new state of emergency, the National Institute of Industrial Property (INPI) will give priority to digital services, namely by telephone, email or online (online booking).

https://inpi.justica.gov.pt/Noticias-do-INPI/INPI-Atendimento-online-por-marcacao-digital

The Statute “Innovative” (Inovadora) is an initiative promoted by COTEC Portugal, which brings new advantages to companies that realise their innovation potential in profitable growth and financial robustness, through a seal of reputation created by COTEC Portugal to distinguish national companies with a high innovation performance. COTEC’s “Innovative” (Inovadora) Statute was presented through an event that took place in digital format on 28 January.

https://inpi.justica.gov.pt/Noticias-do-INPI/Estatuto-Inovadora-COTEC

SHARE THIS ARTICLE