Newsletter – February 2021

drae-legal19

I. EDITORIAL – EXCEPTIONAL REGIME OF CONTRACTS FOR THE EXPLOITATION OF REAL ESTATE FOR COMMERCE AND SERVICES IN SHOPPING CENTRES; REGIME OF SUSPENSION OF JUDICIAL AND PROCEDURAL TIME LIMITS

The month of February was characterised, in legislative terms, by the approval and publication of Law no. 4-A/2021, of February 1, which clarified the exceptional regime applicable to contracts for the exploitation of real estate for commerce and services in shopping centres, through an interpretative rule of Law no. 2/2020, of March 31. On the other hand, it is worth highlighting Law no. 4-B/2021, of February 1, which established a regime of suspension of judicial and procedural time limits arising from measures adopted within the scope of the COVID-19 disease pandemic, amending Law no. 1-A/2020, of March 19.

It is also worth highlighting, on a legislative level, the following:
I) Law no. 4-C/2021, of February 17, which established a VAT exemption applicable to the transmissions of medical devices for in vitro diagnosis of COVID-19, to vaccines against the same disease and to the provision of services related to these products, transposing Council Directive (EU) 2020/2020, of 7 December 2020;
II) Law no. 7/2021, of February 26, which strengthened the guarantees for taxpayers and simplified procedures, amending the General Tax Law (LGT), the Code of Tax Procedure and Proceedings (CPPT), the General Regime of Tax Infractions (RGIT) and other legislative acts.

Concerning case-law, it is noteworthy the Judgement of the Constitutional Court no. 101/2021 of February 4, Case no. 1238/17, which decided to judge unconstitutional “for violation of the prohibition to create taxes with retroactive nature, set out in Article 103(3) of the Constitution of the Portuguese Republic the rule of article 135 of Law no. 7-A/2016, of March 30, in the part in which it attributes an interpretative nature to the new wording given to article 51(6) of the IRC Code by article 133 of that same Law.”.

In its turn, it is also noteworthy the Judgement of the Constitutional Court no. 100/2021 of February 4, Case no. 140/2017, which decided to judge unconstitutional “the rule resulting from the combination of articles 400(1)(e) and 432(1)(b), both of the Code of Criminal Procedure, in the wording introduced by Law no. 20/2013, of February 21, in the interpretation according to which it is not admissible to appeal, to the Supreme Court of Justice, judgments handed down in appeal, by the Relations, which, innovatively in the face of acquittal in the first instance, condemn the accused to a prison sentence not exceeding five years, suspended in its execution, for violation of Article 32, no. 1, of the Constitution.”.

Finally, in Miscellaneous, highlight goes to the approval by the Council of Ministers, on February 25, of the resolution approving the final version of the “Programa Internacionalizar 2030” and, on the other hand, to the approval of the decree-law that determines the ownership of the broadcasting rights of the 1st and 2nd League football championships and establishes the rules regarding their commercialisation.

II. LEGISLATION

Decree-Law no. 10/2021, of February 1: Establishes the update of the remuneration base of the Public Administration and the value of the monetary amounts corresponding to levels 5, 6 and 7 of the Single Remuneration Table («TRU»), approved by Ordinance no. 1553-C/2008, of December 31.

https://dre.pt/application/conteudo/155938993

Law no. 4-A/2021, of February 1: Clarifies the exceptional regime applicable to contracts for the exploitation of real estate for commerce and services in shopping centres, through an interpretative rule of Law no. 2/2020, of March 31.

https://dre.pt/application/conteudo/156125155

Law no. 4-B/2021, of February 1: Establishes a regime of suspension of judicial and procedural time limits due to the measures adopted in the scope of the COVID-19 disease pandemic, amending Law no. 1-A/2020, of March 19.

https://dre.pt/application/conteudo/156125156

Ordinance no. 26/2021, of February 2: Establishes the percentage of the amounts charged for each service in Citizen Spaces («EC») that constitutes revenue for the respective managing body.

https://dre.pt/application/conteudo/155939070

Ordinance no. 26-A/2021, of February 2: Undertakes the first amendment to Ordinance no. 91/2020, of April 14, which defines, in execution of the provisions of no. 2 of article 3 of Law no. 4-C/2020, of April 6, an exceptional regime for situations of delay in the payment of rents due to the epidemiological situation caused by the SARS-CoV-2 coronavirus and the COVID-19 disease, the terms under which the demonstration of the loss of income is made for the purposes of application of that exceptional regime to situations of inability to pay housing rents due as from April 1, 2020 and until the month following the end of the state of emergency.

https://dre.pt/application/conteudo/156252085

Assembly of the Republic Resolution no. 37-A/2021, of February 2: Approves the Decision (EU, Euratom) 2020/2053 of the Council, of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom.

https://dre.pt/application/conteudo/156296213

Decree-Law no. 10-A/2021, of February 2: Establishes exceptional mechanisms for the management of health professionals to carry out assistance activities, within the scope of the COVID-19 disease pandemic, in the health services and establishments of the National Health Service («SNS»).

https://dre.pt/application/conteudo/156296214

Council of Ministers Resolution no. 8-A/2021, of February 3: Approves the Long-Term Strategy for Building Renovation.

https://dre.pt/application/conteudo/156295372

Decree-Law no. 10-B/2021, of February 4: Establishes exceptional and temporary measures in the area of education, in the context of the COVID-19 disease pandemic, for 2021.

https://dre.pt/application/conteudo/156546167

Ordinance no. 27/2021, of February 5: Undertakes the fourth amendment to the general regulation of the Fund for European Aid to the Most Deprived Persons and to the specific regulation of the Operational Programme to Support the Most Deprived Persons in Portugal.

https://dre.pt/application/conteudo/156547110

Regional Regulatory Decree no. 1-E/2021/A, of February 5: Regulates the application, in the Autonomous Region of the Azores, of the Decree of the President of the Republic no. 9-A/2021, of January 28.

https://dre.pt/application/conteudo/156711998

Decree-Law no. 11/2021, of February 8: Produces the extension of the social benefit for inclusion to people whose incapacity results from an accident that occurred within the scope of duties related to protection and rescue missions providing for the accumulation with the informal caregiver subsidy and payment to a legal person in whose institution care is provided to a person with disability.

https://dre.pt/application/conteudo/156720777

Ordinance no. 28/2021, of February 8: Determines the extraordinary, temporary and transitional measures for the social and solidarity sector, with a view to supporting private social solidarity institutions, social solidarity cooperatives, non-governmental organisations for the disabled and similar organisations in the operation of social responses.

https://dre.pt/application/conteudo/156720778

Decree-Law no. 12/2021, of February 9: a) Ensures the implementation in the national legal system of Regulation (EU) 910/2014, on electronic identification and trust services for electronic transactions in the internal market; b) Regulates the validity, effectiveness and probative value of electronic documents, the recognition and acceptance, in the Portuguese legal order, of the means of electronic identification of natural and legal persons and provides the rules applicable to the State Electronic Certification System – Public Key Infrastructure («SECS»).

https://dre.pt/application/conteudo/156848060

Ordinance no. 29/2021, of February 9: Creates the National Housing Council, as a consulting body of the Government in the area of national housing policy.

https://dre.pt/application/conteudo/156848062

Council of Ministers Resolution no. 8-C/2021, of February 9: Authorises the Regional Health Administrations and the entities within their scope to incur in expenses with the acquisition of vaccines and tuberculin, within the scope of the National Vaccination Programme 2021.

https://dre.pt/application/conteudo/156872597

Official Map no. 1-A/2021, of February 9: Official map with the results of the election for President of the Republic held on 24 January 2021.

https://dre.pt/application/conteudo/156971146

Declaration no. 2-A/2021, of February 9: Election of Judge Counsellor João Pedro Barrosa Caupers as President of the Constitutional Court and Judge Counsellor Pedro Manuel Pena Chancerelle de Machete as Vice-President.

https://dre.pt/application/conteudo/156974198

Decree-Law no. 13/2021, of February 10: Creates the National Medicines Laboratory (LM) and approves its statute.

https://dre.pt/application/conteudo/156974201

Ordinance no. 30/2021, of February 10: Determines the conditions of access to the land area of the island of Berlenga, the respective management model and control and supervision mechanisms.

https://dre.pt/application/conteudo/156974204

Ordinance no. 31/2021, of February 10: Approves declaration model 39 (income and withholdings at flat rates), aimed at fulfilling the declaratory obligation referred to in paragraph b) of no. 12 of article 119 of the Personal Income Tax Code.

https://dre.pt/application/conteudo/156974205

Ordinance no. 32/2021, of February 10: Regulation of the accreditation process for municipal technicians responsible for assessing projects and self-protection measures and for carrying out inspections and surveys of the fire safety conditions in buildings (SCIE) of buildings and enclosures classified in the 1st risk category.

https://dre.pt/application/conteudo/156974206

Assembly of the Republic Resolution no. 63/2021, of February 11: Approves the Protocol on the Privileges and Immunities of the Unified Patent Court, made in Brussels on 29 June 2016.

https://dre.pt/application/conteudo/157116187

Ordinance no. 33/2021, of February 11: Makes the tenth amendment to Ordinance no. 57/2015, of February 27, which approved the implementing regulations for the basic payment scheme, the payment for agricultural practices beneficial for the climate and the environment (greening), the payment for young farmers, the specific payment for cotton and the small farming scheme.

https://dre.pt/application/conteudo/157116188

Decree of the President of the Republic no. 11-A/2021, of February 11: Renews the declaration of a state of emergency, based on the verification of a public calamity situation.

https://dre.pt/application/conteudo/157236766

Assembly of the Republic Resolution no. 63-A/2021, of February 11: Authorisation for renewal of the state of emergency.

https://dre.pt/application/conteudo/157236767

Assembly of the Republic Resolution no. 64/2021, of February 12: Approves the Convention on the Suppression of Unlawful Acts in Connection with International Civil Aviation, adopted in Beijing on 10 September 2010.

https://dre.pt/application/conteudo/157236755

Decree-Law no. 14/2021, of February 12: Amends the legal regime for the entry, stay, exit and removal of foreigners from national territory.

https://dre.pt/application/conteudo/157236756

Ordinance no. 34/2021, of February 12: Approves the monthly remuneration statement – AT (Tax Authority), and the respective instructions for completing it, for compliance with the reporting obligation referred to in sub-paragraph i) of paragraph c) and paragraph d) of no. 1 of Article 119 of the IRS (Personal Income Tax) Code.

https://dre.pt/application/conteudo/157236757

Ordinance no. 35/2021, of February 12: Sets the value of the “health and food safety plus tax” for the year 2021.

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

Regional Regulatory Decree no. 1-F/2021/A, of February 12: Regulates, in the Autonomous Region of the Azores, the application of the Decree of the President of the Republic no. 11-A/2021, of February 11, which renews the state of emergency.

https://dre.pt/application/conteudo/157397585

Decree-Law no. 14-A/2021, of February 12: Establishes exceptional and temporary measures concerning the electronic communications sector in the context of the pandemic of the COVID-19 disease.

https://dre.pt/application/conteudo/157397590

Decree no. 3-E/2021, of February 12: Regulates the extension of the state of emergency effected by the Decree of the President of the Republic no. 11-A/2021, of February 11.  https://dre.pt/application/conteudo/157397591

Assembly of the Republic Resolution no. 65/2021, of February 15: Approves the Agreement between the Republic of Portugal and the Republic of Paraguay on the Transfer of Sentenced Persons, signed in Lisbon on 11 May 2017.

https://dre.pt/application/conteudo/157362795

Ordinance no. 37/2021, of February 15: Provides for the amendment to the recognition and maintenance of the Informal Caregiver Statute.

https://dre.pt/application/conteudo/157362797

Ordinance no. 37-A/2021, of February 15: Approves the Regulation on Cultural Support Measures in the context of response to the pandemic disease COVID-19.

https://dre.pt/application/conteudo/157397604

Declaration no. 2-B/2021, of February 15: Declaration of resignation presented by Judge Counsellor Manuel da Costa Andrade.

https://dre.pt/application/conteudo/157575583

Ordinance no. 38/2021, of February 16: Approves the creation of carbon taxes on sea and air travels, as compensation for the emission of pollutant gases and other negative environmental externalities caused by these forms of transportation, and determines the conditions of its application.

https://dre.pt/application/conteudo/157567893

Law no. 4-C/2021, of February 17: a) Transposes Directive (EU) 2020/2020 of December 7, 2020 amending Directive 2006/112/EC regarding temporary value added tax (VAT) measures applied to vaccines against COVID-19 and medical devices for in vitro diagnosis of this disease in response to the COVID-19 pandemic; b) Establishes, with temporary effect, a VAT exemption for supplies of medical devices for in vitro diagnosis of COVID-19 and vaccines against the same disease, as well as for services closely related to these products.

https://dre.pt/application/conteudo/157772254

Law no. 5/2021, of February 19: Establishes an extraordinary period of voluntary delivery of unexpressed or registered firearms.

https://dre.pt/application/conteudo/157996084

Law no. 6/2021, of February 19: Extends the deadline for proof of safe keeping by firearms holders, provided for in Law no. 50/2019, of July 24.

https://dre.pt/application/conteudo/157996085

Ordinance no. 39/2021, of February 22: Sets the technical specifications for the marker of professional diesel used to supply eligible vehicles in private consumption facilities, as well as the mandatory concentration to be used in the marking, identifies the entity with exclusive competence for the respective supply and establishes the rules for the marking procedure.

https://dre.pt/application/conteudo/158052099

Ordinance no. 40/2021, of February 22: Modifies the regulations regarding the registration of applications for the Accessible Renting Programme.

https://dre.pt/application/conteudo/158052100

Ordinance no. 41/2021, of February 22: Modifies the regulations of Support Programme for Access to Housing.

https://dre.pt/application/conteudo/158052101

Ordinance no. 42/2021, of February 22: Modifies the regulations regarding the registration of housing in the Accessible Renting Programme.

https://dre.pt/application/conteudo/158052102

Decree-Law no. 14-B/2021, of February 22: It proceeds with the first amendment to Decree-Law no. 8-B/2021, of January 22, which establishes a set of support measures within the scope of the suspension of school activities and non-teaching presence.

https://dre.pt/application/conteudo/158054819

Regulatory Decree no. 1-A/2021, of February 22: Defines and regulates the extraordinary update of pensions established in article 75 of Law no. 75-B/2020, of December 31, which approves the State Budget for 2021.

https://dre.pt/application/conteudo/158054820

Decree-Law no. 15/2021, of February 23: Establishes a special regime applicable to expropriation and the creation of administrative easements in order to implement interventions that are considered, by order of the member of the Government responsible for the sector of activity in which the intervention in question falls, to be integrated within the scope of the Economic and Social Stabilisation Programme, approved in annex to Council of Ministers Resolution no. 41/2020, of June 6 (PEES).

https://dre.pt/application/conteudo/158146138

Ordinance no. 43/2021, of February 23: Proceeds to the ninth amendment to the Regulation establishing Common Rules on the European Social Fund.

https://dre.pt/application/conteudo/158146139

Ordinance no. 44/2021, of February 23: Amends the regulations of the programme that establishes the “Porta de Entrada – Programa de Apoio ao Alojamento Urgente” (Urgent Accommodation Support Programme).

https://dre.pt/application/conteudo/158146140

Declaration of Rectification no. 6/2021, of February 24: Rectification Declaration to Law no. 75-B/2020, of December 31, “State Budget for 2021”, published in the Diário da República, 1st Series, no. 253, supplement, of December 31 of 2020.

https://dre.pt/application/conteudo/158238384

Decree-Law no. 16/2021, of February 24: Amends the multi-municipal systems for the collecting, treatment and rejection of effluents and introduces measures regarding the generation and recovery of deviations from recovery of certain expenses.

https://dre.pt/application/conteudo/158238385

Ordinance no. 45/2021, of February 24: Establishes the price definition regime and the responsibility in the distribution and assumption of costs by the different entities involved and sets the respective prices for health, mental health and social support care provided in the units and teams of the National Network for Integrated Continued Care (RNCCI).

https://dre.pt/application/conteudo/158238387

Decree-Law no. 16-A/2021, of February 25: Amends the protection regime in case of invalidity and old age for beneficiaries of the general social security regime.

https://dre.pt/application/conteudo/158316443

Decree of the President of the Republic no. 21-A/2021, of February 25: Renews the declaration of a state of emergency, based on the verification of a public calamity situation.

https://dre.pt/application/conteudo/158368125

Assembly of the Republic Resolution no. 69-A/2021, of February 25: Authorization of the renewal of the state of emergency.

https://dre.pt/application/conteudo/158368126

Law no. 7/2021, of February 26: It reinforces taxpayer guarantees and procedural simplification, amending the General Tax Law, the Code of Tax Procedure and Process, the General Regime of Tax Infractions and other legislative acts.

https://dre.pt/application/conteudo/158368130

Ordinance no. 45-A/2021, of February 26: First amendment to Order no. 298/2020, of December 23, which establishes the rules for the extension of agri-environmental commitments in 2021.

https://dre.pt/application/conteudo/158398971

Regional Regulatory Decree no. 2-A/2021/A, of February 26: Regulates the application, in the Autonomous Region of the Azores, of the Decree of the President of the Republic no. 21-A/2021, of February 25.

https://dre.pt/application/conteudo/158480688

Decree no. 3-F/2021, of February 26: Regulates the state of emergency as declared by the President of the Republic.

https://dre.pt/application/conteudo/158507655

III. CASE-LAW

III.1. Court of Justice of the European Union

Judgement of the Justice Court of February 2, Case C-481/19: Reference for a preliminary ruling. Approximation of laws. Directive 2003/6/EC. Article 14(3). Regulation (EU) No 596/2014. Article 30(1)(b). Market abuse. Administrative sanctions of a criminal nature. Failure to cooperate with the competent authorities. Articles 47 and 48 of the Charter of Fundamental Rights of the European Union. Right to remain silent and to avoid self-incrimination.

Summary:

Article 14(3) of Directive 2003/6/EC of the European Parliament and of the Council of 28 January 2003 on insider dealing and market manipulation (market abuse) and Article 30(1)(b) of Regulation (EU) No 596/2014 of the European Parliament and of the Council of 16 April 2014 on market abuse (market abuse regulation) and repealing Directive 2003/6 and Commission Directives 2003/124/EC, 2003/125/EC and 2004/72/EC, read in the light of Articles 47 and 48 of the Charter of Fundamental Rights of the European Union, must be interpreted as allowing Member States not to penalise natural persons who, in an investigation carried out in respect of them by the competent authority under that directive or that regulation, refuse to provide that authority with answers that are capable of establishing their liability for an offence that is punishable by administrative sanctions of a criminal nature, or their criminal liability.”.

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62019CJ0481

Judgement of the Justice Court of February 24, Case C-95/19: Reference for a preliminary ruling. Directive 76/308/EEC. Articles 6 and 8 and Article 12(1) to (3). Mutual assistance for the recovery of certain claims. Excise duty payable in two Member States for the same transactions. Directive 92/12/EC. Articles 6 and 20. Release of products for consumption. Falsification of the accompanying administrative document. Offence or irregularity committed in the course of movement of products subject to excise duty under a duty suspension arrangement. Irregular departure of products from a suspension arrangement. ‘Duplication of the tax claim’ relating to the excise duties. Review carried out by the courts of the Member State in which the requested authority is situated. Refusal of the request for assistance made by the competent authorities of another Member State. Conditions.

Summary:

Article 12(3) of Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures, as amended by Council Directive 2001/44/EC of 15 June 2001, read in conjunction with Article 20 of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (OJ 1992 L 76, p. 1), as amended by Council Directive 92/108/EEC of 14 December must be interpreted as meaning that, in the context of an action disputing enforcement measures taken in the Member State in which the requested authority is situated, the competent body of that Member State may refuse to grant the request to recover excise duties submitted by the competent authority of another Member State in respect of goods which irregularly departed from a suspension arrangement, for the purposes of Article 6(1) of Directive 92/12, where that request is based on the facts relating to the same export transactions which are already subject to excise duty recovery in the Member State in which the requested authority is situated.”.

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62019CJ0095

III.2 Constitutional Court

Judgement of the Constitutional Court no. 100/2021 of February 4, Case no. 140/2017:

The Constitutional Court decided:

a) To judge unconstitutional the rule resulting from the combination of articles 400, no. 1, paragraph e) and 432, no. 1, paragraph b), both of the Code of Criminal Procedure, in the wording introduced by Law no. 20/2013, of February 21, in the interpretation according to which an appeal to the Supreme Court of Justice is not admissible against judgements delivered on appeal, by the Courts of Appeal, which, innovatively in view of the acquittal in the first instance, sentence the defendant to a prison sentence not exceeding five years, suspended in its execution, for violation of Article 32, no. 1 of the Constitution.
b) Uphold the appeal and order the reform of the decision appealed against, in accordance with the present judgment of unconstitutionality.”.

https://www.tribunalconstitucional.pt/tc/acordaos/20210100.html

Judgement of the Constitutional Court no. 101/2021 of February 4, Case no. 1238/17:

The Constitutional Court decided:

a) To deem unconstitutional, for violation of the prohibition of creating taxes with a retroactive nature, set forth in article 103, no. 3, of the Constitution, the rule of article 135 of Law no. 7-A/2016, of March 30, in the part in which it attributes an interpretative nature to the new wording given to article 51, no. 6 of the Corporate Income Tax Code by article 133 of that same Law; and, consequently,
b) Dismiss the appeals brought by the Autoridade Tributária e Aduaneira and by the Ministério Público.”.

https://www.tribunalconstitucional.pt/tc/acordaos/20210101.html

Judgement of the Constitutional Court no. 102/2021 of February 4, Case no. 1465/2017:

The Constitutional Court decided:

a) To deem unconstitutional the rule resulting from article 400, no. 1, paragraph e), of the Code of Criminal Procedure, in the interpretation according to which it is not admissible to appeal, to the Supreme Court of Justice, judgments rendered in appeal, by the Courts of Appeal, which, reversing partial acquittal decision rendered by the 1st instance, aggravate, without exceeding the limit of five years, the unitary prison sentence.
b) To uphold the appeal and order the reform of the contested decision, in accordance with the present judgment of unconstitutionality.“.

https://www.tribunalconstitucional.pt/tc/acordaos/20210102.html

III.3. Courts of Justice

Judgement of the Lisbon Court of Appeal, of February 4, Case no. 11259/18.7 T8SNT.L1-6: Special action for division of common property. Mortgage creditor. Counterclaim. Instalments.

http://www.dgsi.pt/jtrl.nsf/33182fc732316039802565fa00497eec/7e04cd0fec892c14802586850054f9e2?OpenDocument

Judgement of the Lisbon Court of Appeal, of February 9, Case no. 233/20.3T8VFX.L1-1: Public limited company. Dominant company. Supervening total control. Extinctive deliberation.

http://www.dgsi.pt/jtrl.nsf/33182fc732316039802565fa00497eec/a67bb8a88c599ba280258688004bde07?OpenDocument

Judgement of the Lisbon Court of Appeal, of February 11, Case no. 955/20.9YLPRT.L1-2: Special eviction procedure.

http://www.dgsi.pt/jtrl.nsf/33182fc732316039802565fa00497eec/0398b868b380e90580258684003f1a3c?OpenDocument

III.4. Administrative and Tax Court

Judgement of the Administrative Central South Court of 14.11.2019 Case no. 2260/12.5BELRS: Municipal Tax on Real Estate Onerous Transactions (“IMT”) exemption. Legal requirements and tax annulment.

http://www.dgsi.pt/jtca.nsf/170589492546a7fb802575c3004c6d7d/406ffa7339ce53ca802584b2004e787e?OpenDocument

Judgement of the Administrative Central South Court of 14.11.2019, Case no. 10/17.9BCLSB: Transfer pricing. Grounds. Corporate Income tax (“IRC”).

http://www.dgsi.pt/jtca.nsf/170589492546a7fb802575c3004c6d7d/c6db79a4f69a1f6a802584b2004f5261?OpenDocument

Judgement of the Supreme Administrative Court, of February 17, Case no. 0164/13.3BEALM: Capital gains. Reinvestment. Owner-occupied housing. Permanent residence.

http://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/67f4b5d3c5ee6cd780258681005d907d?OpenDocument

Judgement of the Supreme Administrative Court, of February 17, Case no. 01400/13.1BELRA 0375/18: Reform of judgment. Relationship of preliminary rulings. Authority of res judicata.

http://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/cb385349b26d2b768025868100638a14?OpenDocument

 

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

José Augusto Mouteira Guerreiro, Atuais e Dissonantes Temas de Registo Predial, Almedina, fevereiro 2021

Fernando Gama Lobo, Droga, 2.ª Edição, Almedina, fevereiro 2021

Carlos Ferreira de Almeida, Contratos II – Conteúdo, Contratos de Troca, 5.ª Edição, Almedina, fevereiro 2021

Jorge Manuel Coutinho de Abreu, Curso de Direito Comercial – Volume 2, 7.ª Edição, Almedina, fevereiro 2021

Susana Aires de Sousa, Os Crimes Fiscais – Análise Dogmática e Reflexão Sobre a Legitimidade do Discurso Criminalizador, Almedina, fevereiro 2021

António Menezes Cordeiro, Código Civil Comentado – Volume 2: Das Obrigações em Geral, Almedina, fevereiro 2021

Maria João Antunes, Direito Processual Penal, 3.ª Edição, Almedina, fevereiro 2021

Salvador da Costa, Apoio Judiciário, 10.ª Edição, Almedina, fevereiro 2021

Ana Prata, Contratos de Adesão e Cláusulas Contratuais Gerais, 2.ª Edição, Almedina, fevereiro 2021

Luís Couto Gonçalves, Código da Propriedade Industrial – Anotado, Almedina, fevereiro 2021

Isabel Celeste M. Fonseca (Coordenação), Estudos de E. Governação, Transparência e Proteção de Dados, Almedina, fevereiro 2021

Sérgio Coimbra Henriques, A Crise Empresarial Enquanto Situação de Pré-Insolvência, Almedina, fevereiro 2021

Mário Aroso de Almeida, A Anulação de Actos Administrativos no Contexto das Relações Jurídico-Administrativas, Almedina, fevereiro 2021

Glória Teixeira, Glossário Fiscal, Almedina, fevereiro 2021

Catarina Serra, Lições de Direito da Insolvência, 2.ª Edição, Almedina, fevereiro 2021

IV.1.2. Generic Guidelines & Cia

Circulate Letter no. 20228, of 03.02.2021, by order of the Deputy Director-General for IR and International Relations

Subject: Amendments to the Model 10 Declaration.

https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_Circulado_20228_2021.pdf

Order no. 42/2021-XXII, of 12.02.2021, by order of the Deputy Secretary of State and Tax Affairs

Subject: Monthly Stamp Duty Declaration (DMIS).

https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_SEAAF_42_2021_XXII.pdf

Order no. 43/2021-XXII, of 15.02.2021, by order of the Deputy Secretary of State and Tax Affairs

Subject: Extension of deadlines.

https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_SEAAF_43_2021_XXII.pdf

Circulate Letter no. 20229, of 16.02.2021, by order of the Deputy Director-General for IR and International Relations

Subject: IRC – Rates of municipal tax levied on taxable income for the 2020 tax period.

https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_20229_2021.pdf

Circulate Letter no. 30232, of 17.02.2021, by order of the Subdirector General of the Tax Management Area-IVA

Subject: IVA – Amendment to the deadlines for filing the Periodic Declaration and payment of the respective tax, set out in Circulate Letter no. 30227, of November 10 of 2020.

https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_Circulado_30232_2021.pdf

Order no. 52/2021-XXII, of 25.02.2021, by order of the Deputy Secretary of State and Tax Affairs

Subject: A more flexible tax calendar within the framework of the principle of mutual collaboration between the Tax Administration and citizens and businesses.

https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_SEAAF_52_2021_XXII.pdf

Circulate Letter no. 20230, of 26.02.2021, by order of the Deputy Director-General of the Directorate of Personal Income Tax

Subject: Amendments to Model 25, Model 39 and Model DMR Declarations.

https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_Circulado_20230_2021.pdf

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

The Council of Ministers approved, on February 25th, the resolution that approves the final version of the “Programa Internacionalizar 2030”, which in its turn establishes as priorities and objectives for the internationalization of the Portuguese economy:

  • the promotion of exports of goods and services;
  • the increase in the number of exporters;
  • the diversification of export markets;
  • the increase in the volume of foreign direct investment;
  • and strengthening Portuguese direct investment abroad and national added value.

The Council of Ministers also approved, on the same date, the decree-law that determines the ownership of the transmission rights of the football championships of the I and II Leagues and establishes rules regarding its commercialization, seeking to promote a greater balance in the sector.

Therefore, television and multimedia broadcasting rights for the sports seasons following the 2027/2028 season will be the object of centralised marketing, without prejudice to the possibility of sports agents and operators reaching an agreement at an earlier date, subject to approval by the Competition Authority.

https://www.portugal.gov.pt/pt/gc22/governo/comunicado-de-conselho-de-ministros?i=402

V. INDUSTRIAL PROPERTY

The 32nd edition of the Technological Surveillance Bulletin (“BVT Energias Oceânicas“), published within the scope of the Iberian project between the Portuguese Industrial Property Institute (INPI) and the Spanish Patent and Trademark Office (OEPM), is now available. The purpose of this publication is to provide quarterly updates on the latest news and publications of international (PCT) and European (EP) patent applications in the technical field of ocean energy.

https://inpi.justica.gov.pt/Noticias-do-INPI/32%C2%AA-edicao-do-BVT-Oceanicas-ja-esta-disponivel

After 10 years classified as a Moderate Innovator, according to the European Innovation Scoreboard (EIS), Portugal joins the group of Strong Innovators for the first time in 2020, appearing in 12th place among the most innovative countries of the European Union (EU). The favourable environment for innovation and the attractive research systems are pointed out as the main factors that place Portugal at the forefront in this area, having been one of the countries that most improved its performance between 2012 and 2019.

https://inpi.justica.gov.pt/Noticias-do-INPI/Portugal-integra-Grupo-dos-Paises-classificados-como-Inovadores

The European Union Intellectual Property Office (EUIPO) and the European Patent Office (EPO) have published a joint report entitled “Intellectual Property Rights and business performance in the EU” which analysed the role of Intellectual Property rights at the business level, examining over 127,000 companies, from all 28 member states, as of 1 January 2020.

The report found that companies that own Intellectual Property rights generate 20% more revenue than their competitors that do not own any IP assets and also that companies that own these IP assets pay, on average, 19% higher wages than those that do not own IP rights.

https://inpi.justica.gov.pt/Noticias-do-INPI/Direitos-de-Propriedade-Intelectual-e-desempenho-das-empresas-na-UE-2

INPI has become a partner of WIPO GREEN, an online platform of the World Intellectual Property Organization (WIPO) that promotes innovation and diffusion of green technologies. WIPO GREEN is a marketplace for sustainable technologies, aimed at encouraging innovation and diffusion of environment-related technologies, bringing together technology suppliers with technology seekers and offering a series of services to encourage mutually beneficial commercial transactions.

https://inpi.justica.gov.pt/en-gb/INPI-News/INPI-joins-WIPO-GREEN

The High Level Conference on Industrial Property under the theme “The Metamorphosis of Intellectual Property in the Age of Digital Transition” took place on 11 February. More than 800 people participated and 1255 registered.

https://inpi.justica.gov.pt/en-gb/INPI-News/High-Level-Conference-Considerations

The new application round for the SME (Small and Medium-Sized Enterprises) Support Fund, launched by the EUIPO and the European Commission to encourage SME’s to use Industrial Property, starts on 1 March. The Fund is open to all EU companies falling under the official SME definition and offers financial support in the form of reimbursements for trademark and design applications, up to a maximum amount of €1,500 per company. The 2nd funding window will close on 31 March.

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

The annual meeting of public sector representatives from the 27 EU Member States, on Intellectual Property, promoted by the EUIPO Observatory, was held on February 23. As Portugal holds the Presidency of the Council of the European Union, the President of INPI’s Board of Directors made a speech during the opening session on the Priorities of the Portuguese Presidency in the field of Intellectual Property, focusing on the various initiatives planned in this area and Portugal’s commitment to combat counterfeiting and piracy.

https://inpi.justica.gov.pt/Noticias-do-INPI/Reuniao-do-Sector-Publico-organizada-pelo-Observatorio-do-EUIPO

INPI was present in the Seminar “The Process of Nullity and Revocation of the Mark“, held within the scope of the Master in Intellectual Property and Digital Innovation (Magister Lvcentinvs) taught by the University of Alicante. INPI’s interventions took place within the panel on “National Institutes Perspectives“. The Seminar had as main objective to deepen the procedures set out in the Directive (EU) 2015/2436 of the European Parliament and of the Council of 16 December 2015, specifically the revocation and nullity of registered trademarks.

https://inpi.justica.gov.pt/Noticias-do-INPI/INPI-marca-presenca-em-Seminario-da-Universidade-de-Alicante

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