I. EDITORIAL – EXCEPTIONAL SUSPENSION OF COLLECTIVE LABOUR AGREEMENT SUBSISTENCE TERMS; EXTENSION OF THE TERMS OF EXCEPTIONAL AND TEMPORARY MEASURES; EXCEPTIONAL AND TEMPORARY REGIME FOR OBLIGATIONS AND TAX DEBTS AND SOCIAL SECURITY CONTRIBUTIONS
The month of March was characterised, in legislative terms, by the approval and publication, on the one hand, of Law no. 11/2021, of March 9, which exceptionally suspended the terms of subsistence of the collective labour agreement and, on the other hand, of Decree-Law no. 22-A/2021, of March 17, which, within the scope of the COVID-19 disease pandemic, established new exceptional and temporary measures and extended the terms of the exceptional and temporary measures already established.
On the legislative sphere, reference should also be made to:
I) Decree-Law no. 22-C/2021, of March 22, which extended the grace periods on public sector guaranteed loans and approved a special scheme for the provision of guarantees by the Mutual Counter-Guarantee Fund, within the scope of the COVID-19 disease pandemic;
II) Decree-Law no. 23-A/2021, of March 24, which established support measures for workers and companies, within the scope of the COVID-19 disease pandemic;
III) Decree-Law no. 24/2021, of March 26, which established an exceptional and temporary regime regarding tax obligations and debts and social security contributions.
In the scope of case law, we highlight the Judgement of the Constitutional Court no. 123/2021 of 15 March, Case no. 173/2021, which decided, with reference to Decree no. 109/XIV of the Assembly of the Republic, sent to the President of the Republic for promulgation as law, and which regulates the special conditions under which the anticipation of medically assisted death is not punishable, amending the Criminal Code:
“a) To pronounce the unconstitutionality of the rule contained in its article 2, no. 1, on the grounds of violation of the principle of determinability of the law as a corollary of the principles of the democratic rule of law and of the reservation of parliamentary law, arising from the combined provisions of articles 2 and 165, no. 1, paragraph b), of the Constitution of the Portuguese Republic, by reference to the inviolability of human life enshrined in article 24, no. 1, of the same normative; and, consequently
b) To pronounce on the unconstitutionality of the norms contained in articles 4, 5, 7 and 27 of the same Decree.”
Finally, in Miscellaneous, it is worth highlighting the approval by the Council of Ministers, on 25 March, of the decree-law, subsequently published as Decree-Law no. 25-A/2021, of 30 March, which extends the exceptional and transitory regime of work reorganisation and minimisation of risks of transmission of the COVID-19 disease within the scope of labour relations.
II. LEGISLATION
Law no. 8/2021, of March 1: Authorises the Government to approve the system of sanctions applicable to the violation of the provisions of Council Regulation (EC) No. 2271/96 of 22 November 1996, regarding protection against the effects of the extra-territorial application of legislation adopted by a third country, and against measures based thereon or resulting therefrom.
https://dre.pt/application/conteudo/158507583
Regional Legislative Decree no. 2/2021/A, of March 1: Deferral of the obligation to return outstanding instalments related to the refundable incentive granted under the “Competir+” and “SIDER” incentive schemes.
https://dre.pt/application/conteudo/158507584
Regional Legislative Decree no. 3/2021/A, of March 1: Suspends, until 31 December 2021, the Regional Legislative Decree no. 25/2020/A, of 14 October, which created the System for Collection and Management of Cadastral Information.
https://dre.pt/application/conteudo/158507585
Ordinance no. 45-B/2021, of March 1: Undertakes the first amendment to Ordinance no. 178-B/2016, of July 1, which establishes the procedures, model and other conditions necessary for the application of the social tariff for the supply of electricity to economically vulnerable customers.
https://dre.pt/application/conteudo/158545440
Law no. 9/2021, of March 2: Undertakes the second amendment to Decree-Law no. 45/2019, of April 1, which approves the organic structure of the National Authority for Emergency and Civil Protection, extending the composition of the National Firefighters Council to the participation of the Portuguese Association of Volunteer Firefighters.
https://dre.pt/application/conteudo/158545433
Ordinance no. 46/2021, of March 2: Amends Ordinance no. 285/2017, of September 28, which regulates the forms of delivery of the Citizen’s Card and the respective activation codes, the personal code (PIN) and the personal code for unlocking (PUK), to citizens residing abroad, as well as the security conditions required for such delivery and sets the associated fees.
https://dre.pt/application/conteudo/158545434
Ordinance no. 47/2021, of March 2: Establishes the exceptional and temporary measures in response to the pandemic caused by the COVID-19 disease in the context of financial support allocated to youth associations in the year 2021 regarding: a) The financial support programmes for youth associations, created by Ordinance no. 1230/2006 of November 15, amended by Ordinance no. 286/2020 of December 14; b) The Formar+ Programme, created by Ordinance no. 382/2017 of December 20.
https://dre.pt/application/conteudo/158545435
Decree-Law no. 17/2021, of March 3: Undertakes the first amendment to Decree-Law no. 51/2019, of April 17, which regulates the enhancement and promotion of the “Caminho de Santiago”, through the certification of its itineraries.
https://dre.pt/application/conteudo/158698040
Ordinance no. 48/2021, of March 4: Establishes the procedures for bringing forward European funds for budgetary inscription and for taking on multiannual charges.
https://dre.pt/application/conteudo/158772231
Ordinance no. 49/2021, of March 4: Undertakes the eighth amendment to Ordinance no. 31/2015, of February 12, and the third amendment to Ordinance no. 118/2018, of April 30, of the Continent Rural Development Programme (PDR2020).
https://dre.pt/application/conteudo/158772232
Law no. 10/2021, of March 5: Confers to the Agency for Development and Cohesion, I. P. (Agency, I. P.) the possibility of requesting from the Tax and Customs Authority (AT) information on data in its possession, for the purpose of verifying the specific access requirements to the support measure named “Apoiar Rendas“, under the scope of the APOIAR Programme.
https://dre.pt/application/conteudo/158903595
Ordinance no. 50/2021, of March 5: Approves the model of declaration of the extraordinary contribution on the suppliers of the National Health Service (SNS) of medical devices and in vitro diagnostic medical devices and their accessories (model 56) and respective filling instructions, to be in force from the year 2021.
https://dre.pt/application/conteudo/158903600
Legislative Assembly of the Azores Autonomous Region Resolution no. 10/2021/A, of March 5: Exemptions from fees, tariffs and licences at port and airport facilities.
https://dre.pt/application/conteudo/158903602
Assembly of the Republic Resolution no. 72/2021, of March 8: Approves for accession the Vienna Convention on the Law of Treaties between States and International Organisations or between International Organisations, concluded in Vienna on 21 March 1986.
https://dre.pt/application/conteudo/158991606
Regulatory Decree no. 1/2021, of March 8: Establishes the universe of taxpayers of personal income tax covered by the automatic declaration of income, in accordance with the provisions of paragraph 8 of Article 58-A of the Personal Income Tax Code (IRS Code).
https://dre.pt/application/conteudo/158991607
Legislative Assembly of the Azores Autonomous Region Resolution no. 11/2021/A, of March 8: Approves the Budget of the Legislative Assembly of the Autonomous Region of the Azores for the year 2021.
https://dre.pt/application/conteudo/158991610
Law no. 11/2021, of March 9: Provides for the exceptional suspension of the time limits for the subsistence of a collective labour agreement, under the terms foreseen in article 501 of the Labour Code.
https://dre.pt/application/conteudo/159087819
Ordinance no. 52/2021, of March 9: Establishes the differentiated levels of access to information registered on the National Portal for State Suppliers (Portal), referred to in Article 5(6) of Decree-Law no. 72/2018, of September 12, depending on whether its recipients are public entities, companies managing electronic public procurement platforms, suppliers, supervisory bodies or citizens in general.
https://dre.pt/application/conteudo/159087822
Law no. 12/2021, of March 10: Undertakes the first amendment to Decree-Law no. 81/2020, of October 2, which adapts the instruments created within the scope of the New Generation of Housing Policies and the Organic Law of the IHRU, I. P., to the Basic Housing Law, within the scope of the Economic and Social Stabilisation Programme.
https://dre.pt/application/conteudo/159174076
Ordinance no. 53/2021, of March 10: Establishes the normal age of access to the old age pension of the general social security regime in 2022.
https://dre.pt/application/conteudo/159174081
Ordinance no. 54/2021, of March 10: Establishes an exceptional incentive for the recovery of face-to-face consultations in primary health care, regulating the provisions of no. 1 of article 277 of Law no. 75-B/2020, of December 31.
https://dre.pt/application/conteudo/159174082
Ordinance no. 55/2021, of March 11: Establishes rules on the evaluation criteria and procedures to be observed in the selection and ranking of applications for tenders under the Promotion Plan for Efficiency in Energy Consumption (PPEC), and revokes Ordinance no. 26/2013 of January 24.
https://dre.pt/application/conteudo/159219301
Assembly of the Republic Resolution no. 77-B/2021, of March 11: Authorisation for renewal of the state of emergency.
https://dre.pt/application/conteudo/159304331
Decree-Law no. 18/2021, of March 12: Undertakes the first amendment to Decree-Law no. 15/2020, of 15 April, which creates a credit line with subsidised interest rates for fishing sector operators.
https://dre.pt/application/conteudo/159304335
Ordinance no. 56/2021, of March 12: Establishes an exceptional and temporary regime for the self-testing of rapid antigen tests, intended by their manufacturers to be performed on samples from the anterior internal nasal area.
https://dre.pt/application/conteudo/159304338
Ordinance no. 57/2021, of March 12: Defines the production and trade regime for wines and other grape and wine products entitled to the Protected Designations of Origin (PDO) “Alenquer“, “Arruda“, “Torres Vedras“, “Bucelas“, “Carcavelos“, “Colares“, “Encostas d’Aire“, including the indication of the sub-regions of “Alcobaça” and “Ourém“, through the designation of “Medieval de Ourém“, “Lourinhã” and “Óbidos“, maintaining their recognition.
https://dre.pt/application/conteudo/159304339
Regional Regulatory Decree no. 2-B/2021/A, of March 12: Regulates the application, in the Autonomous Region of the Azores, of the Decree of the President of the Republic no. 25-A/2021, of March 11.
https://dre.pt/application/conteudo/159432400
Decree no. 4/2021, of March 13: a) Regulates the renewal of the state of emergency carried out by Decree of the President of the Republic no. 25-A/2021, of March 11; b) Amends the regulations on the renewal of the state of emergency carried out by Decree of the President of the Republic no. 21-A/2021, of February 25.
https://dre.pt/application/conteudo/159432418
Council of Ministers Resolution no. 19/2021, of March 13: Establishes a strategy for the lifting of containment measures in the framework of the fight against the pandemic disease COVID-19.
https://dre.pt/application/conteudo/159432419
Decree-Law no. 19/2021, of March 15: a) Amends the education and training model within the Public Administration; b) Creates the «Instituto Nacional de Administração, I. P.» (INA, I. P.), and approves its respective statutes, which are annexed to this decree-law and are an integral part of it; c) Extinguishes the General Directorate for the Qualification of Workers in Public Functions (DGQTFP); d) Produces the eighth amendment to Decree-Law no. 117/2011, of December 15, which approves the Organic Law of the Ministry of Finance.
https://dre.pt/application/conteudo/159432382
Decree-Law no. 20/2021, of March 15: Approves the organic structure of the General Secretariat of the Presidency of the Council of Ministers.
https://dre.pt/application/conteudo/159432383
Decree-Law no. 21/2021, of March 15: Approves the organic structure of the Competencies Centre for Planning, Policy and Foresight of the Public Administration.
https://dre.pt/application/conteudo/159432384
Decree-Law no. 22/2021, of March 15: Approves the Organic Law of the Inspectorate-General of Internal Administration.
https://dre.pt/application/conteudo/159432385
Ordinance no. 58/2021, of March 16: Approves the model of the monthly global statement referred to in paragraph a) of no. 11 of article 28 of the VAT Code, as well as the respective instructions for completion.
https://dre.pt/application/conteudo/159539837
Ordinance no. 59/2021, of March 16: Makes the fourth amendment to the Regulations on Harvest Insurance and Claims Compensation, hereinafter referred to as the Regulations, approved in annex to Ordinance no. 65/2014, of March 12.
https://dre.pt/application/conteudo/159539838
Decree-Law no. 22-A/2021, of March 17: It extends deadlines and establishes exceptional and temporary measures in the framework of the pandemic disease COVID-19.
https://dre.pt/application/conteudo/159707135
Ordinance no. 62/2021, of March 17: Establishes the requirements of the civil liability insurance contract arising from the activity of providing trust services.
https://dre.pt/application/conteudo/159614839
Ordinance no. 67-A/2021, of March 17: Defines the terms for the attribution of the extraordinary risk subsidy to combat the pandemic disease COVID-19, provided for in article 291 of Law no. 75-B/2020, of December 31.
https://dre.pt/application/conteudo/159707136
Order no. 3046-A/2021, of March 19: It sets limits on the marketing of certain products.
https://dre.pt/application/conteudo/159869079
Order no. 3046-B/2021, of March 19: It defines the measures applicable to passengers on flights originating in South Africa who have stopped over or transited through countries for which air traffic to Portugal is authorised.
https://dre.pt/application/conteudo/159869083
Council of Ministers Resolution no. 20/2021, of March 19: Approves the Internationalisation 2030 Programme.
https://dre.pt/application/conteudo/159792487
Assembly of the Republic Resolution no. 82/2021, of March 19: Approves the Strategic Partnership Agreement between the European Union and its Member States, of the one part, and Japan, of the other part, signed in Tokyo on 17 July 2018.
https://dre.pt/application/conteudo/159792482
Council of Ministers Resolution no. 26/2021, of March 22: Approves the Investment Plan for the Forest Territories under Management of the Institute for Nature Conservation and Forests, I. P., and authorises the respective expenditure.
https://dre.pt/application/conteudo/159841268
Decree-Law no. 22-B/2021, of March 22: Determines the ownership of broadcasting rights of the football championships of the I and II Leagues and establishes rules regarding their commercialisation.
https://dre.pt/application/conteudo/159869156
Decree-Law no. 22-C/2021, of March 22: Extends the grace periods on public sector guaranteed loans and approves a special regime for the granting of guarantees by the Mutual Counter-guarantee Fund, within the framework of the COVID-19 disease pandemic.
https://data.dre.pt/application/conteudo/159869157
Decree-Law no. 22-D/2021, of March 22: Undertakes the first amendment to Decree-Law no. 10-B/2021, of February 4, which establishes exceptional and temporary measures in the area of education, within the scope of the COVID-19 disease pandemic for 2021.
https://dre.pt/application/conteudo/159869158
Council of Ministers Resolution no. 30/2021, of March 23: Authorises the granting of a personal State guarantee under the Portugal-Angola Convention.
https://dre.pt/application/conteudo/159993991
Ordinance no. 68/2021, of March 24: Approves the percentages of the exchange rate correction mechanism created by Decree-Law no. 35-B/2016, of June 30, for the second half of 2020.
https://dre.pt/application/conteudo/160076723
Ordinance no. 69/2021, of March 24: Defines the terms for granting the extraordinary risk subsidy to combat the pandemic disease COVID-19 and revokes Ordinance no.67-A/2021, of March 17.
https://dre.pt/application/conteudo/160076724
Decree-Law no. 23-A/2021, of March 24: Establishes support measures for workers and companies, in the context of the pandemic of the disease COVID-19.
https://dre.pt/application/conteudo/160149401
Resolution of the Council of Ministers no. 33-A/2021, of March 24: Establishes support measures in the framework of the pandemic disease COVID-19.
https://dre.pt/application/conteudo/160149402
Rectification Declaration no. 9-B/2021, of March 24: Rectifies Decree no. 4/2021, of March 13, of the Presidency of the Council of Ministers, which regulates the extension of the state of emergency decreed by the President of the Republic, published in the Official Gazette, 1st Series, no. 50-A, of March 13, 2021.
https://dre.pt/application/conteudo/160149403
Order no. 3191-B/2021, of March 24: Identifies the Protocols covered by the regime for extending grace periods on loans guaranteed by mutual guarantee companies or the Mutual Counter-Guarantee Fund.
https://dre.pt/application/conteudo/160154136
Ordinance no. 69-A/2021, of March 24: Amends the Regulations of the APOIAR Programme.
https://dre.pt/application/conteudo/160195066
Resolution of the Assembly of the Republic no. 90-A/2021, of March 25: Authorisation for renewal of the state of emergency.
https://dre.pt/application/conteudo/160316742
Decree of the President of the Republic no. 31-A/2021, of March 25: Renews the declaration of a state of emergency, based on the verification of a public calamity situation.
https://dre.pt/application/conteudo/160316741
Decree-Law no. 24/2021, of March 26: Establishes an exceptional and temporary regime regarding tax obligations and debts and social security contributions.
https://dre.pt/application/conteudo/160316757
Decree no. 5/2021, of March 28: Regulates the state of emergency decreed by the President of the Republic.
https://dre.pt/application/conteudo/160422311
Decree-Law no. 25/2021, of March 29: Amends the Legal Regime of Territorial Management Instruments.
https://dre.pt/application/conteudo/160422285
Decree-Law no. 25-A/2021, of March 30: Extends the exceptional and transitory regime of work reorganisation and minimisation of risks of COVID-19 disease transmission within the scope of labour relations.
https://dre.pt/application/conteudo/160534623
Decree-Law no. 25-B/2021, of March 30: Establishes a transitional regime for the recognition and exchange of UK driving licences.
https://dre.pt/application/conteudo/160534624
Decree-Law no. 26/2021, of March 31: Proceeds with: a) The creation of the National Urgent and Temporary Accommodation Stock (Housing Stock); b) The definition of the National Urgent and Temporary Accommodation Plan (National Accommodation Plan); c) The definition of the way in which the Urgent and Temporary Accommodation Inventory (Housing Inventory) is to be carried out; d) The definition of the modalities and conditions of support for the promotion of urgent and temporary accommodation solutions.
https://dre.pt/application/conteudo/160631105
Ordinance no. 75-A/2021, of March 31: Fixes the form of application of the net results of the 2019 financial year of the National Communications Authority.
https://dre.pt/application/conteudo/160627124
Regional Regulatory Decree no. 2-C/2021/A, of March 31: Regulates the application, in the Autonomous Region of the Azores, of the Decree of the President of the Republic no. 31-A/2021, of March 25.
III.1. Court of Justice of the European Union
Judgement of the Justice Court of March 3, Case C-7/20: Reference for a preliminary ruling. Customs union. Union Customs Code. Regulation (EU) No 952/2013. Article 87(4). Place where the customs debt is incurred. Value added tax (VAT). Directive 2006/112/EC. Article 2(1). Articles 70 and 71. Chargeable event and place where the import VAT becomes chargeable. Place where the tax debt is incurred. Finding of a failure to comply with an obligation imposed by EU customs legislation. Goods which were physically introduced into the customs territory of the Union in a Member State but entered the economic network of the Union in the Member State where that finding was made.
Summary:
“The second subparagraph of Article 71(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that import VAT on goods subject to customs duties arises in the Member State in which it is established that an obligation imposed by EU customs legislation has not been complied with, where the goods in question, even if they have been physically introduced into the customs territory of the Union in another Member State, entered the economic network of the Union in the Member State where that finding was made.”.
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62020CJ0007
Judgement of the Justice Court of March 4, Case C-581/19: Reference for a preliminary ruling. Taxation. Value added tax (VAT). Directive 2006/112/EC. Article 2(1)(c). Supplies subject to VAT. Exemptions. Article 132(1)(c). Provision of medical care in the exercise of the medical and paramedical professions. Nutrition monitoring and advice. Sports, physical well-being and fitness activities. Concepts of a single complex supply, a supply ancillary to the main supply, and independent supplies. Criteria.
Summary:
“Council Directive 2006/112 of 28 November 2006 on the common system of value added tax must be interpreted as meaning that, subject to verification by the referring court, a nutrition monitoring service provided by a certified and authorised professional in sports facilities, potentially in the context of programmes that also include physical well-being and fitness services, constitutes a separate and independent supply of services and is not capable of falling under the exemption laid down in Article 132(1)(c) of that directive.”.
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62019CJ0581
III.2 Constitutional Court
Judgement of the Constitutional Court no. 123/2021 of March 15, Case no. 173/2021:
The Court has decided, with reference to Decree no. 109/XIV of the Assembly of the Republic, which regulates the special conditions under which the anticipation of medically assisted death is not punishable and amends the Penal Code, published in the Official Gazette of the Assembly of the Republic, Series II-A, number 76, of 12 February 2021, and sent to the President of the Republic for promulgation as law:
“a) To pronounce for the unconstitutionality of the rule contained in its article 2, paragraph 1, on the grounds of the violation of the principle of determinability of the law as a corollary of the principles of the democratic rule of law and of the reservation of parliamentary law, arising from the combined provisions of articles 2 and 165, paragraph 1(b), of the Constitution of the Portuguese Republic, by reference to the inviolability of human life enshrined in article 24, paragraph 1, of the same normative; and, consequently,
b) To pronounce for the unconstitutionality of the norms contained in articles 4, 5, 7 and 27 of the same Decree.”.
https://www.tribunalconstitucional.pt/tc/acordaos/20210123.html
Judgement of the Constitutional Court no. 173/2021 of March 24, Case no. 728/2020:
The Court has decided:
“a) To judge unconstitutional, for violation of the provisions of Article 165(1)(b) and (p) of the Constitution of the Portuguese Republic, the rule contained in paragraph 6 of the Resolution of the Council of the Government no. no. 207/2020, of July 31, 2020, issued by the Regional Government of the Autonomous Region of the Azores, which creates a procedure for judicial validation of mandatory quarantine or prophylactic isolation ordered by the regional health authority in relation to passengers disembarking at airports on the islands of Santa Maria, São Miguel, Terceira, Pico and Faial from airports located in areas considered by the World Health Organisation to be areas of active community transmission or with active chains of transmission of the SARS-CoV-2 virus.
b) Dismiss the present action, confirming the contested decision.”
http://www.tribunalconstitucional.pt/tc/acordaos/20210173.html
III.3. Courts of Justice
Judgement of the Guimarães Court of Appeal of March 4, Case no. 278/19.7T8BCL.G1: Extinction of company and/or closure of a business. Partner. Liquidator. Non-contractual liability.
Judgement of the Lisbon Court of Appeal of March 25, Case no. 3630/18.0T9OER-A.L1-2: Rendering of accounts. Obligation to provide information. Bank statements.
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.
Judgement of the Administrative Central South Court of 14.11.2019, Case no. 10/17.9BCLSB: Transfer pricing. Grounds. Corporate Income tax (“IRC”).
Judgment of the Supreme Administrative Court, of March 10, Case no. 0997/12.8BEBRG 0182/18: Opposition to tax execution. Insolvency. Company recovery process. Prescription.
Judgement of South Administrative Central Court, of March 11, Case no. 1365/13.0BESNT: Share purchase option agreement. IRS. Category A income.
IV. BRIEFS
IV.1. DOCTRINE
IV.1.1. Monographs and Periodic Publications
Edgar Valles, Nacionalidade e Estrangeiros, Almedina, março 2021
Sérgio Vasques (Coord.), Cadernos IVA 2020, Almedina, março 2021
José Mouraz Lopes, Tiago Caiado Milheiro, Crimes Sexuais, Almedina, março 2021
Luís Menezes Leitão, Código da Insolvência e da Recuperação de Empresas – Anotado, 11.ª Edição, Almedina, março 2021
José Gaspar Schwalbach, Direito da Imigração, Almedina, março 2021
António Menezes Cordeiro, Tratado de Direito Civil – Livro 2, 5.ª Edição, Almedina, março 2021
João Paulo F. Remédio Marques, Direito Europeu das Patentes e Marcas, Almedina, março 2021
Alcides Martins, Código dos Regimes Contributivos e Legislação Complementar – Anotados, Almedina, março 2021
Fernando Sousa Magalhães, Estatuto da Ordem dos Advogados – Anotado e Comentado, 14.ª Edição, Almedina, março 2021
Mário Aroso de Almeida, Manual de Processo Administrativo, 5.ª Edição, Almedina, março 2021
Simão de Sant’ Ana, Vitorino Gouveia, O RGPD e os Recursos Humanos – Guia Prático para a Conformidade, Almedina, março 2021
Mário Aroso de Almeida, Teoria Geral do Direito Administrativo, 7.ª Edição, Almedina, março 2021
Jorge Manuel Coutinho de Abreu (Coord.), Código das Sociedades Comerciais em Comentário – Livro 7, 2.ª Edição, Almedina, março 2021
Alexandre de Soveral Martins, Um Curso de Direito de Insolvência – Livro 1, 3.ª Edição, Almedina, março 2021
IV.2. Miscellaneous
IV.2.1. Economy, Finance and Taxation
The Council of Ministers approved, on 25 March, the decree-law that extends, until 31 December 2021, the exceptional and transitional regime of work reorganization and minimization of risks of transmission of the infection of COVID-19 disease in the context of labour relations, without prejudice to the possibility of additional extension after consultation with social partners.
The Council of Ministers also approved, on the same date, the decree-law establishing a transitional regime, in force until 31 December 2021, for the recognition and exchange of driving licences issued by the United Kingdom. This transitional regime allows the recognition of driving licences issued by the UK to citizens resident in Portugal under the same terms as driving licences issued by EU member states.
https://www.portugal.gov.pt/pt/gc22/governo/comunicado-de-conselho-de-ministros?i=410
IV.1.2. Generic Guidelines & Cia
Circular no. 2, of 03.03.2021:
Subject: Wind Power Stations / Wind Power Stations and Solar Plants. Assessment and Taxation in IMI.
Order no. 72/2021-XXII, of 10.03.2021, by order of the Deputy Secretary of State and Tax Affairs
Subject: Tax Calendar 2020/2021: Adjustment – Invoices in PDF and DMR.
Circulate Letter no. 20231, of 12.03.2021, by order of the Deputy Director-General for IR and International Relations
Subject: IRS Form 3 Declaration in effect in 2021.
Order no. 90/2021-XXII, of 16.03.2021, by order of the Deputy Secretary of State and Tax Affairs
Subject: Flexibilization of the obligations laid down in Article 98 of the IRS Code, in Article 94 of the IRC Code and in Article 27, no. 1, a) of the VAT Code.
Circulate Letter no. 90032, of 22.03.2021, by order of the Deputy Director-General of the Collection Area of the Tax and Customs Authority
Subject: Electronic registration as a non-regular resident – no. 10 of article 16 of the IRS Code – Creation of new features.
Order no. 99/2021-XXII, of 26.03.2021, by order of the Deputy Secretary of State and Tax Affairs
Subject: Tax Calendar 2020/2021: Depreciations (flexibilization of the communication referred to in no. 5 of article 31-A of the IRC Code).
V. INDUSTRIAL PROPERTY
WIPO’s annual publication – WIPO GREEN Year in Review – providing an overview of WIPO GREEN’s work in the green technology space, has been published, highlighting updates and statistics from WIPO GREEN’s online database, green technology success stories, as well as the multiple partnerships for climate-friendly innovation established in 2020.
https://inpi.justica.gov.pt/Noticias-do-INPI/WIPO-GREEN-Year-in-Review-2020
The World Intellectual Property Organization (WIPO) has published data on patent, trademark and industrial design applications filed at WIPO in 2020. In 2020, compared to 2019, the number of international patent applications filed (275,900 applications) grew by about 4%. On the other hand, the number of international trademark applications (63,800 applications) decreased by 0.6%, and a 15% decrease was also recorded for the number of applications (18,580 applications) for the registration of industrial designs.
https://inpi.justica.gov.pt/en-gb/INPI-News/WIPO-2020-Figures
Patent applications originating in Portugal with the European Patent Office (EPO) decreased by 8.5% in 2020, ending two consecutive years of sharp growth (+23.1% in 2019 and +47.3% in 2018), according to the 2020 Patent Index published by the EPO.
INPI’s Industrial Property Academy has made available its training catalogue for 2021, which foresees the implementation of 12 training courses organized in two main thematic areas: “Protection of Industrial Property” and “Guarantee and Valuation of Industrial Property”.
https://inpi.justica.gov.pt/Noticias-do-INPI/Catalogo-de-Formacao-2021
INPI joined Centromarca – Portuguese Association of Trademark Product Companies, which launched, for the third consecutive year, the ‘Journalism that Marks’ award, worth 2,500 euros, with the aim of recognising journalistic works that address important themes in the area of trademarks and their economic and social environment. Applications are open until April 9 and the winner of the award will be announced on April 26, on Intellectual Property Day.
https://inpi.justica.gov.pt/Noticias-do-INPI/Terceira-edicao-do-Premio-Jornalismo-que-Marca
The new phase (Window 2) of applications for the SME Support Fund – financial support from EUIPO and the Commission worth 20 million euros – closed at the end of this month. However, the project still foresees the opening of three more funding windows that will run throughout 2021.
https://inpi.justica.gov.pt/en-gb/INPI-News/Applications-to-the-European-SME-Fund
The National Innovation Agency (ANI) presented the 1st edition of the National Innovation Report, under the Strategy for Technological and Business Innovation 2018-2030. The Report, which will have a biennial periodicity, presents quantitative and qualitative information on the evolution of different areas of knowledge and innovation that are worked by public, private, horizontal and sectoral entities.
https://inpi.justica.gov.pt/Noticias-do-INPI/Primeira-edicao-do-Relatorio-Nacional-de-Inovacao
Applications for the 15th edition of the European Enterprise Promotion Awards (EEPA) are open until 10 May. This is an initiative of the European Commission that aims to distinguish activities identified as good practices in business promotion in various areas, according to the specificity of their contribution to development, economic growth and employment promotion.
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