I. EDITORIAL – SUPPORT LINE FOR TREASURY FOR SMALL AND MEDIUM-SIZED ENTERPRISES (SME SUPPORT LINE)
The month of September was characterised, on a legislative level, by the approval and publication of the Ordinance no. 192-A/2021, of September 14, which regulates the Treasury Support Line for Micro and Small Enterprises (MSE Support Line), approved by Decree-Law no. 64/2021, of July 28.
On a legislative level, the following should also be highlighted:
I) Ordinance no. 193/2021, of September 15, which established specific guidelines on the financial circuit applicable to the support of the Recovery and Resilience Plan (RRP), within the scope of the Recovery and Resilience Mechanism (RRM).
II) Ordinance no. 203/2021, of September 28, which established an aid measure for facilities covered by the European Emissions Trading Scheme (EETS), under the terms of Decree-Law no. 12/2020, of April 6.
Within the scope of case-law, it should be noted the Judgement of the Lisbon Court of Appeal of September 9, Case No. 5584/12.8TBSXL-D.L1-2, which clarified that the simplified regime of transfer of credits in mass, exempts, for the procedural habilitation concerning the transfer of credits provided for therein, the deduction of the habilitation incident provided for in Article 356 of the Code of Civil Procedure, which operates through the simple attachment of the copy of the transfer contract to the records.
Also to be highlighted, within the scope of case law, is the Judgement of the Oporto Court of Appeal of September 9, Case No. 3858/21.6T8VNG.P1, which decided that the injunction for the provisional return of possession in which the applicant, a public-law entity, claims abusive occupation of property by a private individual, of whose property it claims to be the owner and whose restitution it claims via this procedure, is of a private nature.
Finally, under Miscellaneous, we highlight the approval, on September 23, of the creation of the figure of the National Coordinator of the Children’s Guarantee, with its own competences and remuneration status, fulfilling the recommendation that establishes a European Guarantee for Children.
Council of Ministers Resolution no. 120/2021, of September 1: Approves the action plan of the National Strategy for the Sea 2021-2030.
Ordinance no. 183/2021, of September 1: Sets the percentage amount of the justice fee to be allocated to the Social Security Executive Collection Fund.
Ordinance no. 184-A/2021, of September 3: Undertakes the second amendment to the Regulation on Cultural Support Measures in the context of response to the COVID-19 disease pandemic, approved in annex to Ordinance no. 37-A/2021, of February 15.
Ordinance no. 185/2021, of September 6: Determines the integration of new entities of the social economy sector in the National Council for Social Economy.
Decree-Law no. 77-B/2021, of September 6: Amends the norms regarding the organisation and exploration of the mutual betting competitions called “Totobola” and “Totoloto” and establishes new percentages regarding the amounts intended for prizes in the State’s social games.
Regulatory Decree no. 6-A/2021, of September 8: Undertakes the first amendment to Regulatory Decree no. 2-A/2021, of May 28, which defines the scope and specific conditions of operation of the “IVAucher” programme.
Council of Ministers Resolution no. 131/2021, of September 10: Approves the Strategy for the Digital Transformation of the Public Administration 2021-2026 and the respective Transversal Action Plan for the legislature.
Decree no. 21-A/2021, of September 10: Declares national mourning for the death of Jorge Sampaio.
Council of Ministers Resolution no. 131-B/2021, of September 10: Creates Treasury Value Savings Certificates and suspends new subscriptions of Treasury Growth Savings Certificates.
Council of Ministers Resolution no. 132/2021, of September 13: Approves the National Strategy for Food and Nutritional Security.
Ordinance no. 190/2021, of September 13: Undertakes the second amendment to Ordinance no. 324/2015, of October 1, which creates the European Innovation Partnership Initiative Exchange for agricultural productivity and sustainability (Initiative Exchange) and establishes the general rules for its operation.
Decree-Law no. 77-C/2021, of September 14: Updates the amounts of the fixed component of the supplement for service and risk in security forces earned by the military personnel of the Guarda Nacional Republicana (GNR) and by the police personnel of the Polícia de Segurança Pública (PSP).
Ordinance no. 192-A/2021, of September 14: Regulates the Treasury Support Line for Micro and Small Enterprises (MSE Support Line), approved by Decree-Law 64/2021 of July 28.
Ordinance no. 193/2021, of September 15: Establishes the specific guidelines regarding the financial circuit applicable to the Recovery and Resilience Plan (RRP) support under the Recovery and Resilience Mechanism (RRM).
Ordinance no. 194/2021, of September 17: Defines the models of diplomas and certificates in electronic format of the educational and training offers of basic and secondary education.
Declaration of Rectification no. 31/2021, of September 20: Rectifies Law no. 68/2021, of August 26, “Approves the general principles on open data and transposes into national law Directive (EU) 2019/1024 of the European Parliament and of the Council of 20 June 2019 on open data and the re-use of public sector information, amending Law no. 26/2016, of August 22”.
Ordinance no. 199/2021, of September 21: Defines the specific conditions for the extension of free nursery school attendance, in compliance with the provisions of no. 1 of article 159 of Law no. 75-B/2020, of December 31.
Ordinance no. 200/2021, of September 21: Defines the exceptional co-payment scheme for pneumococcal vaccines.
Decree-Law no. 78/2021, of September 24: Transposes Directive (EU) 2019/904 on reducing the impact of certain plastic products on the environment and amending the rules on plastic products at points of sale for bread, fruit and vegetables.
Ordinance no. 202/2021, of September 27: Extends the deadlines for the submission of documents necessary for the instruction of the process for recognition and maintenance of the status of informal caregiver.
Ordinance no. 203/2021, of September 28: Establishes an aid measure in favour of installations covered by the European Emissions Trading Scheme (EETS), under the terms of Decree-Law no. 12/2020, of April 6.
Decree-Law no. 78-A/2021, of September 29: Amends the exceptional and temporary measures concerning the pandemic disease COVID-19.
Council of Ministers Resolution no. 135-A/2021, of September 29: Amends the measures under the alert situation.
III.1. Court of Justice of the European Union
III.2 Constitutional Court
III.3. Courts of Justice
Judgement of the Coimbra Court of Appeal of September 7, Case no. 1254/19.4T8ANS-B.C1: Commercial company. Purpose. Object. Capacity. Bank Credit. Credit institutions. Credit assignment. Exchange credit. Expiry date. Prescription. Covenant of completion.
Judgement of the Lisbon Court of Appeal of September 9, Case no. 5584/12.8TBSXL-D.L1-2: Assignment of mass claims. Contestation.
Judgement of the Oporto Court of Appeal of September 9, Case no. 3858/21.6T8VNG.P1: Protective order. Provisional restitution of possession. Public corporate entity. Material jurisdiction.
Judgement of the Lisbon Court of Appeal of September 14, Case no. 2/19.3T8LRS.L1-7: Bank. Financial intermediary. Duty to inform. Breach. Liability. Burden of proof.
III.4. Administrative and Tax Court
Judgement of the Supreme Administrative Court of September 8, Case No. 01391/12.6BESNT: Competence by reason of hierarchy. Municipal tax on the onerous transmission of real estate. Excess share in inheritance.
Judgement of the Supreme Administrative Court of September 8, Case no. 0870/15.8BEBRG: Municipal tax on the onerous transmission of real estate. Revision.
IV.1.1. Monographs and Periodic Publications
Isa António, Manual Teórico-Prático de Direito Administrativo, 3.ª Edição, Almedina, setembro 2021
Salvador da Costa, As Custas Processuais, 8.ª Edição, Almedina, setembro 2021
David Falcão, Sérgio Tenreiro Tomás, Lições de Direito do Trabalho, 10.ª Edição, Almedina, setembro 2021
Paula Rosado Pereira, Convenções Sobre Dupla Tributação no Atual Direito Fiscal Internacional, Almedina, setembro 2021
Luís Menezes Leitão, Direito das Obrigações – Volume II, Almedina, setembro 2021
Paula Rosado Pereira, Manual de IRS, 3.ª Edição, Almedina, setembro 2021
Ana Paula Dourado, Direito Fiscal, 6.ª Edição, Almedina, setembro 2021
Diogo Leite de Campos, Mónica Martinez de Campos, Lições de Direito das Sucessões, 4.ª Edição, Almedina, setembro 2021
Joaquim Freitas da Rocha, Lições de Procedimento e Processo Tributário, 8.ª Edição, Almedina, setembro 2021
Luís Filipe Pires de Sousa, Direito Probatório Material, 2.ª Edição, Almedina, setembro 2021
Paulo Olavo Cunha, Direito Comercial e do Mercado, 3.ª Edição, Almedina, setembro 2021
Luís Couto Gonçalves, Manual de Direito Industrial, 9.ª Edição, Almedina, setembro 2021
IV.1.2. Generic Guidelines & Cia
Circulate Letter no. 20235/2021 of 23.09.2021 by order of the Deputy Director General of IR and International Relations
Subject: General deadline for the delivery of the Model 3 of the year 2020 and the obligation set out in Article 59(3)(o) of the LGT.
Circulate Letter no. 60357/2021, de 23.09.2021, by order of the Deputy Director General
Assunto: Submission of the 2020 model 3 declaration. Waiver of fine. Article 32 of the General Regime of Tax Infractions (RGIT).
IV.2.1. Economy, Finance and Taxation
The Council of Ministers approved, on September 23, the creation of the figure of the National Coordinator of the Guarantee for Childhood, with own competences and remuneration status, fulfilling the recommendation that establishes a European Guarantee for Childhood, adopted under the Portuguese Presidency of the Council of the European Union, with the aim of ensuring equal access of children in vulnerable situations to essential services.
The Council of Ministers also approved, on the same date, a draft law on legislative authorisation, to be submitted to Parliament, authorising the Government to legislate specifically on copyright and related rights in order to transpose into national law Directive 2019/790 of the European Parliament and of the Council on copyright and related rights in the digital single market.
V. INDUSTRIAL PROPERTY
On the 1st of September, the 5th round of applications to the Small and Medium-sized Enterprise (SME) Fund for Intellectual Property Rights (IPR) support started, an initiative implemented by the European Union Intellectual Property Office (EUIPO) aimed at helping SMEs based in the European Union (EU) to access and benefit from their IPR, in order to strengthen their competitiveness in the market and, at the same time, combat the negative impact caused by the Covid-19 pandemic on European SMEs.
The National Institute of Industrial Property (INPI) received an honourable mention, under the initiative of the European Commission – European Enterprise Promotion Awards (EEPA), regarding the project “INES – INPI New Electronic Services”. The EEPA are an award that recognizes excellence in the promotion of entrepreneurship and are based on the priorities of the Europe 2020 strategy, coordinated in Portugal by IAPMEI – Agency for Competitiveness and Innovation.
The World Intellectual Property Organization (WIPO) presented yesterday the Global Innovation Index 2021 (GII), listing Switzerland, Sweden, the United States of America (USA), the United Kingdom and the Republic of Korea as the world leaders in innovation. Portugal remains in the 31st position among the 132 countries in this edition, performing above average in the high performance group in three pillars: Institutions; Human Capital and Research and Creative Production.
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- I. EDITORIAL
- II. LEGISLATION
- III. CASE-LAW
- IV. BRIEFS
- V. INDUSTRIAL PROPERTY