I. EDITORIAL – APPROVAL OF EXCEPTIONAL AND TEMPORARY MEASURES IN RESPONSE TO THE INCREASE IN FUEL PRICES.
In terms of legislation, April was characterised by the publication of Law no. 10-A/2022, of April 28, approving exceptional and temporary measures in response to the increase in fuel prices, with particular emphasis on the suspension of the minimum limits on unit rates of tax on oil and energy products (ISP) established in articles 92, 94 and 95 of the Excise Duty Code, applicable to unleaded petrol and diesel.
On the legislative front, the following should also be highlighted:
I) Decree-Law no. 30-D/2022, of April 18: establishing support measures for families, self-employed workers and companies in the context of the armed conflict in Ukraine.
II) Ordinance no.140-A/2022 of April 29: revising and setting the rates of tax on petroleum and energy products.
III) Notice no. 41/2022, of April 20: by which the Secretary-General of the United Nations, in his capacity as depositary, communicated that the Portuguese Republic had acceded, on 21 July 2021, to the Vienna Convention on the Law of Treaties between States and International Organizations or between International Organizations, concluded in Vienna on 21 March 1986.
In the scope of case law, it is worth mentioning the Judgement of the Constitutional Court, no. 268/2022, of April 19, Case no. 828/2019., in which was decided to “a) declare the unconstitutionality, with mandatory general force, of the rule set out in article 4 of Law no. 32/2008, of July 17, in conjunction with article 6 of the same law, due to the violation of the provisions of paragraphs 1 and 4 of article 35 and of paragraph 1 of article 26, in conjunction with paragraph 2 of article 18, all of the Constitution; b) To declare the unconstitutionality, with mandatory general force, of the provision in Article 9 of Law 32/2008, of July 17, concerning the transmission of stored data to the competent authorities for the investigation, detection and prosecution of serious crimes, insofar as it does not provide for notification to the person concerned that the data stored were accessed by the criminal investigation authorities, as long as such notification is not likely to jeopardise investigations or the life or physical integrity of third parties, on the grounds of violation of the provisions of Articles 35(1) and 20(1), in conjunction with Article 18(2), all of the Constitution, Article 35(1) and Article 20(1), in conjunction with Article 18(2), all of the Constitution.”.
In the same context, we would also highlight the Judgment of the Southern Central Administrative Court, of April 7, Case no.: 1799/13.0BELRS., which clarified that “I – As a rule, adjustments arising from fair value are fiscally irrelevant; however, exceptions are provided for, namely that provided for in Article 18(9)(a) of the CIRC.
II – Article 45(3) of the CIRC must be interpreted in the sense that its provisions do not include expenses resulting from the application of fair value in financial instruments, which are relevant for the formation of taxable profit under the terms of Article 18(9)(a) of the CIRC.“.
Finally, in Miscellaneous, we highlight the delivery of the National Reform Programme («PNR») and the Stability Programme («PE») by the Government to the European Commission on the 29th of this month.
Decree-Law no. 29/2022, of April 7: Approves the general regime of legal metrological control of measurement methods and instruments.
Ordinance no. 136-A/2022, of April 7: Approves the regulation on the incentive system from the allocation of the Resilience and Recovery Plan assigned to the investment “TC-C13-i03 – Energy efficiency in services buildings”.
Ordinance no. 138/2022, of April 8: Establishes the exceptional social measure, within the framework of temporary protection duly proven, to children displaced from Ukraine regarding the attendance of Day Care Centre and Free Time Activity Centre.
Decree-Law no. 30/2022, of April 11: Establishes rules for the placing on the market of fertilising materials, ensuring implementation of the obligations arising from Regulation (EC) No 2003/2003 and Regulation (EU) 2019/1009.
Resolution of the Council of Ministers no. 41/2022, of April 14: Extends the declaration of the alert situation in relation to the pandemic disease COVID-19.
Decree-Law no. 30-A/2022, of April 18: Approves exceptional measures aimed at ensuring the simplification of procedures for the production of energy from renewable sources.
Decree-Law no. 30-B/2022, of April 18: Approves the incentive system “Support for Gas Intensive Industries”.
Decree-Law no. 30-C/2022, of April 18: Creates an exceptional and temporary compensation scheme for fishing professionals for increased production costs caused by the armed conflict in Ukraine.
Decree-Law no. 30-D/2022, of April 18: Sets out measures to support families, self-employed persons and enterprises in connection with the armed conflict in Ukraine.
Notice no. 41/2022, of April 20: The Secretary-General of the United Nations, in his capacity as depositary, has communicated that the Portuguese Republic acceded on 21 July 2021 to the Vienna Convention on the Law of Treaties between States and International Organizations or between International Organizations, concluded in Vienna on 21 March 1986.
Decree-Law no. 30-E/2022, of April 21: Establishes exceptional and temporary measures in the framework of the pandemic of the disease COVID-19.
Resolution of the Council of Ministers no. 41-A/2022, of April 21: Declares an alert situation, in relation to the pandemic of the disease COVID-19.
Ordinance no. 139-A/2022, of April 22: Review and setting of the rates of tax on petroleum and energy products.
Law no. 10-A/2022, of April 28: Exceptional and temporary measures in response to the increase in fuel prices.
Ordinance no. 140-A/2022, of April 29: Review and setting of the rates of tax on petroleum and energy products.
III.1. Court of Justice of the European Union
Judgment of the Court of Justice, Case C-342/20: Reference for a preliminary ruling. Taxation. Articles 63 and 65 TFEU. Free movement of capital. Restrictions. Corporation tax. Exemption of investment funds. Requirements for exemption. Requirement relating to the contractual form of the fund.
“Article 63 and 65 TFEU must be interpreted as precluding national legislation which, by providing that only investment funds in the contractual form can benefit from the exemption of income from rent and capital gains obtained from the transfer of real property or shares in companies owning real property, excludes a non-resident alternative investment fund in the statutory form from benefiting from that exemption even though the latter, because it benefits, in the Member State in which it is established, from a regime of fiscal transparency, is not subject to income tax in that Member State.”.
III.2. General Court of the European Union
III.3. Constitutional Court
Judgement of the Constitutional Court, no. 268/2022, of April 19, Case no. 828/2019.
“For the reasons stated, the Constitutional Court decides:
a) To declare the unconstitutionality, with mandatory general force, of the rule set out in article 4 of Law no. 32/2008, of July 17, in conjunction with article 6 of the same law, due to the violation of the provisions of paragraphs 1 and 4 of article 35 and of paragraph 1 of article 26, in conjunction with paragraph 2 of article 18, all of the Constitution;
b) To declare the unconstitutionality, with mandatory general force, of the provision in Article 9 of Law 32/2008, of July 17, concerning the transmission of stored data to the competent authorities for the investigation, detection and prosecution of serious crimes, insofar as it does not provide for notification to the person concerned that the data stored were accessed by the criminal investigation authorities, as long as such notification is not likely to jeopardise investigations or the life or physical integrity of third parties, on the grounds of violation of the provisions of Articles 35(1) and 20(1), in conjunction with Article 18(2), all of the Constitution.”.
Judgement of the Constitutional Court, no. 275/2022, of April 26, Case no.: 320/2021.
“3. In view of the above, it is decided:
a) To hold unconstitutional the rule contained in articles 24 (1)(b), and 29 (2), of the Lei Geral Tributária (General Tax Law), interpreted in the sense that the subsidiary tax liability is transferable in case of universal succession by death, when the reversion is determined after the death of the director, officer or manager of the original debtor, against the respective successors, thus burdening them with the proof that the lack of payment is not attributable to the deceased, due to the violation of article 20(4) of the Constitution of the Portuguese Republic; and, consequently
(b) dismiss the appeal.”.
Judgement of the Constitutional Court, no. 277/2022, of April 26, Case no.: 666/2021.
“3. In view of the above, it is decided:
a) To hold unconstitutional the rule contained in Article 277(e) of the Civil Procedure Code, applicable ex vi of Article 4 of the Criminal Procedure Code, when interpreted in such a way as to consider superveniently useless the appeal against a decision that applied non-custodial coercive measures, due to its temporal extinction or revocation while the appeal is pending, due to the violation of Article 32 (1) of the Constitution of the Portuguese Republic; and, consequently
b) uphold the present appeal, ordering that the case be sent back to the Lisbon Court of Appeal to reform the contested decision in accordance with the present judgment of unconstitutionality.”.
Judgement of the Constitutional Court, no. 276/2022, of April 26, Case no.: 406/2021.
“3. In view of the above, it is decided:
a) Not to consider unconstitutional the rule contained in article 48(1)(c)of the General Regime of the Civil Protection Procedure, in conjunction with article 738(4) of the Code of Civil Procedure, interpreted in the sense that the limit of unseizability foreseen in this precept does not establish any differentiation based on the nature or amount of the income of the person judicially obliged to provide maintenance, nor does it foresee as a minimum limit of applicability the preservation of an amount equivalent to the value of the Social Support Index; and, consequently
b) uphold the present appeal, determining the remittance of the case records to the Juízo de Família e Menores de Guimarães, for reform of the appealed decision in conformity with the present judgment of unconstitutionality.”.
Judgement of the Constitutional Court, no. 279/2022, of April 26, Case no.: 1093/2021.
“a) Do not consider unconstitutional the rule resulting from the interpretation of the provisions of Articles 61(1)(d) and 125 of the Code of Criminal Procedure, to the effect that the documents obtained by a tax inspection, under the duty of cooperation imposed by Articles 9(1) of the Supplementary Regime of the Tax and Customs Inspection Procedure, and 59(4) of the General Tax Law, which occurred prior to the opening of the inquiry stage,, may subsequently be used as evidence in criminal proceedings for the practice of the crime of tax fraud brought against the taxpayer; and, consequently
(b) dismiss the present appeal on constitutionality.”.
III.4. Courts of Justice
Judgment of the Supreme Court of Justice, of April 5, Case no. 1916/18.3T8STS.P1.S1: Powers of the relationship. Double conforming. Impugnation of the matter of fact. Reappraisal of the evidence. Due process. Powers of the Supreme Court of Justice.
“I – Issues related to the incorrect use of factual powers conferred by law to the Court of Appeal, in violation of the provisions of article 662 of the CPC, are not covered by the effects of double conformity, preventing the interposition of the normal review under the terms of article 671 (3) of the CPC.
II – If this procedural activity of reviewing the contested matter of fact is omitted or incorrectly carried out – which constitutes an original decision that belongs solely to the 2nd instance court – this non-compliance with the duties imposed by article 662 of the CPC naturally leads to the filing of a normal review with the STJ.
III – This is what happens, for example, when the Court of Appeal unduly rejects the impugnation of facts on the basis of non-compliance with the requirements laid down in Article 640 (1) and (2) of the CPC, which, in the end, is not verified; when it does not examine, with the required sufficiency, autonomy and completeness, the analysis of all the matter specifically contested, taking refuge in considerations of a general or tabular nature which do not result in any effective re-examination of the facts which the appellant claims to have decided incorrectly; when it neglects to state grounds which make it possible to objectively understand the intellectual approach underlying the re-examination of the evidence.
IV – In the situation sub judice, what the appellant disagrees with, on the pretext of the application of article 662 of the CPC of the general principles of denial of the right to a fair and equitable trial, is the very content and meaning of the reappraisal of the facts adopted by the judgment under appeal. In his view, the elements available to the court (especially the documentary and testimonial evidence that was produced) would impose, in his view, a different decision from the one that was issued, which is equivalent to discussing and consequently disagreeing with the merit of the autonomous factual judgement that the Judgment of the Appeal Court of Porto used.
V – As for this matter – discussion of the matter of fact -, the STJ lacks the necessary competence, as expressly results from the provisions of article. 662 (4) of the CPC, as well as from the provisions of articles 674 (3) and 683 (2), of the same legal diploma, not being the normal review admissible, which means that it was constituted in casu double conforming under the terms of article 671 (3), of the CPC, preventing the interposition of normal review provided for in article 671 (1), of the CPC.
VI – It remains, therefore, the remittance of the case records to the Formation for the verification of the assumptions of the exceptional review, in the terms of article 672 (3), of the CPC, of which the applicant, alternatively, made use.”.
Judgment of the Supreme Court of Justice, of April 5, Case no. 1855/17.5T8SNT-A.L1.S1: Graduation of Credits. Competition of creditors. Social Security Credit. Pledge. Privileged credit. Labour credit. Tax credit.
I – With regard to the ranking of claims in insolvency, article 204 (22) of the CRCSPSS (Law no. 110/2009, of September 16) should be interpreted restrictively in order that the prevalence of “social security credits for contributions, subscriptions and respective late payment interest” endowed with general lien, in accordance with article 747 (1)(a) of the Civil Code, “over any other lien”, should only apply in the event of a dual or bilateral confrontation between pledge credits and social security credits.
II – When the ranking is extended to competition with credits of another nature (multilateral confrontation), also privileged, the prevalence of the various types of credit in conflict, since they are “guaranteed” (in this case, by the real security of the pledge) and “privileged” (general securities: labour credits and tax credits, together with those of the Social Security) in the terms of Article 47 (4)(a) of the CIRE, for the purposes of application of articles 174 and 175 of the CIRE, should follow the order of priority determined by general legal criteria: articles 666 (1), 747 (1)(a), and 749 (1), of the Civil Code, 333 (1)(a), (2)(a), of labour code , and 204 (1) of CRCSPSS.”.
Judgment of the Lisbon Court of Appeal, of April 5, Case no.: 13/19.9PJVFX.L1-5: Refusal of a Judge. Telephone Tapping.
The circumstance that the Judge in charge of the respective trial has applied to the Defendant, during his first interrogation, the measure of coercion of periodic presentations, does not justify by itself the respective refusal, when combined with the fact that, in the course of the enquiry, she has determined various telephone interceptions, whose contents, during the approximate period of six months, she was made aware of, either to validate them, to extend them, or to consign those that should be transcribed, or even to determine other diligences of a jurisdictional nature, such as the carrying out of trace-back and cellular localisation of audio, SMS, MMS, fax and roaming communications made by the Defendant, make up a qualitatively different situation, especially when the indictment expressly calls for several of these interceptions.
II – In this plural context, doubts can already be legitimised in the eyes of third parties and the Defendant himself (especially in a scenario of his future conviction), about the total impartiality of the Judge to judge the merits of the case, which the realisation of Justice requires to be dispelled.
III – In view of the provisions of article 40 (1)(a) of the Code of Criminal Procedure, as a result of the entry into force of the above-mentioned Law, this solution is unquestionable, since the scope of article 268 (1) of that first Diploma includes the first questioning of the accused detainee (para. a), and the application of any measure of coercion or guarantee of property other than TIR (para. b), in the same way that article 269 (1), includes the interception, recording or registration of communications under the terms of articles 187 and 189 (cf. sub-paragraph e).”.
Judgment of the Coimbra Court of Appeal, of April 5, Case no.: 3049/21.6T8CBR-A.C1: Insolvency. List of acknowledged creditors. Homologation. Instructive activity of the relation.
“I – It is not incumbent on the judge, prior to the homologation of the definitive list of claims, to carry out investigative activity to assess the conformity of each of the claims contained therein, with a view to correcting the position of the insolvency administrator, which was not challenged.
II – There being a legal imposition of ex officio acknowledgement of the limitation period by the tax authorities, the same applies when the respective credits are claimed outside that scope, namely in insolvency.
III – The appellate court, even in the scope of ex-officio knowledge, will only examine what is stated in the process, not proceeding with diligent proceedings to suppress the inaction of the party, namely to ascertain to which debts the reversion or prescription invoked by the appellant refers and whether this matter was questioned in the tax enforcement. “.
Judgment of the Coimbra Court of Appeal, of April 20, Case no. 201/21.8GACNF-A.C1: Declarations for future memory. Binding power.
“I – The power conferred on the judge by Article 33(1) of Law no. 112/2009 of September 16 (Legal Regime Applicable to the Prevention of Domestic Violence and to the Protection and Assistance of its Victims) to proceed with the early questioning of the victim (provision of statements for future memory), should be interpreted and understood as a power/duty, and should be considered the rule regime for these situations of victims of crimes of domestic violence.
II – The non-indication in the request of the Public Prosecutor of the concrete facts on which the victim’s statements should fall, is not a ground for refusal, and such omission does not harm the principle of accusation nor constitutes a violation of any constitutional precept. “.
Judgment of the Guimarães Court of Appeal, of April 6, Case no. 449/21.5T8VCT.G1: Court settlement.
“I – Article 1248(1) of the Civil Code defines a settlement as the “contract whereby the parties prevent or terminate a dispute by means of reciprocal concessions”, with paragraph 2 adding that the “concessions may involve the constitution, modification or extinction of rights other than the disputed right”.
II – The transaction carried out within the scope of a given lawsuit allows for the intervention of third parties (subjective widening) and may even encompass matter that is not part of the subject matter of the lawsuit in question and may therefore go beyond the subject matter of the lawsuit as defined by the claim (objective widening).
III – The point is that there is an objective or subjective connection that justifies the extension of the effects that are intended to be obtained through the judicial homologation of the transaction.
IV – Provided that the transaction is not null and void, the judge may not refuse to ratify it on the grounds that the respective clauses go beyond the object of the case”.
Judgment of the Évora Court of Appeal, of April 5, Case no.: 80/17.0GDMTJ.E1: Free assessment of evidence. Presumptions.
“It is true, as is well known, that recourse to “presumptions” is legitimate, since evidence that is not prohibited by law is admissible in criminal proceedings (Article 125 of the Criminal Code), and Article 349 of the Civil Code prescribes that presumptions are the conclusions that the law or the judge draws from a known fact to establish an unknown fact, with judicial presumptions being admitted in the cases and under the terms in which testimonial evidence is admitted (Article 351 of the same law).
It is also true that simple or natural presumptions (the ones in question here) are merely means of conviction since they are the basis of any judgment. The evidential system is largely based on inductive reasoning from an unknown fact to a known fact; all indirect proof is based on this type of presumption.
The presumption thus allows, in the face of known facts (or a precise fact), to acquire or admit the reality of an unproven fact, in the conviction, determined by the rules of experience, that normally and typically (id quod plerumque accidit) certain facts are the consequence of others.
In the value of the credibility of the “id quod”, and in the strength of the causal connection between two events, lies the rational foundation of the presumption, and in the measure of that value lies the rigour of the presumption. The consequence must be credible; if the base or presupposed fact is not certain, or the relationship between the clue and the acquired fact is too distant, there is a defect in reasoning that makes the presumption unusable (cfr. Prof. Vaz Serra, ibidem).
The inference derived from a natural presumption cannot, however, be drawn without a requirement of relative certainty, especially in matters of evidence in criminal proceedings, where it is necessary to prove the existence of the facts beyond all reasonable doubt.
There must, therefore, exist and be revealed an intellectual, logical path, without solutions of continuity, and without a too distant relationship between the known fact and the acquired fact. The existence of empty spaces in the logical path of congruence according to the rules of experience determines a cut in the continuity of the reasoning, and removes the judgement from the realm of presumption, consigning it to the field of mere physical possibility more or less arbitrary or dominated by impressions.“.
Judgement of the Évora Court of Appeal, of 7 April, Case no.: 3070/20.1T8LLE-A.E1: Exchange relationship. Underlying legal relationship. Guarantor.
“I. The guarantor’s obligation is characterised as autonomous and independent of the guaranteed obligation, therefore not interchangeable with the obligatory relationship that underlies the issue of the promissory note.
Consequently and subject to payment, the guarantor may not oppose to the bearer exceptions affiliated to the relationship underlying the issuance of the negotiable instrument.
III. This is, in essence, a consequence of the principle set out in Article 17 of the Uniform Law on Bills of Exchange (according to which, as a rule, only the immediate obligors may invoke the underlying relationship) and of the concept that the notarial relationship is valid in its own right, in parallel with the fundamental relationship.
The appellants – who, it should be stressed, are not included as debtors in the loan agreement embodying the relationship underlying the subscription of the promissory note – are not entitled to rely on the peremptory objection of limitation, insofar as the respective grounds are based exclusively on the underlying relationship and do not derive, furthermore, from the exchange relationship.”.
Judgment of the Évora Court of Appeal, of April 7, Case no. 1621/17.8T8STB-L.E1: Mortgage. Expiry of the lease agreement. Uniform Judgement of jurisprudence.
“The sale, in the course of insolvency proceedings, of mortgaged property with a lease entered into subsequently to the mortgage does not cause the lessee’s rights to expire, therefore, the provisions of Article 824(2) of the Civil Code are inapplicable.“.
III.5. Administrative and Tax Court
Judgment of the Southern Central Administrative Court, of April 7, Case no. 1799/13.0BELRS: Fair value. Negative equity variations. Financial instruments. IRC.
“I – As a rule, adjustments arising from fair value are fiscally irrelevant; however, exceptions are provided for, namely that provided for in Article 18(9)(a) of the CIRC.
II – Article 45(3) of the CIRC must be interpreted in the sense that its provisions do not include expenses resulting from the application of fair value in financial instruments, which are relevant for the formation of taxable profit under the terms of Article 18(9)(a) of the CIRC. “.
Judgment of the Southern Central Administrative Court, of April 7, Case no. 2985/05.1BELSB: Corporate Income Tax. Transferability of tax losses. Tacit act of deferment. Company merger. Fiscal neutrality.
“I – Implied deferral, in the terms of Article 69(7) of the CIRC, in the wording of Law 32-B/2002, of December 30, on a request for transmissibility of tax losses, following a merger of companies, constitutes an act that constitutes rights for the applicant, who may only be revoked on the grounds of nullity [Articles 140 and 141 of the CPA, subsidiarily applicable by virtue of the provisions of Articles 2(c) of the LGT and 2(d) of the CPPT, Articles 140 and 141 of the CPA, applicable subsidiarily, by virtue of the provisions of Articles 2(c) of the LGT and 2(d) of the CPPT].
II – For the application of the tax neutrality regime set out in Articles 67 et seq. of the CIRC (which currently correspond to Articles 72 et seq., after the wording given by Decree-Law no. 159/2009, of 13/7, which amended and republished the CIRC) it is not necessary for the shareholders of the merged company to be allocated shares representing the share capital of the recipient company when the share capital of both companies is held 100% by the same entity.“.
IV.1.1. Monographs and Periodic Publications
Mário Aroso de Almeida, A Anulação dos Atos Administrativos no Contexto das Relações Jurídico-Administrativas, 2ª Edição, Almedina, abril 2022.
Vítor da Cunha Oliveira, Advocacia & Contabilidade, Vida Económica, abril 2022.
Francisco Chilão Rocha, Regime Jurídico dos Non-Fungible Tokens, abril 2022.
Diana Leiras, Elementos de Processo de Inventário, Almedina, abril 2022.
Luís Poças, Manual de Investigação em Direito, 2ª Edição, Almedina, abril 2022.
Maria José Rangel de Mesquita, Introdução ao Contencioso da União Europeia, 4ª Edição, Almedina, abril 2022.
Fernando Gama Lobo, Código de Processo Penal Anotado, 4ª Edição, Almedina, abril 2022.
António Menezes Cordeiro, Código das Sociedades Comerciais Anotado, 5ª Edição Atualizada, Almedina, abril 2022.
Paula Quintas e Helder Quintas, Manual de Direito do Trabalho e de Processo do Trabalho, 10ª Edição, Almedina, abril 2022.
Artur Flamínio da Silva, Casos Práticos – Direito Administrativo, Almedina, abril 2022.
Isa António, Coletânea de Legislação Essencial de Direito Administrativo, Almedina, abril 2022.
Armando Dias Ramos, Casos Práticos – Direito Contraordenacional, Almedina, abril 2022.
Maria João Antunes, Penas e Medidas de Segurança, 2ª Edição, Almedina, abril 2022.
Francisco Luís Cabral Metello e João Verdades dos Santos, Manual de Administração de Condomínios, 3ª Edição, Almedina, abril 2022.
Jorge Bacelar Gouveia, Proteção Civil e Segurança Comunitária, Almedina, abril 2022.
A. Mouteira Guerreiro, Manual de Direito Registral Imobiliário, Almedina, abril 2022.
Dário Moura Vicente, Direito Comparado Volume 1, 5º Edição Revista e Atualizada, Almedina, abril 2022.
António Santos Abrantes Geraldes, Recursos em Processo Civil, 7º Edição Atualizada, Almedina, abril 2022.
João Mota de Campos e Manuel de Almeida Ribeiro, Organizações Internacionais, 6ª Edição, Almedina, abril 2022.
Raquel Carvalho, Comentário ao Regime Disciplinar dos Trabalhadores em Funções Públicas, 3ª Edição, Almedina, abril 2022.
Maria dos Anjo Guerra, Condomínios – A Lei e a Prática, Almedina, abril 2022
IV.1.2. Generic Guidelines & Cia
Circulated Letter no. 20241/2022 of 01.04.2022, by order of the Deputy Director-General of the IR and International Relations Office.
Subject: IRS Model 3 Declaration in force from 2022 onwards.
Circular no. 6/2022, of 18.04.2022, by order of the Director General.
Subject: IRS withholding tables for holders of employment and pension income with tax residence in the Autonomous Region of Madeira, to be applied from 1 March 2022.
Circulated Letter no. 30246/2022 of 29.04.2022, by order of the Subdirector General of the Tax Management Area – VAT.
Subject: VAT – Exemption applicable to fertilizers, soil correctives and other products for feeding livestock, poultry and other animals, when used in agricultural production activities.
IV.2.1. Economy, Finance and Taxation
On 29 April the Government submitted the National Reform Programme («PNR») and the Stability Programme («PE») to the European Commission, the latter having already been submitted to Parliament on 28 March.
These documents aim to respond to the main strategic challenges that the country faces. The National Reform Programme 2022 presents the XXIII Constitutional Government’s medium-term strategy for the development of Portugal and materialises the agendas of the Portugal 2030 Strategy, which benefit from the “Strategic Vision for the Economic Recovery Plan of Portugal 2020-2030”.
IV.2.2. Industrial Property
The European Commission launched a call for evidence for an impact assessment (call for evidence) on compulsory licensing in the European Union (EU) on 1 April.
The envisaged initiative aims at strengthening the effectiveness of compulsory EU licensing for domestic and export purposes and tackling the current fragmentation. In particular, the initiative aims at strengthening the current mandatory licensing regimes in a cross-border crisis, considering pan-European supply chains (cross-border dispersed manufacturing). The initiative will ensure coherence with EU health initiatives and the EU’s resilience and open strategic autonomy objectives”, according to the information available in the call document.
Broadly speaking, the strategic objectives of this initiative are
- To increase the efficiency of compulsory licensing in the EU in a crisis situation;
- Reduce the fragmentation and improve the coordination of compulsory licensing mechanisms in the EU;
- Ensure an effective compulsory licensing procedure for exports.
The European Patent Office launched on 5 April the Patent Index 2021, which reveals that patent applications from Portugal reached last year a record growth of 13.9 percent despite the pandemic context.
This strong recovery highlights Portugal as the fastest growing EU Member State (among countries with more than 200 patent applications), with more than five times the EU27 average rate of 2.7 per cent. Last year, Portuguese companies, research organisations and universities filed 286 patent applications at the EPO, the highest annual volume to date.
The EPO received a total of 188 600 patent applications in 2021, an increase of 4.5% after a slight decrease in 2020 (-0.7%).
The European Commission adopted on 13 April 2022 a proposal for a Regulation on the protection of Geographical Indications for craft and industrial products.
With this proposal for a Regulation, the Commission aims to improve the protection of authentic products inside and outside Europe. It will make it easier for consumers to recognise the quality of such products and to make more informed choices. It will help promote, attract and maintain skills and jobs in the regions of Europe where they are produced, for the benefit of their economic development. The proposal should also ensure that craft and traditional industrial products are put on an equal footing with existing protected geographical indications in the agricultural sector.
The European Union Intellectual Property Office (EUIPO) made available, on 10 January 2022, together with the European Commission, a new Support Fund for Small and Medium-sized Enterprises (SMEs) in the European Union (EU), so that they can benefit from their Industrial Property Rights (IPR), now with the possibility of support, also, in the modalities of international patents and trademarks/designs.
This new Fund supports up to 50% of the value of national patent application fees, up to a maximum amount of 750 euros per beneficiary SME.
In this new edition of the SME Support Fund, which is based on cutting red tape for SMEs, there will be no time windows for applications. SMEs will be able to apply throughout the year. Reimbursements will be made more quickly, through vouchers, in order to guarantee SMEs greater flexibility.
Each SME will be able to submit two applications annually, one for non-patent related activities (trademarks, designs, IP pre-diagnostic services) and another exclusively patent related.
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- I. EDITORIAL
- II. LEGISLATION
- III. CASE-LAW
- IV. BRIEFS