I. EDITORIAL – APPROVAL OF THE STATE BUDGET FOR 2024; ADAPTATION OF THE RULES FOR DETERMINING THE TAX RESULT IN RELATION TO CORPORATE INCOME TAX
The month of December was marked, at a legislative level, by Law no. 82/2023, of December 29, which approved the State Budget for 2024, and by the publication of Law no. 82-A/2023, of December 29, which adapted the rules for determining the tax result in relation to corporate income tax.
Also noteworthy, at a legislative level, are:
- Decree-Law no. 114-D/2023, of December 5, which transposes Directive (EU) 2019/2121 in respect to cross-border conversions, mergers and divisions.
- Decree-Law no. 132/2023, of December 27, which establishes compensation for landlords and the rent limits to be set in residential rental agreements prior to 1990, following the non-transition of these agreements to the NRAU.
- Law no. 81/2023, of December 28, which transposes Directive (EU) 2020/284 in respect to the introduction of certain obligations applicable to the providers of payment services in order to tackle VAT fraud in e-commerce.
- Decree-Law no. 134/2023, of December 28, which approves the qualification enhancement wage premium as a financial incentive to exercise of the profession in Portugal.
Within the scope of case law, the month of December is characterised by the Judgement of the Constitutional Court no. 847/2023, of December 7, Case no. 850/2022, in which it was decided: "a) To declare unconstitutional the rule resulting from the combined interpretation of articles 30 and 31, no. 6, of Law no. 6/2006, as amended by Law no. 31/2012, according to which the tenant's failure to respond to the communication provided for in article 30 terminates the transition of the contract to the New Urban Lease Regime (NRAU) and is deemed to constitute acceptance of the rent and the type and duration of the contract proposed by the landlord, leaving the contract subject to the NRAU, without the tenant having been informed of the alternatives available to him and without having been warned of the effect associated with his silence, in breach of article 65, no. 1, in conjunction with articles 17 and 18, no. 2, of the Constitution".
Finally, under Miscellaneous, it is worth highlighting the approval, by the Council of Ministers, of the decree-law extending the deadlines for incorporating the rules on the classification and qualification of land laid down in the Legal Regime for Territorial Management Instruments into municipal and inter-municipal plans.
II. LEGISLATION
Ordinance no. 401/2023, of December 4: Defines the procedure for recognising and terminating the status of startup and scaleup provided for in Law no. 21/2023, of 25 May.
https://files.diariodarepublica.pt/1s/2023/12/23300/0000600009.pdf
Decree-Law no. 114-A/2023, of December 5: Transposes Directive (EU) 2020/1828 on representative actions for the protection of consumers' interests.
https://files.diariodarepublica.pt/1s/2023/12/23402/0000200012.pdf
Decree-Law no. 114-C/2023, of December 5: Partially transposes Directive (EU) 2019/1151 and provides for the creation of a database of inhibitions and expulsions.
https://files.diariodarepublica.pt/1s/2023/12/23403/0000200010.pdf
Decree-Law no. 114-D/2023, of December 5: which transposes Directive (EU) 2019/2121 in respect to cross-border conversions, mergers and divisions.
https://files.diariodarepublica.pt/1s/2023/12/23403/0001100042.pdf
Law no. 66/2023, of December 7: Amendment to Law no. 121/2019, of 25 September, which creates the Organization of Social Workers and approves the respective Statute.
https://files.diariodarepublica.pt/1s/2023/12/23600/0000500015.pdf
Law no. 67/2023, of December 7: Amendment to the Statute of the Order of Official Dispatchers.
https://files.diariodarepublica.pt/1s/2023/12/23600/0001600029.pdf
Law no. 68/2023, of December 7: Amendment to the Statute of the Order of Accountants.
https://files.diariodarepublica.pt/1s/2023/12/23600/0003000055.pdf
Law no. 69/2023, of December 7: Amendments to the Notaries' Statute, the Notaries' Order Statute and the Notaries' Code.
https://files.diariodarepublica.pt/1s/2023/12/23600/0005600080.pdf
Ordinance no. 413/2023, of December 7: Approves the Statutes of the Portuguese Tourism Institute, I. P.
https://files.diariodarepublica.pt/1s/2023/12/23600/0008100087.pdf
Ordinance no. 414/2023, of December 7: Determines the normal age of access to the old-age pension in 2025.
https://files.diariodarepublica.pt/1s/2023/12/23600/0008900090.pdf
Ordinance no. 418/2023, of December 11: Regulates the reduction to be applied to toll rates on various motorway sections and sub-sections.
https://files.diariodarepublica.pt/1s/2023/12/23700/0003500040.pdf
Ordinance no. 419/2023, of December 11: Updates the reference value of the solidarity supplement for the elderly.
https://files.diariodarepublica.pt/1s/2023/12/23700/0004100041.pdf
Ordinance no. 420/2023, of December 11: Updates the reference value of the social integration income.
https://files.diariodarepublica.pt/1s/2023/12/23700/0004200042.pdf
Ordinance no. 421/2023, of December 11: Updates the value of the social support index.
https://files.diariodarepublica.pt/1s/2023/12/23700/0004300043.pdf
Ordinance no. 422/2023, of December 11: It updates the amounts of the family allowance for children and young people, the prenatal family allowance, the funeral allowance, the family allowance disability bonus, the third person assistance allowance and reinforces the increases in the family allowance in situations of single parenthood.
https://files.diariodarepublica.pt/1s/2023/12/23700/0004400047.pdf
Ordinance no. 424/2023, of December 11: Annual update of pensions for the year 2024.
https://files.diariodarepublica.pt/1s/2023/12/23700/0004900057.pdf
Ordinance no. 425/2023, of December 11: Updates the annual reference value of the basic component and the annual reference value of the social inclusion benefit supplement.
https://files.diariodarepublica.pt/1s/2023/12/23700/0005800059.pdf
Ordinance no. 426/2023, of December 11: Proceeds with the first amendment to Ordinance no. 305/2022, of December 22, which extends the application of the free daycare measure to children attending licensed daycare centres in the private for-profit network, and the third amendment to Ordinance no. 262/2011, of 31 August, which establishes the rules governing the conditions of installation and operation of daycare centres and the integration of the Lisbon Holy House of Mercy into the free daycare measure.
https://files.diariodarepublica.pt/1s/2023/12/23700/0006000066.pdf
Law no. 71/2023, of December 12: Amendment to the Statute of the Order of Physiotherapists.
https://files.diariodarepublica.pt/1s/2023/12/23800/0002100031.pdf
Law no. 72/2023, of December 12: Amendment to the Statute of the Order of Portuguese Psychologists.
https://files.diariodarepublica.pt/1s/2023/12/23800/0003200044.pdf
Law no. 73/2023, of December 12: Amendments to the Statute of the Portuguese Dental Association.
https://files.diariodarepublica.pt/1s/2023/12/23800/0004500072.pdf
Law no. 70/2023, of December 12: Amendment to the Statute of the Order of Technical Engineers.
https://files.diariodarepublica.pt/1s/2023/12/23800/0000400020.pdf
Decree-Law no. 115/2023, of December 15: Amends the legal regimes of the labour compensation fund and the labour compensation guarantee fund.
https://files.diariodarepublica.pt/1s/2023/12/24100/0000600032.pdf
Law no. 74/20123, of December 18: Amendment to the Statute of the Order of Pharmacists.
https://files.diariodarepublica.pt/1s/2023/12/24200/0000300020.pdf
Law no. 75/2023, of December 18: Amendment to the Statute of the Order of Economists.
https://files.diariodarepublica.pt/1s/2023/12/24200/0002100036.pdf
Law no. 76/2023, of December 18: Amendment to the Statute of the Order of Biologists.
https://files.diariodarepublica.pt/1s/2023/12/24200/0003700051.pdf
Law no. 77/2023, of December 20: Amendment to the Statute of the Order of Veterinary Doctors.
https://files.diariodarepublica.pt/1s/2023/12/24400/0000800016.pdf
Law no. 78/2023, of December 20: Amendment to the State of the Order of Nutritionists.
https://files.diariodarepublica.pt/1s/2023/12/24400/0001700029.pdf
Law no. 79/2023, of December 20: Amendment to the Statute of the Order of Chartered Accountants.
https://files.diariodarepublica.pt/1s/2023/12/24400/0003000042.pdf
Decree-Law no. 117/2023, of December 20: Establishes the legal framework for sports education.
https://files.diariodarepublica.pt/1s/2023/12/24400/0004600057.pdf
Ordinance no. 447/2023, of December 21: Establishes the regulatory rules necessary for the distribution of the net operating results of the social games allocated to the Ministry of Labour, Solidarity and Social Security.
https://files.diariodarepublica.pt/1s/2023/12/24500/0000400005.pdf
Declaration of Rectification no. 33/2023, of December 22: Amends Decree-Law no. 104/2023, of 17 November, which alters the financing model for the social tariff.
https://files.diariodarepublica.pt/1s/2023/12/24600/0004400044.pdf
Ordinance no. 450/2023, of December 22: Establishes the organisation, operation and installation of foster homes for children and young people.
https://files.diariodarepublica.pt/1s/2023/12/24600/0004600064.pdf
Ordinance no. 451/2023, of December 22: Regulates the characteristics and identification standards of vehicles used to transport passengers by taxi and repeals Ordinance no. 277-A/99, of 15 April.
https://files.diariodarepublica.pt/1s/2023/12/24600/0006500069.pdf
Declaration Of Rectification no. 33-B/2023, of December 22: Rectifies Ordinance no. 318-B/2023, of 25 October, which regulates the operation and management of the public procurement portal, known as the "BASE portal", provided for in the Public Procurement Code (CCP) and approves the data models to be transmitted to the BASE portal, for the purposes of the provisions of the CCP, repealing Ordinance no. 57/2018, of 26 February.
https://files.diariodarepublica.pt/1s/2023/12/24603/0001400080.pdf
Ordinance no. 451-A/2023, of December 22: Amends Ordinance no. 193/2021, of 15 September, which establishes the specific guidelines regarding the financial circuit applicable to the support of the Recovery and Resilience Plan (PRR), within the framework of the Recovery and Resilience Mechanism (RRM), received from the European Union by loans.
https://files.diariodarepublica.pt/1s/2023/12/24602/0000400006.pdf
Resolution of The Assembly of the Republic no. 140/2023, of December 26: Third supplementary budget of the Assembly of the Republic for the year 2023.
https://files.diariodarepublica.pt/1s/2023/12/24700/0002600030.pdf
Decree-Law no. 122/2023, of December 26: Simplifies the accreditation process for associations of Portuguese communities abroad and creates the "Portuguese Diaspora Media Support Programme".
https://files.diariodarepublica.pt/1s/2023/12/24700/0004200061.pdf
Decree-Law no. 123/2023, of December 26: Creates the General Contractual Clauses Commission and operationalises the control and prevention of abusive clauses.
https://files.diariodarepublica.pt/1s/2023/12/24700/0006200067.pdf
Decree-Law no. 126/2023, of December 26: Establishes definitively the electronic declaration of birth.
https://files.diariodarepublica.pt/1s/2023/12/24700/0007700079.pdf
Decree-Law no. 128/2023, of December 26: Amends the legal regimes for pharmaceuticals for human use and workshop pharmacies.
https://files.diariodarepublica.pt/1s/2023/12/24700/0008200085.pdf
Resolution of the Council of Ministers no. 192/2023, of December 26: Approves the National Investment Programme for the decade from 2021 to 2030.
https://files.diariodarepublica.pt/1s/2023/12/24700/0009800099.pdf
Ordinance no. 453-A/2023, of December 26: Establishes the conditions and procedures for the regime for partial reimbursement of fuel taxes for companies involved in the transportation of goods and the collective transport of passengers.
https://files.diariodarepublica.pt/1s/2023/12/24701/0000200012.pdf
Decree-Law no. 131/2023, of December 27: Extends until 30 June 2024 the temporary mechanism for extraordinary professional diesel created by Decree-Law no. 43-A/2022, of 6 July, as well as the transitional regime for the granting of the social mobility allowance.
https://files.diariodarepublica.pt/1s/2023/12/24800/0000600007.pdf
Decree-Law no. 132/2023, of December 27: Establishes compensation for landlords and the rent limits to be set in residential rental contracts prior to 1990, following the non-transition of these contracts to the NRAU.
https://files.diariodarepublica.pt/1s/2023/12/24800/0000800013.pdf
Resolution of the Council of Ministers no. 198/2023, of December 27: Reinforces the system of financial incentives for large investment projects.
https://files.diariodarepublica.pt/1s/2023/12/24800/0001400014.pdf
Law no. 80/2023, of December 28: Exceptional regimes for exercising the right of mobility voting and the right of early voting for the European Parliament elections to be held in 2024.
https://files.diariodarepublica.pt/1s/2023/12/24900/0000500008.pdf
Law no. 81/2023, of December 28: Transposes Directive (EU) 2020/284 in respect to the introduction of certain obligations applicable to the providers of payment services in order to tackle VAT fraud in e-commerce.
https://files.diariodarepublica.pt/1s/2023/12/24900/0000900014.pdf
Decree-Law no. 134/2023, of December 28: Approves the qualification enhancement wage premium as a financial incentive to practise the profession in Portugal.
https://files.diariodarepublica.pt/1s/2023/12/24900/0004100043.pdf
Law no. 82/2023, of December 29: State Budget for 2024.
https://files.diariodarepublica.pt/1s/2023/12/25000/0000200322.pdf
Decree-Law no. 135/2023, of December 29: Changes the rules on the localisation of criminal record files.
https://files.diariodarepublica.pt/1s/2023/12/25000/0032300324.pdf
Decree-Law no. 138/2023, of December 29: Establishes the system for exemption of drugs in close proximity.
https://files.diariodarepublica.pt/1s/2023/12/25000/0033000336.pdf
Ordinance no. 455/2023, of December 29: Determination of the interest rate for late payment of en-route charges in airspace in flight information regions.
https://files.diariodarepublica.pt/1s/2023/12/25000/0034000341.pdf
Ordinance no. 455-A/2023, of December 29: Approves the list of substances and methods prohibited from 1 January 2024.
https://files.diariodarepublica.pt/1s/2023/12/25001/0000200013.pdf
Ordinance no. 455-B/2023, of December 29: Approves the model declaration 25 - donations received and the respective instructions for completion to be used by entities that receive tax-relevant donations under the regime enshrined in the EBF.
https://files.diariodarepublica.pt/1s/2023/12/25001/0001400030.pdf
Ordinance no. 455-C/2023, of December 29: Approves the structure and content of the XML file to be used for the purposes of complying with the obligation to communicate the information provided for in article 12 of annex II of Decree-Law no. 61/2013, of 10 May.
https://files.diariodarepublica.pt/1s/2023/12/25001/0003100032.pdf
Ordinance no. 455-D/2023, of December 29: Approves the declaration model for registration as a platform operator, under the terms of no. 2 of article 16 of annex II to Decree-Law no. 61/2013, of 10 May.
https://files.diariodarepublica.pt/1s/2023/12/25001/0003300038.pdf
Law no. 82-A/2023, of December 29: Adapts the rules for determining the tax result in relation to corporate income tax.
Resolution of the Council of Ministers no. 206-A/2023, of December 29: Extends the National Irrigation Programme.
https://files.diariodarepublica.pt/1s/2023/12/25002/0000600008.pdf
Decree-Law no. 139-D/2023, of December 29: Amends the legal regime for radiological protection.
https://files.diariodarepublica.pt/1s/2023/12/25004/0002300053.pdf
Decree-Law no. 139-E/2023, of December 29: Amends the legal regimes for the technical inspection of motor vehicles and their trailers and for the operation of inspection centres.
https://files.diariodarepublica.pt/1s/2023/12/25004/0005400065.pdf
Ordinance no. 455-E/2023, of December29: Regulates the extraordinary contribution on flats and lodging establishments integrated in an autonomous fraction of a building in local accommodation ("CEAL").
https://files.diariodarepublica.pt/1s/2023/12/25004/0006600075.pdf
III. Public Procurement1 [NEW]
Announcement no. 20625/2023, of December 4: Acquisition of an endpoint security solution with Network Traffic Analysis (NTA) - Institute for Financial Management and Justice Equipment, I. P. - €1.020.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/233/417101792.pdf
Announcement no. 20688/2023, of December 4: Contract for the refurbishment of the Pathological Anatomy Service and the Mortuary at CHUC, E.P.E. - Coimbra Hospital and University Centre, E. P. E. - €2.498.100,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/233/417125736.pdf
Announcement no. 20703/2023, of December 4: Provision of Microsoft Exchange licensing services, Office M365/O365 - Health Service of the Autonomous Region of Madeira, EPE-RAM - €3.615.680,46 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2023/12/233/417127178.pdf
Announcement no. 20785/2023, of December 5: Expansion/Remodelling of Fernando Cunha Municipal Swimming Pools - Torres Novas Municipality- €1.660.993,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2023/12/234/417125469.pdf
Announcement no. 20859/2023, of December 6: Construction of the Urbanization of Eng.º Adelino Amaro da Costa Street (Casas Amarelas Housing Complex) – 1st Phase - Gondomar Municipality - €3.241.958,17 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/235/417132637.pdf
Announcement no. 20860/2023, of December 6: Construction of multifamily building in Federation of Collectivities of Concelho of Gondomar Street - Gondomar Municipality - €2.019.550,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/235/417133447.pdf
Announcement no. 20879/2023, of December 6: Contract for the modernization and training of the Psychiatry and Mental Health Department - Faro and Portimão Units - Design, Project and Construction - Algarve University Hospital Centre, E. P. E. - €2.500.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/235/417135561.pdf
Announcement no. 20900/2023, of December 6: Contract for the refurbishment/restructuring of two vacant/unfinished buildings located on Dona Maria II Avenue, under the subsidized housing scheme (HCC) - Ovar Municipality - €6.575.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/235/417113918.pdf
Announcement no. 20965/2023, of December 7: Rehabilitation and extension of the facilities of the ERPI (Elderly Residential Structure) Nossa Senhora das Dores - Nossa Senhora das Dores Nursing Home - €4.749.828,57 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2023/12/236/417138494.pdf
Announcement no. 21086/2023, of December 11: Acquisition of an enterprise licensing model (ELA-Enterprise Licensing Agreement), for software licensing, subscription and support, mainframe equipment evolution and hardware maintenance, for 3 years (2024- 2026) - Tax and Customs Authority - €28.657.219,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/237/417137854.pdf
Announcement no. 21110/2023, of December 11: Supply/renewal of Appliances OPCC /Exalogic & and Connection Switches in the AT Primary and Secondary Data Centres- Tax and Customs Authority - €3.337.422,00 (Saphety)
https://files.diariodarepublica.pt/cp_hora/2023/12/237/417020873.pdf
Announcement no. 21201/2023, of December 12: Contract to repair the damage to municipal infrastructure and equipment caused by the storms of December 2022 - Sintra Municipality - €1.010.384,21 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/238/417085828.pdf
Announcement no. 21362/2023, of December 14: Contract for the general refurbishment of the São João Novo building in Porto - Institute of Financial Management and Justice Equipment, I. P. - €3.133.763,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/240/417150149.pdf
Announcement no. 21509/2023, of December 15: Contract for the rehabilitation and conversion of the former Vale Covo school building into a crèche - Bombarral Municipality - €1.217.911,18 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2023/12/241/417141799.pdf
Announcement no. 21513/2023, of December 15: Limited invitation to tender by prior qualification, with international publicity, for the conclusion of a dynamic acquisition system for the purchase of equipment: Computers, Multimedia and Peripherals, in the Health Sector - SPMS - Shared Services of the Ministry of Health, E. P. E. - €23.838.614,19 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/241/417151201.pdf
Announcement no. 21545/2023, of December 18: Subscription to RISE with SAP S/4HANA Cloud, Private Edition, Premium System, which includes provision of infrastructure, management services and software subscription - Bank of Portugal - €3.390.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/242/417158322.pdf
Announcement no. 21564/2023, of December 18: Acquisition of a complete and integrated backup solution for managing and safeguarding immutable computer objects (files) - Institute of Financial Management and Justice Equipment, I. P. - €1.644.200,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/242/417149023.pdf
Announcement no. 21565/2023, of December 18: Acquisition and implementation of an Observability Platform (APM-Infrastructure|UX-Application Security) - Institute of Financial Management and Justice Equipment, I. P. - €1.333.718,39 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/242/417149234.pdf
Announcement no. 21600/2023, of December 18: Acquisition of Insurance Policies - National Entity for the Energy Sector, E. P. E. - €1.148.295,77 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/242/417157642.pdf
Announcement no. 21933/2023, of December 21: Rehabilitation of infrastructures for the redevelopment of the A.U.G.I. of Grafanil Farm- Lisbon Municipality - €2.600.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2023/12/245/417188139.pdf
Announcement no. 21937/2023, of December 22: Contract for the rehabilitation of the Mós Farm Urbanization, Camarate - Loures Municipality - €3.775.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/246/417184623.pdf
Announcement no. 21951/2023, of December 22: Contract for the purchase of technological infrastructure, equipment and furniture for the Specialized Computer and Digital Technology Centres of the Peniche Secondary School - €1.574.791,51 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/246/417178273.pdf
Announcement no. 21979/2023, of December 22: Contract for the extension and upgrading of the "Activities and Training Centre for Inclusion (C.A.C.I.)" in Bairro, Vila Nova of Famalicão. - Social and Cultural Centre of S. Pedro of Bairro - €1.701.321,64 (ComprasPT)
https://files.diariodarepublica.pt/cp_hora/2023/12/246/417194879.pdf
Announcement no. 22075/2023, of December 26: Acquisition of Civil Liability Insurance for Braga Hospital, E.P.E. - Braga Hospital, E.P.E. - €1.046.400,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/247/417185863.pdf
Announcement no. 22101/2023, of December 26: Contract for the construction of a new building to house the Sesimbra General Jurisdiction Court - Institute of Financial Management and Justice Equipment, I. P. - €3.339.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/247/417195201.pdf
Announcement no. 22114/2023, of December 27: Contract for the construction, extension, remodelling, rehabilitation and reconstruction of buildings for the "Development of the Eligible Social Responses of the Residential Structure for the Elderly, Day Centre and Home Support Service of Soalheira Holy House of Mercy". – Holy House of Mercy of Soalheira - € 2.163.889,25 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/248/417199171.pdf
Announcement no. 22159/2023, of December 28: Contract for the construction of a building for a residential structure for the elderly (ERPI) and a home support service (SAD) - Fontelonga Parish Social Centre - €2.978.500,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/249/417198791.pdf
Announcement no. 22165/2023, of December 28: Contract for the Extension of the Residential Home and the Construction of the Activity and Training Centre for Inclusion (CACI) - APPACDM of Albergaria-a-Velha - Portuguese Association of Parents and Friends of Mentally Disabled Citizens - €3.150.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2023/12/249/417199682.pdf
Announcement no. 22180/2023, of December 28: Acquisition of life and non-life insurance packages - Insurance and Pension Funds Supervisory Authority (ASF)- €2.094.398,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/249/417198264.pdf
Announcement no. 22195/2023, of December 28: Contract for construction to adapt the Aveiro Tax Office on the 9th floor of the ISS building - Tax and Customs Authority - €1.000.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/249/417196514.pdf
Announcement no. 22196/2023, of December 28: Contract for the construction of the Day Care Centre at the D. Bosco Centre - Association of Former Salesian Students of Estoril - €4.393.965,86 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2023/12/249/417204038.pdf
Announcement no. 22201/2023, of December 28: Requalification of the EB1 No. 2 School for the installation of a Crèche in Abrantes - Abrantes Municipality - €2.162.240,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2023/12/249/417199285.pdf
Announcement no. 22251/2023, of December 29: Contract for the construction of a caci-
centre for activities and training for the integration of 60 young people with disabilities – Association of Parents and Friends of Disabled Citizens of the Douro Valley-South Portas P'rá Vida - € 1.676.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2023/12/250/417207319.pdf
Announcement no. 22256/2023, of December 29: Crèche - Luiz Pereira Motta Association - €1.695.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2023/12/250/417207927.pdf
Announcement no. 22279/2023, of December 29: Aggregate acquisition of Microsoft subscription and license - Cascais Municipality - €7.121.877,93 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2023/12/250/417209044.pdf
Announcement no. 22288/2023, of December 29: Contract for the renovation of the Penha University Residence - Algarve University - €1.410.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2023/12/250/417199163.pdf
[1] Public Procurement with a base price of more than €1,000,000.00 (one million euros), except Public Procurement whose object is legal services.
IV. CASE-LAW
IV.1. Court of Justice of the European Union
IV.1. Court of Justice of the European Union
Judgement of the Court of Justice (Tenth Chamber) of December 7, Cases no. C‑441/22 and C‑443/22: Reference for a preliminary ruling. Public procurement. European Structural and Investment Funds. Execution of agreements. Directive 2014/24/EU. Article 72. Modification of contracts during their term. Modification of the period of performance. Substantial modification. Unforeseeable circumstances.
Summary:
"1) Article 72 no. 1 (e) and no. 4 of Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC, as amended by Commission Delegated Regulation (EU) 2017/2365 of 18 December 2017, must be interpreted as meaning that: in order to qualify as "substantial" a modification of an agreement awarding a public contract, within the meaning of that provision, the parties to the contract do not need to have signed a written agreement having as its object that modification, may also come from a common will to proceed with the modifications in question, in particular from other written elements emanating from those parties.
2) Article 72 no. 1 (c)(i) of Directive 2014/24, as amended by Delegated Regulation (EU) 2017/2365, must be interpreted as meaning that: the diligence that the contracting authority must have shown in order to be able to rely on that provision requires it, in particular, when preparing the public contract in question, to have taken into account the risks of failure to fulfil the time-limit for performance of that contract caused by foreseeable causes of suspension, such as usual weather conditions and regulatory prohibitions on the execution of works published in advance and applicable during a period included in the period of performance of that contract, since such weather conditions and regulatory prohibitions cannot justify, where they are not provided for in the documents governing the procedure for the award of the public contract, the execution of the works beyond the period fixed in those documents and in the initial public contract. ".
https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX:62022CJ0441
Judgement of the Court of Justice (Ninth Chamber) of December 14, Case no. C-28/22: Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 6(1) and Article 7(1) – Effects of a finding that a term is unfair – Mortgage loan agreement indexed to a foreign currency containing unfair terms concerning the exchange rate – Nullity of that contract – Claims for restitution – Limitation period.
Summary:
“1. Article 6 no. 1 and Article 7 no. 1 of Council Directive 93/13/EEC of 5 April 1993 on unfair terms in consumer contracts, read in the light of the principle of effectiveness, must be interpreted as precluding a judicial interpretation of national law according to which, following the cancellation of a mortgage loan agreement concluded with a consumer by a seller or supplier, on account of unfair terms contained in that agreement, the limitation period for the claims of that seller or supplier stemming from the nullity of that agreement starts to run only as from the date on which the agreement becomes definitively unenforceable, whereas the limitation period for the claims of that consumer stemming from the nullity of that agreement begins to run as from the day on which the consumer became aware, or should reasonably have become aware, of the unfair nature of the term entailing such nullity.
2. Article 6 no. 1 and Article 7 no. 1 of Directive 93/13 must be interpreted as not precluding a judicial interpretation of national law according to which it is not for a seller or supplier who has concluded a mortgage loan agreement with a consumer to ascertain whether the consumer is aware of the consequences of the removal of the unfair terms contained in that agreement or of that agreement being no longer capable of continuing in existence if those terms were removed.
3. Article 6 no. 1 and Article 7 no. 1 of Directive 93/13, read in the light of the principle of effectiveness, must be interpreted as precluding a judicial interpretation of national law according to which, where a mortgage loan agreement concluded with a consumer by a seller or supplier is no longer capable of continuing in existence after the unfair terms in that agreement have been removed, that seller or supplier may rely on a right of retention which allows him or her to make the restitution of the sums which it has received from that consumer conditional on that consumer making an offer to repay the sums which he or she has himself or herself received from that seller or supplier or to provide a security for the repayment of those sums, where the exercise by that seller or supplier of that right of retention entails the loss, for that consumer, of the right to obtain default interest as from the expiry of the time limit set for performance by the seller or supplier concerned, following receipt by that seller or supplier of a request to repay the sums he or she had been paid in performance of that agreement.”
https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62022CJ0028
Judgement of the Court of Justice (Third Chamber) of December 21, Case no. C-288/22: Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable persons – Economic activity carried out independently – Concept of ‘economic activity’ – Concept of ‘independent exercise of the activity’ – Activity as a member of the board of directors of a public limited company.
Summary:
“1. Article 9(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 the member of the board of directors of a public limited company under Luxembourg law carries out an economic activity, within the meaning of that provision, where he or she supplies services to that company for consideration provided that that activity is effected on a continuing basis and for a remuneration for which the procedures for fixing that amount are foreseeable.
2. The first subparagraph of Article 9 no. 1 of Directive 2006/112 must be interpreted as meaning that the activity of a member of the board of directors of a public limited company under Luxembourg law is not carried out independently, within the meaning of that provision, where – despite the fact that that member is free to arrange how he or she performs their work, receives the emoluments making up his or her income, acts in his or her own name and is not subject to an employer-employee relationship – he or she does not act on their own behalf or under their own responsibility and does not bear the economic risk linked to their activity.”.
https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62022CJ0288
Judgement of the Court of Justice (Seventh Chamber) of December 21, Case no. C-398/22: Reference for a preliminary ruling – Police and judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – European arrest warrant – Article 4a no. 1 – Surrender procedure between Member States – Conditions for execution – Grounds for optional non-execution – Exceptions – Mandatory execution – Sentence handed down in absentia – Concept of ‘trial resulting in the decision’ – Person concerned not having appeared in person either at first instance or on appeal – National legislation imposing an absolute prohibition on surrender of the person concerned in the case of a decision rendered in absentia – Obligation to interpret national law in conformity with EU law.
Summary:
“1. Article 4a no. 1 of Council Framework Decision 2002/584/JHA of 13 June 2002 on the European arrest warrant and the surrender procedures between Member States, as amended by Council Framework Decision 2009/299/JHA of 26 February 2009, must be interpreted as meaning that appeal proceedings which gave rise to a judgment varying the decision delivered at first instance and thereby finally disposing of the case fall within the concept of ‘trial resulting in the decision’, within the meaning of that provision.
2. Article 4a no. 1 of Framework Decision 2002/584, as amended by Framework Decision 2009/299, must be interpreted as meaning that national legislation, transposing that provision, which generally precludes an executing judicial authority from executing a European arrest warrant issued for the purposes of executing a sentence, where the person concerned did not appear in person at the trial resulting in the decision concerned, is contrary to that provision of EU law. A national court is required, taking into consideration the whole body of its domestic law and applying the interpretative methods recognised by that law, to interpret that national legislation, to the greatest extent possible, in the light of the text and the purpose of that framework decision.”.
https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62022CJ0398
IV.2. Constitutional Court
Judgement of the Constitutional Court no. 800/2023, of December 4, Case no. 1130/2023:
"On these terms and on these grounds, it is decided:
(a) To declare unconstitutional the rule found in article 2 of Decree no. 91/XV, of the Assembly of the Republic, published in Official Gazette of the Portuguese Parliament no. 26, II Série A, of 26 October 2023, and sent to the President of the Republic for promulgation as Law, where it amends article 4 of Law no. 32/2008, of 17 July. (a) Declare that Article 4 of Law no. 32/2008, of 17 July, in conjunction with Article 6 of the same Law, with regard to the data provided for in Article 6 no. 2, infringes the provisions of Article 35 no. 1 and 4 and Article 26 no. 1, in conjunction with Article 18 no. 2, all of the Constitution;
(b) not to rule on the unconstitutionality of the other rules whose examination has been requested.".
https://www.tribunalconstitucional.pt/tc/acordaos/20230800.html
Judgement of the Constitutional Court no. 844/2023, of December 7, Case no. 1248/2021:
"On these terms and on these grounds, it is decided:
(a) not to find unconstitutional the rule in Article 13 no. 2 of the Regime of Non-Contractual Civil Liability of the State and other Public Entities, approved by Law no. 67/2007, of 31 December, according to which the claim for compensation based on liability for judicial error must be based on the prior revocation of the damaging decision by the competent court.".
https://www.tribunalconstitucional.pt/tc/acordaos/20230844.html
Judgement of the Constitutional Court no. 846/2023, of December 7, Case no. 761/22:
"On these terms and on these grounds, it is decided:
a) To declare unconstitutional the provisions of articles 9(b) of Law no. 37/81, of 3 October (as amended by Organic Law no. 2/2006, of 17 April) and 56 no. 2 (b) of Decree-Law no. 237-A/2006, of 14 December, when they determine that a conviction for an offence punishable by Portuguese law with a prison sentence of three years or more constitutes a negative condition for acquiring Portuguese nationality, in violation of the provisions of articles 18, no. 2, 26, no. 1, and 30, no. 4, all of the Constitution of the Portuguese Republic;
b) To dismiss the appeal brought by the Public Prosecutor's Office.".
https://www.tribunalconstitucional.pt/tc/acordaos/20230846.html
Judgement of the Constitutional Court no. 847/2023, of December 7, Case no. 850/2022:
"On these terms and on these grounds, it is decided:
(a) to declare unconstitutional the rule resulting from the combined interpretation of articles 30 and 3 no. 6 of Law no. 6/2006, as amended by Law no. 31/2012, according to which the tenant's failure to respond to the communication provided for in article 30 determines the transition of the lease to the New Urban Lease Regime (NRAU) and counts as acceptance of the rent, as well as the type of duration of the contract proposed by the landlord, leaving the contract subject to the NRAU, without the former having been informed of the alternatives available to him and without him having been warned of the effect associated with his silence, in violation of article 65, no. 1, in conjunction with articles 17 and 18, no. 2, of the Constitution of the Portuguese Republic.".
https://www.tribunalconstitucional.pt/tc/acordaos/20230847.html
IV.3. Judicial Courts
Judgement of the Supreme Court of Justice, of December 7, Case no. 26092/16.2T8LSB-B.L1.S1: Execution for delivery of a certain thing. Conversion. Execution for payment of a specific sum. Prior liquidation. Plaintiff. Burden of allegation. Burden of proof. Compensation. Venal value. Damage.
Summary:
"I. Once an execution for the delivery of a certain thing has been filed and the thing has not been delivered (either because it has ceased to exist, cannot be found or because it is the subject of a third party's right which, being opposable to the plaintiff, obstructs the material or legal investment in possession), the plaintiff may request that the execution be converted to payment of a certain sum under the terms of Article 867 no.1 of the Code of Civil Procedure.
II. The conversion of the execution for payment of a certain thing requires the prior liquidation of the value of the thing and of the damage (losses and damages) suffered by the plaintiff as a result of the non-delivery.
III. The burden of alleging and proving the facts constituting the right to compensation intended to be enforced lies with the creditor (see art. 342 no. 1 of the C.P.C.).
IV. Since the plaintiff has not proved that the thing to be delivered has economic value, nor has the damages resulting from the failure to deliver the thing been alleged and proved, the liquidation proceedings must be dismissed.".
Judgement of the Lisbon Court of Appeals, of December 7, Case no. 13546/21.8T8LSB.L1-2: Concession Contract. Customer Compensation.
Summary:
"I. With the consequence of dismissal of the appeal against the factual decision, when challenging the decision the appellant has a threefold burden: (i) to specify the facts that he is challenging, (ii) to indicate the specific evidence that justifies the challenge and requires a different decision, and if the evidence was recorded the appellant must indicate the passages of the recording on which he bases his disagreement, and (iii) to specify the decision that he believes should be overruled in relation to the fact that he is challenging.
II. As a distribution contract, the concession contract constitutes a framework contract, of a lasting and complex nature, under which someone - the grantor - reserves to another - the concessionaire - the sale of one or more of its products, tending to be in a certain geographical area, with the concessionaire pursuing this resale activity in its own name and on its own behalf, in accordance with the grantor's instructions and control.
III. The commercial concession contract is atypical, in that its legal regulation derives from what the parties stipulate in their freedom of contract, from contract law and obligations in general, as well as from the legal regime applicable to similar cases, namely the rules on agency contracts.
IV. By virtue of the analogue application in casu of the rules of the agency contract, the indemnification of customers in the present situation requires the cumulative occurrence of three requirements, namely: (i) that the concessionaire has acquired new customers or substantially increased turnover, (ii) that the grantor will benefit considerably, after the termination of the contract, from the activity carried out by the concessionaire and (iii) that the concessionaire will no longer receive any remuneration for contracts negotiated or concluded, after the termination of the contract, with the customers referred to in (i).".
Judgement of the Lisbon Court of Appeals, of December 5, Case no. 16772/20.3T8SNT.L1-7: Rental. Resolution. Legitimacy. Head of couple. Suspension of termination of contract. Rent increase.
Summary:
"I - The head of the couple has legal standing to bring an eviction claim relating to a property that is part of the hereditary estate.
II - The mechanism for suspending the landlord's right to terminate the rental contract provided for in article 8 of Law no. 1-A/2020, of 19-03, as amended by Law no. 75-A/2020 of 30-12, does not apply to cases of termination, nor to the inherent eviction actions.
III - Once the procedures set out in article 35 of the NRAU for increasing the rent have been carried out, with full compliance with the legal provisions that govern it, both from a procedural point of view and from a material point of view (calculation of the updated rent), the tenant is obliged to pay the updated value.
IV - If the tenant persists in paying the rent at the amount prior to the update, and the delay continues for at least three months, the landlord may terminate the contract, under the terms of article 1083, paragraphs 1 and 3 of the CPC.".
Judgement of the Évora Court of Appeals, of December 18, Case no. 29/22.8T8FAL-A.E1: Interruption of the statute of limitations. Summons.
Summary:
"I - The interruption of the statute of limitation on a date prior to the summon or notification, by virtue of the benefit provided for in no. 2 of article 323 of the Civil Code, will only operate if the summon or notification was requested at least five days before the expiry of the statute of limitation and was not issued for a reason not attributable to the applicant;
II - If the limitation period ends before the passing of the five days referred to in no. 2 of the aforementioned provision, the statute of limitation operates, which makes the interruption of the period provided for in that rule impossible.".
Judgement of the Guimarães Court of Appeals, of December 7, Case no. 16379/22.0YIPRT.G1: Change in circumstances. Objective basis of the deal. Fact outside the parties. Business risk. Debtor's default.
Summary:
"I - The "circumstances on which the parties based their decision to contract" (Article 437 of the Civil Code) concern: i) the objective reality, which includes economic, legal, social, political elements and etc., which occur at the time the contract is concluded and which constitute the context in which the various contractual interests and motivations arise and on the basis of which the parties have determined themselves in a certain direction; ii) therefore, these circumstances concern the contract, define the deal, give it a certain meaning, "make the contract what it is", irrelevant to the subjective reasons that may have moved each contracting party; iii) not normally, it may happen that these circumstances are explained by the parties, namely in the " preamble ".
II - From a positive point of view, the "change in circumstances" must originate from a fact that is totally outside the domain and control of the parties and, from a negative point of view, the "change" must not originate from a fact or facts carried out by any of the parties, and certainly not by the party claiming the damage.
III - The "alteration of circumstances" is aimed at situations in which the performance becomes too difficult, and does not apply to cases in which what is happening is a materialisation of the risk of using the performance, which is one of the risks inherent in the contract.
IV - The debtor's delay, at the moment when the "change of circumstances" occurs, prevents the cancellation or modification of the contract.".
IV.4. Administrative and Tax Courts
Judgement of the Supreme Administrative Court, of December 13, Case no. 0338/16.5BEAVR: Lapse of the right to liquidation. Compensatory interest. Error imputable to the administration.
Summary:
"I - The right to compensatory interest provided for in no. 1 of article 43 of the LGT, derived from the judicial annulment of an act of assessment, depends on it having been demonstrated in the Case that that act is affected by an error in the assumptions of fact or law attributable to the Tax and Customs Authority.
II - The annulment of an act of assessment based on the expiry of the right to assess the tax, because the notification of that act was not made within the time limit, does not imply the existence of any error in the assumptions of fact or law of the act of assessment, so there is no right to compensatory interest in favour of the taxpayer, provided for in no. 1 of article 43 of the LGT.
III - This is without prejudice to the taxpayer being able to claim the compensation to which he believes he is entitled, which is guaranteed not only by the Constitution (art. 22), but also by ordinary law (Law no. 67/2007, of 31 December), but in its own case.".
Judgement of the Supreme Administrative Court, of December 13, Case no. 02440/11.0BEPRT: CIT. Dividends. Withholding tax. Exemption. Compensatory interest. Request for review.
Summary:
"I - Directive 90/435/EEC, of 23 July 1990 (amended by Council Directive 2003/123/EC, of 22 December 2003), transposed into Portuguese law by Decree-Law 123/92, of 2 July 1992, established common rules on the payment of dividends and other distributions of profits, intended to be neutral from the point of view of competition, in order to contribute to the creation of the single European market, with the aim of eliminating the economic double taxation of dividends distributed between "parent companies" and "affiliated companies" resident in two different Member States of the European Union.
II - Article 14.3 of the C.I.R.C. is the result of the transposition of Council Directive 90/435/EEC of 23 July 1990 into the Portuguese legal system, and so this rule must respect the text and spirit of the Directive, which should be reflected in the interpretation of the same rule.
III - The aforementioned article 14, no. 3, of the C.I.R.C., in the wording in place in 2006, establishes the exemption from payment of C.I.R.C., through the withholding tax mechanism, by "parent companies", provided that the requirements set out in the rule are met.
IV - It is the jurisprudence of this Court, with regard to the question of the obligation to pay interest in cases of undue withholding of tax and in which an appeal has been filed (e.g. a request for an ex-officio review), that the error becomes attributable to the Tax Authority after any rejection, express or silent, of the claim made by the taxpayer.
V - If the taxpayer requests an ex-officio review of the tax assessment (cf. article 78 no. 1 of the Tax Act) and the act is annulled, even in a court challenge to the rejection of the review, interest on compensation is due one year after the request is made, under the terms of article 43 no.1 and no. 3 of the Tax Act, The fact that the Tax Authority decided to annul the act, even though it rejected it, in less than a year, is irrelevant.".
V. BRIEFS
V.1. DOCTRINE
V.1.1. Monographs and Periodicals
André Alfar Rodrigues, Manual Teórico-Prático de Compliance, Almedina, December 2023.
Fausto de Quadros, O Princípio da Subsidiariedade no Direito Comunitário após o Tratado da União Europeia, Almedina, December 2023.
Joaquim de Seabra Lopes, Direito dos Registos e do Notariado, Almedina, December 2023.
Paula Quintas, Manual de Direito da Segurança e Saúde no Trabalho, Almedina, December 2023.
Raquel Brízida Castro, Direito Constitucional – Ciberespaço e Tecnologia declínio do Constitucionalismo na EU?, Almedina, December 2023.
IV.1.2. Generic Guidelines & Cia
Order no. 12670/2023, of December 12, of the Director General of the Services Department for Communication, Promotion and Compliance Support
Subject: Approves the Code of Conduct for Employees of the Tax and Customs Authority.
Circular Letter no. 25015, of December 28, by order of the Deputy Director-General of the TAX Management area – VAT
Subject: Taxable Amount on the Importation of Goods - Article 17 of the VAT Code. Table with Optional Average Amounts of Accessory Expenses.
V.2. Miscellaneous
V.2.1. Economy, Finance and Taxation
On December 7, the Council of Ministers approved, among other things: (i) the resolution that determines the adoption of a set of measures to mitigate operational constraints at Humberto Delgado Airport (AHD); (ii) the National Strategy for the Rights of Victims of Crime - 2024-2028 (ENDVC); (iii) the decree-law that amends the Civil Registry Code, establishing, definitively, the electronic declaration of birth.
https://www.portugal.gov.pt/pt/gc23/governo/comunicado-de-conselho-de-ministros?i=589
On 21 December, the Council of Ministers approved, among other diplomas: (i) a decree-law extending the deadlines for incorporating the rules on classification and qualification of land laid down in the Legal Regime for Territorial Management Instruments into municipal and inter-municipal plans; (ii) a resolution extending the duration of the National Irrigation Programme until 2028, increasing ambition by expanding the area under intervention.
https://www.portugal.gov.pt/pt/gc23/governo/comunicado-of-conselho-of-ministros?i=591
V.2.2. Industrial Property
On December 13, the provisional statistical data regarding the applications and grants of Industrial Property Rights (IPR), for the November 2023, were made available. From this statistical data, we highlight the following:
i) In the first eleven months of the year, 790 applications were submitted. Regarding the national invention grants, 180 national inventions were granted, compared to 201 granted in the same period of 2022, which represents a decrease of 10.4%.
ii) The number of European Patent validations, submitted in Portugal in the first eleven months of the year, decreased when compared to the same period in the previous year, decreasing from 3.540 validations filled to 2.752 in 2023.
iii) National Trademarks and Other Distinctive Trade Signs (ODS) registered 19.675 applications from January to November 2023, representing an increase of 4.1%. In the same period, 14.996 National Trademarks and ODS were granted (15.071 in 2022).
iv) The number of objects included in national Design applications decreased, going from 979 objects in January-November 2022 to 771 in the same period of 2023.
All statistical reports (annual and semi-annual) and monthly data related to applications and granting of Industrial Property Rights are available at the IP Observatory.
https://inpi.justica.gov.pt/en-gb/INPI-News/Industrial-Property-Rights-January-to-November-2023
On December 18, INPI announced that in 2024 it will launch the IP Scan Enforcement service in the context of the Support Fund for Small and Medium-sized Enterprises (SMEs). This service aims to help SMEs resolve conflicts related to their intellectual property (IP) rights, offering advice on IPR infringement cases and identifying possible risks. Lawyers with experience in intellectual property and SMEs can apply to join the pool of qualified providers. Related expenses may be partially reimbursed by the SME Fund, a European Commission initiative implemented by the European Union Intellectual Property Office (EUIPO). The deadline for declarations of interest was 29 December, and applications for financial support will reopen on 22 January 2024.
https://inpi.justica.gov.pt/Noticias-do-INPI/IP-Scan-Enforcement-Call-para-prestadores-qualificados
On December 28, INPI announced that the European Patent Office (EPO) had launched "Deep Tech Finder", a search tool that makes it easier to locate companies or inventors associated with granted patents and their applications. With more than 7800 start-ups registered, the tool offers a wide range of opportunities to find potential business partners in 2024.
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