January 2024 – Legal updates by MGRA Advogados

case-legal19

mgra-advogados-portugal-janeiro-2024

I. EDITORIAL – NATIONAL HOUSING PROGRAMME 2022-2026; AMENDMENT TO THE STATUTE OF THE BAR ASSOCIATION; LEGAL REGIME FOR THE ACTS OF LAWYERS AND SOLICITORS

The month of January was characterised, in a legislative level, by the publication of Law no. 2/2024, of January 5, which approves the National Housing Programme (PNH) 2022-2026, which establishes the objectives, priorities, programmes and measures of the national housing policy, by the publication of Law no. 6/2024, of January 19, which amended the Statute of the Bar Association, as well as by the publication of Law no. 10/2024, of January 19, which establishes the Legal Regime for the Acts of Lawyers and Solicitors.

Also noteworthy, at a legislative level, are:

Whitin the scope of case law, it is worth highlighting the Judgement of the Constitutional Court no. 25/2024, of 16 January, Case no. 698/2022, in which it was decided: "a) Not to rule unconstitutional article 14, no. 9, of the Procedural Costs Regulation, as amended by Law no. 7/2012, of 13 February, in the interpretation contained in the judgment under appeal, according to which it imposes the obligation to pay the remainder of the court fee on the defendant who has fully won the case, obliging him to ask for the amount he has paid as part of the costs, when he has filed a counterclaim that has been partially dismissed; and, consequently, b) Grant the appeal, and c) Order the reform of the decision under appeal in accordance with the previous judgement of non-unconstitutionality."

Finally, under Miscellaneous, the Council of Ministers approved the decree-law that establishes the legal framework for the Incentive Programme for Public Collective Passenger Transport (Incentiva+TP), replacing the Support Programme for Fare Reduction (PART) in public collective passenger transport and the Support Programme for Densification and Strengthening of the Public Transport Offer (PROTransP).

II. LEGISLATION

Ordinance no. 1/2024, of January 2: Regulates the conditions for certification of training organisations and the training of driving instructors, driving school directors and driving examiners.

https://files.diariodarepublica.pt/1s/2024/01/00100/0000300022.pdf

Ordinance no. 2/2024, of January 3: Approves the model 44 declaration and respective instructions for filling it in, for the purposes of the annual communication of rents received.

https://files.diariodarepublica.pt/1s/2024/01/00200/0000300018.pdf

Ordinance no. 3/2024, of January 3: Approves the model 39 declaration (income and withholdings in tax clearance rates).

https://files.diariodarepublica.pt/1s/2024/01/00200/0001900029.pdf

Ordinance no. 4/2024, of January 3: Approves the model 10 declaration, income and withholdings - residents, and the respective instructions for filling it in.

https://files.diariodarepublica.pt/1s/2024/01/00200/0003000047.pdf

Ordinance no. 5/2024, of January 3: Approves the model declaration 37 and the respective instructions for filling it in.

https://files.diariodarepublica.pt/1s/2024/01/00200/0004800059.pdf

Ordinance no. 6/2024, of January 4: Updates the value of the reference unit in the table attached to Ordinance no. 1386/2004, of 10 November, in its current wording.

https://files.diariodarepublica.pt/1s/2024/01/00300/0000900010.pdf

Law no. 2/2024, of January 5: National Housing Programme 2022-2026.

https://files.diariodarepublica.pt/1s/2024/01/00400/0000300030.pdf

Decree-Law no. 2/2024 of January 5: Extends the services responsible for issuing certification of temporary incapacity for work and self-declaration of illness.

https://files.diariodarepublica.pt/1s/2024/01/00400/0004100042.pdf

Decree-Law no. 3/2024 of January 5: Amends the collection and settlement of social security debts.

https://files.diariodarepublica.pt/1s/2024/01/00400/0004300046.pdf

Decree-Law no. 8/2024, of January 5: Changes the system for verifying incapacities within the scope of social security.

https://files.diariodarepublica.pt/1s/2024/01/00400/0007200088.pdf

Ordinance no. 7-A/2024, of January 5: Defines, under article 23 of the Legal Regime of the Public Passenger Transport Service (RJSPTP), approved by Law no. 52/2015, of June 9, in its current wording, the conditions for awarding free passes for young students, in the sub18+TP and sub23+TP student modalities, as well as the procedures for their operationalisation and compensation.

https://files.diariodarepublica.pt/1s/2024/01/00401/0000200009.pdf

Decree-Law no. 10/2024 of January 8: Reforms and simplifies licensing in the fields of urban planning, land use planning and industry.

https://files.diariodarepublica.pt/1s/2024/01/00500/0000500052.pdf

Decree-Law no. 12/2024, of January 10: Revises the Integrated Performance Management and Evaluation System in the Public Administration.

https://files.diariodarepublica.pt/1s/2024/01/00700/0005200074.pdf

Decree-Law no. 13/2024, of January 10: Approves measures for the development of public administration workers.

https://files.diariodarepublica.pt/1s/2024/01/00700/0007500084.pdf

Assembly of the Republic Resolution no. 8/2024, of January 11: First supplementary budget of the Assembly of the Republic for the year 2024.

https://files.diariodarepublica.pt/1s/2024/01/00800/0000200007.pdf

Declaration of Rectification no. 1/2024, of January 12: Rectifies Ordinance no. 349/2023, of November 13, which makes the first amendment to Ordinance no. 67/2012, of March 21, which defines the organisational, operating and installation conditions that residential facilities for the elderly must comply with.

https://files.diariodarepublica.pt/1s/2024/01/00900/0007900079.pdf

Law no. 3/2024 of January 15: Creates the Commission for Equality and Against Racial Discrimination and amends Law no. 93/2017 of 23 August.

https://files.diariodarepublica.pt/1s/2024/01/01000/0000300007.pdf

Law no. 4/2024 of January 15: Completes the transposition of Directive 2011/93/EU of the European Parliament and of the Council of 13 December 2011 and Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017, and amends the Penal Code and the regime of anti-economic offences and offences against public health.

https://files.diariodarepublica.pt/1s/2024/01/01000/0000800011.pdf

Law no. 5/2024 of January 15: Transposes Commission Delegated Directive (EU) 2022/2100 of 29 June 2022 amending Directive (EU) 2014/40 of the European Parliament and of the Council as regards the withdrawal of certain exemptions applicable to heated tobacco products, and amends Law no. 37/2007 of 14 August, reinforcing rules on the prevention and control of smoking.

https://files.diariodarepublica.pt/1s/2024/01/01000/0001200015.pdf

Decree of the President of the Republic no. 12-A/2024, of January 15: Dissolves the Assembly of the Republic and sets 10 March of 2024 as the date for the election of the Members of the Assembly of the Republic;

https://files.diariodarepublica.pt/1s/2024/01/01001/0000200002.pdf

Assembly of the Republic Resolution no. 9/2024, of January 16: Recommends that the government review the fees for services provided by lawyers in the system of access to law and the courts.

https://files.diariodarepublica.pt/1s/2024/01/01100/0000300003.pdf

Decree-Law no. 15/2024 of January 17: Changes the regime for assessing the incapacity of people with disabilities.

https://files.diariodarepublica.pt/1s/2024/01/01200/0000200005.pdf

Regulatory Decree no. 1/2024, of January 17: Amends the regulation of the legal regime for the entry, stay, exit and removal of foreign citizens from national territory.

https://files.diariodarepublica.pt/1s/2024/01/01200/0000600050.pdf

Ordinance no. 11/2024, of January 18: Proceeds with the second amendment to Ordinance no. 337/2004, of 31 March, amended by Ordinance no. 220/2013, of 4 July, and the first amendment to Ordinance no. 220/2013, of 4 July, regarding the certification of temporary incapacity for work.

https://files.diariodarepublica.pt/1s/2024/01/01300/0000400007.pdf

Law no. 6/2024, of January 19: Amendment to the Statute of the Portuguese Bar Association.

https://files.diariodarepublica.pt/1s/2024/01/01400/0000400030.pdf

Law no. 7/2024, of January 19: Amendment to the Statute of the Order of Solicitors and Enforcement Agents and Law no. 77/2013, of 21 November.

https://files.diariodarepublica.pt/1s/2024/01/01400/0003100056.pdf

Law no. 8/2024, of January 19: Amendment to the Statute of the Order of Nurses.

https://files.diariodarepublica.pt/1s/2024/01/01400/0005700075.pdf

Law no. 9/2024, of January 19: Amendment to the Statute of the Portuguese Medical Order.

https://files.diariodarepublica.pt/1s/2024/01/01400/0007600111.pdf

Law no. 10/2024, of January 19: Legal Regime for the Acts of Lawyers and Solicitors.

https://files.diariodarepublica.pt/1s/2024/01/01400/0011200117.pdf

Law no. 11/2024, of 19 January: Amendment to the Statute of the Order of Engineers.

https://files.diariodarepublica.pt/1s/2024/01/01400/0011800146.pdf

Law no. 12/2024, of January 19: Amendment to the Statute of the Order of Architects.

https://files.diariodarepublica.pt/1s/2024/01/01400/0014700162.pdf

Law no. 13/2024, of January 19: Establishes support measures for Olympic, Paralympic, Deaflympic and high-performance sportspeople after the end of their sporting career, amending Decree-Law no. 272/2009, of 1 October.

https://files.diariodarepublica.pt/1s/2024/01/01400/0016300167.pdf

Law no. 14/2024, of January 19: Establishes the legal regime for the integrity of sport and the fight against unsportsmanlike behaviour and repeals Laws no. 112/99, of 3 August, and 50/2007 of 31 August.

https://files.diariodarepublica.pt/1s/2024/01/01400/0016800181.pdf

Ordinance no. 13/2024 of January 22: Amends the models for the certificate of residence of a Union citizen and the certificate of permanent residence of a Union citizen.

https://files.diariodarepublica.pt/1s/2024/01/01500/0001300017.pdf

Ordinance no. 17/2024, of January 25: Proceeds with the first amendment to Ordinance no. 138/2013, of 2 April, which approves the Statutes of the Institute of Informatics, I. P.

https://diariodarepublica.pt/dr/detalhe/portaria/17-2024-838972840

Law no. 15/2024 of January 29: Prohibits so-called "sexual conversion" practices against LGBT+ people, criminalising acts aimed at altering, limiting, or repressing sexual orientation, gender identity or expression, amending Law no. 38/2018 of 7 August and the Penal Code.

https://files.diariodarepublica.pt/1s/2024/01/02000/0000300006.pdf

Assembly of the Republic Resolution no. 14/2024, of January 29: Recommends that the government adopt measures to promote the integration into national educational institutions of students, researchers and teachers from higher education institutions in Israel, the Gaza Strip and the West Bank.

https://files.diariodarepublica.pt/1s/2024/01/02000/0000800008.pdf

Decree-Law no. 17/2024, of January 29: Establishes the rules for implementing the State Budget for 2024.

https://files.diariodarepublica.pt/1s/2024/01/02000/0001000093.pdf

Ordinance no. 29/2024, of January 30: First amendment to the Regulations of the "Lease with Rehabilitation Project" Programme, approved by Ordinance no. 374/2019, of October 16.

https://files.diariodarepublica.pt/1s/2024/01/02100/0003800040.pdf

Ordinance no. 32/2024, of January 31: Amends Ordinance no. 13/2024, of 22 January, which amends the models for the certificate of residence of a Union citizen and the certificate of permanent residence of a Union citizen.

https://files.diariodarepublica.pt/1s/2024/01/02200/0001000010.pdf

Ordinance no. 33/2024, of January 31: Approves the DMR (monthly remuneration statement - AT) and the respective instructions for filling it.

https://files.diariodarepublica.pt/1s/2024/01/02200/0001100024.pdf

III. Public Procurement1 [NEW]

Announcement no. 36/2024, of January 2: Denver LowCode2023 Platform Subscription for access to a low code platform for PRR projects, for IRN I.P. (PRR) projects, with the option of supplementary direct adjustments - €1,312,990.00 (AcinGov).

https://files.diariodarepublica.pt/cp_hora/2024/01/001/417205423.pdf

Announcement no. 107/2024, of January 4: Refurbishment of the Home for the Elderly of the Castelo de Vide Holy House of Mercy - 2nd Phase - Castelo de Vide Holy House of Mercy - €1,037,521.54 (Vortal)

https://files.diariodarepublica.pt/cp_hora/2024/01/003/417111593.pdf

Announcement no. 140/2024, of January 5: Rehabilitation and extension of the old Casino of the Quarteira, Municipality of Loulé - €3,450,000.00 (Vortal)

https://files.diariodarepublica.pt/cp_hora/2024/01/004/417195089.pdf

Announcement no. 182/2024, of January 8: (DAG) Acquisition of services for the turnkey project for the functional and technological evolution of the information systems for the control and monitoring centre of the national health service (CCMSNS) for pillar 4 - Reform of the national registers' IS (PRR) (20240023) - SPMS - Shared Services of the Ministry of Health, E. P. E. E. - €1,853,571.60 (Vortal)

https://files.diariodarepublica.pt/cp_hora/2024/01/005/417217452.pdf

Announcement no. 190/2024, of January 8: Purchase of various insurance services for the University of Minho - University of Minho - €3,011,523.00 (AcinGov)

https://files.diariodarepublica.pt/cp_hora/2024/01/005/417219161.pdf

Announcement no. 208/2024, of January 8: Rehabilitation of the PSP Police Station in Vila Nova de Famalicão - Municipality of Vila Nova de Famalicão - €1,561,528.72 (AnoGov)

https://files.diariodarepublica.pt/cp_hora/2024/01/005/417222896.pdf

Announcement no. 214/2024, of January 8: Contract to Improve the Mental Health Centre – Local Health Unit of the Northeast, E. P. E. E. - €1,654,000.00 (Vortal)

https://files.diariodarepublica.pt/cp_hora/2024/01/005/417226719.pdf

Announcement no. 219/2024, of January 8: Pre-contractual Public Procurement Procedure, without publication in the OJEU, for the execution of the rehabilitation contract for the Porto Moniz Home for the Elderly - Regional Secretariat for Inclusion and Youth - €1,100,000.00 (AcinGov)

https://files.diariodarepublica.pt/cp_hora/2024/01/005/417226492.pdf

Announcement no. 333/2024, of January 10: Execution of works to adapt and install the future Benfica Library - António Lobo Antunes - Process no. 85/CP/DGES/ND/2023 - Municipality of Lisbon - €2,268,207.42 (AcinGov)

https://files.diariodarepublica.pt/cp_hora/2024/01/007/417236033.pdf

Announcement no. 359/2024, of January 11: Construction Contract for Student Residences on the Crasto Campus - Blocks 1, 2 and 3 of the University of Aveiro - University of Aveiro - €7,500,000.00 (Vortal)

https://files.diariodarepublica.pt/cp_hora/2024/01/008/417238601.pdf

Announcement no. 406/2024, of January 12: Local Housing Strategy - Rehabilitation of Social Housing Owned by the Municipality - Municipality of Albergaria-a-Velha - €1,247,639.74 (AcinGov)

https://files.diariodarepublica.pt/cp_hora/2024/01/009/417226176.pdf

Announcement no. 417/2024, of January 12: Contract for the "Construction of the Geriatric Centre" - Centro Social de Soutelo - €1,420,101.68 (AcinGov)

https://files.diariodarepublica.pt/cp_hora/2024/01/009/417243348.pdf

Announcement no. 444/2024, of January 12: International Public Procurement for the contract for Requalification and improvement works - Local Housing Strategy 1st Right - Sendim de Baixo Municipal Urbanisation - Castelo de Neiva (Lot 1) and Lugar do Souto Municipal Urbanisation - Barroselas (Lot 2) - Municipality of Viana do Castelo - €1,427,696.16 (AnoGov)

https://files.diariodarepublica.pt/cp_hora/2024/01/009/417235564.pdf

Announcement no. 638/2024, of January 16: Construction contract for the new Basic Emergency Service in Odemira – Local Health unit of Litoral Alentejano, E. P. E. E. - €2,700,000.00 (Vortal)

https://files.diariodarepublica.pt/cp_hora/2024/01/011/417254023.pdf

Announcement no. 672/2024, of January 17: Rehabilitation of the Bogim Social District - CERDAL - Municipality of Valença - €1,150,000.00 (Vortal)

https://files.diariodarepublica.pt/cp_hora/2024/01/012/417258699.pdf

Announcement no. 731/2024, of January 18: Construction contract for buildings for the Autonomy and Inclusion Residence (RAI) - Vale do Homem Social Centre - €2,029,499.15 (Vortal)

https://files.diariodarepublica.pt/cp_hora/2024/01/013/417261816.pdf 

Announcement no. 742/2024, of  January 18: Adaptation of the Miratua building for Student Residence - Polytechnic Institute of Bragança - €1,346,000.00 (AcinGov)

https://files.diariodarepublica.pt/cp_hora/2024/01/013/417260788.pdf

Announcement no. 743/2024, of January 18: Acquisition of consultancy and development services for the reformulation of public services in the digital channel, as well as the implementation of measures related to interoperability in Public Administration and the strategies and programmes for the digital transformation of Public Administration, including digital accessibility and open data for the period 2024 to 2026 - Agency for Administrative Modernisation, I. P. - € 31,741,794.40 (AcinGov)

https://files.diariodarepublica.pt/cp_hora/2024/01/013/417236406.pdf

Announcement no. 744/2024, of January 19: Construction of Collaborative Housing - Casa do Povo do Concelho de Óbidos - €2,220,000.00 (AcinGov)

https://files.diariodarepublica.pt/cp_hora/2024/01/013/417263177.pdf

Announcement no. 815/2024, of January 19: Contract for the Construction of the Almograve Kindergarten and Primary School - EB1 - Municipality of Odemira - €2,305,741.37 (Vortal)

https://files.diariodarepublica.pt/cp_hora/2024/01/014/417256357.pdf

Announcement no. 828/2024, of January 19: Public Procurement for the contract to extend the Home of the Social Centre of Nossa Senhora da Conceição of Aldeia do Carvalho - Social Centre of Nossa Senhora da Conceição of Aldeia do Carvalho - €1,009,000.00 (Vortal)

https://files.diariodarepublica.pt/cp_hora/2024/01/014/417262164.pdf 

Announcement no. 967/2024, of January 22: Public works contract for the construction of a SOCIAL BUILDING - CENTRE FOR ACTIVITIES AND TRAINING FOR INCLUSION AND RESIDENTIAL HOME - FIRST PHASE for CACI activities for young people and adults with severe disabilities of 60 users - AIREV - Association for the Integration and Educational Rehabilitation of Disabled Children and Young People of Vizela - €3,409,492.87 (AcinGov)

https://files.diariodarepublica.pt/cp_hora/2024/01/015/417276583.pdf

Announcement no. 1037/2024, of January 23: Construction contract for the Vila Nova de Milfontes Health Centre, ULSLA, EPE – Local Health Centre of Litoral Alentejano, E. P. E. E. - €1,850,000.00 (Vortal)

https://files.diariodarepublica.pt/cp_hora/2024/01/016/417281426.pdf

Announcement no. 1050/2024, of January 24: Construction of the Montijo Citizen's Shop - Municipality of Montijo - €2,152,111.70 (Vortal)

https://files.diariodarepublica.pt/cp_hora/2024/01/016/417273942.pdf

Announcement no. 1144/2024, of January 25: Contract for the design and construction of technology and innovation infrastructure - STAR Institute - Association for Applied Research, Science and Technology - €3,300,000.00 (AnoGov)

https://diariodarepublica.pt/dr/detalhe/anuncio-procedimento/1144-2024-838656841

Announcement no. 1154/2024, of January 25: Contract for the Design/Construction of the Wastewater Treatment Plant and Execution of the Santiago do Escoural Interceptor System - AgdA - Águas Públicas do Alentejo, S. A. - €2,296,100.00 (AcinGov)

https://diariodarepublica.pt/dr/detalhe/anuncio-procedimento/1154-2024-838972805

Announcement no. 1161/2024, of January 25: Alteration/expansion of a nursing home, day centre, home support and day care - CSM - Centro Social de Matas - €1,411,466.99 (AcinGov)

https://diariodarepublica.pt/dr/detalhe/anuncio-procedimento/1161-2024-838999280

Announcement no. 1170/2024, of January 25: Contract for the construction of the new building for the Centre for the Production and Dissemination of Knowledge of the Polytechnic Institute of Tomar - Polytechnic Institute of Tomar - €1,200,000.00 (AcinGov)

https://diariodarepublica.pt/dr/detalhe/anuncio-procedimento/1170-2024-838999330

Announcement no. 1233/2024, of January 26: Conversion of the S. Tiago Institute Building into a Residential Home – Holy House of Mercy of Sobreira Formosa - €1,800,000.00 (AcinGov)

https://files.diariodarepublica.pt/cp_hora/2024/01/019/417289065.pdf

Announcement no. 1254/2024, of January 26: Refurbishment and extension of the former pre-school building for the Murça GNR Territorial Post - Municipality of Murça - €1,127,836.56 (AcinGov)

https://files.diariodarepublica.pt/cp_hora/2024/01/019/417290093.pdf

Announcement no. 1258/2024, of January 26: Contract for the construction of a Residential Home for ARCIAL - A ARCIAL - Association for the Recovery of Disabled Citizens of Oliveira do Hospital - €2,900,000.00 (AcinGov)

https://files.diariodarepublica.pt/cp_hora/2024/01/019/417294402.pdf

Announcement no. 1290/2024, of January 29: Contract for the refurbishment and extension of buildings to install the southwestern business development and incubation centre (CEDI sw) - Municipality of Odemira - €3,679,428.86 (Vortal)

https://files.diariodarepublica.pt/cp_hora/2024/01/020/417281904.pdf

Announcement no. 1323/2024, of 29 January: Contract for the rehabilitation of housing units or buildings - 40 dwellings - Blocks 43 to 47, Bairro do Sobreiro - Operation 1st SIGA Right no. 62421 – Municipal Space - Urban Renewal and Patrimony Management, E. M., S. A. - €2,200,000.00 (AcinGov)

https://files.diariodarepublica.pt/cp_hora/2024/01/020/417295804.pdf

Announcement no. 1361/2024, of January 29: Annual renewal of Microsoft Software Assurance licensing - Army General Staff - €1,195,337.00 (AcinGov)

https://files.diariodarepublica.pt/cp_hora/2024/01/020/417298331.pdf

Announcement no. 1423/2024, of January 30: Rehabilitation of Santiago Market - Aveiro Municipality - €2,295,000.00 (AcinGov)

https://files.diariodarepublica.pt/cp_hora/2024/01/021/417288822.pdf

Announcement no. 1506/2024, of January 31: Public Procurement for  construction works in the residential structure for the elderly and home support service - Encosta da Estrela / Community Social Center of Peso – Community Social Center of Peso - €2,050,000.00 (Vortal)

https://files.diariodarepublica.pt/cp_hora/2024/01/022/417308918.pdf

Announcement no. 1512/2024, of January 31: Construction contract for the Vales do Rio senior residence - Vales do Rio Social Centre - €1,700,000.00 (Vortal)

https://files.diariodarepublica.pt/cp_hora/2024/01/022/417304349.pdf

Announcement no. 1521/2024, of January 31: Construction of 7 townhouses - Belo Horizonte - Rua José Coelho da Silveira - S. Pedro da Cova - Municipality of Gondomar - €1,100,896.03 (Vortal)

https://files.diariodarepublica.pt/cp_hora/2024/01/022/417303239.pdf

Announcement no. 1523/2024, of January 31: Construction of 28 townhouses - Belo Horizonte - Rua Campo do Alto - S. Pedro da Cova. - Municipality of Gondomar - €3,031,224.14 (Vortal)

https://files.diariodarepublica.pt/cp_hora/2024/01/022/417299206.pdf

Announcement no. 1548/2024, of January 31: Contract for the conversion of a building into a day care - U.F. Subportela, Deocriste and Portela Susã. - Municipality of Viana do Castelo - €1,502,500.00 (GovYear)

https://files.diariodarepublica.pt/cp_hora/2024/01/022/417310148.pdf

[1] Public Procurement with a base price of more than €1,000,000.00 (one million euros), except Public Tenders 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

Judgment of the Court of Justice (Fourth Chamber) of 11 January 2024, Case C-361/22: Reference for a preliminary ruling. Trade marks. Directive 2008/95/EC. Article 6 no. 1(c). Limitation of the effects of the trade mark. Use of the trademark to indicate the destination of goods or services. Directive (EU) 2015/2436. Article 14 no. 1 (c).

Summary:

Article 6(1)(c) of Directive 2008/95/EC of the European Parliament and of the Council of 22 October 2008 to approximate the laws of the Member States relating to trade marks must be interpreted as meaning that it covers use of the trade mark in the course of trade by a third party for the purpose of identifying or referring to, in accordance with honest practices in industrial or commercial matters, goods or services as those of the proprietor of that trade mark only when such use of the trade mark is necessary to indicate the intended purpose of a product marketed by that third party or of a service offered by that party.”.

https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62022CJ0361

Judgment of the Court of Justice (First Chamber) of 11 January 2024, Case C-537/22: Reference for a preliminary ruling. Common system of value added tax (VAT). Directive 2006/112/EC. Refusal of the right to deduct. Obligations of the taxable person. Duty of care. Burden of proof. Principles of fiscal neutrality and legal certainty. Primacy of EU law. Contradiction between the case law of a national court and EU law.

Summary:

“(1) The principle of the primacy of EU law must be interpreted as requiring a national court, which has exercised the power given by Article 267 TFEU, to set aside the legal assessments of a higher national court if it considers, in the light of the interpretation of a provision of EU law given by the Court in the form of a judgment or reasoned order within the meaning of Article 99 of its Rules of Procedure, that those assessments do not comply with EU law. However, that principle does not preclude national rules which merely require lower national courts to state reasons for any departure from those judgements.

2) Article 167, Article 168 (a) and Article 178 (a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added, read in the light of the principles of fiscal neutrality and legal certainty, must be interpreted as not precluding a practice whereby the tax authority refuses a taxable person the right to deduct value added tax (VAT) in respect of the acquisition of goods which have been supplied to him, on the grounds that the invoices relating to those purchases are unreliable, due to circumstances that demonstrate a lack of diligence attributable to that taxable person, which circumstances are, in principle, assessed taking into account a circular published by that authority for the attention of taxable persons, provided that:

- this practice and this circular do not jeopardise the authority's obligation to provide sufficient legal proof of the objective elements that allow it to conclude that the taxable person in question has committed VAT fraud, or that he knew or should have known that the transaction in question was part of that fraud;

- the above-mentioned practice and the above-mentioned circular do not place the onus on the same taxable person to carry out complex and in-depth checks on his co-contractor;

- the requirements applied by the same authority are in accordance with those laid down in the same circular; and

- the circular published for the attention of taxable persons was formulated in an unambiguous manner and its application was foreseeable for taxable persons.

3) Directive 2006/112 must be interpreted as meaning that:

- opposes, when the Tax Authority intends to refuse a taxable person the right to deduct input VAT on the grounds that that taxable person has participated in a "carousel" type of VAT fraud, that the Tax Authority limit itself to demonstrating that the transaction is part of a circular invoicing chain;

- it is up to the said Tax Authority, on the one hand, to characterise precisely the constituent elements of the fraud and to prove the fraudulent actions and, on the other, to demonstrate that the taxpayer actively participated in that fraud or that he knew or should have known that the acquisition of goods or services invoked to substantiate that right was part of that fraud, which does not necessarily imply identifying all the participants in the fraud and their respective actions."

https://eur-lex.europa.eu/legal-content/PT/TXT/HTML/?uri=CELEX:62022CJ0537

Judgment of the Court of Justice (Grand Chamber) of 16 January 2024, Case C-621/21: Reference for a preliminary ruling. Area of freedom, security and justice. Common asylum policy. Directive 2011/95/EU. Qualification for refugee status. Article 2 (d). Grounds for persecution. "Belonging to a particular social group". Article 10 no. 1 (d). Acts of persecution. Article 9 no. 1 and no. 2. Link between the motives and the acts of persecution or between the motives and the lack of protection in relation to such acts. Article 9 no. 3. Non-state actors. Article 6 (c). Conditions of eligibility for subsidiary protection. Article 2 (f). "Serious offence". Article 15 (a) and (b). Assessment of the application for international protection for the purposes of granting refugee status or subsidiary protection status. Article 4. Gender-based violence against women. Domestic violence. Threat of "honour crimes".

Summary:

“1. Article 10(1)(d) of Directive 2011/95/EU of the European Parliament and of the Council of 13 December 2011 on standards for the qualification of third-country nationals or stateless persons as beneficiaries of international protection, for a uniform status for refugees or for persons eligible for subsidiary protection, and for the content of the protection granted, must be interpreted as meaning that depending on the circumstances in the country of origin, women in that country as a whole and more restricted groups of women who share an additional common characteristic may be regarded as belonging to ‘a particular social group’, as a ‘reason for persecution’ capable of leading to the recognition of refugee status.

2. Article 9(3) of Directive 2011/95 must be interpreted as meaning that where an applicant claims a fear of being persecuted in his or her country of origin by non-State actors, it is not necessary to establish a link between one of the reasons for persecution referred to in Article 10(1) of that directive and such acts of persecution, if such a link can be established between one of those reasons for persecution and the absence of protection from those acts by the actors of protection referred to in Article 7(1) of that directive.

3. Article 15(a) and (b) of Directive 2011/95 must be interpreted as meaning that the concept of ‘serious harm’ covers the real threat to the applicant of being killed or subjected to acts of violence inflicted by a member of his or her family or community due to the alleged transgression of cultural, religious or traditional norms, and that that concept is therefore capable of leading to the recognition of subsidiary protection status, within the meaning of Article 2(g) of that directive."

https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:62021CJ0621&qid=1707922860929

Judgment of the Court of Justice (Second Chamber) of 25 January 2024, Case C-438/22: Reference for a preliminary ruling. Competition. Agreements, decisions and concerted practices. Article 101 TFEU. Fixing of minimum fees by a professional organisation of lawyers. Decision by an association of undertakings. Prohibition on a court ordering reimbursement of fees below those minimum amounts. Restriction of competition. Justification. Legitimate objectives. Quality of the services provided by lawyers. Implementation of the judgment of 23 November 2017, CHEZ Elektro Bulgaria and FrontEx International (C-427/16 and C-428/16, EU:C:2017:890). Invocability of the Wouters case law in the face of a restriction of competition by object.

Summary:

1. Article 101(1) TFEU, read in conjunction with Article 4(3) TEU, must be interpreted as meaning that, where a national court finds that a regulation fixing minimum amounts for lawyers’ fees, made mandatory by national legislation, is contrary to Article 101(1) TFEU, it is required to disapply that national regulation in respect of the party ordered to pay the costs of lawyers’ fees, including when that party did not sign any agreement for lawyers’ services and lawyers’ fees.

2. Article 101(1) TFEU, read in conjunction with Article 4(3) TEU, must be interpreted as meaning that national legislation which, first, does not allow a lawyer and his client to agree remuneration in an amount below the minimum amount laid down in a regulation issued by a professional organisation of lawyers such as the Visshia advokatski savet (Supreme Council of the Legal Profession) and, secondly, does not authorise the courts to order reimbursement of fees in an amount less than that minimum amount, must be deemed to constitute a restriction on competition ‘by object’ within the meaning of Article 101(1) TFEU. Where there is such a restriction, the legitimate objectives allegedly pursued by that national legislation may not be relied on in order to bring the conduct in question outside the scope of the prohibition on agreements, decisions and concerted practices which are restrictive of competition, laid down in Article 101(1) TFEU.

3. Article 101(2) TFEU, read in conjunction with Article 4(3) TEU, must be interpreted as meaning that, where a national court finds that a regulation fixing minimum amounts of lawyers’ fees, made mandatory by national legislation, disregards the prohibition laid down in Article 101(1) TFEU, it is required to disapply that national legislation, including when the minimum amounts provided for by that regulation reflect actual market prices for lawyers’ services."

https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62022CJ0438&qid=1707922957951

IV.2. Constitutional Court

Judgement of the Constitutional Court no. 25/2024, of January 16, Case no. 698/2022:

"On these terms and on these grounds, it is decided:

a) Not to declare unconstitutional Article 14 no. 9 of the Procedural Costs Regulation, as amended by Law No. 7/2012 of 13 February, in the interpretation contained in the judgment under appeal, according to which it imposes the obligation to pay the remainder of the court fee on the defendant who has fully won the case, obliging him to ask for the amount he has paid as part of the costs, when he has filed a counterclaim that has been partially dismissed; and, consequently,

b) Grant the appeal, and

c) Order the reform of the decision under appeal in accordance with the previous judgement of non-unconstitutionality."

https://www.tribunalconstitucional.pt/tc/acordaos/20240025.html

Judgement of the Constitutional Court no. 54/2024, of January 18, Case no. 1137/2022:

"On these terms and on these grounds, it is decided:

a) Not judge unconstitutional the rule in Article 97 no. 1 of the Code of Civil Procedure according to which the absolute lack of jurisdiction of the court may be argued by the parties, and known by the court, after a judgement on the merits of the case has been handed down; and, consequently,

b) Dismiss the appeal."

https://www.tribunalconstitucional.pt/tc/acordaos/20240054.html

IV.3. Judicial Courts

Judgement of the Supreme Court of Justice, of January 9, Case no. 293/16.1T8ORM.E1.S1: Offence of res judicata. Inventory. Property Rights. Immovable Asset. Claim Action. Neighbouring Building. Power of Attorney. Cancellation Action. Accidental Incapacity. Principal. Burden of Proof. Opposition to Judgements. Party Statements. Free Assessment of Evidence. Nullity of Judgement.

Summary:

"I - Decisions taken in inventory proceedings on the ownership of a property in the estate do not constitute res judicata preventing the assessment of claims formulated in an action to claim the same property with regard to its respective area in the confrontation with an neighbouring building, since there is no identity between such proceedings and the present proceedings in terms of request and cause of action.

II - Since those interested in the annulment of the power of attorney used by the grantees to draw up a deed of gift in their favour of a property have the burden of proving the principal's alleged state of accidental incapacity at the time the deed was drawn up, it is not clear from the expert evidence based on her medical history that the Alzheimer's disease from which she suffered was permanently affecting her.

III - The statements made by a party are subject to the principle of free assessment of the evidence (Article 466 no. 3 of the Civil Code)."

https://www.dgsi.pt/jstj.nsf/954f0ce6ad9dd8b980256b5f003fa814/e808f74883bbce9a80258aa1005c2ef0?OpenDocument

Judgement of the Supreme Court of Justice, of January 11, Case no. 2356/21.2T8PTM.E1.S1: Promissory Contract of Purchase and Sale. Mora. Public Deed. Admonitory Interpellation. Reasonable Deadline. Definitive Non-Compliance. Resolution of the Deal.

Summary:

"I - The Defendant is in default, the promissory purchaser who fails to schedule the deed of the definitive contract, despite the fact that the promissory contract states that it was her responsibility to schedule the deed within a maximum period of 2 months from the payment of the last instalment of the price due, having failed to do so either on that date or in the following years.

II - Since the Plaintiff set a reasonable deadline for the Defendant to fulfil its obligation, which was to set a date for the deed to be signed, otherwise the Defendant's provision would be considered definitively breached, the Defendant did nothing, and therefore there was a definitive breach on the part of the Defendant, with the Plaintiff having legal grounds to terminate the promissory contract he had signed with the Defendant."

https://www.dgsi.pt/jstj.nsf/954f0ce6ad9dd8b980256b5f003fa814/8b5732302863cbd780258aa3005e7c14?OpenDocument

Judgement of the Lisbon Court of Appeals, of January 11, Case no. 9921/21.6T8LRS.L1-4: Termination by the Employee. Just Cause for Termination. Form. Non-payment of wages. Moral harassment. Compensation for non-pecuniary damage.

Summary:

"1 - For the purposes of the regularization of the termination of the employment contract on just cause grounds, it is not enough for the employee to make a vague indication of unlawful behaviour or a reproduction of the rules violated,  it is necessary to specify the facts on which it is based, in an intelligible manner so that the employer can contradict them, if he so wishes, but also so that the court can assess them in the event that they are submitted to court.

2 - Employees wishing to terminate their employment contract on the grounds of a non-culpable failure to pay their wages on time are required to allege facts demonstrating the objective situation of late payment of wages, but also to allege facts that make it possible to at least characterise this failure to pay as serious.

3 - The insufficiency of the allegation of facts in the letter of termination of the employment contract and the consequent unlawfulness of this, does not prevent the facts alleged in the initial petition, which materialise that allegation, from being considered by the court for the assessment of the claim for compensation of non-pecuniary damage, based on the unlawfulness of the defendant's actions, namely moral harassment, and its effects on the plaintiff's legal sphere."

https://www.dgsi.pt/jtrl.nsf/33182fc732316039802565fa00497eec/1decb49ca1af67e980258aa7003e1994?OpenDocument

Judgement of the Lisbon Court of Appeals, of January 11, Case no. 15465/16.0T8LSB-D.L1-2: Renumeration of the Enforcement Agent. Additional renumeration.

Summary:

"I. Under penalty of nullity, a judgement must be minimally motivated in fact and in law, and only a judgement that lacks such motivation is null and void.

II. The intelligibility of writing corresponds to its comprehensibility, obscurity to its confusing nature and ambiguity characterises what lends itself to different interpretations, what is doubtful as to its meaning.

III. With regard to the remuneration for services rendered by the EA, this comprises a "fixed remuneration" and an "additional remuneration", the legislator having excluded the latter from the outset with regard to "enforcement proceedings for payment of a sum certain in which a prior summons has been issued, if the defendant makes full payment of the sum owed by the expiry of the time limit for opposing enforcement".

IV. Without disregarding other positions on the matter, this opinion takes the view that the additional remuneration of the EA necessarily presupposes the existence of a causal link between the activity concretely carried out by the EA and the cancellation of the execution, so that if the cancellation of the execution results from a transaction between the parties and this does not result from the concrete intervention of the EA, there is no place for the payment of additional remuneration to the EA.

V. The EA's services are subject to VAT, and this does not violate the right of access to justice and to the Courts, since that right does not preclude the existence of charges for recourse to the Courts, in accordance with the principle of causality - those who caused them or, in the alternative, those who benefit from them, bear such charges."

https://www.dgsi.pt/jtrl.nsf/33182fc732316039802565fa00497eec/6a93edcf32c97b9580258aac004f950b?OpenDocument

Judgement of the Lisbon Court of Appeals, of January 11, Case no. 23653/20.9T8LSB-B.L1-2: Opposition to Attachment. Lapsed Distraint.

Summary:

"1- An Lapsed distraint cannot be converted into an attachment.

2- The fact that the distraint has lapsed does not prevent the assets and/or rights which are the subject of the distraint from being seized in the context of the enforcement proceedings brought against the debtor, since said lapse does not mean that they cannot be subject to any judicial seizure in enforcement proceedings.

3- Thus, even if the precautionary and provisional seizure no longer subsists, due to the lapse of the attachment, the assets and/or rights must still be considered judicially seized, by virtue of their seizure in the enforcement proceedings, since such seizure subsists autonomously."

https://www.dgsi.pt/jtrl.nsf/33182fc732316039802565fa00497eec/efe2a5be6d33412180258aa800435873?OpenDocument

Judgement of the Coimbra Court of Appeals, of January 9, Case no. 83940/18.3YIPRT.C1: Joint Venture Agreements. Contract With Yourself. Interposed Person.

Summary:

"I - With regard to business entered into by a company with other companies of which its directors are partners, it is not sufficient for one of the company's directors to be a majority shareholder of the counterparty for it to be understood that that director is an indirect participant in that business.

II - Despite the fact that, given his status as a shareholder, he may be reflexively benefited by the contract concluded by "his" company with the company of which he is a director and that he is in a position where, given his status as majority shareholder, he has the power to influence the business will of "his" company, it is necessary to prove that this intervention resulted from an abusive use of the company's legal person as an authentic alter ego of that director, functioning as a mere vehicle for business intervention, that is, as an "interposed person".

III - Only when it is justified to use the institute of withdrawal or disregard of the legal personality when it intervenes as a front for the company, with the intention of hiding the participation and interest of the majority shareholder in carrying out the business with the company of which it is a director, can we say that this director intervened in the business through an "intermediary".

IV - And the justification for disregarding the legal personality will result from the fact that the intention behind the attribution of this personality is not verified in concrete terms, and the partner must be held responsible for the business acts formally carried out by the legal person."

https://www.dgsi.pt/jtrc.nsf/8fe0e606d8f56b22802576c0005637dc/ed2056059320d39480258aad005aa7b8?OpenDocument

 

IV.4. Administrative and Tax Courts

Judgement of the Supreme Administrative Court, of January 11, Case no. 0361/21.8BECBR: Municipal Property Tax. Land for construction. Valuation.

Summary:

"I - Article 45 of the CIMI is the specific rule governing the determination of the taxable asset value of building land.

II - Pursuant to Article 45 no. 1 of the CIMI, the VPT of building land is the sum of the value of the building's footprint and the value of the land adjacent to the building, which does not include the value of the square metre of the building's footprint.

III - The concept of "value of authorised or planned buildings", referred to in Article 45 no. 2 of the CIMI, is not equivalent to the value of "built buildings", mentioned in Article 39 of the same Code.

IV- Paragraph 2 of article 45 of the CIMI supports this view, since the value of the authorised or planned construction corresponds to the value of the building itself, determined according to the average construction cost per square metre, and not to the base value of the building already constructed, which, in turn, already includes the weighting of the value of the square metre of the land on which the building stands. 45 of the CIMI) is completely different from the concept of the "base value of built-up property" (art. 39 of the CIMI)."

https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/fa391ca02c9d0f7880258aa200484eb8?OpenDocument

Judgement of the Supreme Administrative Court, of January 11, Case no. 0431/20.0BELLE: Corporate Tax. Fiscal Transparency. Contributions. Deduction.

Summary:

"I - The tax transparency regime applies obligatory to companies resident in Portugal that are duly identified in article 6, no. 1, of the C.I.R.C., among which are professional companies, such as companies formed by lawyers (cf. article 6, no. 4, (a), of the C.I.R.S.), all taking into account the list of professional activities referred to in article 151 of the C.I.R.S. (cf. article 151, no. 1, of the C.I.R.S.), no.4, (.a), of the C.I.R.C.), all taking into account the list of professional activities referred to in art.151 of the C.I.R.S. (cfr. ordinance 1011/2001, de 21/8 - no.6 of the table on lawyers and solicitors), and provided that all the natural person partners are professionals in that activity.

II - As is now expressly stated in article 20.6 of the CIRS, the imputation as net income in category B of the amounts earned by lawyers from the law firms where they carry out their professional activity does not harm the possibility of deduction by them of the obligatory contributions to social protection schemes that they have demonstrably incurred, in cases where they carry out their professional activity through a company subject to the tax transparency regime, covered by the provision of article 6 of the CIRC, provided that these amounts have not been deducted otherwise, namely as expenses or losses within the law firm, of the C.I.R.C., as long as these amounts have not been deducted in any other way, namely as expenses or losses, within the law firm, i.e. in the context of the I.R.C. and under Article 23 of the same law."

https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/b78d40b3675c9ed480258aa2004a53ac?OpenDocument

Judgement of the Supreme Administrative Court, of January 11, Case no. 0243/18.0BESNT: Legal challenge. Personal Income Tax. Capital gains. Expenses. Contractual penalty. Sale of Assets. Property.

Summary:

"I - For the purposes of determining capital gains subject to tax, the acquisition value is increased by the costs of valuing the assets, proven to have been realised in the last 5 years and the necessary and effectively incurred expenses inherent to the acquisition and sale, in the situations provided for in article 10 no. 1 a) of the CIRS - article 51 a) of the same law.

II - Expenses inherent to the disposal are those that are inseparable from the disposal, that have an intrinsic relationship with it, not merely an extrinsic one, and that are inseparable from it.

III - The expenses incurred with the payment of compensation to which the Appellant and others were condemned and the costs of the aforementioned commercial arbitration proceedings cannot be considered as necessary expenses inherent to the sale, since they are not deductible in determining taxable income (capital gains) in personal income tax, insofar as these expenses were only necessary following the breach of obligations by the Appellant and Others under the contract mentioned in the case file."

https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/002bdc4ea209ec6380258aa20051ae5d?OpenDocument

Judgement of the Southern Central Administrative Court, of January 11, Case no. 1042/07.0BELRS: Tax Benefits. Exemption. Disabled. Termination of the Benefit for Non-Compliance. Principle of Justice.

Summary:

"I- The right to tax benefits must relate to the date on which the respective assumptions are verified, and regardless of the nature of the tax benefits themselves, if there are tax debts and the legality of the debt is not under discussion and guaranteed by means of an adequate instalment, they do not take effect in the year in which their assumptions occur (cf. articles 4, 11, 11a, 12 no. 5, 6 and 7 of the EBF);

II- The letter of the law is peremptory and clearly tells us that in order to prevent the tax benefit from being disregarded, it is necessary not only for the debt to be the subject of an administrative or judicial dispute, but also for a suitable guarantee to have been provided, and it is certain that the reimbursement of any costs associated with the improper provision of a guarantee can be the subject of reparation under the terms of article 53, paragraphs 1 and 2 of the LGT.

III- The application of the principle of justice implies a case-by-case assessment, and in the case of tax benefits it should be borne in mind that tax benefit rules deserve autonomous treatment because they are anti-systematic rules by definition, and are in permanent tension with the principle of ability to pay, which they derogate from as a standard in the distribution of tax.

IV- Since there is no absolutely unacceptable normative solution in this case that conflicts with the structural values of the legal system, the liquidation act does not contain any vice, nor does it reflect any violation of the principles of proportionality, trust and justice, and there is nothing evident in the evidence that would legitimise the annulment of the contested act."

https://www.dgsi.pt/jtca.nsf/170589492546a7fb802575c3004c6d7d/c160c8fc59f4892880258aa6005221c0?OpenDocument

Judgement of the Southern Central Administrative Court, of 11 January, Case no. 283/10.8 BELRS:             Payments to non-resident entities subject to a privileged tax regime. Special anti-abuse rule. Reversal of the burden of proof. Deductibility of costs.

Summary:

"I- It follows from article 59 no. 1 of the CIRC that payments to non-resident entities subject to a privileged tax regime are not deductible for the purposes of determining taxable profit, unless it is proven, on the one hand, that such charges correspond to operations actually carried out and, on the other hand, that they are not of an abnormal nature or of an exaggerated amount.

II- In the situations identified in I), there is an inversion of the burden of proof, with the AT benefiting from a presumption in its favour.

III- The legislator has enshrined a special anti-abuse rule, in the sense that these expenses are not deducted from the outset for the purposes of determining taxable profit. The taxpayer must therefore demonstrate the concrete and effective importance of the advantages given by the contract and prove that these costs constitute fair remuneration for these advantages, namely by making a real comparison with the costs of similar services on the market, even though no specific formalism is required in the proof to be produced.

IV- If, by combining documentary and testimonial evidence, it is possible to attest to the real importance of the advantages conferred by the contract and to prove that the charges established constitute fair remuneration for these advantages, with no abnormal or exaggerated behaviour, this is sufficient to justify and substantiate the deductibility of the costs, hence the subsumption in the aforementioned article 59, no. 1 of the CIRC."

https://www.dgsi.pt/jtca.nsf/170589492546a7fb802575c3004c6d7d/3ae6f28e86dc613480258aa6005242d7?OpenDocument

V. BRIEFS
V.1. DOCTRINE
V.1.1.  Monographs and Periodicals

Ana Filipa Morais Antunes, Alteração das Circunstâncias, Vulnerabilidade Negocial e Tutela da Parte Lesada, Almedina, January 2024.

André Alfar Rodrigues, O Regime da Proteção dos Denunciantes, Almedina, January 2024.

António Brito Neves, Prova por Privados - Da admissibilidade em Processo Penal de meios de prova obtidos por particulares, Almedina, January 2024.

Diogo Leite de Campos, Créditos Futuros, Titularização e Regime Fiscal, Almedina, January 2024.

Filipe Santos Rocha, Negócios entre a Sociedade e os Sócios, Almedina, January 2024.

José António Gonçalves, António Garcia Pereira and David Falcão, Introdução ao Direito, Almedina, January 2024.

José Casalta Nabais, Estado de Direito, Estado Fiscal e Deveramental de Pagar Impostos, Almedina, January 2024.

João Pateira Ferreira, Manuel Cabugueira, Nuno Castro Marques and Miguel Moura e Silva, Manuel de Regulação e Concorrência, Almedina, January 2024.

Maria de Assunção do Vale Pereira, Textos de Direito Internacional, Almedina, January 2024.

Maria João Antunes, Penas e Medidas de Segurança, Almedina, January 2024.

IV.1.2. Generic Guidelines & Cia

Circular Letter no. 40121/2024, of January 10, by order of the Deputy Director-General of the Property Tax Area

Subject: IMT - Practical scales in force from 1 January 2024.

https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_40121_2024.pdf

Circular Letter no. 25018/2024, of January 10, by order of the Deputy Director-General of the Tax Management Area - Indirect Taxes

Subject: VAT - State Budget for 2024. Amendments to the VAT Code and Complementary Legislation.

https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_25018_2024.pdf

Notice no. 1850/2024, of January 25, by order of the Directorate-General for Treasury and Finance

Subject: Supplementary rates of default interest in force in the first half of 2024.

https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/Documents/Aviso_1850_2024.pdf

Circular No. 20263/2024, of January 29, by order of the Deputy Director-General of the Income Tax Area

Subject: Changes to the Model 10, Model 25, Model 37, Model 39, and Model 44 declarations.

https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_20263.pdf

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

On January 18, the Council of Ministers approved the decree-law that establishes the legal framework for the Incentive Programme for Public Collective Passenger Transport (Incentiva+TP), replacing the Programme to Support Fare Reduction (PART) in public collective passenger transport and the Programme to Support the Densification and Strengthening of Public Transport Supply (PROTransP).

On the same day, the Council of Ministers also approved the Regulatory Decree that creates the commemorative medal for participation in the military actions of 25 April 1974, on the occasion of its 50th anniversary.

https://www.portugal.gov.pt/pt/gc23/governo/comunicado-de-conselho-de-ministros?i=595

V.2.2. Industrial Property

On January 15, provisional statistics on Industrial Property Rights (IPR) applications and grants were released, updated to December 2023, including the following:

i) In 2023, 904 applications for national inventions were filed and 193 national inventions were granted, compared to 216 granted in 2022;

ii) The number of European Patent validations filed in Portugal in 2023 fell by 21.3 per cent year-on-year (2,985 in 2023, 3,792 in 2022);

iii) There were 20,924 applications for registration of National Trademarks and Other Distinctive Trade Signs (OSDC) in 2023, representing an increase of 3.4%. In the same period, 16,079 National Trademarks and OSDCs were granted (16,055 in 2022);

iv) The number of objects included in National Design applications rose from 1,050 in 2022 to 808 in 2023.

All the statistical reports (annual and half-yearly) and monthly data on Industrial Property Rights applications and grants are available at the IP Observatory.

https://inpi.justica.gov.pt/Noticias-do-INPI/Direitos-de-Propriedade-Industrial-janeiro-a-dezembro-2023

On January 22, the European Union Intellectual Property Office (EUIPO) opened the 2024 edition of the European Union Fund to support the protection of Industrial Property Rights of Small and Medium-sized Enterprises (SMEs), which will run until 6 December 2024. The estimated budget for this initiative in 2024 is 20 million euros.

In the 2023 edition in Portugal, 1,145 applications were submitted to this Fund, an increase of 64 per cent compared to 2022 (700).

https://inpi.justica.gov.pt/Noticias-do-INPI/Fundo-PME-2024-candidaturas-abertas


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