I. EDITORIAL – EXEMPTION FROM MUNICIPAL TAX ON THE ONEROUS TRANSFER OF REAL ESTATE AND STAMP TAX ON THE PURCHASE OF PERMANENT HOUSING BY PEOPLE UP TO THE AGE OF 35 YEARS OLD; TAX MEASURES TO BOOST THE CAPITAL MARKETS
The month of June was characterized, in legislative terms, by the publication of Law no. 30-A/2024, of June 20, which authorises the government to exempt the municipal tax on the onerous transfer of real estate and the stamp tax on the purchase of permanent housing by people up to the age of 35 years old, by amending the Municipal Property Transfer Tax Code and the Stamp Tax Code, and by the publication of Law no. 31/2024, of June 28, which approves tax measures to boost the capital markets, amending the Personal Income Tax Code and the Tax Benefits Statute.
Also noteworthy, at a legislative level, are:
- Decree-Law no. 37-A/2024, of June 3, which amends Law no. 23/2007, of July 4, revoking residence permit procedures based on interest manifestations;
- Law no. 30/2024, of June 6, which amends the Legal Regime for Parliamentary Inquiries, approved by Law no. 5/93, of March 1;
- Ordinance no. 170/2024/1, of June 20, which determines the values of the coefficients to be used to update annual salaries.
Whitin the scope of case law, the month of June is highlighted by the Judgement of the Constitutional Court no. 432/2024, of June 5, Case no. 406/2024, in which it was decided: "To dismiss the complaint, confirming the single decision that did not find unconstitutional the rule extracted from the combination of articles 400, no. 1, point f), and 432, no. 1, point b), both of the Criminal Procedure Code, to the effect that an appeal to the Supreme Court of Justice is not admissible against judgements handed down on appeal by the courts confirming a decision of the lower court and imposing a prison sentence of no more than 8 years”.
Finally, in Miscellaneous, it is worth highlighting the meeting of the Council of Ministers on June 20 to discuss and adopt the Anti-Corruption Agenda, which presents more than 30 measures that promote integrity and transparency in governance, political accountability and the fight against corruption in all its forms.
II. LEGISLATION
Decree-Law no. 37-A/2024, of June 3: Amends Law no. 23/2007, of July 4, revoking residence permit procedures based on interest manifestations.
https://files.diariodarepublica.pt/1s/2024/06/10601/0000200003.pdf
Law no. 30/2024, of June 6: Amends the Legal Regime of Parliamentary Inquiries, approved by Law no. 5/93, of March 1.
https://files.diariodarepublica.pt/1s/2024/06/10900/0000300004.pdf
Resolution of the Assembly of the Republic no. 35/2024, of June 6: Recommends that the government set up offices for victims of domestic violence in investigation and prosecution departments throughout Portugal.
https://files.diariodarepublica.pt/1s/2024/06/10900/0000500005.pdf
Decree-Law no. 39/2024, of June 6: Proceeds with the second amendment to Decree-Law no. 5/2023, of January 25, providing for the possibility of integrating consultants into the technical secretariats of Portugal 2030 operational programmes.
https://files.diariodarepublica.pt/1s/2024/06/10900/0000600007.pdf
Resolution of the Council of Minsters no. 73/2024, of June 14: Appoints a credit mediator.
https://files.diariodarepublica.pt/1s/2024/06/11400/0000600007.pdf
Ordinance no. 164/2024/1, of June: 14 Amends the Regulations for the "Agendas for Business Innovation" Incentive System, approved by Ordinance no. 43-A/2022, of January 19.
https://files.diariodarepublica.pt/1s/2024/06/11400/0001700018.pdf
Ordinance no. 169/20241, of June 19: Proceeds with the third amendment to Ordinance no. 286/2017, of September 28, in its current wording.
https://files.diariodarepublica.pt/1s/2024/06/11700/0000200011.pdf
Ordinance no. 170/29024/1, of June 20: Determines the values of the coefficients to be used for updating annual salaries.
https://files.diariodarepublica.pt/1s/2024/06/11800/0000200006.pdf
Law no. 30-A/2024, of June 20: Authorises the government to exempt the municipal tax on the onerous transfer of real estate and the stamp tax on the purchase of permanent housing by people up to the age of 35, by amending the Municipal Property Transfer Tax Code and the Stamp Tax Code.
https://files.diariodarepublica.pt/1s/2024/06/11801/0000200003.pdf
Decree-Law no. 41/2024, of June 21: Establishes a special regime for the admission of medical staff, in the category of assistant in the medical career of public business entities integrated in the National Health Service and in the special medical career.
https://files.diariodarepublica.pt/1s/2024/06/11900/0000200006.pdf
Ordinance no. 170-A/2024/1, of June 21: Second amendment to Ordinance no. 135/2022, of April 1, which regulates the duties of collecting and communicating information between the "Recover Portugal" Mission Structure and the Tax and Customs Authority (AT), as well as the specific conditions of the mechanism for transferring the amount equivalent to value added tax (VAT).
https://files.diariodarepublica.pt/1s/2024/06/11901/0000200004.pdf
Law no. 31/2024 of June 28: Approves tax measures to boost the capital markets, amending the Personal Income Tax Code, the Stamp Tax Code and the Tax Benefits Statute.
https://files.diariodarepublica.pt/1s/2024/06/12400/0000300011.pdf
III. Public Procurement1 [NEW]
Announcement no. 11112/2024, of June 4: Contract for the construction of the main hangar for the HUB AZUL ocean basin in Leixões - Pole 2 multipurpose tank - INESC TEC - Institute for Systems and Computer Engineering, Technology and Science - €4,968,104.89 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/107/417764908.pdf
Announcement no. 11198/2024, of June 5: PRR - Contract for the Construction of an Accommodation Block at the Practical Police School - Torres Novas - PSP - Public Security Police - € 2,500,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/108/417766511.pdf
Announcement no. 11226/2024, of June 5: Acquisition of services, on a freelance basis, in the areas of law/solicitorship, civil engineering and architecture for the Institute for the Financial Management of Social Security - Institute for the Financial Management of Social Security, IP - € 333,392.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/108/417755293.pdf
Announcement no. 11334/2024, of June 6: Requalification of Pinheiro Primary and Secondary School - Municipality of Penafiel - €3,644,400.69 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/109/417770594.pdf
Announcement no. 11336/2024, of June 6: Requalification of Paço de Sousa Basic School - Municipality of Penafiel - €3,538,598.27 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/109/417770294.pdf
Announcement no. 11383/2024, of June 6: Construction of 51 dwellings - Neighbourhood da Fraternidade - Guarda - Guarda Municipality - €7,434,169.78 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/109/417763725.pdf
Announcement no. 11469/2024, of June 7: Contract 109/GEBALIS/2024 - Neighbourhood Rego C - Building rehabilitation and conservation works - GEBALIS - Lisbon Municipal Housing Lease Management, E.M., S.A. - €1,684,386.85 (GovYear)
https://files.diariodarepublica.pt/cp_hora/2024/06/110/417773048.pdf
Announcement no. 11475/2024, of June 7: Infantado Basic School - Renovation and Construction of a New Kindergarten - Loures City Council - € 5,651,741.75 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/110/417755463.pdf
Announcement no. 11483/2024, of June 7: Contract for the Adaptation and Rehabilitation of the former primary school (Escola da Madalena), located at Rua Padre Franklim, 38, parish and municipality of Paredes, for the construction of collective housing, more specifically 19 collaborative dwellings, organised into nearby independent housing units. – Holy House of Mercy of Paredes - €1,576,500.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/110/417776515.pdf
Announcement no. 11484/2024, of June 7: Contract for the Total Rehabilitation of the Free Rent Building at Rua dos Lusíadas n.º 24 Queluz - Institute for the Financial Management of Social Security, IP - €1,320,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/110/417759449.pdf
Announcement no. 11505/2024, of June 7: 24.DF.02 - Acquisition of health insurance services - TRATOLIXO – Solid Wate Treatment, EIM - €1,318,678.74 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/110/417772773.pdf
Announcement no. 11599/2024, of June 11: CONTRACT FOR THE CONSTRUCTION OF THE ISCTE-SINTRA RESIDENTIAL AND BUSINESS CAMPUS" - ISCTE - Instituto Universitário de Lisboa - €11,700,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/111/417776434.pdf
Announcement no. 11600/2024, of June 11: Acquisition of services for the implementation of phase 2 of the Digital Transformation Action Plan, between 2024 and 2026 - Institute for Financing Agriculture and Fishing - IFAP, I. P. - €6,000,000.00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/111/417762859.pdf
Announcement no. 11601/2024, of June 11: Acquisition, installation, configuration and maintenance of technological infrastructure, hardware, software and furniture equipment for the operation of the specialised computer technology centre to be built at Agrupamento de Escolas Dr. Serafim Leite - Agrupamento de Escolas Dr. Serafim Leite, São João da Madeira - €1,024,400.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/111/417777382.pdf
Announcement no. 11607/2024, of June 11: Contract for the provision of insurance services - batch procedure - Municipality of Santo Tirso - €1,708,404.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/111/417777714.pdf
Announcement no. 11622/2024, of June 11: Contract for the Refurbishment and Expansion of São João do Estoril Secondary School - Cascais Municipality - €12,200,000.00 (Acin Gov)
https://files.diariodarepublica.pt/cp_hora/2024/06/111/417782728.pdf
Announcement no. 11976/2024, of June 14: Contract for Demolition, Construction, Expansion and Remodelling of the Santa Clara Social Complex, of Holy House of Mercy of Funchal – Holy House of Mercy of Funchal - € 12,047,763.02 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/114/417791954.pdf
Announcement no. 12054/2024, of June 14: Contract for the Adaptation of the Old Hospital to an ERPI – Holy House of Mercy of Mafra - € 3,399,578.20 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/114/417793817.pdf
Announcement no. 12093/2024, of June 17: Provision of services for special (adapted) transport for students in the Municipality of Odivelas, via DEIS/DE - Municipality of Odivelas - €1,607,115.00 (Vortal)
https://files.diariodarepblica.pt/cp_hora/2024/06/115/417788828.pdf
Announcement no. 12095/2024, of June 17: Design-build contracts for residential buildings at Rua Tenente Beirão (Lot 1) and Rua da República/Teófilo de Braga (Lot 2) - Municipality of Pinhel - €1,797,522.50 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/115/417792042.pdf
Announcement no. 12101/2024, of June 17: 24.DF.02_A - Acquisition of health insurance services - TRATOLIXO – Solid Waste Treatment, EIM - €1,318,678.74 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/115/417799374.pdf
Announcement no. 12104/2024, of June 17: Acquisition of Specialised School Transport Services for the 2024/2025, 2025/2026 school year and the first period of 2026/2027 - TUB - Braga Urban Transport Company - € 5,000,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/115/417798953.pdf
Announcement no. 12105/2024, of June 17: International public procurement for the acquisition of non-life insurance services - SIMAS Oeiras and Amadora - €1,192,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/115/417799788.pdf
Announcement no. 12130/2024, of June 17: Contract for the construction of the Freiras Santa Clara Development - 2nd Phase under the 1st Right Programme - Programme to Support Access to Housing", defined in accordance with Vila do Conde's Local Housing Strategy under the 1st Right Programme - located in Rua Freiras de Santa Clara. – Holy House of Mercy of Vila do Conde - €8,300,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/115/417802807.pdf
Announcement no. 12212/2024, of June 17: Acquisition of specialised legal services to verify the legal compliance of procedures for the formation and execution of public contracts by the final beneficiaries of the PRR's 360º accessibility investment, in which the INR assumes the role of intermediary beneficiary. - National Institute for Rehabilitation, I. P. - € 80,708.13 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/115/417805529.pdf
Announcement no. 12260/2024, of June 18: 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 - €1,350,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/116/417808397.pdf
Announcement no. 12265/2024, of June 18: Execution of the contract for "Ecovia International of Tâmega and Corgo between the northern limit of the municipality of Vila Real and the city of Peso da Régua" - Municipality of Vila Real - €1,828,310.21 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/116/417804119.pdf
Announcement no. 12422/2024, of June 20: Acquisition of insurance services for the Municipality of Almada - Almada City Council - €2,934,400.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/118/417807651.pdf
Announcement no. 12472/2024, of June 20: Rehabilitation of EB 2/3 Prof. Mendes Ferrão - Municipality of Arganil - €2,579,747.11 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/118/417819331.pdf
Announcement no. 12514/2024, of June 20: Contract for the Construction of the Sorraia Walkways - Municipality of Coruche - €1,081,098.84 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/118/417818424.pdf
Announcement no. 12526/2024, of June 21: Rehabilitation of the former Justino Garage Building for an Arts Workshop - Municipality of Oliveira de Azeméis - €1,963,344.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/119/417821323.pdf
Announcement no. 12592/2024, of June 21: Execution of works, divided into 4 lots - Municipality of Vizela - €2,416,958.16 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/119/417822539.pdf
Announcement no. 12598/2024, of June 21: Contract for the refurbishment of a Residential Structure for the Elderly - Odivelas Home - Luiz Pereira Motta Association - €2,463,541.71 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/119/417823754.pdf
Announcement no. 12602/2024, of June 21: Contract for Neighbourhood of Santa Isabel - Collaborative Community - Holy House of Mercy of Fundão - €1,750,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/119/417823105.pdf
Announcement no. 12616/2024, of June 21: Requalification of the EB 2/3 D. Pedro IV Sports Pavilion - Municipality of Vila do Conde - € 2,161,782.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/119/417825155.pdf
Announcement no. 12631/2024, of June 21: Extension/Adaptation of the Home for the Elderly of the Holy House of Mercy of Carrazeda de Ansiães – Holy House of Mercy of Carrazeda de Ansiães - € 3,200,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/119/417825325.pdf
Announcement no. 12686/2024, of June 24: Loures Municipal Sports Complex (Design and Construction) - Loures City Council - €6,060,660.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/120/417814058.pdf
Announcement no. 12707/2024, of June 24: Contract for the construction of 52 flats in lots 1 and 2 of the Detráz os Mosteiros multi-family housing development, located at Largo das Freiras, parish of Matriz, municipality of Ribeira Grande - Regional Secretariat for Youth, Housing and Employment - €6,700,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/120/417825609.pdf
Announcement no. 12708/2024, of June 24: Infrastructure, construction of 39 dwellings and demolition contract for the 3rd phase of the urban and housing conversion of Meighbourhood Nossa Senhora de Fátima, Santa Cruz, Praia da Vitoria, Terceira Island, Autonomous Region of the Azores - Regional Secretariat for Youth, Housing and Employment - €7,728,380.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/120/417826402.pdf
Announcement no. 12712/2024, of June 24: Construction contract for 15 houses on lots 1 to 15 of the Achadinha subdivision, parish of Achadinha, municipality of Nordeste, São Miguel Island - Regional Secretariat for Youth, Housing and Employment - €2,505,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/120/417827407.pdf
Announcement no. 12774/2024, of June 24: Urbanisation Works for the Allotment for the Construction of 6 Controlled Cost Housing Blocks and 15 Houses - Entroncamento Municipality - €1,297,854.06 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/120/417829521.pdf
Announcement no. 12777/2024, of June 24: School Park - EB 2.º and 3.º Ciclo School - Municipality of Castanheira de Pera - €3,177,124.89 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/120/417828258.pdf
Announcement no. 12793/2024, of June 25: Rehabilitation of the Lamego Museum - Municipality of Lamego - € 1,528,327.62 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/121/417826208.pdf
Announcement no. 12839/2024, of June 25: Construction of CACI Bomporto – Bomporto Social Solidarity Cooperative, Crl - €1,700,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/121/417836447.pdf
Announcement no. 12918/2024, of June 26: PUBLIC PROCUREMENT FOR THE SIGNING OF A FRAMEWORK AGREEMENT FOR THE PERFORMANCE OF MAINTENANCE WORKS - Metro do Porto, S. A. - €3,995,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/122/417838804.pdf
Announcement no. 12947/2024, of June 26: Provision of hygiene and cleaning services - General Secretariat of the Ministry of Labour, Solidarity and Social Security - €40,624,132.44 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/122/417815743.pdf
Announcement no. 12951/2024, of June 26: PROJECT FOR THE CONSTRUCTION OF MULTIFAMILY HOUSING ON LOTS 1, 59 AND 60 OF THE VILLAGE OF SÃO PEDRO, FREGUESIA DA MAIA, MUNICIPALITY OF RIBEIRA GRANDE, ISLAND OF SÃO MIGUEL - Regional Secretariat for Youth, Housing and Employment - €2,500,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/122/417830606.pdf
Announcement no. 12961/2024, of June 26: CELEBRATION OF A FRAMEWORK AGREEMENT FOR THE RENTING OF CARS - Hospital Common Use Service - €1,200,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/122/417828371.pdf
Announcement no. 12967/2024, of June 26: PRC_0124/2024_GAE-AR1116 - Contract for the Design/Construction of the Wastewater Treatment Plant Sludge Recovery Unit - Cachão Composting Plant (Mirandela) - Águas do Norte, S. A. - €1,470,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/06/122/417838934.pdf
Announcement no. 13119/2024, of June 28: Design contract - construction of the new building for UCA – Local Health Unit of Alto Ave, E. P. E. E. - €9,861,800.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/124/417826938.pdf
Announcement 13124/2024, of June 28: EN103 – ROAD JUNCTION WITH THE EN204 (KM24+880) AND BRAGA (KM38+100). REHABILITATION - Infraestruturas de Portugal, S. A. - €9,400,00.00 (GovYear)
https://files.diariodarepublica.pt/cp_hora/2024/06/124/417835475.pdf
Announcement no. 13167/2024, of June 28: Construction Contract for the Reguengos de Monsaraz Hydraulic Circuit (Furada Reservoir - Vigia Reservoir) and Vendinha and Montoito Irrigation Blocks - EDIA - Alqueva Development and Infrastructure Company, S. A. - €19,200,000 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/124/417839663.pdf
Announcement no. 13187/2024, of June 28: Acquisition of insurance services for the Municipality of Almada - Municipality of Almada - €2,934,400.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/06/124/417840634.pdf
[1] Public Tenders 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
Judgment of the Court (Fifth Chamber), of June 6, Case C-547/22: Reference for a preliminary ruling. Review procedures in respect of the award of public supply and public works contracts. Directive 89/665/EEC. Article 2 no. 1 (c). Compensation awarded to a tenderer unlawfully excluded from a procedure for the award of a public contract. Scope. Loss of opportunity.
Summary:
”Article 2 no. 1 (c) of Council Directive 89/665/EEC of 21 December 1989 on the coordination of the laws, regulations and administrative provisions relating to the application of review procedures to the award of public supply and public works contracts, as amended by Directive 2007/66/EC of the European Parliament and of the Council of 11 December 2007, must be interpreted as: precluding national legislation or a national practice which excludes the possibility, as a matter of principle, for a tenderer excluded from a procedure for the award of a public contract because of an unlawful decision of the contracting authority, of being compensated for the damage suffered as a result of the loss of the opportunity to participate in that procedure with a view to obtaining the contract concerned.”
https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62022CJ0547
Judgment of the Court (Sixth Chamber), June 13, Joined Cases C-331/22 and C-332/22: Reference for a preliminary ruling. Directive 1999/70/EC. Framework Agreement on fixed-term work concluded by ETUC, UNICE and CEEP. Fixed-term employment contracts in the public sector. Interim civil servants. Clause 5. Measures to prevent and penalise the improper use of successive fixed-term employment contracts or relationships.
Summary:
“1) Clause 5 of the framework agreement on fixed-term work, concluded on 18 March 1999, which is annexed to Council Directive 1999/70/EC of 28 June 1999 concerning the framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP, must be interpreted as not precluding national legislation in accordance with which recourse to successive fixed-term employment contracts or relationships in the public sector becomes abusive where the public administration concerned does not comply with the time limits laid down in national law for filling the post occupied by the temporary worker concerned, since, in such a situation, those successive fixed-term employment contracts or relationships cover needs of that administration that are not temporary, but fixed and permanent.
2) Clause 5 of the framework agreement on fixed-term work, concluded on 18 March 1999, which is annexed to Directive 1999/70, read in the light of the principle of proportionality and the principle that the damage suffered must be made good, must be interpreted as precluding national case-law and legislation that provide as measures intended to penalise the improper use of successive fixed-term employment contracts or relationships, respectively, the continued employment of the worker concerned until selection procedures are organised and closed by the employing administration, as well as the organisation of such procedures and the payment of financial compensation that sets a double ceiling solely in favour of that worker who is unsuccessful in those procedures, where those measures are not proportionate or sufficiently effective and dissuasive measures to guarantee the full effectiveness of the rules adopted pursuant to clause 5.
3) Clause 5 of the framework agreement on fixed-term work, concluded on 18 March 1999, which is annexed to Directive 1999/70, read in the light of Article 47 of the Charter of Fundamental Rights of the European Union, must be interpreted as meaning that, in the absence of adequate measures provided for in national law to prevent and, where appropriate, penalise, pursuant to clause 5, abuse arising from the use of successive fixed-term employment contracts or relationships, the conversion of those successive fixed-term contracts or relationships into an employment contract or relationship of indefinite duration is capable of constituting such a measure, provided that that conversion does not entail an interpretation of national law that is contra legem.”
https://eur-lex.europa.eu/legal-content/PT/TXT/HTML/?uri=CELEX:62022CJ0331
IV.2. Constitutional Court
Judgement of the Constitutional Court no. 432/2024, June 5, Case no. 406/2024:
"In view of the above, it is decided:
a) To dismiss the complaint, confirming the single decision that did not find unconstitutional the rule extracted from the combination of articles 400, no. 1, point f), and 432, no. 1, point b), both of the Criminal Procedure Code, to the effect that an appeal to the Supreme Court of Justice is not admissible against judgements handed down on appeal by the courts confirming a decision of the lower court and imposing a prison sentence of no more than 8 years”
b) Order the claimant to pay costs, setting the court fee at 20 units of account, without prejudice to any legal aid he may receive."
https://www.tribunalconstitucional.pt/tc/acordaos/20240432.html
Judgement of the Constitutional Court no. 444/2024, June 5, Case no. 344/2023:
“In view of the above, it is decided:
a) Declare unconstitutional, for violation of the provisions of Article 20 no. 1 of the Constitution, in conjunction with the principle of proportionality, the rule of Article 27 no. 2 of Law 34/2004 of 29 July, insofar as it absolutely excludes the production of testimonial evidence; and, consequently,
b) Dismiss the appeal."
https://www.tribunalconstitucional.pt/tc/acordaos/20240444.html
Judgement of the Constitutional Court no. 466/2024, June 19, Case no. 402/21:
"For the foregoing reasons, it is decided:
i) To not declare unconstitutional the rule that emerges from the provisions of articles 1, no. 2, and 5 of Decree-Law no. 218/99, of 15 June, as amended by Law no. 64-B/2011, of 30 December, according to which in the collection of debts by institutions and services integrated into the National Health Service through the application of the legal regime of injunctions, such entities benefit from a legal regime of allegation and proof according to which it is up to the creditor to merely allege the fact that generates responsibility for the charges and to prove the provision of health care; and consequently;
ii) Grant the appeal."
https://www.tribunalconstitucional.pt/tc/acordaos/20240466.html
IV.3. Judicial Courts
Judgement of the Supreme Court of Justice, of June 4, Case no. 6245/21.2T8PRT.P1.S1: Non-contractual liability. Unfair Competition. Employment Agreement. Duty of Loyalty. Illegality. Nullity of Judgement. Argument of Nullity. Failure to Pronounce.
Summary:
"I - The violation of the duty of loyalty through acts of competition by an employee during the term of the employment agreement constitutes a vice in the fulfilment of the employment contract which legitimises, in particular, no longer maintaining the contract thus breached by the employee.
II - The violation of the obligation of non-competition is only relevant as a prerequisite for civil liability for unlawful acts if the behaviour it translates to can be included in the concept of unfair competition.
III - Article 311 no. 1 of the CPI is constructed as a general clause of a non-exhaustive nature, appealing to the criterion of normative interpretation of the contradiction of conduct with honest norms and uses in any branch of economic activity.
IV - The absence of proof of the grooming of an important client of the plaintiff and one of its workers does not allow us to say that the acts proven to have been carried out by the defendants fall outside the scope of fair competition, which is characteristic of the operation of a free and open market, nor that it violates the standards of conduct adopted by economic agents.
V - In these circumstances, the cumulative requirements for non-contractual civil liability set out in Article 483 no. 1 of the Civil Code have not been met."
Judgement of the Supreme Court of Justice, June 5, Case no. 2646/21.4T8PDL.L1.S2: Exceptional Review. Legal Relevance.
Summary:
"The Supreme Court of Justice’s intervention, in terms of an exceptional review, is justified when we are dealing with issues that, not having been the subject of abundant doctrinal and jurisprudential treatment so far, imply the clarification and densification of concepts, revealing themselves to be of the utmost acuity, and being faced with a situation with an indisputable paradigmatic dimension."
Judgement of the Lisbon Court of Appeals, June 4, Case no. 3557/17.3T8BRR.L1-1: Insolvent. Capital gains. Personal Income Tax. Debt. Insolvent estate.
Summary:
"1. After the declaration of insolvency, the insolvent continues to be a taxable person, namely with Personal Income Tax.
2. In order for a claim to qualify as a claim on the estate, it must fall within one of the situations provided for by law, namely in Article 51 no. 1 of the CIRE.
3. The capital gain generated by the sale of the property before the declaration of insolvency did not benefit the insolvent estate, so the Personal Income Tax debt is not a consequence of the insolvency proceedings and cannot be categorised as a debt of the estate.
4. In any case, once the proceedings have been closed after the final apportionment has been made, under the terms of article 230 no. 1 (a) and with the effects of article 233 no. 1 (a) to (d), all of the C.I.R.E., the insolvent estate can no longer be held liable for the payment of the claim in question."
Judgement of the Lisbon Court of Appeals, June 6, Case no. 2319/21.8T8ALM.L1-8: Car Accident. Biological Damage. Future Damage. Reparation. Compensation. Fairness.
Summary:
"I. Compensation for biological damage, both pecuniary and non-pecuniary, must be fixed on the basis of equity within the limits that the Court has proven (cf. Art. 566 no. 3 of the Civil Code), and cannot follow the theory of the difference (between the injured party's patrimonial situation on the most recent date that can be taken into account by the Court and that which he would have had on that date if there had been no damage) provided for in Art. 566 no. 2 of the Civil Code, because the exact value of such biological damage is not determinable.
II. In the case-by-case assessment to be carried out in the context of recourse to equity for the purposes of setting compensation, account should be taken of the principle of equality of citizens before the law arising from Article 13 of the Constitution of the Portuguese Republic and Article 8 no. 3 of the Civil Code, so that, in terms of parameters, case law decisions relating to similar or approximate cases should be taken into account."
Judgement of the Lisbon Court of Appeal, June 6, Case no. 16602/20.6T8LSB.L1-2: Mandate Contract. Lawyer. Fees. Enforceability. Retention. Compensation.
Summary:
"1. Upon fulfilment of the mandate (or when requested to do so by the client), the lawyer shall be obliged to draw up the fee note, which shall include a breakdown of the services rendered and the respective pecuniary valuation, according to the criteria previously stipulated by the parties in writing, if any, or in relation to the importance of the services rendered, the difficulty and urgency of the matter, the degree of intellectual creativity of the services rendered, the result obtained, the time spent, the responsibilities assumed by the lawyer and other professional uses.
2. If the lawyer omits the elaboration of such a fee note, no payment can be demanded from him by way of adequate economic compensation to which he is entitled for the services he has rendered, nor can he withhold any money from his client that is lawfully in his possession to guarantee payment of this compensation (and also of the expenses generated by the services he has rendered).
3. Compensation is the means available to the debtor to get rid of the obligation by simultaneously extinguishing the equivalent claim he has against his creditor.
4. While compensation can be legal or voluntary, the latter operates under private autonomy and is subject to the general discipline of contracts, but not to the requirements of legal compensation set out in articles 847 et seq. of the Civil Code."
Judgement of the Guimarães Court of Appeals, June 5, Case no. 3282/19.0T9GMR.G1: Legal Person. Measure of the Sentence. Insufficiency for the Decision of the Proven Matter of Fact.
Summary:
"1. The daily amount of a fine imposed on a natural or legal person must be set in accordance with the economic and financial situation of the offender and their costs;
2. In the case of a legal person, such as a commercial company, the total operating income must be taken into account, minus the respective costs and taxes, as well as any financing costs, because this is the only way to realise whether there is an operating profit or loss;
3. Since the ruling omits facts that would make it possible to ascertain the economic and financial situation of the defendant company, it suffers from the vice of insufficiency for the decision of the proven factual matter, provided for in article 410, paragraph 2, a) of the Code of Criminal Procedure, which is known of its own motion.
4. Since there is no evidence in the case file, namely documentary evidence, which would allow the court of appeal to modify the decision on the facts (cf. article 431, a) of the Code of Criminal Procedure), the existence of the defect and the consequent impossibility of deciding the case, determines that the case be sent back for a new trial only on the question of fixing the daily amount of the fine imposed on the defendant company."
IV.4. Administrative and Tax Courts
Judgement of the Supreme Administrative Court, June 6, Case no. 061/19.9BEPRT: Delay in Administrative Decision. Disciplinary Procedure. Multilevel Protection of Fundamental Rights. European Convention on Human Rights. Principle of subsidiarity. Non-contractual Civil Liability of Public Bodies. Bar Association. Non-Pecuniary Damage. Delay in the Administration of Justice. Supplementary Compensation.
Summary:
"I - The right to an administrative decision within a reasonable time, especially in the case of disciplinary proceedings, is subject to multi-level protection, which requires hermeneutic adjustments of the different regimes in order to optimise the intended protection.
II - The exercise of the profession of lawyer is a "civil right" for the purposes of Article 6 no. 1 of the European Convention on Human Rights (ECHR), which means that disciplinary proceedings brought against lawyers for exercising their profession - in which sanctions may be applied that temporarily or permanently jeopardise the exercise of this right - gave rise to a "challenge" or "dispute" over civil rights to which the aforementioned provision of the Convention applies in its civil aspect.
III - On the other hand, it has been understood that, in cases concerning the duration of proceedings, a decision or measure favourable to the complainant - such as, for example, the prescription of the proceedings - is not, in principle, sufficient to deprive them of the status of "victim", under the terms and for the purposes of Article 34 of the ECHR, unless the national authorities recognise the violation, expressly or in material terms, and award reparation.
IV - Excessive procedural delays also fall within the scope of the Civil Liability for Non-Contractual Liability of the State and Other Public Entities (RCEEP), as an expression of the abnormal functioning of the service.
V - Due to the principle of subsidiarity, the ECHR is not directly and immediately applicable to cases of excessive duration of disciplinary proceedings: the sanctioning of violations of rights and freedoms that are simultaneously protected at the constitutional and conventional levels is primarily the responsibility of the national authorities competent by reason of the domestic order; but it is the sovereign state in the international order that is responsible for violations of conventional rights committed within its jurisdiction by public authorities (international responsibility of the state).
VI - It is the exclusive responsibility of the Bar, as a public association of professionals, to exercise discipline over its members, and the organisation enjoys full autonomy in this regard, particularly vis-à-vis the state.
VII - For the purposes of an equitable assessment of the non-pecuniary damage caused by excessive delay in deciding a disciplinary procedure brought against a lawyer by their professional association, the professional quality of the lawyer and their experience or competence, the effectiveness of their defence or the fact that the procedure has been extinguished by a statute of limitations shall not be taken into account as relevant or appropriate factors.
VIII - In the context of a review appeal, the possible award of additional compensation for delays in the decision of the review appeal itself cannot be analysed, since the Supreme Administrative Court, subject to legal exceptions, cannot decide at first instance nor can it, as a review court, hear the matter of fact."
Judgement of the Southern Central Administrative Court, June 19, Case no. 1136/07.2BELSB: Dividends. Withholding Tax. Non-Resident Taxable Persons. EU Law. Free Movement of Capital.
Summary:
"I - Article 5 no. 4 of Council Directive 90/435/EEC of 23 July 1990 must be interpreted, in accordance with the express case-law of the ECJ, as meaning that the limit laid down therein as to the amount of the withholding tax is not aimed solely at CIT, but at any levy, of whatever nature or denomination, in that form of withholding tax, in respect of the dividends concerned therein (including the so-called "inheritance and gift tax").
II - The rules contained in Articles 1 to 5 of Council Directive 90/435/EEC of 23 July 1990 have direct vertical effect in Portugal, imposing themselves and taking precedence over domestic law.
III - The exception to the Community solution of eliminating withholding tax allowed to Portugal, which translates into the (provisional) maintenance of withholding tax, cannot be extended by accepting rates higher than those provided for in Directive 90/435/EEC, even if they are included in a Double Taxation Convention signed by Portugal."
V. BRIEFS
V.1. DOCTRINE
V.1.1. Monographs and Periodicals
Alcides Martins, Manual de Direito da Segurança Social, Almedina, June 2024.
Isabel Celeste Fonseca, Direito Sancionatório Administrativo - Primeiro Ensaio, Almedina, June 2024.
João Ricardo Menezes, Certificado Sucessório Europeu, Almedina, June 2024.
Jéssica Marques Ferreira, A Nacionalidade como Conexão nas Relações Plurilocalizadas, Almedina, June 2024.
João Maria Lourenço, Regime da Prova Pericial no Ordenamento Jurídico Português, Almedina, June 2024.
Catarina Coelho Fonseca, O Compliance Fiscal e as Infrações Tributárias nas Instituições Financeiras, Almedina, June 2024.
Maria Luíza Mezzomo, O Uso do Reconhecimento Facial na Investigação Criminal e na Segurança Pública, Almedina, June 2024.
Alexandre de Soveral Martins, Mercado de Capitais, Conflito de Interesses e «Benefícios», Almedina, June 2024.
Margarida Baptista, Direito a Desconexão ou Dever de Não Contactar?, Almedina, June 2024.
IV.1.2. Generic Guidelines & Cia
Order no. 29/2024-XXIV of the Secretary of State for Tax Affairs, of June 14
Subject: Extension of the deadline for submitting the IES/DA.
Order no. 30/2024-XXIV of the Secretary of State for Tax Affairs, of June 14
Subject: Extension of the deadline for submitting the extraordinary contribution on flats and lodging establishments integrated into a fraction of an autonomous building in local accommodation (CEAL).
V.2. Miscellaneous
V.2.1. Economy, Finance and Taxation
On June 3, the Council of Ministers met at the Prime Minister's Official Residence and considered and adopted the government's action plan for migration, which aims to correct the serious problems inherited in Portugal's entry rules. The action plan has four pillars: (I) regulated immigration, (II) attracting foreign talent, (III) human integration that works and (IV) institutional reorganisation. The decree-law amending the legal regime for the entry, stay, exit and removal of foreigners from national territory has thus been approved, revoking the residence permit instruments based on a mere expression of interest, while safeguarding the situation of foreign citizens who have already started residence permit procedures under those instruments.
https://www.portugal.gov.pt/pt/gc24/governo/comunicado-do-conselho-de-ministros?i=616
On June 14, the Council of Ministers met at the Prime Minister's Official Residence to:
- Discuss and adopt the +Aulas +Successo plan, which presents a set of 15 emergency measures to prevent students from missing classes for prolonged periods throughout the 2024/2025 school year;
- Approve the Resolution of the Council of Ministers that maintains the recognition of the alert situation in the Algarve region due to drought and approves a framework of response measures, defining contingency measures of a restrictive nature that complement each other, based on a collaborative and responsible governance model of the different public and private entities.
https://www.portugal.gov.pt/pt/gc24/governo/comunicado-do-conselho-de-ministros?i=618
On June 20, the Council of Ministers met at the Prime Minister's Official Residence to discuss and adopt the Anti-Corruption Agenda, which presents more than 30 measures that promote integrity and transparency in governance, political accountability and the fight against corruption in all its forms.
https://www.portugal.gov.pt/pt/gc24/governo/comunicado-do-conselho-de-ministros?i=620
V.2.2. Industrial Property
Provisional statistics on Industrial Property Rights (IPR) applications and grants for May 2024 were released on 17 June:
i) In the first five months of the year, 382 applications for national inventions were filed and 88 national inventions were granted, compared to 84 granted in 2023;
ii) The number of European Patent validations filed in Portugal between January and May 2024 fell by 4.7% year-on-year (1148 in 2024, 1205 in 2023);
iii) There were 9,838 applications for registration of National Trademarks and Other Distinctive Trade Signs (OSDC) between January and May 2024, representing an increase of 2.9%. In the same period, 7,778 National Trademarks and OSDCs were granted (7,007 in 2023);
iv) The number of objects included in national design requests went from 391 between January and May 2023 to 267 in 2024.
https://inpi.justica.gov.pt/en-gb/INPI-News/Industrial-Property-Rights-January-to-May-2024
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