I. EDITORIAL - ELECTRONIC SUMMONING AND NOTIFICATION OF NATURAL AND LEGAL PERSONS; REGULATION OF ELECTRONIC SUMMONS AND NOTIFICATIONS IN LEGAL PROCEEDINGS
The month of November was characterized, in legislative terms, by the publication of Decree-Law no. 87/2024, of November 7, which regulates the electronic summoning and notification of natural and legal persons, determining that the summoning and notification of legal persons is, as a rule, carried out by electronic means, as well as the publication of Decree-Law no. 91/2024, of November 22, which regulates electronic summons and notifications to citizens and companies in the context of legal proceedings.
Also noteworthy, at a legislative level, are:
- Law no. 41/2024, of November 8, which transposes into national law Directive (EU) 2022/2523, on the guarantee of a worldwide minimum level of taxation for multinational enterprise groups and large national groups within the Union;
- Decree-Law no. 89/2024 of November 18, which makes the first amendment to the asset management regime;
- Law no. 42/2024, of November 14, which increases the limit for the consignment of personal income tax revenue to charitable, religious, cultural or environmental institutions, amending the Personal Income Tax Code, Law no. 35/98, of July 18, which defines the statute of non-governmental environmental organisations, and Law no. 16/2001, of June 22, which approves the Religious Freedom Law.
Whitin the scope of case law, the month of November is highlighted by the Judgement of the Constitutional Court no. 816/2024, 8 November, Case no. 717/2022, in which it was decided "a) Not to declare unconstitutional the rule in article 208 of the General Regime for Credit Institutions and Financial Companies (RGISF), approved by Decree-Law no. 298/92, of 31.12, in its original wording, interpreted to mean that the trial and conviction in administrative offence proceedings and criminal proceedings against the same defendant is admissible, the first to establish administrative offence liability for the commission of an administrative offence provided for and punishable by Article 211(g) of the RGISF and the second for the commission of a document forgery offence provided for and punishable by Article 256 no. 1 (a) and (e) and no. 3 of the Penal Code, when there is identity between the facts that are the subject of each of the proceedings; b) Not to deem unconstitutional the rule contained in paragraph g) of no. 1 of article 104 of the General Regime for Tax Offences, approved by Law no. 15/2001, of 05.06, interpreted in the sense of allowing the qualification of the crime of tax fraud by virtue of collusion with a third party with whom the agent is in a situation of special relations in the case of acting in the capacity of legal representative of the other defendant; (...)".
Finally, in Miscellaneous, it is worth highlighting the approval by the Council of Ministers of the Decree-Law increasing the minimum wage to 870 euros, from 1 January 2025.
II. LEGISLATION
Decree-Law no. 84/2024, of November 4: Defines the rules on the energy performance of data centres, partially transposing Directive (EU) 2023/1791 on energy efficiency and ensuring the implementation, in the internal legal order, of Delegated Regulation (EU) 2024/1364.
https://files.diariodarepublica.pt/1s/2024/11/21300/0000300007.pdf
Decree-Law no. 85/2024 of November 4: Ensures the implementation, in the internal jurisdiction, of Regulation (EU) 2018/1807 on a regime for the free flow of non-personal data in the European Union.
https://files.diariodarepublica.pt/1s/2024/11/21300/0000800014.pdf
Decree-Law no. 86/2024, of November 6: Proceeds with the second amendment to Law no. 100/2019, of September 6, which approves the Informal Caregiver Statute.
https://files.diariodarepublica.pt/1s/2024/11/21500/0000200005.pdf
Regulatory Decree no. 5/2024, of November 6: Amends Regulatory Decree no. 1/2022, of January 10, which establishes the terms and conditions for recognising the status of informal caregiver, as well as support measures for informal caregivers and cared-for persons.
https://files.diariodarepublica.pt/1s/2024/11/21500/0000600010.pdf
Law no. 40/2024, of November 7: Amends the transitional regime provided for in Decree-Law no. 37-A/2024, of June 3, which amends Law no. 23/2007, of July 4, revoking residence permit procedures based on expressions of interest.
https://files.diariodarepublica.pt/1s/2024/11/21600/0000600007.pdf
Decree-Law no. 87/2024 of November 7: Regulates the electronic service of documents on natural and legal persons, determining that the service on legal persons is, as a rule, carried out electronically
https://files.diariodarepublica.pt/1s/2024/11/21600/0001500031.pdf
Ordinance no. 288/2024/1, of November 7: Updates the currency devaluation coefficients to be applied to goods and rights sold during 2024.
https://files.diariodarepublica.pt/1s/2024/11/21600/0003200034.pdf
Ordinance no. 289/2024/1, of November 7: First amendment to Ordinance no. 451/2023, of December 22, which regulates the characteristics and identification standards of vehicles used to transport passengers by taxi.
https://files.diariodarepublica.pt/1s/2024/11/21600/0003500036.pdf
Law no. 41/2024, of November 8: Transposes into national law Directive (EU) 2022/2523 on the guarantee of a worldwide minimum level of taxation for multinational enterprise groups and large national groups within the Union.
https://files.diariodarepublica.pt/1s/2024/11/21700/0000200075.pdf
Law no. 42/2024, of November 14: Increases the limit for consigning personal income tax revenue to charitable, religious, cultural or environmental institutions, amending the Personal Income Tax Code, Law no. 35/98, of July 18, which defines the status of non-governmental environmental organisations, and Law no. 16/2001, of June 22, which approves the Religious Freedom Law.
https://files.diariodarepublica.pt/1s/2024/11/22100/0000200004.pdf
Decree-Law no. 88/2024 of November 14: Amends Decree-Law no. 4/2023 of January 11, which approves the Support System for the Replacement of Productive Capacities and Competitiveness, in order to strengthen support for companies affected by disaster situations.
https://files.diariodarepublica.pt/1s/2024/11/22100/0000500014.pdf
Decree-Law no. 89/2024 of November 18: Proceeds with the first amendment to the asset management regime.
https://files.diariodarepublica.pt/1s/2024/11/22300/0000300004.pdf
Decree-Law no. 90/2024 of November 22: Amends Decree-Law no. 140/2009 of June 15, defining the profile and qualifications required of conservator-restorers to carry out conservation and restoration work on cultural heritage.
https://files.diariodarepublica.pt/1s/2024/11/22700/0000600021.pdf
Decree-Law no. 91/2024 of November 22: Regulates electronic summons and notifications to citizens and companies in the context of legal proceedings.
https://files.diariodarepublica.pt/1s/2024/11/22700/0002200030.pdf
III. Public Procurement1 [NEW]
Announcement no. 23254/2024, of November 4: Microsoft EMGFA Software Licensing 2025-2027 - General Staff of the Armed Forces (EMGFA) - €1,926,852.12 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/213/418294615.pdf
Announcement no. 23255/2024, of November 4: 24EP00006972- Contract for the construction of the new building of the Palace of Justice of Vila Franca de Xira - €11,450,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/213/418291797.pdf
Announcement no. 23266/2024, of November 4: Carrying out the necessary works for the alteration/expansion and alteration of a building intended for a CHILDHOOD CENTRE, in Bucelas. - Bucelas Parish Social Support Institution - €1,100,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/213/418305088.pdf
Announcement no. 23296/2024, of November 4: Licensing subscription for software as a service (SaaS) services SAP SuccessFactors, Concur and SAP Analytics Cloud - Banco de Portugal - €1,318,307.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/213/418300381.pdf
Announcement no. 23312/2024, of November 4: Creation of a surface right, financing, conception, design, construction, conservation, maintenance and rental of a Controlled Cost Housing Development - Municipality of Barreiro - €109,188,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/213/418302617.pdf
Announcement no. 23332/2024, of November 4: Design-Build Contract for the Social Complex for the installation of ERPI, CD and SAD – Holy House of Mercy Loures - €7,500,000.00 (ComprasPT)
https://files.diariodarepublica.pt/cp_hora/2024/11/213/418303913.pdf
Announcement no. 23335/2024, of November 4: Multifunctional Equipment to Support Municipal Activities - Municipality of Carregal do Sal - €1,300,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/213/418305063.pdf
Announcement no. 23345/2024, of November 4: Contract to Upgrade the Páteo - Guia Water Supply Network (EDEN) - Municipality of Albufeira - € 1,662,147.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/213/418305622.pdf
Announcement no. 23399/2024, of November 4: Construction of 24 dwellings - Street São Domingos and Street of Bela Vista - Encarnação - Municipality of Mafra - € 4,668,493.27 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/213/418306651.pdf
Announcement no. 23404/2024, of November 4: Contract no. 34/2024 for "Rehabilitation of 132 dwellings in Neighbourhood of Boa-Fé in Elvas" - Municipality of Elvas - € 4,056,293.76 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/213/418305209.pdf
Announcement no. 23417/2024, of November 5: Contract to extend the Aberto Theater - Lisboa Ocidental SRU – Urban Rehabilitation Society, E.M., S.A - €2,696,640.24 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/214/418309543.pdf
Announcement no. 23425/2024, of November 5: Construction of Collaborative and Community Housing in Sobrosa - Sobrosa Parish Social Assistance Work - €1,185,030.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/214/418310782.pdf
Announcement no. 23427/2024, of November 5: Construction of the Olival Municipal Pavilion - Municipality of Vila Nova de Gaia - €2,300,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/214/418303857.pdf
Announcement no. 23452/2024, of November 5: Rehabilitation contract at the Santo Thyrso Factory - Cesae Digital Centre for the Development of Digital Skills - €3,316,000.00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/214/418310425.pdf
Announcement no. 23456/2024, of November 5: Contract for the Rehabilitation of the buildings at Street of Cedofeita 442 and 452 - Porto Vivo, SRU – Urban Rehabilitation Society of Porto, E.M., S.A. - €4,000,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/214/418308255.pdf
Announcement no. 23460/2024, of November 5: Construction, Expansion and Rehabilitation of the Social and Parish Centre of Bom Jesus de Ponta Delgada – Social and Parish Centre of Bom Jesus de Ponta Delgada - €3,615,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/214/418311973.pdf
Announcement no. 23475/2024, of November 5: Construction and Rehabilitation of Housing - Azinhaga - Municipality of Golegã - €1,258,677.99 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/214/418311649.pdf
Announcement no. 23476/2024, of November 5: Local Housing Strategy - Housing Support Programme - Municipality of Golegã - €1,482,972.78 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/214/418313569.pdf
Announcement no. 23493/2024, of November 5: Construction of a Building for a Day Care Centre and Free Time Activities Centre (CATL) By SAMVIPAZ – Social Solidarity Association - SAMVIPAZ – Social Solidarity Association - € 1,005,000.00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/214/418314038.pdf
Announcement no. 23497/2024, of November 5: Requalification of the Porto de Mós Health Centre - Municipality of Porto de Mós - € 1,037,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/214/418311195.pdf
Announcement no. 23431/2024, of November 5: Contract for the Rehabilitation of the Mercedes Esplanade in Amareleja - Municipality of Moura - € 1,124,524.06 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/214/418310474.pdf
Announcement no. 23564/2024, of November 6: Acquisition of Insurance Policies - Águas de Gaia, EM, SA - €3,200,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/215/418307348.pdf
Announcement no. 23579/2024, of November 6: CP no. 26/2024 - Contract for the Adaptation of an Existing Building for a University Residence - Boavista Student Residence - University of Beira Interior - €1,460,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/215/418317376.pdf
Announcement no. 23611/2024, of November 6: Contract for the Rehabilitation of the Ponte da Barca Health Centre - Ponte da Barca Municipality - €1,387,576.86 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/215/418309398.pdf
Announcement no. 23642/2024, of November 7: The work consists of the construction of a Housing and Economic Activities Building, on plot 14 of the Senhora do Amparo - Areias - Vila do Bispo Allotment. - Municipality of Vila do Bispo - €4,516,625.08 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/216/418307867.pdf
Announcement no. 23675/2024, of November 7: Requalification of EB1 de Montargil - Execution of earthworks, indirect foundations, reinforced concrete, metal structure, roofing, masonry, stonework, metalwork, cladding, carpentry, metalwork, water, wastewater, rainwater, fire, fire safety, electrical installations, telecommunications and HVAC. - Municipality of Ponte de Sor - €6,198,805.27 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/216/418303565.pdf
Announcement no. 23716/2024, of November 7: CPN 104/2024/DICP - T-124/2020 - Construction of the Integrated Basic School (EBI) S. Romão - Leiria - Municipality of Leiria - €3,706,256.32 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/216/418306408.pdf
Announcement no. 23720/2024, of November 7: PC.150.2024.0001311 - PRR_i05 Construction contract for the housing complex of Operation PIS.A8 - Avenida Júlio Santos in Setúbal - IHRU Instituto da Habitação e da Reabilitação Urbana - €7,900,000.00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/216/418313277.pdf
Announcement no. 23738/2024, of November 7: Requalification of the Pardilhó Integrated Basic School, in the parish of Pardilhó, in the municipality of Estarreja. - Municipality of Estarreja - €3,184,368.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/216/418318412.pdf
Announcement no. 23751/2024, of November 7: Construction of multi-family housing building in Ataíde (Vila Meã) - Municipality of Amarante - €1,980,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/216/418325313.pdf
Announcement no. 23767/2024, of November 7: Design-build contract for a residential building in Marmelais - Municipality of Tomar - €1,795,981.02 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/216/418308903.pdf
Announcement no. 23791/2024, of 8 November: Street Visconde da Régua housing complex - Peso da Régua Town Hall. - €2,989,045.40 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/217/418324269.pdf
Announcement no. 23795/2024, of November 8: Acquisition of specialised support and administrative support services for the COMPETE 2030 Managing Authority for the year 2025 - General Secretariat for the Economy - €519,080.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/217/418316477.pdf
Announcement no. 23799/2024, of November 8: The object of this contract is the design-build public works contract for the extension of the Maria Beatriz Student Residence using prefabricated self-supporting modules, improving energy performance and thermal efficiency and consumption - Polytechnic Institute of Lisbon - € 3,041,066.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/217/418327752.pdf
Announcement no. 23821/2024, of November 8: Public Works Contract for the refurbishment of the support building for the cyber defence school. - General Staff of the Armed Forces (EMGFA) - €1,417,132.62 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/217/418328579.pdf
Announcement no. 23835/2024, of November 8: Requalification and Modernisation of the João Garcia Bacelar Primary and Secondary School in Tocha, by Contract - CP-CCP-EMP no. 18/2024 - Cantanhede Municipality - €4,252,767.72 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/217/418324755.pdf
Announcement no. 23876/2024, of November 8: School Furniture, IT/Audiovisual Equip. Computer/Audiovisual Equipment, Teaching Material and Cafeteria Equipment-EB 2, 3 D. Dinis and Afonso Lopes Vieira Secondary School - Leiria Municipality - €1,062,351.90 (GovYear)
https://files.diariodarepublica.pt/cp_hora/2024/11/217/418314549.pdf
Announcement no. 23898/2024, of November 8: Requalification of Public Space next to Street General Humberto Delgado, in Arronches - Municipality of Arronches - €1,069,571.61 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/217/418317449.pdf
Announcement no. 23928/2024, of November 11: Bernardino Machado Secondary School (Requalification) - Works - Municipality of Figueira da Foz - €9,289,549.17 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/218/418323329.pdf
Announcement no. 23935/2024, of November 11: Construction Contract for Penha II University Residence - University of Algarve - €7,000,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/218/418323418.pdf
Announcement no. 23989/2024, of November 11: EM-24/00030 - Contract for the improvement and conversion of Public Space - 2025, 11 Lots - Municipality of Sintra - €1,200,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/218/418330757.pdf
Announcement no. 24013/2024, of November 11: Rehabilitation and upgrading of the siturflor building and its adaptation into a building with flats for collective housing - Santa Cruz das Flores City Council - €1,610,340.14 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/218/418334815.pdf
Announcement no. 24044/2024, of November 11: Construction of 6 dwellings – Street of Regado, Águas Santas and Construction of 5 dwellings – Street of Timor, Águas Santas - SIGA 1st Right Operations no. 62589 and no. 61843 - Municipal Space - Urban Renewal and Heritage Management, E. M., S. A. - €1,956,449.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/218/418336646.pdf
Announcement no. 24050/2024, of November 11: Dance Space - Construction and Requalification of the Damaia Market - Municipality of Amadora - €2,000,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/218/418330798.pdf
Announcement no. 24090/2024, of November 12: Public Procurement no. 13/2024 - Contract for the rehabilitation of the building at Street Cláudio Nunes, nos. 5 to 15, in the parish of Benfica, under the "1st Right" programme, within the scope of the RE-CO2-i01 Investment Programme "Support Programme for Access to Housing - Benfica Parish Council - €1,200,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/219/418334459.pdf
Announcement no. 24118/2024, of November 12: Construction contract for the Salto Multifunction Pavilion - Municipality of Montalegre - € 2,652,680.79 (ComprasPT)
https://files.diariodarepublica.pt/cp_hora/2024/11/219/418336979.pdf
Announcement no. 24135/2024, of November 12: Judicial Sponsorship Services for 2022-2024 - Armed Forces Social Action Institute, I.P. - € 87,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/219/418332003.pdf
Announcement no. 24214/2024, of November 13: Purchase of travel and accommodation for the years 2025, 2026 and 2027 - Directorate-General for Reintegration and Prison Services - €1,620,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/220/418328173.pdf
Announcement no. 24225/2024, of November 13: Creation of affordable housing - Construction of Figueira da Foz Towers - Block 3 - 12 dwellings - Municipality of Figueira da Foz - €1,695,458.37 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/220/418345661.pdf
Announcement no. 24228/2024, of November 13: Street Direita - Requalification of Street of Monte de Ramalde and Others - Contract – Works and Management of Porto, E.M. - €2,661,637.27 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/220/418345475.pdf
Announcement no. 24241/2024, of November 13: Contract for the Renovation of the António Gedeão University Residence - University of Évora - €2,527,262.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/220/418337342.pdf
Announcement no. 24254/2024, of November 13: Execution of the contract "Ecovia Internacional do Tâmega e do 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/2024/11/220/418341976.pdf
Announcement no. 24255/2024, of November 13: Construction and Upgrading of the Algarve Blue Hub Building - Olhão Municipality - €4,300,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/220/418342048.pdf
Announcement no. 24271/2024, of November 13: Public Works Contract for "Construction of 14 dwellings at Street Capitão Salgueiro Maia, Lotes 41 and 42 - Valbom, Alcochete under the 1st Right Programme of the Recovery and Resilience Plan (PRR)". Direito Programme, of the Recovery and Resilience Plan (PRR)" - Alcochete City Council - €2,489,449.84 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/220/418345629.pdf
Announcement no. 24300/2024, of November 13: (DAG) Acquisition of IT equipment - NHS Workstations of Pillar I - Reform and Modernisation of the Health Data Network - Laptops (PRR) (20240490) - SPMS- Ministry of Health Shared Services, E.P.E. - €4,763,700.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/220/418335641.pdf
Announcement no. 24302/2024, of November 13: 24.DF.03 - Purchase of insurance services - TRATOLIXO -Sold Wate Treatment, EIM - €2,235,791.37 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/220/418336281.pdf
Announcement no. 24313/2024, of November 13: Creation of an accessible tourist circuit in Vila Adentro and Largo D. Afonso III. - Municipality of Faro - €1,149,530.06 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/220/418342137.pdf
Announcement no. 24382/2024, of November 14: Requalification and adaptation of the Sertã Health Centre - Municipality of Sertã - € 1,055,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/221/418351444.pdf
Announcement no. 24398/2024, of November 14: 4024019020/DA/A0100/2024 - Annual renewal of Microsoft Software Assurance licensing - Army General Staff - €1,370,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/221/418339279.pdf
Announcement no. 24417/2024, of November 14: Contract for the Renovation of the Manuel Alvares University Residence - University of Évora - € 1,035,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/221/418340371.pdf
Announcement no. 24425/2024, of November 14: EMP_DPGOM_2024_046_Requalification of the Alcanena and Minde Health Centres - Municipality of Alcanena - € 2,408,143.10 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/221/418351209.pdf
Announcement no. 24442/2024, of November 15: International Public Procurement, for the Design/Construction contract for the Flood prevention, control and mitigation work in the drainage basin of the Massamá Stream, along Avenida Infante Dom Henrique, in Tercena, in the Municipality of Oeiras. - SIMAS Oeiras e Amadora - €7,663,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/222/418342867.pdf
Announcement no. 24449/2024, of November 15: Construction of a building for affordable housing in the Camela urbanisation - Plot 12, in Penela, under the PRR. - Municipality of Penela - €1,905,324.06 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/222/418347921.pdf
Announcement no. 24452/2024, of November 15: Construction of the new Neighbourhood 16 de Junho - Construction of 64 dwellings for the rehousing of Bairro 16 de Junho in Olhão - Olhão Municipality - €7,500,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/222/418336832.pdf
Announcement no. 24454/2024, of November 15: Contract for the Expansion, Alteration and Reconstruction of the Building of the Former Bivalve Depuration Plant of the University of Aveiro - University of Aveiro - €3,300,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/222/418354385.pdf
Announcement no. 24489/2024, of November 15: Rehabilitation and extension of a building for affordable housing Rua Guerra Junqueiro - São João da Madeira - Municipality of São João da Madeira - € 2,515,303.78 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/222/418354093.pdf
Announcement no. 24513/2024, of November 15: Rehabilitation of the Albergaria Nobre for Student Residence - Municipality of Marinha Grande - € 3,548,265.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/222/418356426.pdf
Announcement no. 24625/2024, of November 18: Public works contracts for the comprehensive rehabilitation of 13 free-rent apartments in Lisbon, belonging to the real estate assets of IGFSS - Instituto de Gestão Financeira da Segurança Social, IP - €1,728,040.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/223/418349185.pdf
Announcement no. 24647/2024, of November 18: Acquisition of specific software licensing for public administration entities in the Autonomous Region of Madeira - Process no. DRI-54/CP/2024 - Regional Secretariat for Finance - €1,428,751.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/223/418357382.pdf
Announcement no. 24650/2024, of November 18: Contract for "Construction of 6 Controlled Cost Housing Blocks and 15 Houses - Street Antero de Quental - Municipality of Entroncamento - €8,709,265.94 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/223/418357763.pdf
Announcement no. 24731/2024, of November 18: Contract for the Consolidation of the Cliffs along the Marginal between Parede and Bafureira beach - Municipality of Cascais - €3,518,961.27 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/223/418364559.pdf
Announcement no. 24745/2024, of November 18: Construction of the Moita Athletics Sports Complex - Municipality of Moita - €1,155,168.42 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/223/418362777.pdf
Announcement no. 24770/2024, of November 19: Contract for the rehabilitation and reinforcement of the exterior protection of Porto das Ribeiras - Hurricane Lorenzo - Regional Directorate for Public Works - €2,200,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/224/418362874.pdf
Announcement no. 24838/2024, of November 19: Construction of 29 dwellings - Avenida Nª Sr.ª de Mont'Alto - Municipality of Arganil - € 4,310,289.50 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/224/418369346.pdf
Announcement no. 24849/2024, of November 19: Construction contract for the Quinta do Anjo Health Unit - Palmela: The contract includes work to build the reinforced concrete structure, masonry walls, cladding and flooring, water, sewage, electricity, telecommunications, HVAC and SADI infrastructures, etc. - Palmela Town Council - € 2,209,147.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/224/418354166.pdf
Announcement no. 24858/2024, of November 19: PA.160.2024.0001002- CB 1025 | Rehabilitation of Blocks A, B and C of Neighbourhood of Sobreiro in Arcos de Valdevez - IHRU Housing and Urban Rehabilitation Institute - € 1,408,385.00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/224/418367823.pdf
Announcement no. 24861/2024, of November 19: Construction of accommodation for officers at BA8 - Ovar - Portuguese Air Force - € 2,750,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/224/418371605.pdf
Announcement no. 24901/2024, of November 20: Acquisition of Insurance Policies for Various Classes 2025 - SUCH | Hospital Common Use Service - € 1,773,800.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/225/418361189.pdf
Announcement no. 24972/2024, of November 21: Provision of insurance services - Municipality of Aveiro - €1,870,250.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/226/418358468.pdf
Announcement no. 25080/2024, of November 21: Rehabilitation of the Old Primary Schools of Senhora do Campo, Paço, and Ovelhinha - 1st Right Programme - Municipality of Amarante - €1,006,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/226/418380101.pdf
Announcement no. 25092/2024, of November 21: Requalification of Sé Secondary School - Municipality of Lamego - €11,989,228.86 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/226/418367978.pdf
Announcement no. 25114/2024, of November 22: The purpose of the contract is to carry out the works defined, in terms of their type, quantity and technical conditions of execution, in the execution project and in these specifications. - Rumo, Social Solidarity Cooperative, Crl - €1,217,028.18 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/227/418381811.pdf
Announcement no. 25164/2024, of November 22: "Rehabilitation of the Road Network of the Parish of Castelo - Localities of Azoia and Zambujal" which consists of paving and rehabilitating the road network of some streets in these localities. - Sesimbra Town Council - €1,222,351.51 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/227/418383237.pdf
Announcement no. 25191/2024, of November 22: Design-build contract for - Creation of affordable housing for affordable rent - property located between Rua Francisco António Diniz and Rua Raimundo Esteves (Former Hotel Hispânia) - Parish of Buarcos and S. Julião - Municipality of Figueira da Foz - € 3,936,737.52 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/227/418385173.pdf
Announcement no. 25192/2024, of November 22: Acquisition of insurance services for a period of 3 years (2025-2028) - Municipality of Albufeira - € 2,500,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/227/418373193.pdf
Announcement no. 25210/2024, of November 22: 2024/CPI/001- Execution of the contract for the Praia Norte Campus residence - Polytechnic Institute of Viana do Castelo - € 14,007,560.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/227/418375259.pdf
Announcement no. 25211/2024, of November 22: Acquisition of Notary Services (Private Notary) - Felgueiras City Council - € 68,050.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/227/418380929.pdf
Announcement no. 25234/2024, of November 22: EB 2,3 Dr. José Santos Bessa School - Adaptation/Remodelling Works - Municipality of Montemor-o-Velho - € 3,562,338.10 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/227/418386218.pdf
Announcement no. 25246/2024, of November 25: Extension and Refurbishment of the Grândola Nursery and Kindergarten - Grândola Nursery and Kindergarten - €1,143,839.90 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/228/418387077.pdf
Announcement no. 25264/2024, of November 25: Purchase of Furniture and IT Equipment for the Specialised IT Technology Centre - Dr. Joaquim de Carvalho Secondary School - €1,072,466.10 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/228/418376133.pdf
Announcement no. 25331/2024, of November 25: Contract 106/Gebalis/2024 - Neighbourhood Armador - Building rehabilitation and conservation works – GEBALIS - Lisbon Municipal Housing Lease Management, E.M., S.A. - €1,451,545.29 (GovYear)
https://files.diariodarepublica.pt/cp_hora/2024/11/228/418386145.pdf
Announcement no. 25376/2024, of November 25: Refurbishment and Extension of the Honório Francisco Sports Centre - Odivelas - Municipality of Odivelas - €3,795,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2024/11/228/418376839.pdf
Announcement no. 25387/2024, of November 25: Construction of a building for affordable housing in the Vila Fernandes urbanisation, Lots 9 and 10, in Cumeeira, under the PRR - Municipality of Penela - €1,700,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/228/418374984.pdf
Announcement no. 25409/2024, of November 26: Construction of housing in Street of Carmo, parish of Gafanha da Encarnação under the Local Housing Strategy of the Municipality of Ílhavo - Municipality of Ílhavo - €4,446,750.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/229/418389118.pdf
Announcement no. 25410/2024, of November 26: Construction of housing, in the place of Bebedouro, parish of Gafanha da Nazaré under the Local Housing Strategy of the Municipality of Ílhavo - Municipality of Ílhavo - €4,774,770.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/229/418389029.pdf
Announcement no. 25438/2024, of November 26: Construction of 24 dwellings - Street Nova da Ribela, Castêlo da Maia - Operation 1st Right SIGA no. 62565 - Municipal Space - Urban Renewal and Heritage Management, E. M., S. A. - € 3,407,897.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2024/11/229/418394626.pdf
Announcement no. 25487/2024, of November 26: Alteration/refurbishment contract for the Rainha D.ª Leonor Apartments building – Holy House of Mercy of Albufeira - € 1,403,801.20 (ComprasPT)
https://files.diariodarepublica.pt/cp_hora/2024/11/229/418396287.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 of Justice (First Chamber), November 7, Case C-782/22: Reference for a preliminary ruling. Article 63 no. 1 TFEU. Free movement of capital. Restrictions. Tax legislation. Corporation tax. Taxation of dividends. Equal treatment of resident and non-resident companies. National legislation reserving to resident companies the possibility of deducting from their taxable profits relating to dividends the expenses corresponding to their commitments to their customers under ‘unit-linked’ insurance contracts and of offsetting in full taxation of the dividends against corporation tax.
Summary:
“Article 63 no. 1 TFEU must be interpreted as precluding national legislation under which dividends distributed by a resident company to a non-resident company, which has invested in the shares of the first company in order to cover future payment commitments, are subject to a dividend tax of 15% on their gross amount, whereas dividends distributed to a resident company are subject to withholding tax which may be offset in full against the corporation tax payable by the second company and give rise to a refund, leading to the tax burden on those dividends being nil due to the taking into account, in the calculation of the second company’s corporation tax base, of the costs arising from the increase in its future payment commitments.”
https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62022CJ0782
Judgment of the Court of Justice (Fifth Chamber), November 7, Case C-126/23: Reference for a preliminary ruling. Judicial cooperation in criminal matters. Directive 2004/80/EC. Article 12 no. 2. National schemes on compensation to victims of violent intentional crime. Homicide. Compensation for close family members of the deceased. Concept of ‘victim’. ‘Tiered’ compensation scheme according to the order of succession. National legislation excluding the payment of compensation to other family members of the deceased when there are children or a surviving spouse. Parents and siblings of the deceased – ‘Fair and appropriate’ compensation.
Summary:
“Article 12 no. 2 of Council Directive 2004/80/EC of 29 April 2004 relating to compensation to crime victims must be interpreted as precluding legislation of a Member State which provides for a scheme on compensation for violent intentional crimes that, in the case of homicide, makes the right to compensation of the parents of the deceased person subject to the absence of a surviving spouse and children of that deceased person and the right to compensation of the victim’s siblings subject to the absence of those parents.”
https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62023CJ0126
Judgment of the Court (Fifth Chamber), November 7, Case C-291/23: Reference for a preliminary ruling. Jurisdiction in civil matters. Regulation (EU) No 650/2012. Article 10 no. 1. Subsidiary jurisdiction in matters of succession. Deceased person habitually resident in a third State at the time of death. Criterion of the location of the assets of the estate in a Member State. Decisive point in time. Assessment at the time of death.
Summary:
“Article 10 no. 1 of Regulation (EU) No 650/2012 of the European Parliament and of the Council of 4 July 2012 on jurisdiction, applicable law, recognition and enforcement of decisions and acceptance and enforcement of authentic instruments in matters of succession and on the creation of a European Certificate of Succession must be interpreted as meaning that, in order to determine whether the subsidiary jurisdiction of the courts of the Member State in which assets of the estate are located may be exercised, in order to rule on the succession as a whole, it is necessary to examine whether those assets were located in that Member State not at the time those courts were seised, but rather at the time of death.”
https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62023CJ0291
IV.2. Constitutional Court
Judgement of the Constitutional Court no. 816/2024, 8 November, Case no. 717/2022:
“in view of the above it is decided:
a) Not to declare unconstitutional the rule in article 208 of the General Regime for Credit Institutions and Financial Companies (RGISF), approved by Decree-Law no. 298/92, of 31.12, in its original wording, interpreted to mean that the trial and conviction in administrative offence proceedings and criminal proceedings against the same defendant is admissible, the first to establish administrative offence liability for the commission of an administrative offence provided for and punishable by Article 211(g) of the RGISF and the second for the commission of a document forgery offence provided for and punishable by Article 256 no. 1 (a) and (e) and no. 3 of the Penal Code, when there is identity between the facts that are the subject of each of the proceedings;
b) Not to deem unconstitutional the rule contained in paragraph g) of no. 1 of article 104 of the General Regime for Tax Offences, approved by Law no. 15/2001, of 05.06, interpreted in the sense of allowing the qualification of the crime of tax fraud by virtue of collusion with a third party with whom the agent is in a situation of special relations in the case of acting in the capacity of legal representative of the other defendant; (...)".
d) Dismiss the action brought by the defendant A.;
e) Dismiss the action brought by the defendant C."
https://www.tribunalconstitucional.pt/tc/acordaos/20240816.html
IV.3. Judicial Courts
Judgement of the Supreme Court of Justice, November 6, Case no. 612/23.4T8VIS.C1.S1: Professional Category. Exercise of Functions. Right to Remuneration. Good faith.
Summary:
"In the light of the principle of good faith in force both in the conclusion and execution of the employment contract, and the principle of fair remuneration, although the employee does not meet the requirements (due to the absence of a competitive procedure) to be reclassified in the category of Senior Technician, he must receive the remuneration corresponding to that category as long as he continues to carry out the duties that are part of it."
Judgement of the Supreme Court of Justice, of November 12, Case no. 526/19.2T8CSC.L1.S1: Lease Contract. Commercial or Industrial Lease. Obligation to repay. Obligation to Compensate. Deterioration. Property Damage. Commercial Establishment. Company. Acts of Legal Representatives or Auxiliaries. Fundamentals. Urban Lease. Landlord. Tenant. Third Party.
Summary:
"The tenant company is liable to the landlord for damage caused by its manager to the leased property. From the combined interpretation of articles 1043 and 1044 of the Civil Code, it is concluded that the lessee, when returning the leased property to the lessor, will only not be liable for "normal" deteriorations, i.e. those inherent to prudent use, or for deteriorations that are completely beyond his control of the leased property, i.e. those that result from a cause that is not attributable to him or to a third party to whom he has allowed it to be used."
Judgement of the Lisbon Court of Appeals, of November 6, Case no. 4500/20.8T9LSB.L1-3: Professional Secrecy. Scope and Reach. Defamation.
Summary:
"I - The duty of secrecy referred to in article 92 of the Statute of the Bar Association (EOA) covers facts related to the exercise of the profession and, because of that exercise, but facts of a professional nature and whose disclosure violates the relationship of trust that the law intends to protect.
II- It follows from analysing this article that the professional secrecy of a lawyer is inherent, not to the lawyer himself, but to the activity carried out by this professional, which means that not all facts transmitted or known by the lawyer are covered by the duty of confidentiality provided for in article 92, no. 1, of the EOA, but only those that relate to the exercise of this professional activity, which means that everything that is communicated to the lawyer but does not relate to acts specific to the legal profession is excluded from the scope of protection of this rule, i.e. all real life events that are not related to this professional performance, even if they come to the lawyer's attention at his place of work.
III - Therefore, expressions referring to the honour and consideration of a third party (who is not a client of any of the lawyers) are not covered by professional secrecy, even if they are sent from a law firm and come to the attention of another lawyer at his place of work.
IV- The statement of reasons for court decisions is enshrined in Article 6 no. 12 of the European Convention on Human Rights and Article 205 no. 1 of the Constitution which stipulates the following: Decisions of the courts that are not of a purely expedient nature shall state the reasons on which they are based in the manner provided by law.
V- It is through the reasoning of the sentence, in the explanation of the critical examination undertaken therein, that the objectivity, rigour, consistency, congruence and legitimacy of the logical process of forming the conviction of the judge can be gauged and, thus, the possibility of controlling such a decision can be exercised. Such control is not arbitrary, it is exercised to the extent necessary and is, of course, respectful of the provisions of article 127 of the Code of Criminal Procedure.
VI- The defect of a notorious error in the assessment of the evidence does not occur if the applicant's disagreement stems from the way in which the contested decision assessed the evidence produced, i.e. the non-coincidence between the applicant's version of the facts and that of the contested decision does not fulfil this defect.
VII- The principle of in dubio pro reo does not mean giving relevance to the doubts that procedural subjects find in the decision or in their interpretation of the facts described and revealed in the case file - it is, rather, an imposition directed at the judge, in the sense that he should rule in favour of the defendant when there is no certainty about the decisive facts for the solution of the case.
VIII- Expressions that are unnecessary, spurious and unrelated cannot be included in the normal animosity of a legal dispute."
Judgement of the Lisbon Court of Appeals, of November 6, Case no. 5761/20.8T8LRS.L2-4: Collective Labour Agreement. Loss of Workplace. Sick Leave. Interim Remuneration. Deductions. Unemployment Benefit. Official Knowledge.
Summary:
"I. According to clause 14 of the CCT in force for the surveillance and security sector, (subject to Ordinance no.307/2019, of September 13) the succession of service providers at a given workplace or client - whether or not this succession of companies in the provision of services translates into the transfer of an autonomous economic unit or has an expression of total or partial loss of the provision of services - does not, in itself, justify the termination of the employment contracts covered, the termination of the employment contracts in question, with the new service provider maintaining the employment contracts in force with the workers who previously provided private security services there, with all the rights, duties, benefits, seniority and professional category that were in force at the service of the outgoing service provider.
II. The fact that the security guard assigned to a particular workplace was on sick leave and had a suspended employment contract on the date of the succession of service providers and in the 90 days preceding it does not constitute a valid reason for excluding him from the group of workers he is part of and who were covered by the succession.
III. It is up to the employer who wishes to benefit from the deductions provided for in Article 390 no. 2 (a) of the Labour Code to deduct the inherent exception in good time, and it is also up to the employer to prove that the employee has received income from work begun after the dismissal or other amounts that should be deducted from interim remuneration.
IV. The deduction of unemployment benefit provided for in Article 390 no. 2 (c) of the Labour Code is known ex officio."
Judgement of the Lisbon Court of Appeals, of November 7, Case no. 78/21.3T9ALM.L1-9: Falsification of a Document. Minutes. Erasure or Deletion of Declaration. Instigation. Co-authorship.
Summary:
"I. Article 63 no. 2 of the Commercial Companies Code lays down the elements that must be included in the minutes of a commercial company, stating in paragraph h that the minutes must contain the statements of the shareholders if they so request - in other words, the law allows shareholders to include their positions on the meeting in the minutes, namely by signing "protests", which, as soon as they are made, become an integral part of the record of the company meeting.
II. Therefore, erasing with a corrector certain parts of the statements made by the members of the meeting makes the author of such acts guilty of the offence of damaging documents, as defined in Article 259 no. 1 of the Criminal Code, since this type of conduct undermines the probative power conferred by the document, when committed with the intention of causing harm to another person or to the State or of obtaining an illegitimate benefit for himself or for a third party.
III. In fact, the deletion of parts of the document, although not comparable to the deletion of the document itself, affects its probative value.
IV. An instigator is punishable as a perpetrator if he or she intentionally causes another person to commit an offence, provided that the offence is carried out or begins to be carried out; the instigator has created in the third party the idea of committing an offence, but it is the third party who freely decides to carry out the offence.
V. The conduct of the defendant who - despite being absent from the scene of the events - expressly instructed his co-defendant to delete the protest that had been registered, which she knowingly did, must be included in this form of co-authorship, which derives from Article 26 of the Criminal Code, in fine."
Judgement of the Lisbon Court of Appeals, of November 12, Case no. 417/17.1T8LSB-E.L1-1: Insolvency. Private limited company. Manager. Labour Credit. General Property Privilege. Subordinated Creditor.
Summary:
"1 - The rule of article 398 of the Commercial Companies Code has not been replicated for private limited companies and their managers, so two possibilities open up: either article 398 is an exceptional rule that cannot be applied analogously, with the consequence that we are faced with a gap to be filled, or the rule must be applied analogously and there is an incompatibility provided for by law (by analogy) that determines the suspension of the employment contract of an employee who assumes the capacity of manager, under the terms of article 296 no. 5 of the Labour Code.
2 - Once the suspension of the employment contract has been determined, it must be taken into account that the time of suspension is counted for the purposes of seniority, so that all the time that has elapsed since the employee took on the role of manager counts for the purposes of calculating the compensation for the termination of the employment contract due to expiry - cf. articles 347 no. 5 and 366 of the Labour Code.
3 - The claim due for compensation for the termination of the employment contract, being a labour claim, is a privileged claim, under the terms of article 333 of the CT, and therefore, under the terms of article 47 no. 4 (b) of the CIRE, it cannot be qualified and graded as subordinate, even when held by a person specially related to the debtor.
4 - A manager of a private limited company declared insolvent is a person specially related to the debtor under the terms of Article 49 no. 2 (c) of the CIRE.
5 - A partner in a private limited company, for this reason alone, is not a person specially related to the debtor under the terms of Article 49 no. 2 (a) of the CIRE, since he is not legally liable under the terms of Article 6 no. 2 of the CIRE, in view of the provisions of Article 198 of the Commercial Companies Code."
Judgement of the Porto Court of Appeals, of November 7, Case no. 3630/23.9T8VLG.P1: Non-contractual Civil Liability. Permanent Disability. Property Damage. Biological Damage. Non-Patrimonial Damage. Compensation. Interest.
Summary:
"I - Permanent incapacity constitutes compensable pecuniary damage, whether it entails an actual reduction in the injured party's labour earnings, or whether it merely results in an increased effort to maintain the same levels of professional income, such incapacity requiring an additional effort, physical or/and psychological, to obtain the same result.
II - Since biological damage must be understood as a violation of the physical-psychic integrity of the injured party, with a medico-legal translation, such damage exists in any situation of injury to this integrity, even without professional repercussions and without loss of work performance.
III - When setting compensation for non-pecuniary damage suffered by the injured party, the judge is bound by criteria of fairness, which weigh up, however, the economic situation of the injured party and the party obliged to make reparation, the intensity of the degree of fault of the injured party, and the extent and nature of the injuries suffered by the holder of the right to compensation, considering, as a point of balance, the very purposes pursued by compensation for this type of damage.
IV - The most important components of non-pecuniary damage are:
a) aesthetic damage: translated into anatomical and functional damage associated with deformities and cripples that have resisted the victim's treatment and recovery process;
b) social affirmation damage: undifferentiated damage to the injured party's social integration in its various aspects (family, professional, sexual, emotional, recreational, cultural, civic);
c) the damage to "general health and longevity": this emphasises the damage caused by pain and the lack of well-being, and values the irreversible damage to the victim's health and well-being and the reduction in life expectancy;
d) the pretium juventutis: which includes the frustration of living the so-called "springtime of life" to the full;
e) and the pretium doloris - which summarises the physical and moral pain suffered during the period of illness and temporary incapacity.
V - In claims involving bodily injury, interest is only due at twice the applicable legal rate on the difference between the amount offered and the amount fixed in the court decision when the insurance company's proposal was not made in the substantial and procedural terms laid down in the system for assessing and valuing bodily injury using the Indicative Table for Assessing Permanent Disabilities in Civil Law, with the injured party bearing the burden of alleging and proving such non-compliance."
IV.4. Administrative and Tax Courts
Judgement of the Supreme Administrative Court, of November 6, Case no. 02777/10.6BEPRT: Tax Act. Complaint. Hierarchical Appeal. Judicial Challenge.
Summary:
"I - The hierarchical appeal is a second degree tax procedure that functions as an administrative guarantee and, in general, consists of asking the highest hierarchical superior of the entity that carried out an administrative-tax act for a new assessment of it, but is, as a rule, optional (in terms of its relationship with the subsequent possibility of judicial control) and with merely devolutive effects (not suspensive), in terms of the consequences on the act appealed against. Lastly, it should be noted that the rule of admissibility of hierarchical appeals against decisions in tax procedures must be subject to the principle of a double degree of judgement (cf. art. 80 of the L.G.T.; art. 66 of the C.P.P.T.).
II - The hierarchical appeal against the decision handed down in the context of an administrative appeal filed with a view to assessing the legality of the act of liquidation implies a new examination of the matter in all its aspects, by the higher authority that replaces the one whose decision is being appealed, assessing and resolving the matter as if it were being examined for the first time.
III - Although the object of the impugnation process is the act of assessment and not, autonomously, the administrative decisions that dealt with it, the truth is that it cannot be ignored that that act comes, when there are administrative impugnation procedures, "bundled" with what results from the instruction of the same procedures. In other words, the court is no longer confronted with the tax act "in its raw state" but starts to analyse the act with its complementary elements from the administrative impugnation phase and, among these, bearing in mind the identified principle of the double degree of decision, the content of the decision of the hierarchical appeal lodged, if any.
IV - Since the decision to partially reject the hierarchical appeal is the immediate subject of the present proceedings, the alleged defects in the administrative complaint procedure that precedes it can have no relevance."
Judgement of the Southern Central Administrative Court, November 7, Case no. 714/15.0BELRS: Opposition to Tax Enforcement. Illegitimacy. Guilt. Rebuttal of the presumption.
Summary:
"I - In the light of the provisions of article 24 no. 1 (b) of the LGT, the determination of subsidiary liability is based on a judgement of guilt for non-payment of the tax obligation, which may be waived if the manager/administrator proves that the diligences required of him due to the exercise of such functions were made(diligence due to a judicious manager - article 64 of the Commercial Companies Code and article 32 of the LGT) and that all measures were taken to safeguard the interests of the creditors, in particular the tax creditor.
II - If the evidence shows that the opponent took various measures to overcome the company's financial and economic difficulties and to safeguard the interests of creditors, that it endeavoured to avoid insolvency by seeking bank financing, restructuring of group companies, as well as financial support through I........, all of which proved unsuccessful, giving rise to the PER and then insolvency, it can be concluded that the opponent succeeded in rebutting the presumption of guilt regarding non-payment of the enforced debt."
V. BRIEFS
V.1. DOCTRINE
V.1.1. Monographs and Periodicals
Ana Filipa Morais Antunes, A Resolução do Contrato - Efeitos entre as Partes, Almedina, November 2024.
Mário Aroso de Almeida, Atos Administrativos de Segundo Grau - Ratificação, Reforma e Conversão. Revogação e Avaliação Administrativa, Almedina, November 2024.
João Pacheco de Amorim, Direito Fundamental à Objeção de Consciência - Em Especial, a Objeção dos Profissionais de Saúde à Participação em Atos de Aborto Provocado, Almedina, November 2024.
Luís Menezes Leitão, Direito da Família, Almedina, November 2024.
Barreto Menezes Cordeiro, Dos Intermediários Financeiros - Dogmática Geral, Deveres e Responsabilidade Civil, Almedina, November 2024.
António Santos Abrantes Geraldes, Recursos em Processo Civil, Almedina, November 2024.
Helena Morão, Direito Processual Penal dos Recursos, Almedina, November 2024.
Francisco José Duarte Pimentel, Administração Pública e Trabalhadores em Funções Públicas, Almedina, November 2024.
José Gonçalves Machado, Reflexões Sobre a 'Conduta Devida' dos Gestores na Pré-Insolvência, Almedina, November 2024.
Joaquim de Seabra Lopes, Direito dos Registos e do Notariado, Almedina, November 2024.
IV.1.2. Generic Guidelines & Cia
Circular Letter No. 25042/2024, of November 11, by Order of the Deputy Director-General of the VAT Services Directorate
Subject: VAT - List of gold coins.
Circular Letter No. 25043/2024, of November 13, by Order of the Deputy Director-General of the VAT Services Directorate
Subject: Admissibility of pdf invoices for the purposes of the right to deduct VAT.
V.2. Miscellaneous
V.2.1. Economy, Finance and Taxation
The Council of Ministers, meeting on November 6, approved:
- A Decree-Law that increases the remuneration supplement due to doctors who exercise health authority functions and are obliged to report for duty whenever requested;
- A Decree-Law amending the special regime for hiring doctors;
- A Decree-Law transposing into national law the European legislation that lays down the rules on the conditions and procedure for unrepresented citizens in third countries to obtain a provisional European Union travel document and that creates a uniform model for these documents;
https://www.portugal.gov.pt/pt/gc24/governo/comunicado-do-conselho-de-ministros?i=647
The Council of Ministers, meeting on November 14, approved a Decree-Law that makes it possible to dispense with the prior review of the execution project for public works contracts, in specific and duly substantiated cases.
https://www.portugal.gov.pt/pt/gc24/governo/comunicado-do-conselho-de-ministros?i=648
The Council of Ministers, meeting on November 28, approved:
- A Decree-Law that amends the Legal Framework for Territorial Management Instruments (RJIGT), allowing for an increase in the supply of land for housing construction. The approval of this decree-law is intended to guarantee a special reclassification regime for urban land, the majority of which must be allocated to public housing or moderate value housing;
- A Decree-Law that increases the minimum wage to 870 euros from 1 January 2025;
- A Proposal of Law for legislative authorisation to partially transpose the framework of EU regulations on VAT exemption for small businesses, extending the conditions for access to the scheme, simplifying compliance with tax obligations for the taxpayers concerned and allowing small national businesses access to exemption schemes in other EU Member States, thereby boosting their internationalisation.
https://www.portugal.gov.pt/pt/gc24/governo/comunicado-do-conselho-de-ministros?i=650
V.2.2. Industrial Property
On November 15, provisional statistics on Industrial Property Rights (IPR) applications and grants were released, updated to the month of October 2024:
i) In the first ten months of the year, 743 national invention applications were filed, and 169 national inventions were granted, compared to 162 granted in 2023;
ii) The number of European Patent validations filed in Portugal between January and October 2024 fell by 8.2 per cent year-on-year (2,244 in 2024, 2,445 in 2023);
iii) There were 18,174 applications for registration of National Trademarks and Other Distinctive Trade Signs (OSDC) from January to October 2024, representing an increase of 1.6%. In the same period, 14,890 National Trademarks and OSDCs were granted (13,726 in 2023);
iv) The number of objects included in National Design applications rose from 702 between January and October 2023 to 551 in 2024.
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