I. EDITORIAL – IMPLEMENTATION RULES FOR THE 2025 STATE BUDGET; TAX SIMPLIFICATION MEASURES AMENDING THE TAX BENEFITS STATUTE, THE TAX PROCEDURE AND PROCESS CODE AND OTHER LEGISLATIVE ACTS
The month of March was characterized, in legislative terms, by the publication of Decree-Law no. 13-A/2025, of March 10, which establishes the rules for implementing the State Budget for 2025, and the publication of the Decree-Law no. 49/2025, of March 27, which approves tax simplification measures, namely amending the Tax Benefits Statute, the Tax Procedure and Process Code and other legislative acts.
Also noteworthy, at a legislative level, are:
- Law no. 26/2025, of March 19, which reinforces the penal framework for crimes of aggression against security forces and other public service agents, amending the Penal Code and the Procedural Costs Regulation;
- Decree-Law no. 24/2025, of March 19, which amends Decree-Law no. 44/2024, of July 10, extending the possibility for the State to provide a personal guarantee with a view to enabling the granting of loans for own and permanent housing to young people up to the age of 35 to financial companies authorised to carry out credit operations for the purchase of housing in Portugal;
- Decree-Law no. 35/2025, of March 24, which partially transposes Article 1 of Directive (EU) 2020/285 and Article 2 of Directive (EU) 2022/542 as regards the value added tax exemption regime for small enterprises.
Within the scope of case law, we highlight the Judgement of the Constitutional Court no. 253/2025, of March 20, Process no. 220/2024, in which it decides: “a) Declare unconstitutional the rule contained in article 2(b) of the CESE legal regime (approved by article 228 of the Law no. 83-C/2013, of December 31), the validity of which was extended to 2019 by article 313 of Law no. 71/2018, of December 31, in the part in which it determines that the tax is levied on the value of the assets referred to in article 3(1), of subjects that own power plants using renewable sources licensed under Decree-Law no. 172/2006, of August 23, that have a production licence and have been considered in a position to be authorised for entry into operation; b) Not to declare unconstitutional the rule resulting from articles 313(2) of Law no. 71/2018, of 31 December, and article 4(a) of the CESE legal regime (in the version of Law no. 71/2018, of 31 December), which eliminated the exemption that was provided for the production of electricity through power plants using renewable energy sources covered by guaranteed remuneration schemes; (...)”.
Finally, in the Miscellaneous, the Council of Ministers approved three Decree-laws regarding Value Added Tax (VAT): (i) a decree amending the cash VAT regime; (ii) a decree partially transposing the framework of EU regulations on VAT exemption for small businesses; (iii) a law partially transposing into the Portuguese tax law Council Directive (EU) 2022/542 of 5 April 2022 amending Directives 2006/112/EC and (EU) 2020/285 as regards value added tax (VAT) rates, amending the VAT Code and the special scheme for the taxation of second-hand goods, works of art, collectors' items and antiques.
II. LEGISLATION
Ordinance no. 77/2025/1, of March 3: Proceeds with the second amendment to Ministerial Order no. 217/2007, of February 26, which approved the annexed rules for the implementation of games of chance.
https://files.diariodarepublica.pt/1s/2025/03/04300/0005800058.pdf
Law no. 22/2025, of March 4: Establishes the universality of pre-school education for children from the age of 3, amending Law no. 85/2009 of August 27.
https://files.diariodarepublica.pt/1s/2025/03/04400/0000400004.pdf
Ordinance no. 81/2025/1, of March 4: Defines the terms for awarding the additional remuneration provided for in article 8 of Decree-Law no. 111/2024 of December 19.
https://files.diariodarepublica.pt/1s/2025/03/04400/0000700008.pdf
Ordinance no. 83/2025/1, of March 5: Determines the values of the coefficients to be used for updating annual salaries.
https://files.diariodarepublica.pt/1s/2025/03/04500/0000200006.pdf
Decree-Law no. 13/2025, of March 6: Amends the Personal Income Tax Code, eliminating reporting obligations in the tax return and clarifying these obligations with regard to assets held in countries, territories or regions with a clearly more favourable tax regime.
https://files.diariodarepublica.pt/1s/2025/03/04600/0000400007.pdf
Regulatory Decree no. 2/2025, of March 6: Amends Regulatory Decree no. 3/2024, of February 21, modifying the universe of the automatic declaration of personal income tax, with regard to the costs of remuneration for the provision of domestic work.
https://files.diariodarepublica.pt/1s/2025/03/04600/0002300024.pdf
Ordinance no. 86/2025/1, of March 6: Defines the rules applicable to the subject of Portuguese as a Non-Mother Tongue in secondary education and training programmes.
https://files.diariodarepublica.pt/1s/2025/03/04600/0002500027.pdf
Law no. 23/2025, of March 7: It includes new psychoactive substances in the definition of drugs, amending Decree-Law no. 15/93 of January 22, which approves the legal regime applicable to the trafficking and consumption of narcotics and psychotropic substances.
https://files.diariodarepublica.pt/1s/2025/03/04700/0000200010.pdf
Decree-Law no. 13-A/2025, of March 10: Establishes the implementing rules for the 2025 State Budget.
https://files.diariodarepublica.pt/1s/2025/03/04801/0000200089.pdf
Law no. 24/2025, of March 12: Amendment to the Highway Code, approved by Decree-Law no. 114/94, of May 3.
https://files.diariodarepublica.pt/1s/2025/03/05000/0000300004.pdf
Law no. 25/2025, of March 12: Amends the technical inspection regime for motor vehicles and their trailers, approved by Decree-Law no. 144/2012, of July 11.
https://files.diariodarepublica.pt/1s/2025/03/05000/0000500006.pdf
Ordinance no. 95/2025/1, of March 12: Fourth amendment to Ordinance no. 121/2021, of June 9, which regulates the electronic archiving of documents drawn up by a notary and other documents filed in notaries' offices, the permanent notarial certificate and the participation of acts by electronic means to the Central Registry Office.
https://files.diariodarepublica.pt/1s/2025/03/05000/0000800009.pdf
Law no. 25-A/2025, of March 13: Replacement of parishes aggregated by Law no. 11-A/2013, of January 28, concluding the special, simplified and transitional procedure for the creation of parishes provided for in Law no. 39/2021, of June 24.
https://files.diariodarepublica.pt/1s/2025/03/05102/0000200014.pdf
Ordinance no. 111/2025/1, of March 14: Defines the list of probative means for the purpose of verifying the conditions for granting the residence supplement.
https://files.diariodarepublica.pt/1s/2025/03/05200/0000700007.pdf
Ordinance no. 112/2025/1, of March 14: Updates the amounts of family benefits for the year 2025.
https://files.diariodarepublica.pt/1s/2025/03/05200/0000800010.pdf
Ordinance no. 113/2025/1, of March 14: Updates the annual reference value of the basic component and the annual reference value of the social inclusion benefit supplement.
https://files.diariodarepublica.pt/1s/2025/03/05200/0001100012.pdf
Resolution of the Assembly of the Republic no. 74/2025, of March 17: Recommends that the government finalise the revision of the Statute for Judicial Officials and enhance the career.
https://files.diariodarepublica.pt/1s/2025/03/05300/0000700007.pdf
Decree-Law no. 14/2025, of March 17: Amends the General Regime for Credit Institutions and Financial Companies, ensuring the implementation of European Union regulations in the domestic legal order.
https://files.diariodarepublica.pt/1s/2025/03/05300/0001000022.pdf
Ordinance no. 118/2025/1, of March 17: Creates and regulates the Programa MAIS - Activation and Social Inclusion Measures.
https://files.diariodarepublica.pt/1s/2025/03/05300/0039100400.pdf
Decree-Law no. 16/2025, of March 18: Amends Decree-Law no. 72/2023, of August 23, and Law no. 3/2015, of January 9, eliminating the obligation to carry out the simple execution operation prior to legal acts that affect non-registered buildings that have been in a deferred registration situation under the experimental land registry regime.
https://files.diariodarepublica.pt/1s/2025/03/05400/0000600012.pdf
Decree-Law no. 18/2025, of March 18: Amends Decree-Law no. 26/2024 of April 3, which creates and regulates the Plataforma RAL+.
https://files.diariodarepublica.pt/1s/2025/03/05400/0001500016.pdf
Decree-Law no. 19/2025, of March 18: Amends Decree-Law no. 124/2017, of September 27, which establishes and regulates the conditions for granting support to the actions of the associative movement of Portuguese communities.
https://files.diariodarepublica.pt/1s/2025/03/05400/0001700027.pdf
Decree-Law no. 21/2025, of March 18: Approves the statute of the diplomatic career.
https://files.diariodarepublica.pt/1s/2025/03/05400/0003100068.pdf
Law no. 26/2025, of March 19: Strengthens the penal framework for crimes of aggression against security forces and other public service agents, amending the Penal Code and the Procedural Costs Regulation.
https://files.diariodarepublica.pt/1s/2025/03/05500/0000300006.pdf
Decree-Law no. 22/2025, of March 19: Transposes Directive (EU) 2022/2557 on the identification, designation and resilience-building of critical entities.
https://files.diariodarepublica.pt/1s/2025/03/05500/0000900038.pdf
Decree-Law no. 24/2025, of March 19: Amends Decree-Law no. 44/2024, of July 10, extending the possibility of the State providing a personal guarantee with a view to enabling the granting of loans for own and permanent housing to young people up to the age of 35 to financial companies authorised to carry out credit operations for the purchase of housing in Portugal.
https://files.diariodarepublica.pt/1s/2025/03/05500/0005100052.pdf
Ordinance no. 119-B/2025/1, of March 19: Regulatory norms necessary for the distribution of the net results of the exploitation of social games allocated to the Ministry of Internal Affairs.
https://files.diariodarepublica.pt/1s/2025/03/05501/0000400005.pdf
Decree-Law no. 26/2025, of March 20: Completes the transposition of Directive (EU) 2021/2118 on compulsory motor third party liability insurance.
https://files.diariodarepublica.pt/1s/2025/03/05600/0000800062.pdf
Decree-Law no. 27/2025, of March 20: Creates the special career of bailiff and the respective salary scale.
https://files.diariodarepublica.pt/1s/2025/03/05600/0006300074.pdf
Ordinance no. 121-B/2025/1, of March 20: Proceeds with the fourth amendment to Ordinance no. 97/2015, of March 30, and extends the date concerning the obligation for last resort suppliers to supply natural gas to final customers with annual consumption of less than or equal to 10.000m3 who do not exercise the right to switch to a free market supplier.
https://files.diariodarepublica.pt/1s/2025/03/05601/0008300084.pdf
Decree-Law no. 33/2025, of March 24: Partially transposes article 1 of Directive (EU) 2022/542 with regard to value added tax rates, amending the VAT Code and the special regime for the taxation of second-hand goods, works of art, collectors' items and antiques.
https://files.diariodarepublica.pt/1s/2025/03/05800/0001900024.pdf
Decree-Law no. 34/2025, of March 24: Increases the turnover threshold for access to the cash VAT regime.
https://files.diariodarepublica.pt/1s/2025/03/05800/0002500026.pdf
Decree-Law no. 35/2025, of March 24: Partially transposes article 1 of Directive (EU) 2020/285 and article 2 of Directive (EU) 2022/542 as regards the value added tax exemption scheme applicable to small businesses.
https://files.diariodarepublica.pt/1s/2025/03/05800/0002700042.pdf
Decree-Law no. 37/2025, of March 24: Excludes from the application of Part II of the Public Contracts Code the contracts to be signed by Banco Português of Fomento as part of the transformation of its technological infrastructure.
https://files.diariodarepublica.pt/1s/2025/03/05800/0004600047.pdf
Ordinance no. 126/2025/1, of March 24: Amends Ordinance no. 301/2015, of September 22, which sets the arbitration fee and the costs of the proceedings in the context of necessary arbitration, as well as the fees for individual acts.
https://files.diariodarepublica.pt/1s/2025/03/05800/0004800049.pdf
Ordinance no. 128/2025/1, of March 24: Establishes the regulatory rules governing the distribution of the net operating results of the social games allocated to the Ministry of Health in 2025.
https://files.diariodarepublica.pt/1s/2025/03/05800/0005200053.pdf
Decree-Law no. 40/2025, of March 26: Amends Decree-Law no. 322/90 of October 18, which defines and regulates protection in the event of the death of beneficiaries of the general social security system, and Decree-Law no. 187/2007 of May 10, which defines and regulates the legal system of protection in the event of invalidity and old age of the general social security system.
https://files.diariodarepublica.pt/1s/2025/03/06000/0000500007.pdf
Decree-Law no. 49/2025, of March 27: Approves tax simplification measures, namely amending the Tax Benefits Statute, the Tax Procedure and Process Code and other legislative acts.
https://files.diariodarepublica.pt/1s/2025/03/06100/0003800062.pdf
Law no. 32/2025, of March 27: Promoting the rights of people with endometriosis or adenomyosis by strengthening their access to health care and creating a system of justified absences from work and classes by amending the Labour Code.
https://files.diariodarepublica.pt/1s/2025/03/06100/0000800010.pdf
III. Public Procurement1
Announcement no. 5361/2025, of March 3: Construction of Buildings - Ferreira do Zêzere Municipality - €2.622.882,19 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/043/418747981.pdf
Announcement no. 5374/2025, of March 3: Carteira of Seguros - Horários do Funchal, Transportes Públicos, S.A. - €2.400.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/043/418755595.pdf
Announcement no. 5391/2025, of March 3: General contract for the conservation and restoration, requalification and moofrnisation of the São Carlos National Theatre - OPART - Organismo of Produção Artística, E.P.E. - €22.000.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/043/418755651.pdf
Announcement no. 5417/2025, of March 3: Construction contract for the AMITEI crèche - AMITEI - Marrazes Social Solidarity Association - €1.365.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/043/418760154.pdf
Announcement no. 5458/2025, of March 3: Rehabilitation of 30 Houses in the Brasil Neighbourhood - Vila Meã Charity Association - €1.700.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/043/418763379.pdf
Announcement no. 5476/2025, of March 5: Contract for the Rehabilitation of the Municipal Road Network - 2nd phase - Municipality of Almeirim - €1.395.738,36 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/045/418758665.pdf
Announcement no. 5484/2025, of March 5: Public procurement with publication in the OJEU for the work ‘Extension of the archaeological complex of Conimbriga - Expansion of the Conimbriga Monographic Museum and Wi-Fi coverage - Conofixa-a-Nova Municipality - €5.638.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/045/418753626.pdf
Announcement no. 5502/2025, of March 5: Improvement and extension of the Town Hall Building - Municipality of Montalegre - €1.073.869,00 (ComprasPT)
https://files.diariodarepublica.pt/cp_hora/2025/03/045/418757028.pdf
Announcement no. 5505/2025, of March 5: Rehabilitation of four PSP Collective Housing Buildings in São João da Maofira - Municipality of São João da Maofira - €1.381.912,45 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/045/418764756.pdf
Announcement no. 5567/2025, of March 5: Adaptation of the Exhibition Hall into a Citizen's Bureau - Municipality of São João da Pesqueira - €1.179.833,08 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/045/418767104.pdf
Announcement no. 5569/2025, of March 5: Construction of a Municipal Infrastructure for Cultural Support and Tourism - Municipality of São João da Pesqueira - €4.113.500,00 (Acingov)
https://files.diariodarepublica.pt/cp_hora/2025/03/045/418765777.pdf
Announcement no. 5610/2025, of March 6: Contract to upgrade the Innovation Centre of two ports unofr Project PRR-C05-I03-P-41 - National Institute for Agricultural and Veterinary Research, I. P. - €1.212.662,88 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/046/418771195.pdf
Announcement no. 5646/2025, of March 6: Construction of the New Health Unit - Pontinha - Municipality of Odivelas - €4.180.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/046/418762293.pdf
Announcement no. 5665/2025, of March 6: Contract for the Cabeceiras of Basto Sports Centre (2025) - Municipality of Cabeceiras of Basto - €1.186.812,46 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/046/418772953.pdf
Announcement no. 5682/2025, of March 6: Contract no. 13/DMMC/DHM/DPH/2022 - PIED Intervention Plan for dispersed buildings. Escadinhas of Santo Estevão, no. 8 to 16 / Beco of Maria Guerra no. 3 / Rua of Santo Estevão, no. 51 - Process no. 45/CP/DGES/ND/2024 - Municipality of Lisbon - €1.485.792,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/046/418774443.pdf
Announcement no. 5706/2025, of March 7: Contract for the Maintenance and Repair of Ruptures and Faults in the Santo André Water Distribution Network - Águas of Santo André, S.A. - €2.300.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/047/418769835.pdf
Announcement no. 5723/2025, of March 7: Contract to upgrade the roof the Oeiras Innovation Centre under project PRR-C05-I03-P-50 - National Institute for Agricultural and Veterinary Research, I.P. - €5.185.200,37 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/047/418777505.pdf
Announcement no. 5729/2025, of March 7: Construction of the Gandra Urban Park - Municipality of Paredes - €2.355.815,15 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/047/418750629.pdf
Announcement no. 5740/2025, of March 7: PRR.40.341.012.TF17_25 PM002/VENDAS NOVAS - Vendas Novas Artillery Polygon - Rehabilitation of State Houses - Army General Staff - €1.000.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/047/418777287.pdf
Announcement no. 5758/2025, of March 7: Amendment and Extension of a Building for Higher Education Student Accommodation - Municipality of Guarda - €4.157.200,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/047/418779011.pdf
Announcement no. 5764/2025, of March 7: 06/2025- “Extension of the Santa Eulália Home” - Municipality of Elvas - €1.184.549,84 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/047/418773528.pdf
Announcement no. 5787/2025, of March 7: Rehabilitation and extension of the Health Centre of Valença - Municipality of Valença - €2.700.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/047/418779644.pdf
Announcement no. 5811/2025, of March 7: Contract for the construction of UCCI, ERPI and SAD - CERCITOP - Cooperativa de Empreendedorismo para o desenvolvimento Económico e Social de Todo o País, Crl - €14.051.559,35 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/047/418768409.pdf
Announcement no. 5837/2025, of March 10: Public Passenger Transport - Municipality of São João da Madeira - €1.750.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/048/418769673.pdf
Announcement no. 5857/2025, of March 10: Construction / refurbishment of the Andaluz residence - Polytechnic Institute of Santarém - Central Services - €1.750.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/048/418774013.pdf
Announcement no. 5874/2025, of March 10: Announcement of procurement no. 5874/2025, of March 10 - LOGISLINK - Terminal Logística, Lda. - €13.900.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/048/418767859.pdf
Announcement no. 5918/2025, of March 10: Requalification of the EB2 School of Pinhel - Municipality of Pinhel - €6.035.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/048/418773228.pdf
Announcement no. 5938/2025, of March 10: Contract for the Requalification of the Building at Rua Direita 83-89 Em Viseu - Viseu Novo, SRU - Sociedade de Reabilitação Urbana de Viseu, S.A. - €1.275.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/048/418783604.pdf
Announcement no. 5939/2025, of March 10: Contract for the Requalification of the Municipality Builiding at Rua Silva Gaio 45-53 – Viseu - Viseu Novo, SRU - Sociedade de Reabilitação Urbana de Viseu, S.A. - €1.701.000,57 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/048/418783653.pdf
Announcement no. 5940/2025, of March 10: Improvement and Requalification of Rua da Igreja Bunheiro & Pavimentação de Arruamentos in the Municipality of Murtosa - February 2025 - Municipality of Murtosa - €1.074.903,46 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/048/418781303.pdf
Announcement no. 5945/2025, of March 10: CP000725_Contract of pavement improvement and maintenance - Cascais Próxima - Gestão of Mobilidade, Espaços Urbanos e Energias, E.M., S.A. - €2.100.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/048/418785468.pdf
Announcement no. 5972/2025, of March 10: Contract to upgrade the Fonte Boa Innovation Centre under project PRR-C05-I03-P-46 - Instituto Nacional de Investigação Agrária e Veterinária, I.P. - €1.423.661,39 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/048/418787039.pdf
Announcement no. 5979/2025, of March 10: Rehabilitation of 51 homes in the Mata Velha Social Housing Estate in Loivo - Vila Nova of Cerveira Municipality - €5.480.509,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/048/418787858.pdf
Announcement no. 6010/2025, of March 10: 33/2025_CP_E Requalification and Expansion of the Caminha Health Centre - Municipality of Caminha - €1.495.361,25 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/048/418777895.pdf
Announcement no. 6066/2025, of March 11: Requalification of the Padre José Augusto da Fonseca Primary and Secondary School (including the Sports Pavilion) - Municipality of Aguiar da Beira - €5.333.199,32 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/049/418784877.pdf
Announcement no. 6134/2025, of March 11: Construction of the Mesio Health Unit - Municipality of Lousada - €2.736.051,82 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/049/418790943.pdf
Announcement no. 6136/2025, of March 11: Adaptation of the Old Fire Brigade Building into a Support Centre for Young People and Citizens - Vila Nova de Cerveira Municipality - €1.400.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/049/418795211.pdf
Announcement no. 6140/2025, of March 11: Contract for Optimisation and upgrading of the Machico Funchal Adductor System (PRR P10) - ARM - Águas e Resíduos da Madeira, S.A. - €1.900.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/049/418794183.pdf
Announcement no. 6149/2025, of March 11: Contract for the " Construction of the Plátanos Street Housing Complex" (EM.001.2025.022) - CMPH Empresa of Habitação e Manutenção do Município do Porto, E.M. - €1.750.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/049/418793098.pdf
Announcement no. 6181/2025, of March 11: E.CP/16/2025 – Construction of the New Paião Family Health Unit - Works - Figueira da Foz Municipality - €1.382.420,39 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/049/418795699.pdf
Announcement no. 6183/2025, of March 11: E.CP.15/2025 – Construction of the New Bom Sucesso Family Health Unit - Works - Figueira da Foz Municipality - €1.092.959,04 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/049/418795203.pdf
Announcement no. 6245/2025, of March 12: Contract for the Curative Maintenance of AdVT Buildings and Infrastructures (Civil Construction Area), by Lots - Águas do Vale do Tejo, S. A. - €4.200.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/050/418738163.pdf
Announcement no. 6292/2025, of March 12: Installation / Upgrading / Replacement / Extension of the Public Water Supply and Wastewater Drainage Network - Municipality of Miranda do Corvo - €1.562.053,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/050/418799254.pdf
Announcement no. 6328/2025, of March 12: Contract for "Local Housing Strategy: construction of 7 dwellings at Rua Alberto Valente, Lote 82 in Águas of Moura (acquired lot)", under the design-build regime, pursuant to article 2-A of Law no. 30/2021. - Palmela Town Council - €1.267.924,53 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/050/418789697.pdf
Announcement no. 6339/2025, of March 12: Refurbishment of the Diretoria do Norte, Dic of Aveiro and Dic of Leiria buildings - PRR | Environmental Fund - Polícia Judiciária - €3.390.711,10 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/050/418803546.pdf
Announcement no. 6347/2025, of March 12: Local Housing Strategy - Construction of 25 dwellings - Carrazeda de Ansiães - GROU - Municipality of Carrazeda of Ansiães - €3.627.600,66 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/050/418804915.pdf
Announcement no. 6364/2025, of March 13: ID 925 PRR - Rainha Dona Leonor Museum - Contract for the conservation and restoration of the heritage on display at the Rainha Dona Leonor Museum - Património Cultural, I.P. - €1.205.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/051/418805069.pdf
Announcement no. 6392/2025, of March 13: Design-Construction of Buildings for Affordable Housing in the Municipality of Carregal do Sal - Municipality of Carregal do Sal - €10.769.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/051/418785921.pdf
Announcement no. 6446/2025, of March 13: Refurbishment of the Montalegre Multipurpose Centre - Municipality of Montalegre - €1.641.117,96 (ComprasPT)
https://files.diariodarepublica.pt/cp_hora/2025/03/051/418805296.pdf
Announcement no. 6456/2025, of March 13: Rehabilitation of the Paredes of Coura Health Centre - Municipality of Paredes de Coura - €1.375.912,37 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/051/418810439.pdf
Announcement no. 6508/2025, of March 14: Rehabilitation of the Old Printing House Building - Souto Grande - Construction of 7 Housing Units - Municipality of Manteigas - €1.119.375,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/052/418809249.pdf
Announcement no. 6528/2025, of March 14: Construction / remodelling of the S. Pedro residence - Instituto Politécnico of Santarém – Central Services - €1.300.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/052/418801018.pdf
Announcement no. 6541/2025, of March 14: Urbanisation Works for the Sabugal Business Location Zone - Sabugal Municipality - €1.138.546,86 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/052/418730208.pdf
Announcement no. 6546/2025, of March 14: Construction of 28 dwellings - Rua Estácio da Veiga, Bairro Pontal, Portimão - Municipality of Portimão - €4.200.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/052/418805369.pdf
Announcement no. 6566/2025, of March 14: Requalification of the Building Complex in the Historic Center (10 dwellings) (Rua Santa Maria, Travessa do Teatro and Rua Major de Sousa Machado) - Affordable Rent - PRR (1st Right) - Municipality of Chaves - €1.767.184,29 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/052/418813655.pdf
Announcement no. 6591/2025, of March 14: School EB 2,3 Dr. José Santos Bessa - Adaptation/Remodeling Works - Municipality of Montemor-o-Velho - €3.900.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/052/418815575.pdf
Announcement no. 6608/2025, of March 14: Construction of a building for Collaborative and Community Housing, in the parish of Penafiel, municipality of Penafiel - Associação das Obras Sociais de São Vicente de Paulo - €1.886.681,65 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/052/418816385.pdf
Announcement no. 6669/2025, of March 17: Insurance services - Municipality of Porto - €1.937.907,51 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/053/418811021.pdf
Announcement no. 6674/2025, of March 17: 2025_011CP - Health Insurance Contract and Acquisition of Brokerage Services for Águas of Portugal Group Companies - AdP - Águas of Portugal, SGPS, S.A - €2.564.579,21 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/053/418812731.pdf
Announcement no. 6675/2025, of March 17: 2025_012CP - Health Insurance Contract and Acquisition of Brokerage Services for Águas of Portugal Group Companies - AdP - Águas of Portugal, SGPS, S.A - €2.791.563,18 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/053/418813022.pdf
Announcement no. 6739/2025, of March 17: Affordable Housing Construction – Baltar - Municipality of Paredes - €2.632.916,45 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/053/418787752.pdf
Announcement no. 6817/2025, of March 18: Contract for the maintenance of track and station infrastructures for the Mondego Mobility System - Metro Mondego, S.A. - €1.516.684,58 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/054/418824477.pdf
Announcement no. 6859/2025, of March 18: Contract of Rehabilitation of the Tapada da Ajuda AgriHub Pavilions - Tapada da Ajuda Innovation Hub - Directorate-General for Agriculture and Rural Development - €1.605.403,00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/054/418827669.pdf
Announcement no. 6866/2025, of March 18: PO 561/2025 - Rehabilitation of the Cine-Teatro Alameda - Municipality of Arcos de Valdevez - €2.611.096,71 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/054/418825887.pdf
Announcement no. 6899/2025, of March 18: Contract for the execution of the Health Unit of Runa - Municipality of Torres Vedras - €2.500.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/054/418829572.pdf
Announcement no. 6921/2025, of March 19: P039/2025 - Expansion and Upgrading of the Ourém Health Center (15345/2025) - Municipality of Ourém - €2.822.289,91 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/055/418827109.pdf
Announcement no. 6934/2025, of March 19: Contract to renovate Citeforma's headquarters, under the scope of the PRR - Citeforma-C.Form.P.T.E.C.Serviços - €1.422.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/055/418829978.pdf
Announcement no. 6965/2025, of March 19: Construction of 12 affordable housing units – Municipality of Vila Nova de Paiva - €1.348.521,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/055/418833087.pdf
Announcement no. 6999/2025, of March 19: Contract for “Rehabilitation of the RIII Reservoir, Torraltinha”- Municipality of Lagos - €2.650.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/055/418832577.pdf
Announcement no. 7040/2025, of March 19: Urban rehabilitation of the town of Mação - 2nd Procedure - Municipality of Mação - €4.185.318,85 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/055/418835696.pdf
Announcement no. 7041/2025, of March 19: Construction of 12 new homes - Santo António Urbanization - Municipality of Mação - €1.235.903,14 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/055/418835963.pdf
Announcement no. 7062/2025, of March 20: Construction Contract for Multifamily Housing Buildings in Calço da Má Cara, São Sebastião - Municipality of Ponta Delgada - €2.063.500,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/056/418801034.pdf
Announcement no. 7063/2025, of March 20: Local Housing Strategy - 5th phase - Lot 1 - construction of a collective housing building, to be built on Rua da Tintureira, in the village of São Martinho de Anta (10 units); Lot 2 - rehabilitation of 4 houses located in Bairro João Paulo II, in the village of Sabrosa - Municipality of Sabrosa - €1.350.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/056/418836635.pdf
Announcement no. 7065/2025, of March 20: Contract for the 2nd Expansion of the Manuel Lourenço Ferreira Industrial Park – Municipality of Mortágua - €3.917.638,96 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/056/418834075.pdf
Announcement no. 7086/2025, of March 20: Construction Contract for the New Residence of Pombal, of the Polytechnic Institute of Leiria, within the scope of the PRR PNAES - Instituto Politécnico de Leiria - €1.958.053,48 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/056/418838903.pdf
Announcement no. 7115/2025, of March 20: Construction contract for UCCI, ERPI and SAD - CERCITOP - Cooperativa de Empreendedorismo Para o Desenvolvimento Económico e Social de Todo o País, Crl - €14.051.559,35 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/056/418826664.pdf
Announcement no. 7158/2025, of March 20: Contract for the Upgrading and Expansion of the ERPI and Day Care Center - O Roseiral - Santa Casa da Misericórdia de Albufeira - €4.200.000,00 (ComprasPT)
https://files.diariodarepublica.pt/cp_hora/2025/03/056/418840944.pdf
Announcement no. 7169/2025, of March 20: Extension and renovation of EB1 Santa Comba/Real for JI+EB - Municipality of Amarante - €1.758.500,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/056/418840888.pdf
Announcement no. 7175/2025, of March 20: Rehabilitation of the old Municipal Assembly building, providing it with the conditions for museum conservation and restoration work - Municipality of Vila Franca de Xira - €1.250.000,00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/056/418827547.pdf
Announcement no. 7186/2025, of March 20: Renovation and extension of the Lamego Museum - Municipality of Lamego - €1.700.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/056/418832958.pdf
Announcement no. 7200/2025, of March 20: Barrocal Neighborhood Requalification Contract - Municipality of Mêda - €1.658.864,06 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/056/418840774.pdf
Announcement no. 7229/2025, of March 21: Construction contract for the new building of the Knowledge Production and Dissemination Center of the Instituto Politécnico de Tomar - Instituto Politécnico de Tomar - €1.800.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/057/418842823.pdf
Announcement no. 7243/2025, of March 21: Contract for the Rehabilitation of the Guimarães Volunteer Fire Brigade Swimming Pool Building - Associação Humanitária dos Bombeiros Voluntários of Guimarães - €1.700.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/057/418844476.pdf
Announcement no. 7262/2025, of March 21: Renovation and Improvement of the Lima de Faria Secondary School, by Contract: Renovation and modernization of the Lima of Faria Secondary School in Cantanhede – 2nd Phase - CP-CCP-EMP no. 08/2025 - Municipality of Cantanhede - €3.230.239,70 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/057/418841916.pdf
Announcement no. 7271/2025, of March 21: Construction of 204 Homes - Coca Maravilhas Neighborhood - Municipality of Portimão - €26.543.421,14 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/057/418821528.pdf
Announcement no. 7276/2025, of March 21: Contract for the Adaptation and Rehabilitation of Buildings M and N of the IPT Campus, for the installation of the Tomar Innovation and Knowledge Enhancement Center - Instituto Politécnico de Tomar - €1.938.150,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/057/418842815.pdf
Announcement no. 7306/2025, of March 21: CP no. 10/2025 - Contract for Renovation of Student Residence - Residence 45 - University of Beira Interior - €1.635.000,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/057/418845983.pdf
Announcement no. 7314/2025, of March 21: Construction of two-family houses on the Quinta das Pretas-Verride plot (18 dwellings) - Municipality of Montemor-o-Velho - €2.319.739,11 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/057/418845018.pdf
Announcement no. 7320/2025, of March 21: 2024/CP/009 - Contract to Renovate the ESA Residence at IPVC - Instituto Politécnico de Viana do Castelo - €1.387.925,44 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/057/418844176.pdf
Announcement no. 7321/2025, of March 21: Concession of the public service of regular collective road passenger transportation on the island of São Miguel - Fundo Regional dos Transportes Terrestres, I.P.R.A. - €64.545.885,00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/057/418833298.pdf
Announcement no. 7336/2025, of March 21: Contract for “Construction of 8 dwellings in Rua Capitão Salgueiro Maia, Lote 43 - Valbom, Alcochete under the 1st Right Program, of the Recovery and Resilience Plan (PRR)” - Alcochete City Council Direito Program, of the Recovery and Resilience Plan (PRR) " - Alcochete City Council - €1.633.365,84 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/057/418848583.pdf
Announcement no. 7407/2025, of March 24: 25.OFX.49 - Purchase of solid waste transportation services - Tratolixo - Tratamento de Resíduos Sólidos, E. I. M. - Empresa Intermunicipal, S.A. - €1.500.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/058/418839851.pdf
Announcement no. 7446/2025, of March 24: REHABILITATION OF THE AFONSO COSTA NEIGHBOURHOOD - Municipality of Setúbal - €24.420.276,09 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/058/418845975.pdf
Announcement no. 7451/2025, of March 24: LICENSING MAINTENANCE AND SUPPORT SERVICES SAP - EDA - Electricidade dos Açores, S.A. - €2.820.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/058/418848697.pdf
Announcement no. 7484/2025, of March 24: Contract 2024_17_DIT(DOM) School Centre of Santa Maria - Refurbishment and Extension of the EB1 Basic School and Kindergarten Phase 2 - Municipality of Torres Novas - €3.758.755,15 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/03/058/418848291.pdf
Announcement no. 7527/2025, of March 24: CONTRACT OF CONCEPTION - CONSTRUCTION OF 24 BUILDINGS (ON PLOTS 42 TO 53) AND ADJACENT STREET TO THE SOUTH, OF THE MUNICIPAL PLOT OF CHINICATO - COOPERATIVE OF ECONOMIC HOUSING LACÓBRIGA - Municipality of Lagos - €4.300.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/058/418849799.pdf
Announcement no. 7554/2025, of March 24: Contract for Repairing the North Jetty of Barra do Douro and the Touro Jetty - APDL - Administração dos Portos do Douro, Leixões e Viana do Castelo, S. A. - €4.000.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/03/058/418856626.pdf
IV. CASE-LAW
IV.1. Court of Justice of the European Union
Judgement of the Court (Ninth Chamber), March 27, Case no. C‑57/24: Reference for a preliminary ruling. Judicial cooperation in civil matters. Measures relating to the law on succession. Regulation (EU) No 650/2012. Article 13. Jurisdiction of the court of the place of the habitual residence of the heir. Late declaration of waiver of the succession of a deceased person, who habitually resided in a Member State, by an heir, who habitually resides in another Member State.
Summary:
“Article 13 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:
- the courts of the Member State in which a person habitually resides who applies to be freed from the legal consequences of failing to make a declaration of waiver of a succession, within the required period, do not have jurisdiction to approve such an application.”
https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62024CJ0057&qid=1744111220450
Judgement of the Court Tribunal of Justiça (Eighth Chamber), March 27, Case no. C‑67/24: Reference for a preliminary ruling. Area of freedom, security and justice. Judicial cooperation in civil matters. Jurisdiction in matters relating to maintenance obligations. Regulation (EC) No 4/2009. Maintenance allowances set by a decision of a court of a third State. Maintenance creditors residing in that third State and holding either the nationality of that third State alone or the nationality of that third State and of a Member State. Maintenance debtor, a national of that Member State and habitually resident in that Member State. Application to modify that decision made by that maintenance debtor to a court of that Member State. Determination of the court with jurisdiction.
Summary:
“1) Article 1(1) of Council Regulation (EC) No 4/2009 of 18 December 2008 on jurisdiction, applicable law, recognition and enforcement of decisions and cooperation in matters relating to maintenance obligations, read in the light of recital 15 of that regulation, must be interpreted as meaning that:
- an application to modify a decision on maintenance obligations given by a court of a third State other than a State which is a contracting party to the Convention on the International Recovery of Child Support and Other Forms of Family Maintenance, concluded in The Hague on 23 November 2007, falls within the scope of that regulation where it seeks, on the one hand, a reduction of the amount of a maintenance allowance and, on the other, termination of the obligations in question and is brought before a court of a Member State by the maintenance debtor, a national of that Member State and habitually residing in the territory of that Member State, against the maintenance creditors, who habitually reside in the territory of that third State, of whom one is a national only of that third State and the others are nationals of that State and of the Member State in question.
2) Article 6 of Regulation No 4/2009 must be interpreted as meaning that:
- the rule whereby the courts of the Member State of the common nationality of the parties has subsidiary jurisdiction applies where, in addition to the nationality of the Member State of the court seised, the defendants hold the nationality of a third State.
3) Article 7 of Regulation No 4/2009 must be interpreted as meaning that:
- a situation in which an application to modify a decision on maintenance obligations given by a court of a third State other than a State which is a contracting party to the Convention on the International Recovery of Child Support and Other Forms of Family Maintenance, concluded in The Hague on 23 November 2007, seeking termination of the obligations concerned, is brought before a court of a Member State by the maintenance debtor, a national of that Member State and habitually resident in the territory of that Member State, against the maintenance creditor, a national of that third State and habitually resident in the territory of that third State, falls within the concept of ‘an exceptional basis’ for the purposes of that article, with the effect that a court of a Member State can hear a dispute pursuant to the rule on the jurisdiction of the forum necessitatis laid down in that article, provided that no such application could reasonably be brought, or the related procedure be conducted, or would be impossible before the courts of the third State concerned.”
https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62024CJ0067&qid=1744111525924
IV.2. Constitutional Court
Judgement of the Constitutional Court no. 260/2025, of March 20, Case no. 1085/2024:
“In these terms and on these grounds, it is decided:
a) To declare unconstitutional, for violation of article 59(1)(f) of the Constitution, the rule in article 40(3) of Decree-Law no. 503/99, of November 20, interpreted to mean that there is an absolutely preclusive period of 10 years, counted from the date of the initial establishment of the pension, for the review of the pension due to the injured party due to an accident in service, in cases where there have been pension updates since the initial establishment of the pension and the end of this 10-year period, because the change in the earning capacity of the injured party has been demonstrated; and, consequently,
b) To dismiss the appeal filed by the Public Prosecutor's Office.”
https://www.tribunalconstitucional.pt/tc/acordaos/20250260.html
Judgement of the Constitutional Court no. 253/2025, of March 20, Case no. 220/2024:
“In these terms and on these grounds, it is decided:
“a) To declare unconstitutional the rule contained in article 2(b) of the CESE legal regime (approved by article 228 of the Law no. 83-C/2013, of December 31), the validity of which was extended to 2019 by article 313 of Law no. 71/2018, of December 31, in the part in which it determines that the tax is levied on the value of the assets referred to in article 3(1), of subjects that own power plants using renewable sources licensed under Decree-Law no. 172/2006, of August 23, that have a production licence and have been considered in a position to be authorised for entry into operation; b) Not to declare unconstitutional the rule resulting from articles 313(2) of Law no. 71/2018, of 31 December, and article 4(a) of the CESE legal regime (in the version of Law no. 71/2018, of 31 December), which eliminated the exemption that was provided for the production of electricity through power plants using renewable energy sources covered by guaranteed remuneration schemes; (...)”.
https://www.tribunalconstitucional.pt/tc/acordaos/20250253.html
IV.3. Judicial Courts
Judgement of the Supreme Court of Justice, of March 27, Case no. 2151/22.1T8PRT-A.P1.S2: Execution for Payment of a Certain Amount. Mortgage enforcement. Autonomous fraction. Urban Building. Indivisibility. Horizontal Property. Cancellation. Divisibility. Interpretation of the Negotiated Declaration. Supplementary Standard. Quantification Criteria. Allowance. Creditor. Claimant. Burden of Proof.
Summary:
"I. A mortgage constituted on specific buildings, to guarantee a loan granted to finance the construction of an urban development, extends to the urban buildings that will be built and their respective autonomous fractions, once horizontal property has been established, and is enforceable against their purchasers.
II: In a mortgage contractually constituted as divisible, without this constitution having been accompanied or followed by the establishment of the criterion of divisibility, what is reasonable to understand is that the hypothetical will of the parties would be that the fractions of the buildings that were built would proportionally guarantee the debt protected by the mortgage; that this proportion should be measured in relation to the initial debt, therefore; that, however, having been partially amortized, the fractions still encumbered do not guarantee either an amount greater than that which they were entitled to, or that which is still owed.
III. If the mortgage is on a single building constituted as horizontal property, the proportion must correspond to the permilage defined in the constitutive title, although the mortgagee is entitled to promote the valuation of the fractions.
IV. In the case of autonomous fractions in different buildings, this proportion must be measured as if it were a single building, in order to find the permilage they would have in it.
V. This is the only way to guarantee respect for the divisibility of the mortgage and to reconcile the protection of the mortgage creditor with that of the purchasers of the autonomous units, bearing in mind that the (global) mortgage was registered when they acquired them
VI. If it is not proven that the mortgagee accepted the indication of the amount guaranteed for each fraction contained in the corresponding purchase and sale document, this indication does not bind him.
VII. It is up to the mortgage creditor who initiates a foreclosure against the owner of fractions of one of the urban buildings that are still encumbered by the mortgage, against which a motion to stay the foreclosure is filed opposing divisibility, the burden of proving the elements on which the application of the divisibility criterion depends, since, in the context of the motion to stay, they play the role of constitutive facts of the creditor's claim."
Judgement of the Supreme Court of Justice, of March 12, Case no. 13884/23.5T8LSB.L1.S1: Professional Category.
Summary:
"I - It is up to the parties to define the activity for which the worker is hired, either directly or by reference to a category included in the applicable collective labor regulation instrument or in the company's internal regulations.
II - The contracted activity includes functions that are related or functionally linked to it, for which the worker is suitably qualified and which do not imply professional devaluation.
III - The professional category of the worker is determined by the duties actually performed and not by the nomen iuris given to it by the employer."
Judgement of the Lisboa Court of Appeals, of March 12, Case no. 447/24.7T8LSB-A.L1-4: Limitation period. Non-Compete Agreement. Employment Agreement.
Summary:
““The limitation period for claims arising from the subsequent breach of a non-competition agreement does not begin to run from the termination of the employment contract or from the beginning of that breach.”
IV.4. Administrative and Tax Courts
Judgement of the Supreme Administrative Court, of March 12, Case no. 01757/16.2BELRS: Stamp duty. Exemption. Venture Capital Company.
Summary:
“I - With Law 150/99, of 11/09, Stamp Duty changed its essential nature from being a tax on documents to being a real tax levied on transactions which, regardless of how they materialize, reveal income or wealth. In some cases it is levied on expenditure, in others on income, and in still others on assets, a situation that inevitably introduces an element that disturbs the coherence of the tax and, therefore, an added challenge for the interpreter. In its current form, stamp duty is configured as a means of reaching manifestations of contributory capacity not covered by the rules of incidence of any other taxes, thus tending to assume a residual function.
II - The applicant was a venture capital company (SCR), in view of the provisions of articles 1(a), 6(1) and 8, all of Decree-Law 375/2007 of 8 November (which has since been repealed by Law 18/2015 of 4 March), the object of which was to make investments in venture capital. Essentially, VCCs are commercial companies set up in the same way as public limited companies, with the aim of financing new companies by participating in their capital. Venture capital represents an investment operation, with the aim of benefiting from the increase in value of the company in which it has a stake.
III - The exemption provided for in article 7(1)(e) of the Stamp Duty Code, as amended by Law 107-B/2003 of 31 December, exempts financing from payment of stamp duty, as well as interest, commissions and guarantees associated with credit operations (financial operations stricto sensu), between financial entities and/or in favor of SCRs. In practical terms, this exemption covers operations that fall under the rules of incidence set out in TGIS sections 10 and 17."
Judgement of the Southern Central Administrative Court, of 20 of March, Case no. 197/19.6BECTB: IRS. Real Estate Capital Gains. Transitional Regime. Public Deed. Full proof.
Summary:
"I - An authentic document provides full proof of the facts referred to as having been practiced by the documentor, that is, of the facts that are attested to in it on the basis of his own perceptions, but it does not guarantee the veracity of the statements that the grantors make to the documentor; it only guarantees that they have made them.
II- The fact that the sale of real estate is not subject to capital gains taxation depends on whether or not the moment of its acquisition (by the seller) precedes the entry into force of the IRS Code.
III- If the right of ownership over a share of the building sold came into the taxpayer's legal sphere through the acquisition of a share of a building that was part of it, which took place after the IRS Code came into force, the sale of the property is subject to capital gains tax on that share."
V. BRIEFS
V.1. DOCTRINE
V.1.1. Monographs and Periodicals
José Gonçalves Machado, Manual de Contratos Civis, Almedina, March 2025.
Henrique Sousa Antunes, A Responsabilidade Civil Extracontratual Aplicável à Inteligência Artificial, Almedina, March 2025.
Gustavo Lopes Courinha, Manual do Imposto sobre o Rendimento das Pessoas Coletivas, March 2025.
Isa António, Coletânea de Legislação Essencial de Direito Administrativo, March 2025.
João Augusto Sarmento Ribeiro de Carvalho, João Salazar, Manual das Contraordenações e o Regime de Trabalho Doméstico, March 2025.
Alexandre de Soveral Martins, Os Grupos de Sociedades, a Recuperação de Empresas e a Insolvência, March 2025.
IV.1.2. Generic Guidelines & Cia
Circular Letter No.: 25061/2025, of March 25, by Order of the Deputy Director General of the Value Added Tax Area
Subject: VAT – Changes to the cash VAT regime.
Circular Letter No.:25062/2025, of March 26, by Order of the Deputy Director General of the Value Added Tax Area
Subject: VAT – Special exemption regime applicable to taxable persons established in national territory.
Circular Letter No.:25063/2025, of March 27, by Order of the Deputy Director General of the Value Added Tax Area
Subject: VAT – Special tax regime for second-hand goods, art objects, collectors' items and antiques.
Circular Letter No.:25064/2025, of March 27, by Order of the Deputy Director General of the Value Added Tax Area
Subject: VAT – Provision of cultural, artistic, sporting, scientific, educational, recreational and similar services - rules for locating operations.
V.2. Miscellaneous
V.2.1. Economy, Finance and Taxation
The Council of Ministers, meeting on March 27, approved:
- A Decree-Law amending the Public Contracts Code which, in compliance with a European directive on limits to subcontracting, allows the contract to require certain critical contractual services to be performed directly by the co-contractor, taking into account the subject matter of the contract to be concluded.
https://www.portugal.gov.pt/pt/gc24/governo/comunicado-do-conselho-of-ministros?i=666
The Council of Ministers, meeting on March 10, approved:
- A law amending the cash VAT regime, increasing the eligibility of this regime to cover a wider range of taxable persons;
- A law to partially transpose the framework of EU regulations on VAT exemption for small businesses, extending the conditions for access to the regime, simplifying compliance with tax obligations for the taxpayers concerned and allowing small national businesses access to exemption regimes in other EU Member States, thus boosting their internationalization;
- A law that partially transposes into Portuguese tax law Council Directive (EU) 2022/542 of April 5, 2022, amending Directives 2006/112/EC and (EU) 2020/285 with regard to value added tax (VAT) rates, amending the VAT Code and the special scheme for the taxation of second-hand goods, works of art, collectors' items and antiques.
https://www.portugal.gov.pt/pt/gc24/governo/comunicado-do-conselho-of-ministros?i=665
V.2.2. Industrial Property
On March 12, provisional statistical data on Industrial Property Rights (IPR) application and grants for February 2025 was released:
- In the first two months of 2025, 143 applications for national inventions were filed (higher than the 121 applications filed in the same period of the previous year);
- With regard to grants, 52 national inventions were granted between January and February 2025, compared to 35 granted between January and February 2024, which represents an increase of 48.6%;
- The total number of International Applications (PCT) and European Patent Applications, via INPI as the Receiving Office, was 12 in the first two months of 2025 and 11 in the first two months of 2024. The number of validations of European Patents filed in Portugal between January and February 2025 increased by 26.1% compared to the same period last year, from 518 validations filed between January and February 2024 to 383 between January and February 2025;
- National Trademarks and Other Distinctive Trade Signs (OSDC) accounted for 4. 192 applications for registration in the first two months of 2025 (higher than the 3,983 applications filed in the same period of 2024), representing an increase of 5.2%;
- Applications for International Trademarks of origin in Portugal accounted for 29 applications between January and February 2025, a figure close to the 28 applications registered in the same period of 2024. The figures for applications for European Union Trademarks of origin in Portugal are not yet available and will be presented at a later date;
- With regard to Designations of International Trademarks for national study and registration, according to data from the World Intellectual Property Organization (WIPO), there was an increase compared to the same period last year. A total of 185 Trademark Applications were filed in the first two months of 2025 and 156 in the first two months of 2024.
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