I. EDITORIAL – EXTENSION OF THE VALIDITY OF RESIDENCE PERMITS FOR FOREIGN CITIZENS IN NATIONAL TERRITORY; SIMPLIFIED EXPORT CERTIFICATE
The month of June was marked, in legislative terms, by the publication of Decree-Law no. 85-B/2025, of June 30, which extends the validity of residence permits for foreign citizens in national territory, and by the publication of Ordinance no. 262/2025/1, of June 26, which approves the simplified export certificate template.
Within the scope of case law, we highlight the ruling of the Supreme Administrative Court of June 4, Case no. 01092/20.1BELRA, in which it was ruled: “I - In constructing the concept of taxable income, the C.I.R.S. adopts the concept of ‘income-increase’, according to which the tax base for this tax covers all increases in the taxpayer's purchasing power, including capital gains and, in general, irregular income and windfall gains, which should also be considered manifestations of contributory capacity (see paragraph 5 of the preamble to Decree-Law 442-A/88 of November 30, which approved the C.I.R.S.). II - The share, as a type of credit instrument, can be defined as a title delivered to the subscriber of a fraction of the capital of a company to prove their rights as a member/subscriber of the share capital. III - Capital gains correspond to occasional or fortuitous gains or income (increase in assets in the sphere of the transferor), which do not arise from an activity of the taxpayer specifically intended to obtain them, but in relation to which the principle of contributory capacity determines the subjection to tax and the consequent structuring of objective incidence rules. IV - Article 52(2)(b) of the IRS Code, as amended by Article 2 of Law 82-E/2014 of December 31, must be interpreted as meaning that the law presumes that the real value of the transfer of shares or other securities not listed on the stock exchange is the value corresponding to them, determined on the basis of the last balance sheet, without prejudice to the possibility of the Tax Administration considering a higher value, when it considers, on reasonable grounds, that this is the real value, or the possibility of the taxpayer demonstrating that the real value is lower than that provided for therein.”.
Finally, in the Miscellaneous, we highlight the reopening of applications for vouchers 3 and 4 from the European Union Fund to support the protection of Industrial Property Rights for Small and Medium-sized Enterprises, promoted by the European Union Intellectual Property Office (EUIPO).
II. LEGISLATION
Ordinance No. 261/2025/1, of June 17: Amendment of several ordinances of the Rural Development Programme for Mainland Portugal (PDR 2020).
https://files.diariodarepublica.pt/1s/2025/06/11500/0000200009.pdf
Ordinance No. 262/2025/1, of June 26: Approves the model for the simplified export certificate.
https://files.diariodarepublica.pt/1s/2025/06/12100/0000400010.pdf
Regional Regulatory Decree no. 17/2025/A, of June 27: Second amendment to Regional Regulatory Decree No. 20/2023/A, of 1 August.
https://files.diariodarepublica.pt/1s/2025/06/12200/0000200023.pdf
Decree-Law No. 85-A/2025, of June 30: Amends Decree-Law No. 27/2025, of March 20, regulating aspects relating to the transition of workers to the special career of court officer and the respective career.
https://files.diariodarepublica.pt/1s/2025/06/12301/0000200006.pdf
Decree-Law No. 85-B/2025, of June 30: Extends the validity of residence permits for foreign citizens staying in national territory.
https://files.diariodarepublica.pt/1s/2025/06/12301/0000700008.pdf
III. Public Procurement1
Announcement no. 14679/2025, of June 2: Contract 7/GEBALIS/2025 - Renovation and conservation works on buildings, Av. João Paulo II 565 and 566; R. Botelho Vasconcelos 557-560, 563, 564 - GEBALIS - Gestão do Arrendamento da Habitação Municipal de Lisboa, E.M., S.A. - €4,467,064.17 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/105/419122823.pdf
Announcement no. 14680/2025, of June 2: Almeida e Sousa Theatre - Conversion and Expansion | Avintes - Municipality of Vila Nova de Gaia - €4,700,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/105/419123909.pdf
Announcement No. 14692/2025, of June 2: Contract for the refurbishment of the Exhibition Gallery at Largo do Paço, University of Minho, in the city of Braga - University of Minho - €1,100,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/105/419123244.pdf
Announcement no. 14716/2025, of June 2: Contract no. 4/DMMC/DEM/DPCE/25 – Construction work to expand the Telheiras I cleaning station – (Process no. 14/CP/DGES/ND/2025) - Municipality of Lisbon - €1,325,368.97 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/105/419127465.pdf
Announcement No. 14723/2025, of June 2: Renovation of the Valença Cinema Theatre - Municipality of Valença - €1,200,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/105/419128875.pdf
Announcement no. 14780/2025, of June 3: Renovation work on the roofs of the main building and administrative building, exterior walls including façades, walls and tiles, doorways and windows - Património Cultural, I.P. - €1,500,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/106/419131588.pdf
Announcement No. 14783/2025, of June 3: Contract for the construction of infrastructure for the business park - Business Reception Area - Monchique - Municipality of Monchique - €2,418,539.60 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/106/419127384.pdf
Announcement No. 14829/2025, of June 3: Contract for the construction of collaborative and community multi-family housing, under the Recovery and Resilience Plan (PRR), application PRR-RE-C03-I01-10-00061, Notice No. 10-C03-i01-2023 - Aurélio Amaro Diniz Foundation - €3,463,233.06 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/106/419135451.pdf
Announcement no. 14844/2025, of June 3: Contract - ‘Renovation of the moat and Cancelas/Fecho da Muralha street’ - Municipality of Monção - €2,110,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/106/419134099.pdf
Announcement no. 14893/2025, of June 4: Process no. 19/2025.DCP. OC0120 - Local housing strategy - Barcelos - 1st Right: Urban development and construction - Local housing strategy for Barcelos - Barqueiros (Lagoa) Nucleus - Municipality of Barcelos - €3,592,796.20 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/107/419137963.pdf
Announcement No. 14955/2025, of June 4: Construction contract for eight dwellings located at Beco do Patrício, Fajã de Cima - Municipality of Ponta Delgada - €1,735,500.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/107/419110868.pdf
Announcement No. 14957/2025, of June 4: Contract for the construction of multi-family buildings located at Rua Vaz de Medeiros, Fajã de Baixo - Municipality of Ponta Delgada - €5,360,500.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/107/419111612.pdf
Announcement No. 14985/2025, of June 4: Construction of Affordable Housing, Buildings E and I - Municipality of Ferreira do Zêzere - €3,364,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/107/419129603.pdf
Announcement no. 15046/2025, of June 5: Public works contract for the restoration of the exterior of the National Museum of Ancient Art - Lisbon Tourism Association - €2,145,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/108/419145877.pdf
Announcement no. 15073/2025, of June 5: Construction contract for the K2D educational building - Knowledge, Co-creation & Digital Centre - Polytechnic Institute of Cávado and Ave - €7,515,216.45 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/108/419133394.pdf
Announcement No. 15102/2025, of June 5: 16/2025-‘Expansion of the Santa Eulália Home’ - Municipality of Elvas - €1,421,459.81 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/108/419133726.pdf
Announcement no. 15107/2025, of June 5: Execution of the contract for the ‘CONSTRUCTION OF THE NEW PUBLIC SECURITY POLICE STATION IN OVAR’, under the terms and in accordance with the execution project. - Municipality of Ovar - €1,982,582.53 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/108/419148452.pdf
Announcement no. 15183/2025, of June 6: Renovation and expansion of the GNR police station - Municipality of Vila Velha de Ródão - €1,315,594.78 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/109/419114075.pdf
Announcement No. 15194/2025, of June 6: Contract for the construction of a collaborative and community housing building – Project No. PRR-RE-C03-i01-10-000049 – Santa Catarina da Serra Parish Social Centre – €1,147,057.58 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/109/419147707.pdf
Announcement no. 15196/2025, of June 6: Contract no. 2/DMMC/DEM/DPCE/25 – Design and construction of the Carnide municipal sports complex – Process no. 01/CPI/DGES/ND/2025 - Municipality of Lisbon - €5,937,502.45 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/109/419138368.pdf
Announcement no. 15207/2025, of June 6: Design - Construction of Housing Park - 1st Right, through the preparation of implementation projects and subsequent execution of the works. - Municipality of Barcelos - €19,486,788.50 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/109/419137525.pdf
Announcement No. 15223/2025, of 6 June: Purchase of Insurance Policies - Municipality of Loures - €2,711,454.20 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/109/419128737.pdf
Announcement No. 15229/2025, of 6 June: Contract for the Alteration of the Roofing and Improvement of the General Cargo Warehouse at the Port of Viana do Castelo - APDL - Administração dos Portos do Douro, Leixões e Viana do Castelo - €1,300,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/109/419155848.pdf
Announcement no. 15244/2025, of June 6: EM-25/00047 - Contract for the refurbishment of primary school playgrounds 2,3 - Lot 1 - EB2,3 D. Pedro IV, Lot 2 - EB2,3 Professor Agostinho da Silva and Lot 3 - EB2,3 D. Fernando II - Municipality of Sintra - €1,784,170.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/109/419149692.pdf
Announcement No. 15251/2025, of June 6: PRR_MSVFora_Requalificação contract for the renovation of the roofs of the São Vicente de Fora Monastery - Execution of public works to replace the roofs, including wooden structural elements, roof flashing, improvement of the rainwater drainage system, conservation and restoration of tile panels and exterior flooring of the cloister terraces. - Património Cultural, I.P. - €3,962,913.90 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/109/419157038.pdf
Announcement no. 15276/2025, of June 6: Design and construction of a UNL student residence on the Caparica Campus - Fraústo da Silva Residence - phase II, located on the Caparica Campus - Almada - University Nova de Lisboa - Rectory - €7,800,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/109/419141989.pdf
Announcement no. 15289/2025, of June 6: PRR - CCristo _Rehabilitation of the Henriquino Palace and Alcáçova, Castle and Redevelopment of the Garden - Phase 01 - Património Cultural, I.P. - €4,193,131.23 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/109/419158934.pdf
Announcement no. 15310/2025, of June 6: Renovation of Primary School no. 2 in Lousã - Municipality of Lousã - €7,893,518.70 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/109/419141745.pdf
Announcement no. 15376/2025, of June 9: Local Housing Strategy: construction of 21 dwellings on Rua Hermenegildo Capelo in Águas de Moura - Municipality of Palmela - €3,618,867.92 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/110/419145674.pdf
Announcement no. 15512/2025, of June 9: Construction of the Fidalguinhos Health Centre - Municipality of Barreiro - €3,000,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/110/419163501.pdf
Announcement no. 15618/2025, of June 11: Contract for the ‘Renovation and modernisation of the Lagares da Beira Primary School’ - Municipality of Oliveira do Hospital - €1,091,970.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/111/419169545.pdf
Announcement No. 15621/2025, of June 11: Renovation of the Secondary School of Vila Nova de Paiva - Municipality of Vila Nova de Paiva - €4,185,220.77 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/111/419169723.pdf
Announcement no. 15642/2025, of June 11: Rua do Arquiteto Lobão Vital - Extension – Construction - Gestão e Obras do Porto, E.M. - €2,100,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/111/419169537.pdf
Announcement no. 15659/2025, of June 11: 787CP25 Contract for the rehabilitation/replacement of the PE352 water main in the Bonfim Reservoir PC463/25 - Águas e Energia do Porto E.M - €1,370,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/111/419168832.pdf
Announcement No. 15666/2025, of June 11: Contract No. 6/DMMC/DEM/24 – New facilities for occupational health services, located at Avenida da República No. 4, A, in Lisbon – Municipality of Lisbon – €1,908,596.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/111/419171286.pdf
Announcement No. 15688/2025, of June 11: Contract for the Rehabilitation of 11 Houses in Portalegre under the ELH 1st Phase - Group 1 - Municipality of Portalegre - €1,138,802.43 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/111/419168873.pdf
Announcement no. 15715/2025, of June 11: Contract for the renovation of the Coopinhal building for the installation of services, refurbishment of the building's interior, removal and replacement of fibre cement roofing, reinforcement of façade insulation, opening of openings, carpentry and all infrastructure work necessary for the building - Municipality of Palmela - €1,062,954.34 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/111/419157119.pdf
Announcement no. 15771/2025, of June 12: Contract for the expansion of the Integrated Continuing Care Unit in Mogadouro – Santa Casa da Misericórdia de Mogadouro - €3,103,080.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/112/419175522.pdf
Announcement No. 15797/2025, of June 12: Expansion of the Bogim – Cerdal Social Housing Neighbourhood – Municipality of Valença – €2,500,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/112/419175603.pdf
Announcement No. 15803/2025, of June 12: Contract No. 5/DMMC/DHM/DIH/25 – Rehabilitation and adaptation of apartments in Praça Eduardo Mondlane for urgent and temporary accommodation in Marvila – BNAUT – Process No. 0018/CP/DGES/ND/2025 - Municipality of Lisbon - €1,061,238.57 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/112/419176502.pdf
Announcement No. 15808/2025, of June 12: E.CP/55/2025 - Construction of a new Family Health Unit in Paião - Works - Municipality of Figueira da Foz - €1,382,420.39 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/112/419176462.pdf
Announcement No. 15834/2025, of June 12: PRR - Expansion of the Norton de Matos Health Centre - Municipality of Coimbra - €3,000,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/112/419176179.pdf
Announcement No. 15842/2025, of June 12: Contract for the renovation of the Town Hall building - Municipality of Coruche - €3,612,030.86 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/112/419175377.pdf
Announcement no. 16074/2025, of June 16: Renewal of the Psychiatry and Mental Health Department of the Guarda Local Health Unit, E.P.E. - PRR - Project 4415 - Guarda Local Health Unit, E. P. E. - €1,970,711.32 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/114/419185801.pdf
Announcement No. 16076/2025, of June 16: Renovation of the Mealhada Health Centre - Municipality of Mealhada - €2,200,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/114/419182594.pdf
Announcement no. 16098/2025, of June 16: Contract for the Municipal Civil Protection Centre - Municipality of Velas - €1,189,875.97 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/114/419187251.pdf
Announcement No. 16141/2025, of June 17: Contract for the ‘Renovation and modernisation of the Cordinha Primary School’ - Municipality of Oliveira do Hospital - €1,245,155.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/115/419192427.pdf
Announcement No. 16379/2025, of June 20: Acquisition of computer equipment - Santa Casa da Misericórdia de Lisboa - €3,882,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/117/419192979.pdf
Announcement no. 16385/2025, of June 20: Contract for the renovation of the Fernanda de Castro Kindergarten - Lisbon SRU - €3,484,184.01 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/117/419192224.pdf
Announcement no. 16423/2025, of June 20: ‘Construction of a building for collaborative housing’ - Gião Social Centre - €2,334,500.00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/117/419201928.pdf
Announcement No. 16457/2025, of June 20: Construction of the Valença Industrial Zone Nursery - Municipality of Valença - €1,297,500.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/117/419204285.pdf
Announcement No. 16494/2025, of June 20: Construction of an Emergency Shelter for Victims of Domestic Violence - Cáritas Arquidiocesana de Braga - €1,200,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/117/419205613.pdf
Announcement no. 16505/2025, of June 23: Execution of the contract for the construction of collaborative and community housing in Codal – Vale de Cambra - Santa Casa da Misericórdia de Vale de Cambra - €3,200,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/118/419206172.pdf
Announcement no. 16589/2025, of June 23: USF - Family Health Unit of S. Martinho do Campo - Municipality of Santo Tirso - €1,292,094.81 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/118/419207906.pdf
Announcement No. 16591/2025, of June 23: Contract for the design and adaptation of a building for student accommodation - National Institute for Agricultural and Veterinary Research, I.P. - €2,097,000.00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/118/419208084.pdf
Announcement No. 16655/2025, of June 24: Alteration and extension of a building for use as a residential facility for the elderly – Enxames – Municipality of Fundão – €1,704,281.73 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/119/419207469.pdf
Announcement no. 16690/2025, of June 24: Renovation work on buildings in the Arco complex, located at Rua das Amoreiras 101, Lisbon - EPAL - Empresa Portuguesa das Águas Livres, S. A. - €2,000,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/119/419212133.pdf
Announcement No. 16734/2025, of June 25: Construction of the ‘Póvoa de Lanhoso Citizen's Bureau’ - Municipality of Póvoa de Lanhoso - €1,754,789.98 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/120/419218355.pdf
Announcement No. 16779/2025, of June 25: Provision of insurance services - Santa Casa da Misericórdia de Lisboa - €9,000,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/120/419207785.pdf
Announcement No. 16796/2025, of June 25: Public works contract for the ‘Renovation of the Roof of the Torre do Tombo Building’ under the Recovery and Resilience Plan - Direção-Geral do Livro, dos Arquivos e das Bibliotecas - €2,629,475.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/120/419220306.pdf
Announcement no. 16834/2025, of 25 June 25: Renovation of the EB 2/3/S Drº João de Brito Camacho School, Almodôvar - Municipality of Almodôvar - €6,561,791.60 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/120/419208368.pdf
Announcement No. 16847/2025, of June 25: Procurement of Legal Services in the Context of Legal Aid in New Proceedings and Extrajudicial Legal Support - Municipality of Viana do Castelo - €95,000.00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/120/419220599.pdf
Announcement no. 16876/2025, of June 26: Urban redevelopment of Largo do Rossio – Cano - Municipality of Sousel - €1,195,427.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/121/419223596.pdf
Announcement No. 16894/2025, of June 26: CP/CCP/04/25 - Construction contract for a new landfill cell and re-engineering of the two existing urban waste landfills at the Ambilital waste management centre - Ambilital-Investimentos Ambientais no Alentejo EIM - €4,322,626.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/121/419222842.pdf
Announcement No. 16902/2025, of June 26: Construction contract for the Integrated Care and Palliative Care Unit of Santa Casa da Misericórdia do Fundão - Santa Casa da Misericórdia do Fundão - €5,520,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/121/419225118.pdf
Announcement no. 16924/2025, of June 26: EM-2025/00061-Construction contract for the collective housing building at controlled costs for rental by ELHS_PRJ13F located at Rua Dr. Sá Marques, Idanha, UF Queluz e Belas, Sintra - Municipality of Sintra - €1,216,425.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/121/419210813.pdf
Announcement no. 16953/2025, of 26 June 26: Rehabilitation of Housing Complex in Oliveira São Mateus - Municipality of Vila Nova de Famalicão - €1,039,128.51 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/121/419225783.pdf
Announcement no. 16971/2025, of June 26: AA024 E3 Rehabilitation of the Lagoa Reservoir - Águas do Douro e Paiva, S.A. - €1,000,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/121/419227208.pdf
Announcement no. 16976/2025, of June 26: E.CP/65/2025-execution of the design-construction contract for ‘CONSTRUCTION OF NEW USF IN TAVAREDE - WORKS’ – Municipality of Figueira da Foz - €2,360,791.93 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/121/419227954.pdf
Announcement no. 16977/2025, of June 26: E.CP/61/2025 – S. Julião Health Unit (Renovation) – Construction work – Municipality of Figueira da Foz - €2,365,661.91 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/121/419227273.pdf
Announcement No. 17003/2025, of June 26: CP No. 31/2025 - Renewal of Student Accommodation - Accommodation 45 - University of Beira Interior - €2,438,158.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/121/419227687.pdf
Announcement no. 17039/2025, of June 27: Renovation of the São Jacinto Campsite - Municipality of Aveiro - €2,167,602.10 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/122/419221862.pdf
Announcement no. 17034/2025, of June 27: Contract for the renovation and conservation of the Benfica Market - Lisbon SRU - €3,200,000.00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/122/419216832.pdf
Announcement No. 17119/2025, of June 27: Contract for the Sophia de Mello Breyner Andresen Primary School - Municipality of Entroncamento - €6,197,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/122/419215147.pdf
Announcement No. 17147/2025, of June 27: Contract for the Design and Construction of the Improvement/Renovation of the Mortágua and Tábua Water Treatment Plants – Associação dos Municípios da Região do Planalto Beirão - €3,700,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/122/419229963.pdf
Announcement No. 17163/2025, of June 27: Contract for the expansion of the Resialentejo intermunicipal landfill - Resialentejo, E.I.M. - €3,800,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/122/419234385.pdf
Announcement no. 17170/2025, of June 27: Construction of semi-detached houses in the Quinta das Pretas-Verride housing development (18 dwellings) - Municipality of Montemor-o-Velho - €2,319,739.11 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/06/122/419234555.pdf
Announcement no. 17173/2025, of June 27: Public tender for the renovation of Quinta do Comandante, in Oliveira de Azeméis - University of Aveiro - €1,800,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/06/122/419234806.pdf
IV. CASE-LAW
IV.1. Court of Justice of the European Union
Judgment of the Court (Third Chamber), June 19, Case no. C- C‑219/25 PPU: Reference for a preliminary ruling. Urgent preliminary ruling. Area of freedom, security and justice. Article 67(3) and Article 82(1) TFEU. Judicial cooperation in criminal matters. Extradition request from a third country. Union citizen. Articles 18 and 21 TFEU. Previous decision of another Member State is refusing extradition on the ground of a serious risk of breach of fundamental rights. Article 19(2) of the Charter of Fundamental Rights of the European Union. Right of the person sought not to be extradited to a State where there is a serious risk that he will be subjected to torture or to inhuman or degrading treatment. Article 47, second paragraph, of the Charter of Fundamental Rights. Right to a fair trial. Mutual trust. Obligation to take into account the grounds on which the previous decision to refuse extradition was based. No obligation to mutually recognise that decision.
Summary:
“On the basis of the foregoing considerations, the Court (Third Chamber) hereby rules:
Article 67(3) and Article 82(1) TFEU must be interpreted as meaning that:
a Member State is not obliged to refuse extradition to a third country of a national of another Member State where the authorities of a third Member State have previously refused to execute an extradition request from that third country and intended to enforce the same penalty imposed on that national of another Member State, on the ground that there is a serious risk of a breach of fundamental rights guaranteed by Article 19(2) and the second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union.”.
https://eur-lex.europa.eu/legal-content/PT/TXT/?uri=CELEX%3A62025CJ0219&qid=1751463720582
IV.2. Constitutional Court
Judgement of the Constitutional Court no. 380/2025, of May 13, Case no. 129/2025:
Judgement of the Constitutional Court no. 537/2025, of June 24, Case no. 1045/2024:
“In view of the above, it is hereby decided:
(a) to declare unconstitutional the provision contained in Article 2(1)(j) of the VAT Code, as amended by Decree-Law No 21/2007 of January 29, interpreted as applying to the acquisition of services not related to the construction of buildings;
for violation of the provisions of Article 165(1)(i), in conjunction with the provisions of Articles 165(2), 112(3) and 198(1)(b) of the Constitution of the Portuguese Republic; and, consequently,
b) dismiss the appeal.)”.
https://www.tribunalconstitucional.pt/tc/acordaos/20250537.html
Judgement of the Constitutional Court no. 522/2025, of June 17, Case no. 227/2025:
“Accordingly, it is hereby decided to declare the illegality, with general binding force, of the provision contained in Article 56(1) of the Portuguese Nationality Regulations (approved by Decree-Law No. 237-A/2006 of 14 December), as amended by Decree-Law No. 26/2022 of 18 March, in the part that provides for the starting point for calculating the time limit for bringing legal proceedings to oppose the acquisition of nationality by choice, for violation of the provisions of Article 10 of Law No. 37/81, of 3 October (Nationality Law), as amended by Organic Law No. 2/2006, of 17 April.”.
https://www.tribunalconstitucional.pt/tc/acordaos/20250522.html
IV.3. Judicial Courts
Judgement of the Supreme Court of Justice, of 17 June, Case no. 25239/19.1T8LSB.L1.S1: Contractual Liability. Service Agreement. Bank. Phishing. Gross Negligence. Debit Card. Misuse. Third Party. Fault. Burden of Proof. Duty of Care and Diligence. Payment. Causal Link. Admissibility. Appeal.
Summary:
“I - The bank, as the provider of electronic payment services, bears the burden of proving gross negligence on the part of its customer in the use of a debit card.
II - The fact that the PIN code was used by a third party who carried out the withdrawal transactions does not in itself mean that the author was negligent.
III - The payment service provider must conduct itself with a high level of technical competence to ensure the quality and efficiency of those services and the protection of the customer's interests.”
Judgement of the Supreme Court of Justice, of 17 June, Case no. 24442/19.9T8PRT.P1S2: Contractual Liability. Contract for Work. Definitive Breach. Termination. Fault of the Injured Party. Default by the Creditor. Default by the Debtor. Owner of the Work. Contractor. Price. Compensation. Invoice. Work. Consideration. Calculation.
Summary:
“I - The legal regime governing compliance and non-compliance with obligations shall apply to cases where the contract for work ceases before its expiry, such as where there is culpable delay by both parties in fulfilling their respective obligations, which is conclusive of their definitive non-compliance: refusal by the contractor to enter the site to complete the work and failure to pay the price of the work as agreed (for overdue invoices) with the completion of the work by a third party on behalf of the owner of the work.
II - The situation of culpable delay in performance by both parties does not prevent one of them from seeking termination of the contract.
III - The termination of the construction contract by the defendant (owner of the work) and the completion of the work by a third party converted the parties' default into definitive non-performance, and it must be considered, in view of the factual chronology, that both parties contributed to the termination of the contract (concurrent cause of fault for the termination of the contract). Consequently, the initiative to terminate the contract by one of the parties (in this case, the defendant) who, like the plaintiff, was in culpable default (non-payment of overdue invoices) does not benefit it; to that extent, the compensation to which it is entitled cannot follow the rules governing works contracts (namely that relating to the repair of defects after acceptance of the work - Articles 1220 et seq. of the Civil Code), but the general breach of obligations due to failure to deliver the work in accordance with the agreement (Articles 798 et seq. of the Civil Code).
IV - Given that the obligations that the parties failed to fulfil are reciprocal (partial payment of the price of the work and partial performance of the work), since the value of the price of the outstanding work and the amount of the outstanding invoices is similar, 50% of the fault should be attributed to each of the parties, under the terms and for the purposes of Article 570 of the Civil Code, with an impact on the amount to which the defendant would be entitled for the costs incurred in correcting the final execution of the work.”
Judgment of the Lisbon Court of Appeals, of June 18, Case no. 6640/23.2T8LRS.L1-4: Remuneration. Holiday pay. Christmas bonus. Holiday allowance. Limitation period for interest on arrears. Abuse of rights.
Summary:
“1 – The Christmas bonus provided for in IRC prior to DL 88/96 of 3/07 is subject to the mandatory rule contained herein, according to which such bonus cannot be less than one month's remuneration. -
2 – The concept of remuneration, for this purpose, is that resulting from the application of Article 82 of the LCT, i.e. it includes all remuneration regularly paid, so that if the AE then in force within the company provides for a different solution, it must give way to the legal regime (which is more favourable).
3 - Under the Labour Codes of 2003 and 2009, collective bargaining rules prevail over general law, except in the case of absolutely mandatory regimes, which is not the case with the rules establishing the criteria for calculating holiday pay and holiday allowances.
4 - If the IRC applicable during the period of validity of the codified regime on holiday allowances results in a more favourable treatment, there is no way of subjecting it to the legal criterion that reduces this supplement to the concept of ‘consideration for the specific manner of performing the work’.
5 – The limitation period applicable to labour claims applies to the obligation to pay interest on arrears due on labour claims.
6 – The special limitation regime is based on reasons relating to the legal subordination of the employee to the employer, so that even if it allows interest to be claimed after a long period of time has elapsed, this does not violate the general principle of good faith, and the worker should not be required to claim interest when the law allows him not to claim the principal, thus ruling out abuse of rights.”
Judgment of the Coimbra Court of Appeals, of June 13, Case no. 167/24.2T8LRA.C1: Activity of Providing Remote Services. Digital Platform. Courier. Employment Contract. Presumption of Employment. Application of the Law over Time. Discrediting the Presumption. Legal Subordination.
Summary:
“I – As recently decided by the STJ “With regard to legal relationships that began before the entry into force of Article 12-A of the Labour Code, the presumption of an employment contract within the scope of a digital platform is applicable to the facts falling under the different subparagraphs of its paragraph 1 which, within the scope of those legal relationships, were practiced after that date (01.05.2023).
II – If two of the indicative facts referred to in Article 12-A of the CT are met, the existence of an employment relationship between the digital platform and the courier is presumed.
III – This presumption may be rebutted under the general terms, namely if the digital platform proves that the service provider works with effective autonomy, without being subject to the control, management power and disciplinary power of the person who hires them.
IV – The core of the legal subordination in Article 12-A of the CT is that the service provider doesn't work according to their own organisation, but is part of someone else's production cycle and works for someone else's benefit, being required to follow the organisational and operational rules set by the beneficiary. Subordination may be merely potential, and it is not necessary for it to result in acts of authorisation and effective direction.”
Judgment of the Porto Court of Appeals, of June 17, Case no. 10911/24.2T8PRT.P1: Bank Account. Bank Transfer. Bank's Duty of Disclosure and Good Faith. Non-compliance.
Summary:
“I - A bank transfer consists of an order given by a person who has a bank account with a bank to transfer a certain amount to another bank account, crediting it with that amount.
II - Once the order has been given and becomes final, the transfer is immune to any vicissitudes of the underlying contract, and there is no obligation on the bank to refund the amount transferred.
III - Having received a bank transfer order for certain amounts from the customer's deposit account to an account whose NIB was indicated by the customer, because it received an order duly authorised by the customer, the defendant bank is obliged to comply with it.
IV - It so happens that, within the scope of the banking relationship established between the bank and the customer, it must be recognised that the bank, as a service provider and “manager” of third-party assets, has a special duty to protect the assets of its customers in relation to the accounts held by them, arising from good faith (Article 762(2) of the Civil Code).
V - This duty to protect the interests of others includes special duties of information and diligence, which in this case were breached by the defendant bank, which, having been informed in a timely manner by the beneficiary's bank of the existence of very strong indications of fraud, omitted this information from the customer, thereby failing to prevent her from becoming the victim of a second fraud (carried out in circumstances very similar to the first) and failing to act with due diligence by promptly providing the cooperation requested by the beneficiary's bank while the latter was investigating the transfer, so as to enable the full recovery of the amounts.”
Judgment of the Évora Court of Appeals, of June 4, Case no. 3155/23.2T8AVR.P1: Unfair competition. Requirements.
Summary:
“I - Pursuant to Article 311 of the Industrial Property Code, the requirements for unfair competition are: (I) the existence of a competitive relationship; (II) unfairness (contrary to the honest rules or practices of economic activity); (III) fault.
II - (I) What constitutes competition requires knowledge of two of the most sustainable positions: (a) an intermediate concept for which the factual possibility of customer diversion is sufficient, allowing competition not only between substitute products or services, but also between those that are complementary, provided that the needs they are intended to satisfy are part of the same market; (b) a narrow concept that requires actual competition for the same customers.
III - What is at stake in the competitive relationship is the competition for the same customers. In the words of Carlos Olavo, activities are similar when they are identical or related.
IV - It is appropriate to use certain criteria typical of trademark law to assess what are related products (and services) for the purposes of the previous point, specifically the criteria regarding the requirements for the prohibition of reproduction or imitation of a trademark which, in its requirements, demands the harmony of products or services (identity and similarity) – Article 232(1)(a) and (b) of the CPI.
V - This should be understood as products or services that are sufficiently similar or close to each other to allow, even if only partially, joint demand to satisfy the same consumer needs.
VI - (II) “... unfair competition aims to prevent acts contrary to honest practices in trade, rejected by the good conscience of market operators and capable of causing damage to competitors, which appear to be illegitimate, unjustified, resulting not from their own skills, but from the exploitation, usurpation or cloning of the skills of others.”
VII - (III) Fault is assessed in the abstract using the figure of the average person (Article 487(2) of the CC), and this standard must be adapted, in the CD, to the average competitor in the sector in which the competitors operate.”
IV.4. Administrative and Tax Courts
Judgement of the Supreme Administrative Court, of June 4, Case no. 01549/13.0BELRS: IRS. Capital Gains.
Summary:
“For the purposes of calculating capital gains on real estate for income tax purposes, the acquisition value of the property, acquired free of charge by the taxpayer, corresponds to the value recorded in the land registry, if the tax settlement process for the acquisition or other means cannot demonstrate that the value was different.”
Judgement of the Supreme Administrative Court, of June 4, Case no. 01092/20.1BELRA: IRS. Share. Credit Securities. Capital Gains.
Summary:
“I - In constructing the concept of taxable income, the C.I.R.S. adopts the concept of ‘income-increase’, according to which the tax base for this tax covers all increases in the taxpayer's purchasing power, including capital gains and, in general, irregular income and windfall gains, which should also be considered manifestations of contributory capacity (see paragraph 5 of the preamble to Decree-Law 442-A/88 of 30 November, which approved the C.I.R.S.).
II - The share, as a type of credit instrument, can be defined as a title delivered to the subscriber of a fraction of the capital of a company to prove their rights as a member/subscriber of the share capital.
III - Capital gains correspond to occasional or fortuitous gains or income (increase in assets in the sphere of the transferor), which do not arise from an activity of the taxpayer specifically intended to obtain them, but in relation to which the principle of contributory capacity determines the subjection to tax and the consequent structuring of objective incidence rules.
IV - Article 52(2)(b) of the IRS Code, as amended by Article 2 of Law 82-E/2014 of 31 December, must be interpreted as meaning that the law presumes that the real value of the transfer of shares or other securities not listed on the stock exchange is the value corresponding to them, determined on the basis of the last balance sheet, without prejudice to the possibility of the Tax Administration considering a higher value, when it considers, on reasonable grounds, that this is the real value, or the possibility of the taxpayer demonstrating that the real value is lower than that provided for therein.”
V. BRIEFS
V.1. DOCTRINE
V.1.1. Monographs and Periodicals
André Alfar Rodrigues, A Business Judgment Rule no Direito Societário Português - Discricionariedade e Responsabilidade dos Administradores, Almedina, June 2025.
André Alfar Rodrigues, João Maria Botelho, João Almeida, Estudos Sobre ESG (Environmental, Social & Governance) - Desafios Atuais e Futuros, Almedina, June 2025.
Diana Leiras, Casos Práticos - Elementos de Processo de Inventário - Modelos: Instauração do Processo | Jurisprudência Selecionada, Almedina, June 2025.
Inês Costa Queirós, RGPD, RAI e a Relação Laboral - A Influência Algorítmica na Seleção de Candidatos a Emprego, Avaliação de Desempenho e Despedimento de Trabalhadores, Almedina, June 2025.
Joana Neto, Estudos sobre Deficiência e Risco Agravado de Saúde - Tutela Laboral e Privatística e Legislação Relevante, Almedina, June 2025.
Jorge Morais Carvalho, Direito de Rejeição - Um Novo Direito do Consumidor, Almedina, June 2025.
Pedro Sousa e Silva, Direito Industrial, Almedina, June 2025.
Wladimir Brito, Diplomacia e Direito Diplomático, Almedina, June 2025.
IV.1.2. Generic Guidelines & Cia
Circular Letter No. 25073/2025, of June 17, by Order of the Deputy Director-General of VAT Services
Subject: VAT - Article 9(1) of the VAT Code - Paramedical activities - Services provided in gyms or other sports facilities.
V.2. Miscellaneous
V.2.1. Economy, Finance and Taxation
V.2.2. Industrial Property
On 16 June, provisional statistics were released on industrial property rights (IPR) applications and grants for May 2025, highlighting the following:
(i) In the first five months of 2025, 404 national invention applications were filed (up from 382 applications filed in the same period last year);
(ii) With regard to concessions, 129 national inventions were granted between January and May 2025, compared to 88 between January and May 2024, representing an increase of 46.6%;
(iii) The total number of International Applications (PCT) and European Patents, via INPI as Receiving Office, was 31 applications in the first five months of 2025 and 28 applications in the first five months of 2024. The number of European Patent validations filed in Portugal between January and May 2025 decreased by 24% compared to the same period last year, from 1,148 validations filed between January and May 2024 to 873 between January and May 2025;
(iv) National trademarks and other distinctive signs of trade (OSDC) accounted for 10,128 registration applications in the first five months of 2025 (up from 9,838 applications filed in the same period of 2024), representing a growth of 2.9%;
(v) Between January and May 2025, there were 968 applications for European Union trademarks originating in Portugal, which is lower than the 1,062 applications registered in the same period of 2024;
https://inpi.justica.gov.pt/Noticias-do-INPI/Direitos-de-Propriedade-Industrial-janeiro-a-maio-2025
Applications for vouchers 3 and 4 from the European Union Fund to support the protection of Industrial Property Rights for Small and Medium-sized Enterprises, promoted by the European Union Intellectual Property Office (EUIPO), have been reopened since 2 June.
This financial support mechanism provides for the partial reimbursement of expenses incurred in applying for national and European patents and applications for plant variety protection within the Community.
In total, the SME Fund offers four types of vouchers, which can be used by small and medium-sized enterprises (SMEs) to apply for reimbursement of expenses incurred in various activities related to industrial property protection, namely:
Voucher 1 - Covers the eligible costs of IP Scan and IP Scan Enforcement services, with a reimbursement of up to 810 euros in Portugal (in other EU Member States, the reimbursement amount can be up to 1,350 euros).
Voucher 2 - Covers eligible costs for trademarks and designs at national, regional, European and international level up to a maximum amount of €700.
Voucher 3 - Covers eligible costs for national patent applications up to £1,000 and European patent applications up to £1,000, as well as the costs of drafting and filing European patent applications with the IEP up to a maximum amount of £1,500.
Voucher 4 - Covers eligible costs for online application and examination fees for plant varieties protected under Community law up to a maximum amount of £1,500.
Applications are open until 5 December or until funds are available for each type of voucher.
https://inpi.justica.gov.pt/Noticias-do-INPI/Reabertas-candidaturas-aos-vouchers-3-e-4-do-Fundo-PME
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