I. EDITORIAL – APPROVAL OF THE VAT GROUP REGIME; AMENDMENT TO THE LEGAL REGIME OF THE CENTRAL REGISTER OF BENEFICIAL OWNERS
The month of October was characterized, in legislative terms, by the publication of Law no. 62/2025 of October 27, which approved the group regime for value added tax (VAT), consisting of the consolidation of VAT balances payable or recoverable by members of a group of entities linked by financial, economic, and organizational ties.
The referred VAT group scheme may be applied by VAT taxpayers who, fulfilling the requirements set out in Article 2 of the VAT Code (CIVA), constitute a group of entities and exercise that option, under the terms of the referred scheme. It is understood that a group of entities exists when an entity, known as the dominant entity, and its dependent entities, known as dominated entities, are closely linked to each other in financial, economic, and organizational terms.
October was also marked by the publication of Decree-Law no. 115/2025 of October 27, which amends the legal regime of the Central Register of Beneficial Owners, transposing Article 74 of Directive (EU) 2024/1640, on the mechanisms to be established by Member States to prevent the use of the financial system for the purposes of money laundering or terrorist financing.
Finally, we also highlight:
- Ordinance no. 322/2025/1, of October 3, which discloses the rates of change in the gross domestic product deflator and gross domestic product per worker, as well as the adjustment coefficient for the taxable income brackets provided for in Article 68 of the IRS Code;
- Ordinance no. 350-A/2025/1, of October 9, regulating the electronic processing of cases pending before the courts, administrative and tax courts, and the Public Prosecutor's Service;
- Law no. 61/2025, of October 22, which amended Law no. 23/2007, of July 4 (approving the legal regime for the entry, stay, departure, and removal of foreigners from national territory), also amending Decree-Law no. 37-A/2024, of June 3 (amending Law no. 23/2007, of July 4), and revoking residence authorization procedures based on expressions of interest;
- Decree-Law no. 112/2025, of October 23, which softens public procurement rules, amending Law no. 30/2021, of May 21, and the Public Procurement Code.
Within the scope of case law, we highlight the Judgment of the Court (Sixth Chamber) of October 9, Case no. C-110/24, in which it was decided: “I. Article 2(1) of Directive 2003/88/EC of the European Parliament and of the Council of November 4, 2003, concerning certain aspects of the organization of working time, must be interpreted as meaning that: the time spent on journeys to and from work that workers are required to make, together, at a time determined by their employer and in a vehicle belonging to the employer, in order to travel from a specific location determined by that employer to the location where the work specified in the employment contract concluded between those workers and that employer is performed, must be regarded as ‘working time’ within the meaning of that provision.”.
Finally, in the scope of Miscellaneous, we highlighting the availability of provisional statistical data on applications and grants of Industrial Property Rights (IPR) for the month of September 2025, with 17,342 applications for registration of national trademarks and other distinctive signs of trade (OSDC) between January and September 2025, representing an increase of 7.1% compared to the 16,189 applications filed in the same period of 2024.
II. LEGISLATION
Ordinance no. 322/2025/1, of October 3: Discloses the rates of change in the gross domestic product deflator and gross domestic product per worker, as well as the adjustment coefficient for the taxable income brackets provided for in Article 68 of the IRS Code.
https://files.diariodarepublica.pt/1s/2025/10/19100/0001900019.pdf
Ordinance no. 323/2025/1, of October 3: Sets the amounts of fees due in the context of administrative procedures for prior control of the production of electrical and mechanical energy and useful heat in cogeneration.
https://files.diariodarepublica.pt/1s/2025/10/19100/0002000021.pdf
Ordinance no. 333/2025/1, of October 7: Makes the fifth amendment to Ordinance no. 214/2019, of July 5, which defines the Support Measure for the Return of Emigrants to Portugal (MAREP).
https://files.diariodarepublica.pt/1s/2025/10/19300/0000900011.pdf
Ordinance no. 336/2025/1, of October 7: Creates the Exceptional Measure to Encourage Unemployed Young People to Return to Work.
https://files.diariodarepublica.pt/1s/2025/10/19300/0001700022.pdf
Ordinance no. 350-A/2025/1, of October 9: Regulates the electronic processing of cases pending before the courts - judicial, administrative, and tax courts, and the Public Prosecutor's Office.
https://files.diariodarepublica.pt/1s/2025/10/19501/0000200019.pdf
Ordinance no. 357/2025/1, of October 10: Establishes a ban on the harvesting of marine animals, excluding spearfishing without the use of any tools, in a specific area known as Ponta do Adoxe, located in the inland waters of the Sado estuary.
https://files.diariodarepublica.pt/1s/2025/10/19600/0005000051.pdf
Law no. 58/2025, of October 13: Authorizes the Government to amend various provisions of the Special Consumption Tax Code, approved as an annex to Decree-Law no. 73/2010, of June 21.
https://files.diariodarepublica.pt/1s/2025/10/19700/0000500005.pdf
Council of Ministers Resolution no. 158/2025, of October 13: Approves the Action Plan for the Single Strategy for the Rights of Children and Young People 2025-2030.
https://files.diariodarepublica.pt/1s/2025/10/19700/0003000101.pdf
Ordinance no. 358/2025/1, of October 13: Establishes the requirements for applications for production licenses and operating licenses for biomass power plants and repeals Ordinance no. 267/2022, of November 3.
https://files.diariodarepublica.pt/1s/2025/10/19700/0010200104.pdf
Ordinance no. 360/2025/1, of October 15: Approves the Regulations of the Cultural Promotion Fund.
https://files.diariodarepublica.pt/1s/2025/10/19900/0000700019.pdf
Law no. 61/2025, of October 22: Amends Law no. 23/2007, of July 4, which approves the legal regime for the entry, stay, departure, and removal of foreigners from the national territory.
https://files.diariodarepublica.pt/1s/2025/10/20400/0000900017.pdf
Decree-Law no. 112/2025, of October 23: Relaxes public procurement rules, amending Law no. 30/2021, of May 21, and the Public Procurement Code.
https://files.diariodarepublica.pt/1s/2025/10/20500/0000300005.pdf
Ordinance no: 366/2025/1, of October 24: Ninth amendment to Ordinances no. 54-A/2023 and 54-C/2023, both of February 27, and first amendment to Ordinance no. 362/2024/1, of December 30, within the scope of the Strategic Plan for the Common Agricultural Policy for Portugal (PEPAC Portugal).
https://files.diariodarepublica.pt/1s/2025/10/20600/0001600020.pdf
Law no. 62/2025, of October 27: Introduces the VAT group regime, which consists of consolidating VAT balances payable or recoverable by members of a group of entities linked by financial, economic, and organizational ties.
https://files.diariodarepublica.pt/1s/2025/10/20700/0000600010.pdf
Decree-Law no: 115/2025, of October 27: Amends the legal framework of the Central Register of Beneficial Owners, transposing Article 74 of Directive (EU) 2024/1640 on the mechanisms to be established by Member States to prevent the use of the financial system for the purposes of money laundering or terrorist financing.
https://files.diariodarepublica.pt/1s/2025/10/20700/0002200025.pdf
Decree-Law no. 116/2025, of October 27: Amends Decree-Law no. 37/2018, of June 4, which creates the 1st Right - Housing Access Support Program.
https://files.diariodarepublica.pt/1s/2025/10/20700/0002600029.pdf
Decree-Law no. 116-A/2025, of October 27: Implements Regulation (EU) 2024/1358 on the establishment of the Eurodac system for the comparison of biometric data.
https://files.diariodarepublica.pt/1s/2025/10/20701/0000200008.pdf
III. Public Procurement1
Announcement no. 25803/2025, of October 1: Life insurance for National Forces deployed for 2026-2028 - Armed Forces General Staff (EMGFA) - €2,700,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/189/419586169.pdf
Announcement no. 25824/2025, of October 1: Rehabilitation of the Municipal Social Housing Park - João Barbeiro Neighborhood – Beja - Municipality of Beja - €1,830,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/189/419592608.pdf
Announcement no. 25830/2025, of October 1: Procurement of Work Accident Insurance Services - Municipality of Cascais - €2,061,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/189/419588364.pdf
Announcement no. 25871/2025, of October 2: Renovation and Expansion of the Sarrazola Elementary School - Aveiro City Council - €2,300,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/190/419584184.pdf
Announcement no. 25874/2025, of October 2: Contract for the “Construction of an Integrated Continuing Care Unit (UCCI)” - COI Foundation - €3,600,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/190/419602668.pdf
Announcement no. 25914/2025, of October 2: Public works contract for the renovation of the Domingos Capela Primary and Secondary School - Espinho City Council - €4,441,814.78 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/190/419603842.pdf
Announcement no. 26006/2025, of October 3: Expansion of the Parada/Baltar Business Park - Municipality of Paredes - €2,651,780.37 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/191/419604425.pdf
Announcement no. 26099/2025, of October 6: Design-Build Contract for Campus 3-Felgueiras Residence - Polytechnic Institute of Porto - €1,300,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/192/419613749.pdf
Announcement no. 26120/2025, of October 6: Announcement of procedure no. 26120/2025, of October 6 - Municipality of Viana do Castelo - €9,128,580.84 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/192/419604441.pdf
Announcement no. 26133/2025, of October 6: Acquisition of furniture and IT equipment under the CTE - FEDESPAB - Paços de Brandão Education and Development Association - €1,063,407.36 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/192/419607755.pdf
Announcement no. 26201/2025, of October 6: Alteration and Expansion of the Residential Structure Building for the Elderly at the Seia Parish Center - Seia Parish Center - €3,534,583.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/192/419616495.pdf
Announcement no. 26204/2025, of October 6: Refurbish the Alfena Municipal Swimming Pool with a view to improving comfort, energy efficiency, and building renovation. - Municipality of Valongo - €1,100,000.00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/192/419616568.pdf
Announcement no. 26259/2025, of October 7: Construction contract for a 10-unit multi-family residential building, located at Rua Dr. Armando Martins Janeira - Municipality of Torre de Moncorvo - €1,729,404.71 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/193/419616065.pdf
Announcement no. 26284/2025, of October 7: Renovation of the Coopinhal building for the installation of services, including interior remodeling, removal and replacement of fiber cement roofing, reinforcement of facade insulation, opening of windows, carpentry, and all infrastructure work necessary for the building. - Palmela Municipal Council - €1,159,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/193/419607893.pdf
Announcement no. 26288/2025, of October 7: Public works contract for the restoration of roofs, facades, and openings, and for the conservation and restoration of the D. João II Cloister and Claustrim, of the National Tile Museum. - Lisbon Tourism Association - Visitors and Convention Bureau - €4,250,101.23 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/193/419622529.pdf
Announcement no. 26310/2025, of October 7: Renovation of the Valença Cinema Theater - Municipality of Valença - €1,600,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/193/419622894.pdf
Announcement no. 26318/2025, of October 7: Construction of the Valença Industrial Zone Daycare Center - Municipality of Valença - €1,500,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/193/419624319.pdf
Announcement no. 26326/2025, of October 7: Rehabilitation of the Torres Vedras Aqueduct - Municipality of Torres Vedras - €1,301,360.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/193/419622342.pdf
Announcement no. 26338/2025, of October 7: Renovation contract for EB23 Carmen Miranda - Municipality of Marco de Canaveses - €2,808,591.40 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/193/419621492.pdf
Announcement no. 26357/2025, of October 8: Renovation of the GNR Barracks - Municipality of Cinfães - €1,259,432.57 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/194/419622059.pdf
Announcement no. 26363/2025, of October 8: Construction of the Feitosa Municipal Daycare Center - Municipality of Ponte de Lima - €1,037,735.85 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/194/419618382.pdf
Announcement no. 26414/2025, of October 8: Redevelopment of the Central Area of Barcouço - Municipality of Mealhada - €1,100,000.00 (AcinGov)
http://files.diariodarepublica.pt/cp_hora/2025/10/194/419624124.pdf
Announcement no. 26473/2025, of October 8: Contract for the replacement of the HVAC system in the Albufeira Town Hall building, including SADI and lighting - Municipality of Albufeira - €1,320,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/194/419616251.pdf
Announcement no. 26482/2025, of October 9: Renovation of the Calouste Gulbenkian Music Conservatory in Aveiro - Municipality of Aveiro - €6,503,630.39 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/195/419609001.pdf
Announcement no. 26493/2025, of October 9: PA.160.2025.0000101 - Renovation of the common areas of 36 blocks in the Zambujal neighborhood (3rd phase) in Amadora - Institute for Housing and Urban Renovation, I. P. - €8,625,840.00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/195/419619946.pdf
Announcement no. 26517/2025, of October 9: Public works contract consisting of renovation works on 42 social housing units belonging to the real estate assets of the IGFSS - Instituto de Gestão Financeira da Segurança Social, I. P. (Social Security Financial Management Institute) - €1,356,500.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/195/419613951.pdf
Announcement no. 26518/2025, of October 9: Public works contract consisting of the renovation of 39 social housing units belonging to the IGFSS real estate portfolio, located in the municipality of Setúbal - Instituto de Gestão Financeira da Segurança Social, I. P. - €1,922,640.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/195/419614064.pdf
Announcement no. 26545/2025, of October 9: João de Meira EB2,3 School Pavilion - Municipality of Guimarães - €5,526,794.05 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/195/419634614.pdf
Announcement no. 26551/2025, of October 9: Contract for the construction of an industrial pavilion at Docapesca in Peniche, with a view to installing and operating the RAS system for sea bass production - SEAENTIA FOOD, LDA - €9,895,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/195/419622837.pdf
Announcement no. 26553/2025, of October 9: Environmental Remediation Contract for the Pintor Mining Area - EDM - Empresa de Desenvolvimento Mineiro, S. A. - €4,600,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/195/419623258.pdf
Announcement no. 26571/2025, of October 9: “Construction of the Youth Occupation Center Building at EB 2.3/S Pedro Ferreiro School” - Municipality of Ferreira do Zêzere - €1,027,438.63 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/195/419635157.pdf
Announcement no. 26652/2025, dated October 10: The purpose of this public tender is to award a contract for the alteration and extension of an existing building intended for use as a nursery and preschool - Mais Mesão Frio - Cooperativa para a Solidariedade Social, Educação e Cultura, C. R. L. - €1,149,144.60 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/196/419639045.pdf
Announcement no. 26842/2025, of October 13: Contract for the Construction of the Decentralized Fire Station in Arranhó - Municipality of Arruda dos Vinhos - €1,415,094.34 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/197/419597444.pdf
Announcement no. 26872/2025, of October 13: Acquisition of 30 electric buses for suburban and interurban public passenger transport services and related charging infrastructure - Barraqueiro Transportes, S. A. - €14,720,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/197/419634088.pdf
Announcement no. 26898/2025, of October 13: International Public Tender for the Contract for the “Automatic Packaging Sorting Center” - GESAMB - Environmental and Waste Management, E. I. M. - €13,000,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/197/419632273.pdf
Announcement no. 26934/2025, of October 13: Construction contract for 12 homes in the Monte da Guia development, located in Santa Bárbara, parish of Angústias, municipality of Horta - Municipality of Horta - €2,014,097.52 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/197/419630686.pdf
Announcement no. 26944/2025, of October 13: Procurement of Legal Services_36 months - Médio Tejo Local Health Unit, E. P. E. - €105,840.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/197/419633423.pdf
Announcement no. 26955/2025, of October 13: Construction contract for the multi-purpose pier at the port of Praia da Vitória, Terceira Island - Portos dos Açores, S. A. - €40,300,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/197/419646708.pdf
Announcement no. 26957/2025, of October 13: Renovation of the Flávio Sá Leite Pavilion - Municipality of Braga - €7,347,733.66 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/197/419646862.pdf
Announcement no. 26974/2025, of October 13: Contract for the Renovation of the Outpatient Surgery Unit (UCA) of the São Gonçalo Hospital – Amarante - Local Health Unit of Tâmega e Sousa, E. P. E. - €1,050,081.19 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/197/419645769.pdf
Announcement no. 27025/2025, of October 13: ELHV - Renovation of a building with 6 apartments - Rua do Arco - Viseu - Municipality of Viseu - €1,360,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/197/419641264.pdf
Announcement no. 27047/2025, of October 13: Construction works for multifamily housing at Rua de Santos Pousada, no. 1073 (EM.001.2025.097) - CMPH - DomusSocial - Housing and Maintenance Company of the Municipality of Porto, E. M. - €1,478,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/197/419649543.pdf
Announcement no. 27067/2025, of October 14: Creation of a nursery and kindergarten in the former N. ª Sr. ª da Saúde School - Laúndos: Construction work (Operation North 2030-FEDER 02010600) - Municipality of Póvoa de Varzim - €1,440,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/198/419651957.pdf
Announcement no. 27155/2025, of October 15: Contract for the Renovation of Daycare Facilities - MAIS Association - Matosinhos Supports Social Integration - €1,050,198.87 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/199/419658364.pdf
Announcement no. 27174/2025, of October 15: Acquisition of Work Accident Insurance Policy - Empresa Municipal de Ambiente do Porto, E. M., S. A. - €1,157,055.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/199/419648296.pdf
Announcement no. 27189/2025, of October 15: Construction of EB1 Professor António Cardoso - Municipality of Amarante - €2,504,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/199/419659409.pdf
Announcement no. 27218/2025, of October 15: Civil Construction of the 30/15 KV Madalena Substation - EDA - Electricidade dos Açores, S. A. - €1,700,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/199/419646602.pdf
Announcement no. 27235/2025, of October 15: Design-Build Contract for the Moura Wastewater Treatment Plant - AgdA - Águas Públicas do Alentejo, S. A. - €4,986,100.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/199/419649381.pdf
Announcement no. 27318/2025, of October 16: Construction Contract for Iscte - ISCTE - Lisbon University Institute - €6,400,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/200/419650369.pdf
Announcement no. 27320/2025, of October 16: Rehabilitation of the Municipal Social Housing Park - Beja I Social Housing District - Municipality of Beja - €2,400,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/200/419662649.pdf
Announcement no. 27558/2025, of October 20: Contract for the Alteration and Expansion of the AISA Day Center and Nursing Home - A.I.S.A. - Associação de Apoio Social de Nossa Senhora da Assunção (Social Support Association of Our Lady of the Assumption) - €9,789,719.54 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/202/419672425.pdf
Announcement no. 27607/2025, of October 20: E.CP/87/2025 - Construction of a new Family Health Unit in Bom Sucesso – Construction work - Municipality of Figueira da Foz - €1,242,959.04 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/202/419676143.pdf
Announcement no. 27612/2025, of October 20: Design-Build Contract for “Construction of New Family Health Center in Tavarede - Construction Work” - Municipality of Figueira da Foz - €2,460,791.93 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/202/419676216.pdf
Announcement no. 27613/2025, of October 20: E.CP/88/2025 - Construction of a new Family Health Unit in Paião – Construction work - Municipality of Figueira da Foz - €1,532,420.39 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/202/419676946.pdf
Announcement no. 27617/2025, of October 20: “S. Julião Health Unit (Renovation) - Construction Work” - Municipality of Figueira da Foz - €2,465,661.91 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/202/419676849.pdf
Announcement no. 27714/2025, of October 22: CPN 113/2025/DICP - T - 3/2025 - Redevelopment and improvement of various streets in the municipality of Leiria - Lots 2, 10, and 11 - Municipality of Leiria - €1,518,000.00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/204/419672263.pdf
Announcement no. 27818/2025, of October 23: Renovation of the Murça Health Center - Municipality of Murça - €1,500,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/205/419687005.pdf
Announcement no. 27824/2025, of October 23: Construction contract for housing units at Quinta do Barros – Caliços - Municipality of Albufeira - €5,558,421.08 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/205/419677067.pdf
Announcement no. 27847/2025, of October 23: Acquisition of equipment, furniture, hardware, and software for the Specialized Renewable Energy Technical Center of the Fontes Pereira de Melo School Group - Fontes Pereira de Melo School Group, Porto - €1,102,414.89 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/205/419680493.pdf
Announcement no. 27866/2025, of October 23: Education - Primary and Secondary Education - Soure Primary School - Renovation, Refurbishment, and Energy Efficiency. - Municipality of Soure - €4,448,943.15 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/205/419687687.pdf
Announcement no. 27874/2025, of October 23: 2582CP25 Contract for the Rehabilitation and Enhancement of the Torto River PC440A/2023 - CMPEAE - Porto Municipal Water and Energy Company, E. M. - €1,430,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/205/419691396.pdf
Announcement no. 27900/2025, of October 24: Execution of the Rehabilitation Contract for the Construction of the “Steam Education Center” - Polytechnic Institute of Porto - €2,620,750.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/206/419693218.pdf
Announcement no. 27912/2025, of October 24: Adaptation Works - Citizen's Bureau - Municipality of Vila Nova de Paiva - €1,038,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/206/419694571.pdf
Announcement no. 27921/2025, of October 24: Contracting, on a retainer basis, of Legal Support and Litigation services for 2026 - Footwear Industry Professional Training Center - €24,300.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/206/419694693.pdf
Announcement no. 27922/2025, of October 24: Acquisition of insurance services for the year 2026 - Footwear Industry Professional Training Center - €44,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/206/419694677.pdf
Announcement no. 27928/2025, of October 24: Contract for the design and construction of the refurbishment of the Pharmacy Service - Amadora/Sintra Local Health Unit, E. P. E. - €2,870,925.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/206/419692473.pdf
Announcement no. 27932/2025, of October 24: 14-Emp/25 - Contract for slope stabilization and structural reinforcement of tunnel - Municipality of Tavira - Municipality of Tavira - €1,548,731.26 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/206/419680566.pdf
Announcement no. 28011/2025, of October 27: Contract for the Construction of the Santa Luzia Student Residence in Guimarães - University of Minho - €8,500,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/207/419693307.pdf
Announcement no. 28064/2025, of October 27: Rehabilitation of the Municipal Social Housing Park - Beja II Social Housing District - Municipality of Beja - €2,700,000.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/207/419692781.pdf
Announcement no. 28145/2025, of October 28: Contract for the “Expansion of the Inpatient Unit on the 10th floor of Padre Américo Hospital” - Tâmega e Sousa Local Health Unit, E. P. E. - €4,360,932.25 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/208/419703991.pdf
Announcement no. 28147/2025, of October 28: Construction contract for a long-term care facility in São João da Pesqueira - Irmandade da Santa Casa da Misericórdia de São João da Pesqueira - €3,700,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/208/419705587.pdf
Announcement no. 28154/2025, of October 28: Construction contract for the Temporary Accommodation Center for the homeless – Tégua - TÉGUA - Regional Development Association of Entre Tejo e Guadiana - €1,983,000.00 (ComprasPT)
https://files.diariodarepublica.pt/cp_hora/2025/10/208/419705068.pdf
Announcement no. 28228/2025, of October 29: Alteration and Expansion of Buildings - Bairro 25 de Abril and Schools - Municipality of Guarda - €1,538,321.53 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/209/419708179.pdf
Announcement no. 28234/2025, of October 29: Acquisition of health insurance for employees - Santa Casa da Misericórdia de Lisboa - €3,219,000.00 (AcinGov)
https://files.diariodarepublica.pt/cp_hora/2025/10/209/419699423.pdf
Announcement no. 28504/2025, of October 31: Acquisition of health insurance for employees of EDA group companies - EDA - Electricidade dos Açores, S. A. - €4,880,743.00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2025/10/211/419711937.pdf
IV. CASE-LAW
IV.1. Court of Justice of the European Union
Judgment of the Court (Sixth Chamber) of October 9, Case no. C-110/24: Reference for a preliminary ruling. Social policy. Directive 2003/88/EC. Organization of working time. Article 2(1). Concept of ‘working time’. Improvement works in protected natural areas. Time spent by workers traveling between a fixed starting point and the natural areas. Inclusion of that travel time in the working time of those workers.
Summary:
“I. Article 2(1) of Directive 2003/88/EC of the European Parliament and of the Council of November 4, 2003, concerning certain aspects of the organization of working time, must be interpreted as meaning that: the time spent on journeys to and from work that workers are required to make, together, at a time determined by their employer and in a vehicle belonging to the employer, in order to travel from a specific location determined by that employer to the location where the work specified in the employment contract concluded between those workers and that employer is performed, must be regarded as ‘working time’ within the meaning of that provision.”.
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62024CJ0110
Judgment of the Court (Sixth Chamber) of October 23, Case no. C-682/23: Preliminary ruling. Judicial cooperation in civil matters. Regulation (EU) No. 1215/2012. Article 25(1). Agreement conferring jurisdiction contained in a subcontracting agreement. Assignment of a claim arising from the agreement. Enforceability of the agreement conferring jurisdiction by the assignee against the debtor of the claim. Requirements.
Summary:
“Article 25(1) of Regulation (EU) No. 1215/2012 of the European Parliament and of the Council of December 12, 2012, on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters, must be interpreted as meaning that: a third party, as the assignee of a claim for damages arising from the breach of a contract containing a jurisdiction clause, may rely on that clause against the original counterparty, as the assigned debtor of that claim, under the same conditions as the other original party to the contract could have relied on it against the latter, for the purposes of an action to recover that claim and without the consent of that debtor, in a situation where, according to the national law applicable to that contract, as interpreted by national case law, an assignment of a claim entails a transfer not only of the claim to the assignee's assets, but also of the rights associated with that credit, including the right to invoke the application of a jurisdiction clause contained in that contract, unless the original parties to the contract have expressly agreed that that clause shall not be enforceable against them in the event of assignment to a third party of a credit arising from the same contract.”
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62023CJ0682
Judgment of the Court (Tenth Chamber) of October 23, Case no. C-234/24: Reference for a preliminary ruling. Taxation. Common system of value added tax (VAT). Directive 2006/112/EC. Article 138(1). Directive 2008/9/EC. Article 4(b). Refund of VAT to taxable persons not established in the Member State of refund. Principal supply and ancillary supply. Artificial splitting of a single supply. No movement of the object of the supply.
Summary:
“Article 4(b) of Council Directive 2008/9/EC of February 12, 2008, laying down detailed rules for the refund of value added tax provided for in Directive 2006/112/EC to taxable persons not established in the Member State of refund, but established in another Member State, read in conjunction with Article 138(1) and Article 171 of Council Directive 2006/112/EC of November 28, 2006, on the common system of value added tax, as amended by Council Directive (EU) 2018/1910 of December 4, 2018, must be interpreted as meaning that: it precludes the refusal to refund value added tax charged on the supply of equipment to a taxable person established in a Member State Member State other than the Member State of purchase of that asset, where that equipment has not physically left the territory of the Member State of its supplier, unless, taking into account all the circumstances characterizing the transactions in question, that supply must be regarded as forming part of a single, indivisible economic supply or as being ancillary to a principal supply consisting of intra-Community supplies of goods produced using that equipment and intended for that taxable person.”
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62024CJ0234
IV.2. Constitutional Court
Constitutional Court Ruling no. 869/2025, of October 2, Case no. 58/2025:
“In view of the above, it is hereby decided:
a) To rule unconstitutional, for violation of the principle of equality enshrined in Article 13 of the Constitution, the provision extracted from paragraphs 2 and 6 of Article 19 of Decree-Law No. 126-A/2017, of October 6, as amended by Decree-Law No. 136/2019, of September 6, according to which the monthly value of the base component of the PSI due to disabled persons with a disability equal to or greater than 80% is equal to only 50% of the annual reference value of the base component in force, calculated on a monthly basis, regardless of the value of their own income, when they are minors, even if there is no entitlement to the disability bonus of the family allowance; and, consequently;
b) To uphold the present appeal, determining the reform of the contested decision in accordance with the previous positive judgment of unconstitutionality.”.
https://www.tribunalconstitucional.pt/tc/acordaos/20250869.html
IV.3. Judicial Courts
Judgement of the Supreme Court of Justice of October 2, Case no. 2170/21.5T8BRG.G2.S1: Promissory contract. Breach. Adjustment. Deposit. Currency devaluation. Nominalist principle. Inflation. Risk. Interpellation.
Summary:
“I- The deposit provided for in Article 442 of the Civil Code does not serve a compensatory function, nor is it a debt subject to adjustment (namely based on the rate of inflation).
II- In fact, the deposit represents a pecuniary obligation, the object of which is a cash payment, which is insensitive to fluctuations in the value of the currency, with the creditor bearing the risk of currency devaluation, unless the parties have stipulated or agreed otherwise.
III- Therefore, in the case in question, since the deposit was paid and the promissory seller is in default, the promissory buyer is entitled (only) to double the deposit, since, unless otherwise agreed, there is no place for any other compensation for breach of contract – see paragraph 4 of the aforementioned Article 442 of the Civil Code.”.
Judgement of the Supreme Court of Justice of October 15, Case no. 2136/23.0T8VIS.C1.S1: Working hours exemption allowance. Requirements.
Summary:
“I. There is no incompatibility between the working hours exemption regime and the fact that a “normal 40-hour working week” has also been agreed, since, in the absence of any stipulation by the parties regarding the IHT modality (as is the case), this regime translates precisely into “not being subject to the maximum limits of the normal working period.”
II. The agreement establishing the IHT regime was set out in writing in the document entitled “employment contract,” in accordance with Article 218(1) of the CT, and therefore the defect of form invoked by the defendant does not apply.”.
Judgement of the Supreme Court of Justice of October 23, Case no. 2149/10.2T2AVR.P1.S2: Donation. Charge. Resolution. Non-compliance. Common property of the couple. General community property. Disposal of property. Division of property. Modal clause. Heir. Collation. Actions. Partnership. Harmful administration. Subordinate appeal.
Summary:
“I– In the absence of any indication in the donation made by both parents, married under the general community property regime, to their children, with exemption from collation, any indication that the non-fulfillment of one obligation was considered by the grantors to be more serious than the non-fulfillment of another obligation established therein, nor that the non-fulfillment of an obligation established in favor of one of the donors would only imply the reversion of the shares donated by him, the non-fulfillment of some of these obligations determines the total termination of the donation, as provided for in the contract.
II - The donations granted by A. and her spouse and accepted by the donees in their precise terms constituted an act of disposal of the common property of the donor couple and must be returned to that property, by virtue of their termination due to the donees' failure to comply with the obligations to which they were bound.”.
Judgment of the Lisbon Court of Appeal, of October 23, Case no. 26726/20.4T8LSB.L1-2: Joint Venture. Default. Profit Sharing.
Summary:
“I – A “Joint Venture Agreement” is a typical commercial contract, governed by Articles 21 to 31 of Decree-Law 231/81, of July 28, which translates into the association of one of the contracting parties (partner) with the economic activity carried out by the other (principal).
II – Through such a contract, the associate makes a financial contribution, which is matched by their share in the profits and, if not excluded, also in the losses of the associating party, which is referred to as a “profit sharing agreement.”
III – However, the associating party retains management of the activity, which it continues to carry out in its own name, unlike in the case of the formation of a commercial company, where a new legal entity is created and the partners carry out a certain economic activity in common.
IV – Since the joint venture agreement involved the acquisition and renovation of a building for subsequent resale and subsequent sharing of profits, the partner cannot be declared the owner of part of the property (to the extent of their contribution) because that is not the effect of the agreement entered into.
V – On the other hand, since the partner did not fully comply with their obligation, they are not entitled to a share of the profits, pursuant to the provisions of paragraph 5 of Article 24 of Decree-Law 231/81, of July 28, which expressly states that: “(...) the partner's default suspends the exercise of their legal or contractual rights.”.
Judgment of the Lisbon Court of Appeal, of October 23, Case no. 764/25.9YLPRT.L1-6: Special Eviction Procedure. Opposition to Renewal. Communication.
Summary:
“I. The special eviction procedure provided for in Article 15 of Law No. 6/2006, of February 27, when based on the landlord's opposition to the renewal of the contract, must be accompanied by the lease agreement and proof of the communication provided for in Article 1097(1) of the Civil Code.
II. The landlord's communication for this purpose, under the terms of Articles 9 and 10 of Law No. 6/2006, must be sent by registered letter with acknowledgment of receipt at least as far in advance as provided for in Article 1097(1) of the Civil Code; if such letter is returned because it has not been claimed within the period provided for in the postal services regulations, the landlord must send a new registered letter with acknowledgment of receipt, 30 to 60 days after the date of dispatch of the first letter.
III. Sending the second registered letter (with acknowledgment of receipt) before 30 days have elapsed since the date of sending the first letter, when weighing up the interests underlying this mandatory rule, renders the communication ineffective and cannot justify the special eviction procedure; Similarly, sending a third simple registered letter (without acknowledgment of receipt), as it does not comply with legal formalities, renders the communication of opposition to the renewal of the contract ineffective.”.
Judgment of the Court of Appeal of Porto, of October 15, Case no. 2128/24.2T8VFR.P1: Administrative Offense Law. Liability of Legal Entities for acts committed by their employees, even if contrary to their instructions.
Summary:
“I - In the field of administrative law, those responsible for the various economic and social sectors are subject to censure, which requires the agent, depending on the circumstances of the case, to be able to correctly predict and assess the possibility of the offense being committed in order to prevent it.
II - Failure to observe the duty of care to ensure that legal rules were observed and effectively respected in practice.
III - Article 7(2) of the RGCC, in establishing the liability of legal persons, requires a broad interpretation so as to include within its scope employees, directors and managers, and agents or representatives of the legal person or equivalent, provided that they act in the exercise of their functions or because of them.
IV - The reason for the need for broad interpretation lies in the fact that the administrative liability of legal persons is based on direct and autonomous imputation, - whether the basis for this liability lies in a “structural defect in the corporate organization” (defective corporate organization) or in “autonomous fault due to organizational deficit,” or in the imputation to a natural person functionally linked to the legal entity, but who does not need to be identified or individualized.”.
Judgment of the Court of Appeal of Porto, of October 22, Case no. 1378/22.0T9CTB.C1: Crime of breach of trust against Social Security. Objective Conditions for Punishment. Guarantees of the Rule of Law established for the elements of the type. Cumulative and successive verification of the objective conditions for punishment. Agreement for phased payment of contributions. Tax liability and criminal liability.
Summary:
“I - In addition to the constituent elements of the legal type, punishment for the crime of breach of trust against Social Security requires the cumulative and successive verification of the two objective conditions for punishment provided for by law in Article 105(4)(a) and (b) of the RGIT, namely that the default to the tax creditor occurs after 90 days and that the outstanding payments are not paid more than 30 days after notification to that effect.
II - The lapse of more than 90 days after the legal deadline for payment without payment occurring is generally and indiscriminately applicable to all situations referred to in Articles 105(1) and (2) and 107(1) of the RGIT, but the persistence of non-payment of the reported benefit, plus the respective interest and the applicable fine, within 30 days after notification to that effect, is only applicable to taxpayers who have previously reported to the tax administration or Social Security, through the legally required declarations, the benefits due to those entities.
III - In this case, only after a period of 90 days has elapsed since the due date of the tax payment or social security contribution without the corresponding payment having been made will an additional period of 30 days be granted for this purpose to taxpayers who have submitted their legal declarations, based on the finding that those who cooperate with the Tax Administration and Social Security, fulfilling their reporting duties, deserve another opportunity to avoid criminal liability, extinguishing their tax and contribution obligations by paying within that extended period.
IV - The relevance of non-compliance is not assessed on the basis of Article 200 of the CPPT, because there is autonomy between tax liability and criminal liability, and since the realities underlying each are different, the diversity of legal treatment is materially justified.
V - Immediate payment as a method of settling tax liabilities is something that occurs on a specific date, and a deferred payment agreement relating to the same tax liability only becomes a full payment, which is what matters in this case, once the tax debt has been settled in full.
VI - Therefore, the payment agreement between the tax debtor and the tax authority does not prevent the verification of the condition of punishability enshrined in Article 105(4)(b) of the RGIT when the situation of non-compliance with the tax debt (tax installment in arrears, plus the respective interest and the amount of the applicable fine) remains at the time the notification referred to in the rule is triggered.”.
IV.4. Administrative and Tax Courts
Judgment of the Supreme Administrative Court, of October 15, Case no. 0166/22.9BEBRG: Social Security debt. Statute of limitations. Reversal order.
Summary:
“I - The statute of limitations on Social Security debts is subject to the provisions of the L.G.T., in accordance with Article 3(a) of the current Code of Contributory Regimes of the Social Security System.
II - The suspension of the statute of limitations has the effect that it does not begin to run or does not run, after the period has begun, as long as the fact of a lasting nature to which the suspensive effect is attributed is verified.
III - The suspension of the statute of limitations is enforceable against the subsidiary liable party, and the provisions of Article 48/3 of the LGT do not apply in this case.
IV - With regard to the proven insufficiency of assets owned by the original debtor, the reversal order must include sufficient evidence to demonstrate, in objective terms, the manifest improbability that the debtor's assets will satisfy the entire tax debt.”.
V. BRIEFS
V.1. DOCTRINE
V.1.1. Monographs and Periodicals
Ana Filipa Morais Antunes, Direito da Sustentabilidade Empresarial – Estudos, Almedina, October, 2025.
Ana Leal, Guia Prático da obrigação de Alimentos, Almedina, October 2025.
Catarina de Vasconcelos Fernandes, O Digital Markets Act e o Uso de Dados Pessoais por Parte das Grandes Plataformas, Almedina, October 2025.
Guilherme de Oliveira, Rui Manuel Moura Ramos, Paula Távora Vítor, Afonso Patrão, Manual de Direito da Família, Almedina, October 2025.
Joana Reis Barata, A Alteração da Qualificação Jurídica no Processo Penal, Almedina, October 2025.
João Ricardo Catarino, Finanças Públicas e Direito Financeiro, Almedina, October 2025.
Org. James Magno Araújo Farias, Vivianne Rodrigues de Melo, Biodireito e Bioética - Estudos em Homenagem a Stela Barbas, Almedina, October 2025.
Rui Marques, A Prescrição das Dívidas Tributárias, Almedina, October 2025.
V.1.2. Generic Guidelines & Cia
Circular no. 7/2025, of October 3, by Order of the Director-General of the Personal Income Tax Services Directorate
Subject: Withholding Tax on Income from Employment and Pensions.
Circular Letter no. 20283, of October 9, by Order of the Sub-Director-General of the Income Tax Area
Subject: IRC - Special support scheme for electricity and natural gas costs.
Circular Letter no. 20284, of October 21, by Order of the Sub-Director-General of the Income Tax Area
Subject: Income tax exemption on productivity bonuses – Article 115 of Law 45/24 of December 31 (State Budget Law for 2025).
V.2. Miscellaneous
V.2.1. Bulletin of Labour and Employment
Extension Ordinance, BTE no. 38/2025, of October 15: Ordinance extending the collective contract between the National Association of Food Traders and Manufacturers (ANCIPA) and the National Union of Workers in Agriculture, Forestry, Fishing, Tourism, Food Industry, Beverages and Related Industries – SETAAB (potato chips, snacks and similar products industry).
https://bte.gep.msess.gov.pt/completos/2025/bte38_2025.pdf
Collective Agreement, BTE no. 38/2025, of October 15: Collective agreement between Super Bock Group, SGPS, SA and others and the National Union of Workers in the Food, Beverage and Related Industries and others - Salary changes and others/consolidated text.
https://bte.gep.msess.gov.pt/completos/2025/bte38_2025.pdf
Extension Ordinance, BTE no. 39/2025, of October 22: Ordinance extending the collective contract between ALIF - National Association of the Cold Storage and Food Products Trade Industry and the National Union of Workers in Agriculture, Forestry, Fishing, Tourism, Food Industry, Beverages and Related Industries - SETAAB.
https://bte.gep.msess.gov.pt/completos/2025/bte39_2025.pdf
Extension Ordinance, BTE no. 39/2025, of October 22: Ordinance extending the amendments to the collective agreement between the Portuguese Association of Hotels, Restaurants, and Similar Establishments (AHRESP) and the Union of Service Sector Workers - SITESE (accommodation).
https://bte.gep.msess.gov.pt/completos/2025/bte39_2025.pdf
V.2.2. Economics, Finance and Taxation
V.2.3. Industrial Property
On October 15 provisional statistics were released on industrial property rights (IPR) applications and grants for September 2025, highlighting the following:
(i) Between January and September 2025, 799 applications for national inventions were filed (up from 658 applications filed in the same period last year);
(ii) With regard to grants, 187 national inventions were granted between January and September 2025, compared to 148 between January and September 2024, representing an increase of 26.4%;
(iii) The total number of International Applications (PCT) and European Patent Applications, via INPI as the Receiving Office, was 53 between January and September 2025 (lower than in the same period in 2024). The number of European Patent validations filed in Portugal between January and September 2025 decreased by 25.5% compared to the same period last year, from 1,994 validations filed between January and September 2024 to 1,486 between January and September 2025;
(iv) National trademarks and other distinctive signs of commerce (OSDC) accounted for 17,342 registration applications between January and September 2025 (higher than the 16,189 applications filed in the same period of 2024), representing a growth of 7.1%;
(v) With regard to International Trademark Designations for national examination and registration, there was an increase compared to the same period last year. 755 International Trademark Designations were filed between January and September 2025 and 738 between January and September 2024.
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