I. EDITORIAL – MODEL DECLARATION RELATING TO THE GROUP SCHEME FOR VALUE ADDED TAX (VAT GROUP SCHEME); TRANSPOSITION OF DIRECTIVES (EU) 2023/2226 AND 2025/872 ON ADMINISTRATIVE CO-OPERATION IN THE FIELD OF TAXATION
The month of June was characterized, in legislative terms, by the publication of Ordinance no. 244/2026/1, of June 1, which approves the model declaration relating to the group scheme for value added tax (VAT) (VAT group scheme), as well as the publication of Law no. 26/2026, of June 3, which transposes Directives (EU) 2023/2226 and 2025/872 on administrative cooperation in the field of taxation, and amends, amongst other legislation, the Personal Income Tax Code and the General Regime for Tax Offences, Decree-Law no. 61/2013, of May 10, and the Global Minimum Tax Regime.
In this regard, the following legislation is also worth highlighting:
- Ordinance no. 243/2026/1, of June 1, which approves the percentages for the exchange rate adjustment mechanism established by Decree-Law no. 35-B/2016 of June 30, as currently in force, for the first half of 2026;
- Ordinance no. 246-A/2026/1, of June 1, which introduces the eleventh amendment to Ministerial Order no. 54-A/2023, the eleventh amendment to Ministerial Order no. 54-C/2023, of February 27, and the fourth amendment to Ordinance no. 360/2024/1 of December 30, of the Strategic Plan for the Common Agricultural Policy for Portugal (PEPAC Portugal);
- Ordinance no. 255/2026/1, of June 12, which approves the supplementary tax information return (GIR);
- Ordinance no. 266/2026/1, of June 18, which establishes the procedures necessary for the implementation of the exceptional measure to defer the payment of social security contributions, as provided for in article 6 of Decree-Law no. 110-A/2026, of June 3;
- Decree-Law no. 125/2026, of June 26, which partially transposes into national law Regulation (EU) 2019/1020 on market surveillance and product compliance.
Within the scope of recent jurisprudence developments, it is worth highlighting the Judgment of the Supreme Administrative Court, of June 3, Case no. 0638/18.0BELRS, in which the following was decided: “I – In challenging a decision on an application for review of tax assessments, no defects may be invoked which do not form part of, nor can form part of, the grounds for the application; II - The failure to provide a prior hearing before the assessments were issued cannot form part of the grounds for the application for review of tax assessments made under the second part of Article 78(1) of the General Tax Law, as it does not constitute an error of fact or law in those assessments; III – The absence of business activity during the periods to which the ex officio assessments issued under Article 88 of the VAT Code relate cannot constitute a defect attributable to the authority that issued them, where their issuance is not based on the existence of such activity but on the failure to submit the relevant periodic returns; IV – If the court of first instance has failed to rule on other defects alleged in the decision on the application for review of those assessments, on the grounds that its consideration of them was precluded by the outcome of the dispute, the court of appeal, if it considers the appeal to be well-founded and that it cannot rule on those defects, must order the case file to be returned to the court of first instance for its consideration, provided that nothing else prevents this.”.
Finally, in the scope of Miscellaneous, we highlight the publication of the 53rd edition of the Technology Watch Bulletin (BVT), dedicated to ocean energy, the result of Portuguese-Spanish collaboration between the National Institute of Industrial Property (INPI) and the Spanish Patent and Trademark Office (OEPM).
The aim of the BVT is to disseminate knowledge and promote innovation in the technical field of harnessing energy from waves, currents and tides, as well as from floating offshore wind energy, through the collection of international patent applications (WO/PCT) and European patent applications (EP) published quarterly.
II. LEGISLATION
Ordinance no. 243/2026/1, of June 1: Approves the percentages under the exchange rate adjustment mechanism established by Decree-Law no. 35-B/2016, of June 30, as currently in force, for the first half of 2026.
https://files.diariodarepublica.pt/1s/2026/06/10500/0005800059.pdf
Ordinance no. 244/2026/1, of June 1: Approves the model declaration relating to the group scheme for value added tax (VAT) (VAT group scheme).
https://files.diariodarepublica.pt/1s/2026/06/10500/0006000064.pdf
Ordinance no. 246-A/2026/1, of June 1: Eleventh amendment to Ordinance no. 54-A/2023, eleventh amendment to Ordinance no. 54-C/2023, of February 27, and the fourth amendment to Ordinance no. 360/2024/1, of December 30, of the Strategic Plan for the Common Agricultural Policy for Portugal (PEPAC Portugal).
https://files.diariodarepublica.pt/1s/2026/06/10501/0000200011.pdf
Law no. 26/2026, of June 3: Transposes Directives (EU) 2023/2226 and 2025/872 on administrative cooperation in the field of taxation, and amends, amongst other legislation, the Personal Income Tax Code, the General Regime for Tax Offences, Decree-Law no. 61/2013, of May 10, and the Global Minimum Tax Regime.
https://files.diariodarepublica.pt/1s/2026/06/10700/0001000066.pdf
Ordinance no. 250-A/2026/1, of June 5: Proceeds with the review and setting of the unit rates of tax on petroleum and energy products.
https://files.diariodarepublica.pt/1s/2026/06/10801/0000200003.pdf
Ordinance no. 255/2026/1, of June 12: Approves declaration of information relating to the supplementary tax (GIR).
https://files.diariodarepublica.pt/1s/2026/06/11200/0000800037.pdf
Ordinance no. 263-A/2026/1, of June 12: Proceeds with the review and setting of the unit rates of tax on petroleum and energy products.
https://files.diariodarepublica.pt/1s/2026/06/11201/0000300004.pdf
Law no. 28/2026, of June 15: Authorises the Government to review the patronage scheme and amend the Tax Benefits Statute.
https://files.diariodarepublica.pt/1s/2026/06/11300/0000300004.pdf
Ordinance no. 263-B/2026/1, of June 15: Approves the reference price tables applicable to the publicising of operations approved under European funds, in accordance with the provisions of article 39-A (5) of Decree-Law no. 5/2023, of January 25, as currently in force.
https://files.diariodarepublica.pt/1s/2026/06/11301/0000200006.pdf
Decree-Law no. 117/2026, of June 17: Amends Decree-Law no. 176/2006, of August 30, which lays down the legal framework for medicinal products for human use.
https://files.diariodarepublica.pt/1s/2026/06/11500/0000600007.pdf
Resolution of the Council of Ministers no. 125/2026, of June 17: Proceeds with the review of the National Strategy for Nature Conservation and Biodiversity 2030 (ENCNB 2030).
https://files.diariodarepublica.pt/1s/2026/06/11500/0004900147.pdf
Ordinance no. 266/2026/1, of June 18: Establishes the procedures necessary for the implementation of the exceptional measure to defer payment of social security contributions, as provided for in article 6 of Decree-Law no. 110-A/2026, of June 3.
https://files.diariodarepublica.pt/1s/2026/06/11600/0000500006.pdf
Resolution of the Council of Ministers no. 129/2026, of June 19: Amends Resolution of the Council of Ministers no. 17-A/2026, of February 3, which sets out the scheme for financial support to be granted following the declaration of a state of emergency.
https://files.diariodarepublica.pt/1s/2026/06/11700/0000500006.pdf
Ordinance no. 270-A/2026/1, of June 19: Proceeds with the review and setting of the unit rates of tax on petroleum and energy products.
https://files.diariodarepublica.pt/1s/2026/06/11701/0000200003.pdf
Law no. 29/2026, of June 23: Establishes the legal framework for contracts for the use of renewable energy, providing for tacit approval of licences for production units for self-consumption from renewable sources, and amending Decree-Law no. 15/2022, of January 14 and the Civil Code.
https://files.diariodarepublica.pt/1s/2026/06/11900/0000200008.pdf
Decree-Law no. 125/2026, of June 26: It partially transposes Regulation (EU) 2019/1020 on market surveillance and product compliance into national law.
https://files.diariodarepublica.pt/1s/2026/06/12200/0001900030.pdf
III. CASE-LAW
III.1. Court of Justice of the European Union
Judgment of the Court (Fourth Chamber), of June 11, Case no. C-386/24: Reference for a preliminary ruling. Rule of law. Judicial independence. Article 267 TFEU. Obligation on national courts or tribunals of last instance to make a reference for a preliminary ruling. Individual liability of judges. Taxation. General arrangements for excise duty. Directive 2008/118/EC. Article 16(1). Tax warehouse. Opening and operation. Authorisation. Conditions. Fixing by national legislation. Distinction according to the storage capacity of warehouses. Criterion relating to the existence of ‘actual operational and supply needs of the installation’ for all warehouses. Additional criterion relating to the delivery of a minimum quantity of products over a reference period or to the dependence on another tax warehouse for small warehouses. Whether justified. Principle of proportionality
Summary:
“Article 16(1) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC, as amended by Council Directive (EU) 2019/475 of 18 February 2019, must be interpreted as not precluding national legislation, supplemented as the case may be by implementing measures, which makes the authorisation to manage commercial warehouses for liquefied petroleum gas with a capacity of less than 400 cubic metres and commercial warehouses for other energy products with a capacity of less than 10 000 cubic metres under the tax warehouse regime subject to the existence of ‘actual operational and supply needs of the installation’ and to the alternative condition that either (i) the warehouse in question carries out supplies of products exempt from excise duty or at a reduced rate of excise duty, transfers of energy products under duty suspension arrangements to Member States or exports to third countries amounting to at least 30% of the total withdrawals over a two-year period or (ii) the warehouse in question is an extension of a tax warehouse situated in the immediate vicinity belonging to the same group of companies or, if it is under different ownership, it is intended to operate at the service of the latter warehouse on a permanent basis, provided that the principle of proportionality is observed.”.
III.2. Constitutional Court
Constitutional Court Ruling no. 591/2026, of June 15, Case no. 1144/25:
“Accordingly, and on these grounds, it is hereby decided:
a) Not to declare unconstitutional the provisions set out in Article 61(1)(d), Article 125 and Article 126(1) and (2)(a), all of the Code of Criminal Procedure, interpreted as meaning that ‘inspection reports and tax-relevant documents obtained in the course of a tax inspection procedure – the legal framework of which provides for cooperation between the tax authorities and private individuals and which is carried out whilst a criminal investigation concerning the person under inspection is pending – may be used as evidence in criminal tax proceedings’;
b) To dismiss in this respect the appeals lodged by A., B., C., D., E., F., Unipessoal, Lda. and G.;
c) In all other respects, not to consider the subject-matter of the appeal.”.
https://www.tribunalconstitucional.pt/tc/acordaos/20260591.html
III.3. Judicial Courts
Judgment of the Supreme Court of Justice, of June 9, Case no. 4861/23.7T8OER-B.L1.S1: Injunction. Address. Settlement. Enforceable title. Validity. Service of notice. Deposit. Excessive ruling. Unexpected decision. Principle of adversarial proceedings. Service of process.
Summary:
“I. Where the appellant expressly challenges the validity of the enforceable instruments, alleging irregularities in the service of the injunctions and lack of knowledge thereof, in assessing whether there was a genuine agreement on domicile capable of justifying service by deposit, the Court of Appeal merely considered a legal sub-issue necessary to decide on the validity of the service and of the enforceable instruments and, therefore, the Judgment is not void on the grounds of exceeding the scope of the proceedings.
II. Nor does the Court of Appeal’s Judgment constitute a surprise decision, given that the respondent contested the validity of the service of process in its statement of defence. The fact that the Court of Appeal analysed the application of Article 2 of Decree-Law 269/98, the regime governing agreed domicile, and adopted a different legal interpretation — distinguishing between ‘contractual communications’ and ‘judicial summonses/notifications’ — does not render the decision a surprise, as that issue was already under discussion in the proceedings, and there was no breach of the right to be heard.
III. The contractual clause which states that “all communications under this contract must be made in writing, by registered letter with acknowledgement of receipt, to the following addresses…” does not constitute a valid agreement on the place of service for the purposes of Article 2 of the preamble to Decree-Law No 269/98, because it merely governs contractual communications and does not expressly or unequivocally provide for service of process or notifications in the event of a dispute.
IV. In the absence of a valid agreement on domicile, the simplified procedure under Article 12-A, which permits service of the injunction by ordinary letter with proof of posting, cannot be applied. Service of the application for an injunction must follow the standard procedure.
V. Service of the application for an injunction by ordinary post with proof of posting, in the absence of a valid agreement on the place of service for that purpose, is null and void due to failure to comply with the legally required formalities and, consequently, the affixing of the enforcement clause and the enforcement orders thus issued are invalid.”.
Judgment of the Supreme Court of Justice, of June 25, Case no. 3648/24.4T8PRT.P1.S1: Urban Lease. Lease Agreement. Termination. Partial Breach. Non-enforceability. Termination Clause. General Clause. Good Faith. Principle of Proportionality. Default. Overdue Rent. Notice.
Summary:
“I – Under the urban lease regime, the termination of a lease agreement on the grounds of the tenant’s breach depends not only on the verification of the specific breach provided for by law, but also on a normative assessment of the seriousness of the breach, which allows for the conclusion that it is unreasonable to expect the lease to continue, in accordance with Article 1083(1) of the Civil Code.
II - The list set out in paragraphs 2 to 4 of Article 1083 of the Civil Code is merely illustrative in nature, constituting specific examples of the general termination clause; it does not, therefore, preclude a case-by-case assessment of the significance of the breach in the light of the principles of good faith and proportionality.
III – A delay in the payment of rent, even if repeated and falling within the scenarios provided for in paragraphs 3 or 4 of Article 1083 of the Civil Code, does not automatically result in the termination of the contract; it is necessary to assess its specific gravity within the context of the contractual relationship.
IV – In cases of partial non-compliance with the obligation to pay rent, the admissibility of termination depends on a qualitative and quantitative assessment of the significance of the outstanding amount; termination is to be ruled out where the non-compliance proves to be of minor importance, in accordance with Article 802(2) of the Civil Code.
V - In the case provided for in Article 1083(4) of the Civil Code, prior notification to the tenant by registered letter with acknowledgement of receipt, as required by paragraph 6 of that provision, is an essential requirement for the validity and effectiveness of the termination.
VI - It is essential that the content of the notice enables the average recipient to identify the specific grounds for termination, to foresee the consequences, and to take whatever action they deem appropriate.”.
https://www.dgsi.pt/jstj.nsf/954f0ce6ad9dd8b980256b5f003fa814/f1710524acec055580258e340037f4fb?OpenDocument
Judgment of the Supreme Court of Justice, of June 30, Case no. 6823/25.0T8SNT.L1.S1: Inheritance. Estate Administrator. Shareholding. Valuation. Agreement. Challenge. Applicable regime. Articles of association. Company. Special proceedings. Liquidation. Shareholding. Time limit. Burden of proof. Expiry.
Summary:
“I – An agreement between the parties concerned for the appointment of a ROC by the OROC to value a share does not, in the absence of an express statement to that effect, imply definitive acceptance of the value determined or a waiver of the right to challenge it.
II - The reference in Article 235(1)(a) of the CSC to Article 105(2) of the same code must be interpreted systematically, encompassing the possibility of carrying out the second valuation provided for in paragraph 3 of that provision.
III – In the event of disagreement regarding the value of the share determined by the ROC, recourse to the special procedure for the valuation of company shares provided for in Articles 1068 and 1069 of the CPC is admissible.
IV – In the absence of any express statutory provision, the time limit for applying for the second judicial valuation is 10 days, by analogy with Article 487(1) of the CPC, counted from the date on which the result of the valuation is known.
V – It is for the defendant to prove the date on which they became aware of the result and that the time limit has expired in full; a plea of limitation shall be dismissed where such proof is not provided.”.
Judgment of the Lisbon Court of Appeal, of June 18, Case no. 1584/20.2T8CSC-P.L2-8: Interlocutory proceedings. Incidental claim. Instrumentality. Reversal of the proceedings.
Summary:
“I – Where interlocutory proceedings have been instituted as an incidental claim in a specific declaratory action, pursuant to Article 364(1), final part, and (3) of the Code of Civil Procedure, such interlocutory proceedings serve no instrumental purpose in relation to the main action if the relief sought is not intended to safeguard the right which the applicant claims has been infringed in the main action.
II – Furthermore, the relief sought was not the suspension of the effects of the resolutions of the general meeting, but rather the recognition of defects rendering those resolutions invalid; consequently, the measure is not intended to safeguard the effectiveness of a decision to be handed down in the main action or to prevent damage from occurring until a decision is reached in the main action, but rather seeks to obtain a final resolution of the dispute.
III – The purpose of the reversal of the proceedings is to exempt the applicant from bringing the main action; consequently, this procedure may only be invoked in interim proceedings brought as a preliminary matter and not in cases where the proceedings are brought as an incidental claim in a pending action.”.
Judgment of the Lisbon Court of Appeal, of June 25, Case no. 4473/25.0T8OER.L1-6: International Jurisdiction. Regulations. Fulfilment of Obligations.
Summary:
“I. The (international) jurisdiction of the courts is determined at the time the action is brought, on the basis of the claim made and the cause of action invoked; in principle, any subsequent changes in the facts are irrelevant – see Article 38(1) of the LOSJ.
II. The connecting factors determining the international jurisdiction of Portuguese courts, as set out in Articles 62 and 63 of the Code of Civil Procedure (see Article 37(1) of the LOSJ), do not apply if there is a European Regulation or other international instrument establishing a specific connecting factor – see Article 59 of the Code of Civil Procedure.
III. Pursuant to Article 7 of Regulation (EU) No 1215/2012 of the European Parliament and of the Council of 12 December 2012 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters, in contractual matters, persons domiciled in a Member State may be sued in another Member State before the court of the place where the obligation in question has been or is to be performed.
IV. The place of performance of the obligation, in the case of the sale of goods, unless otherwise agreed, is the place in a Member State where, under the terms of the contract, the goods were or are to be delivered.
V. Given that the claimant has its registered office in Portugal and the defendant has its registered office in Germany, and given that the claim brought by the claimant concerns a contract for the sale of a motor vehicle which, under the terms agreed, should have been delivered in Portugal – this being the place of performance of the obligation – the Portuguese courts have international jurisdiction to hear the case on its merits.”.
Judgment of the Coimbra Court of Appeal, of June 9, Case no. 5191/24.2T8CBR.C1: Commercial Company. Right to Information. Limitations. Omission of Information. Influence on a Shareholder’s Expression of Will. Annulment of a Shareholders’ Resolution. Abuse of Rights.
Summary:
“1. The right to information, which requires information to be true, complete and clear, is not an absolute right and may be denied provided that the grounds set out in the Law are met;
II. Consequently, the remedy of annulment should only be granted where the lack of information has effectively vitiated the shareholder’s expression of will regarding the matter subject to resolution: it is necessary that the failure to provide information has directly and decisively influenced the outcome of the resolution, by preventing the voting shareholder from expressing their will in a fully informed manner;
III. Abuse of the right to vote is identified when, upon weighing up the specific circumstances in which the vote is cast and the actual situation of the company (which, in the light of good faith and public policy, would imply that the resolution should not have been passed), it is concluded that the corporate resolution is entirely at odds with the company’s purpose and its best interests and is scandalously contrary to ethical and legal principles; it must be demonstrated that the resolution is intended to secure an exclusive benefit for the voters and a concomitant detriment to the company or to third parties.”.
Judgment of the Coimbra Court of Appeal, of June 26, Case no. 3894/25.3T8VIS.C1: Commissions. Overdue debt arising after the termination of the employment contract. Agency agreement.
Summary:
“I. Under an employment contract, once the employee has fulfilled their obligation, they become a creditor of the employer; in other words, in a contractual relationship such as that arising from an employment contract, as soon as the employee has fulfilled their obligation, the right to consideration (remuneration) comes into being in their legal sphere.
II. The due date relates to the time or moment of payment and does not affect the existence of the obligation on the creditor’s part.
III. The existence of the obligation (the date on which it arises in the creditor’s legal sphere) is one thing, and the due date, that is, the moment when payment becomes due is another.
IV. If the Claimant provided the Defendant with his services in securing and selling the products/services, the Defendant is liable for the respective commissions, even though these were only due upon invoicing, at a date subsequent to the termination of the employment contract.”.
III.4. Administrative and Tax Courts
Judgment of the Supreme Administrative Court, of June 3, Case no. 0638/18.0BELRS: VAT. Ex Officio Tax Assessment. Conditions. Error Attributable to the Tax Authorities.
Summary:
“I – In challenging a decision on an application for review of tax assessments, no defects may be invoked which do not form part of, nor can form part of, the grounds for the application;
II - The failure to provide a prior hearing before the assessments were issued cannot form part of the grounds for the application for review of tax assessments made under the second part of Article 78(1) of the General Tax Law, as it does not constitute an error of fact or law in those assessments;
III – The absence of business activity during the periods to which the ex officio assessments issued under Article 88 of the VAT Code relate cannot constitute a defect attributable to the authority that issued them, where their issuance is not based on the existence of such activity but on the failure to submit the relevant periodic returns;
IV – If the court of first instance has failed to rule on other defects alleged in the decision on the application for review of those assessments, on the grounds that its consideration of them was precluded by the outcome of the dispute, the court of appeal, if it considers the appeal to be well-founded and that it cannot rule on those defects, must order the case file to be returned to the court of first instance for its consideration, provided that nothing else prevents this.”.
Judgment of the Supreme Administrative Court, of June 24, Case no. 0151/25.9BALSB: Appeal for the Uniformity of Case-Law. VAT. Exclusion. Deduction.
Summary:
“I – Under Article 21(1)(c) of the VAT Code, the right to deduct ‘[t]ransport and business travel expenses incurred by the taxable person and their staff, including tolls’ is excluded.
II – There is no similarity, either in the factual situation or in the legal issue under consideration, given that in the contested judgment, it is established as a matter of fact that the expenses relating to parking spaces for vehicles used by the respondent’s employees are directly linked to the exercise of its economic activity, whereas in the judgment under consideration, no such direct link to the exercise of the economic activity in question has been established.”.
III.5. Centre for Administrative Arbitration
Arbitration Decision of the Centre for Administrative Arbitration, of June 21, Case no. 46/2025-A: Remuneration. Statutory replacement of a conservator. Christmas and holiday allowances. Share of fees.
Summary:
“The action brought by the Claimant does not concern mere claims for remuneration arising autonomously from the Law and independent of prior administrative acts.
On the contrary, it concerns an attempt to reopen:
i) the determination of the remuneration share associated with her appointment in 2017;
ii) the determination of her remuneration transition and repositioning in 2020;
iii) and the legal classification of the replacement increase within the framework of her stabilised remuneration situation.
In view of the above reasoning, this claim cannot proceed, since:
i) the procedural means chosen is inappropriate, insofar as it seeks, by indirect means, to annul consolidated administrative acts;
ii) and, in any event, the action is time-barred, as the Claimant allowed the time limit for bringing a judicial challenge to lapse.
That said, the validity of the defences raised by the Defendant precludes consideration of the merits of the case and necessitates his acquittal in these proceedings.”.
IV. BRIEFS
IV.1. DOCTRINE
IV.1.1. Monographs and Periodicals
Rui Simão, Ativos Digitais no Direito Civil, Da Invisibilidade à Tutela Jurídica, Almedina, June 2026.
Rute Barreira, Códigos Fiscais - Volume 3: Tributação do Património, Vida Económica, June 2026.
Rute Barreira, Códigos Fiscais - Volume 2: Impostos sobre a Despesa e Consumo, Vida Económica, June 2026.
Rute Barreira, Códigos Fiscais - Volume 1: Impostos sobre o Rendimento e Benefícios Fiscais, Vida Económica, June 2026.
Diana Leiras, Direito do Consumo e Resolução Alternativa de Litígios, Almedina, June 2026.
IV.1.2. Generic Guidelines & Cia
Circular Letter no. 90087/2026, of June 25, by Order of the Sub-Director General of the Collection Services Area
Subject: Law no. 62/2025, of October 27. Special Procedure for Joining the VAT Group Scheme.
Circular Letter no. 25117/2026, of June 24, by Order of the Sub-Director General of the Value Added Tax Services Directorate
Subject: VAT. Construction Services. Reverse Charge Mechanism.
Circular Letter no. 25116/2026, of June 23, by Order of the Sub-Director General of the Value Added Tax Services Directorate
Subject: VAT. Section 2.42.1 of List I annexed to the VAT Code. Reduced VAT rate on the construction and refurbishment of residential properties.
IV.2. Miscellaneous
IV.2.1. Bulletin of Labour and Employment
Extension Ordinance, BTE no. 24, June 29: Extension ordinance of the collective agreement between the Confederation of Portuguese Farmers (CAP) and the National Union of Workers in Agriculture, Forestry, Fisheries, Tourism, the Food and Beverage Industries and Related Sectors – SETAAB.
https://bte.dgcp.mtsss.gov.pt/completos/2026/bte24_2026.pdf
Extension Ordinance, BTE no. 24, June 29: Extension ordinance of the company agreement between EMEL – Empresa Municipal de Mobilidade e Estacionamento de Lisboa, EM, SA – and CESP – the Portuguese Trade, Office and Services Workers’ Union.
https://bte.dgcp.mtsss.gov.pt/completos/2026/bte24_2026.pdf
Extension Ordinance, BTE no. 24, June 29: Extension ordinance of the collective agreement between the Portuguese Association of Hotels, Restaurants and Related Businesses (AHRESP) and the Service Sector Workers’ Union – SITESE (catering and beverages).
IV.2.2. Economics, Finance and Taxation
The Council of Ministers, meeting on June 3, 2026, approved a Decree-Law that streamlines procedures relating to court fees at court registries and public prosecutor’s offices, with the aim of reducing red tape, speeding up the processing of cases and promoting the use of IT, thereby improving efficiency in terms of human resources and ensuring greater transparency in line with anti-corruption measures.
The Council of Ministers, meeting on June 11, 2026, approved a Proposal for a Law amending the VAT Code, the Excise Duties Code and the regulations governing the National Petroleum System, which sets out a series of measures to combat fraud in the fuel sector, addressing vulnerabilities, improving control and inspection mechanisms, and strengthening the framework of penalties. It also approved a Decree-Law transposing European regulations on financial markets, including the revision of MiFID II, the MiFIR, the ‘Listing Act’ and the ESAP. The aim is to enhance transparency, simplify access to information and facilitate corporate financing, particularly for SMEs. The legislation amends, amongst other things, the Securities Code.
The Council of Ministers, meeting on June 25, 2026, approved a Decree-Law implementing a comprehensive reform of the Public Contracts Code (CCP), with the aim of modernising and simplifying the public procurement regime. The revision introduces measures to reduce red tape and enhance transparency, whilst promoting a more results-oriented approach to procurement. It also emphasises a commitment to digitalisation and the sound management of public resources, with a view to making public investment more efficient and ensuring the faster implementation of strategic projects.
IV.2.3. Industrial Property
On June 1, the Republic of Moldova became the 40th Member State of the European Patent Organisation (EPO), following its formal accession to the European Patent Convention (EPC), which was finalised with the deposit of the relevant instrument of accession on March 25, 2026.
With this accession, all European patent applications filed from this date onwards will automatically include a designation for Moldova, thereby extending the territorial scope of protection and enhancing the economic value of European patents as intangible assets.
On June 16, the 53rd edition of the Technology Watch Bulletin (BVT), dedicated to ocean energy, was published as a result of the Portuguese-Spanish collaboration between the National Institute of Industrial Property (INPI) and the Spanish Patent and Trademark Office (OEPM).
The aim of the BVT is to disseminate knowledge and promote innovation in the technical field of harnessing energy from waves, currents and tides, as well as from floating offshore wind energy, by compiling international patent applications (WO/PCT) and European patent applications (EP) published quarterly.
On June 17, the new Schedule of Industrial Property Fees was published in the Diário da República, 2nd series, on March 20, updating the fees relating to the various forms of industrial property for the year 2026. This update follows the decision of the Governing Board of the National Institute of Industrial Property, I.P., dated March 11, 2026, and in accordance with the provisions of article 3 of Ordinance no. 201-A/2019, of July 1, the industrial property fees have been updated with effect from July 1, 2026.
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