I. EDITORIAL – PROCEDURE FOR QUALIFYING FOR EXEMPTION FROM TOLL CHARGES; REGIME GOVERNING THE SECURITISATION OF CREDIT, THE RESPECTIVE MANAGEMENT COMPANIES AND THE CREDIT SECURITISATION COMPANIES
The month of March was characterized, in legislative terms, by the publication of Ordinance no. 131/2026/1, of March 30 , which governs the procedure for qualifying for exemption from toll charges as set out in article 203 of Law no. 73-A/2025, of December 30, as well as the publication of Decree-Law no. 77/2026, of March 12, amending Decree-Law no. 453/99, of November 5, which establishes the framework for the securitisation of receivables and regulates the establishment and operations of securitisation funds, their management companies and securitisation companies.
In this regard, and in terms of legislation, the following legislation is also worth highlighting:
- Ordinance no. 104/2026/1, of March 5, approving the forms required to fulfil the reporting obligation laid down in article 57, no. 1 of the Personal Income Tax Code and the relevant instructions for completing them;
- Law no. 9-A/2026, of March 6, authorising the Government to adopt tax relief measures to promote the supply of housing;
- Law no. 9-B/2026, of March 6, which authorises the Government to review the rules governing the licensing of development projects and to amend the legal framework for land development and construction and the legal framework for urban regeneration;
- Ordinance no. 107-G/2026/1, of March 6, which revises and sets the unit rates of tax on petroleum and energy products;
- Rectification Statement no. 10/2026/1, amending Ministerial Order no. 83-A/2026/1, of February 19, which makes the first amendment to Ordinance no. 176-B/2024/1, of July 30, approving the Regulations for the «Grid Flexibility and Storage» Business Incentive Scheme, included in investment RP-C21-i08 of the Recovery and Resilience Plan;
- Decree-Law no. 77/2026, of March 12, amending Decree-Law no. 453/99, of November 5, which establishes the framework for the securitisation of receivables and regulates the establishment and operations of securitisation funds, their management companies and securitisation companies;
- Law no. 9-C/2026, of March 12, approving a special, temporary scheme for the reconstruction and restoration of heritage sites and infrastructure in the municipalities affected by Storm Kristin.
Within the scope of case law, we highlight the Constitutional Court Ruling no. 275/2026, of March 17, Case no. 655/2025, in which it pronounced: “to declare, with general binding force, the unconstitutionality of the provisions set out in Articles 8, 8-A, 8-B and the Annex to Law No 34/2004 of 29 July, and Article 12 and Annex IV of Order No. 1085-A/2004 of 31 August, interpreted to the effect that the financial hardship demonstrated by the applicant for legal aid does not entitle them to exemption from payment of the court fee and other costs of the proceedings, but only payment by instalments, where the monthly disposable income is substantially equivalent to the amount of the initial court fee payable in the proceedings and the amount of the monthly instalment payable under the instalment payment scheme results in a reduction in the beneficiary’s net monthly income to an amount below the guaranteed minimum monthly wage.”.
Finally, in the scope of Miscellaneous, we highlight the new Schedule of Industrial Property Fees published in the Official Gazette, Series II, on 20 March 2026, which updates the fees applicable to the various types of industrial property for the year 2026. The new fees come into force on 1 July 2026, ensuring the annual updating of the fees relating to the registration of trademarks, patents, designs, models and other industrial property services.
II. LEGISLATION
Ordinance no. 104/2026/1, of March 5: Approves the forms required to fulfil the reporting obligation set out in article 57, no. 1 of the Personal Income Tax Code and the accompanying instructions for completing them.
https://files.diariodarepublica.pt/1s/2026/03/04500/0007200236.pdf
Law no. 9-A/2026, of March 6: Authorises the Government to adopt tax relief measures to promote the supply of housing.
https://files.diariodarepublica.pt/1s/2026/03/04601/0000200005.pdf
Law no. 9-B/2026, of March 6: Authorises the Government to review the rules governing the licensing of urban development projects and to amend the legal framework for urban development and construction, as well as the legal framework for urban regeneration.
https://files.diariodarepublica.pt/1s/2026/03/04601/0000600008.pdf
Ordinance no. 107-G/2026/1, of March 6: Revises and sets the unit rates of tax on petroleum and energy products.
https://files.diariodarepublica.pt/1s/2026/03/04602/0000300004.pdf
Statement of Rectification no. 10/2026/1: Rectifies Ordinance no. 83-A/2026/1, of February 19, which proceeds to the first amendment to Ordinance no. 176-B/2024/1, of July 30, approving the Regulations for the «Grid Flexibility and Storage» Business Incentive Scheme, forming part of investment RP-C21-i08 under the Recovery and Resilience Plan.
https://files.diariodarepublica.pt/1s/2026/03/04900/0000200008.pdf
Decree-Law no. 77/2026, of March 12: Amends Decree-Law no. 453/99, of November 5, which establishes the framework for the securitisation of receivables and regulates the establishment and operations of securitisation funds, their management companies and securitisation companies.
https://files.diariodarepublica.pt/1s/2026/03/05000/0000500007.pdf
Law no. 9-C/2026, of March 12: Approves a special, temporary scheme for the reconstruction and restoration of heritage sites and infrastructure in the municipalities affected by Storm Kristin.
https://files.diariodarepublica.pt/1s/2026/03/05001/0000200008.pdf
Ordinance no. 112-A/2026/1, of March 13: Revises and sets the unit rates of tax on petroleum and energy products.
https://files.diariodarepublica.pt/1s/2026/03/05101/0000200003.pdf
Decree-Law no. 79/2026, of March 17: Regulates Law no. 75/2021, of November 18, which improves access to credit and insurance contracts for people who have overcome or mitigated situations involving an increased health risk or disability, prohibits discriminatory practices and enshrines the right to be forgotten.
https://files.diariodarepublica.pt/1s/2026/03/05300/0000600016.pdf
Ordinance no. 114/2026/1, of March 17: Amends Ordinance no. 410/2019, of December 27, which sets the salary supplements provided for in article 6(1) of Decree-Law no. 64/2017, of June 12, as currently in force.
https://files.diariodarepublica.pt/1s/2026/03/05300/0003900041.pdf
Ordinance no. 123-A/2026/1, of March 20: Revises and sets the unit rates of tax on petroleum and energy products.
https://files.diariodarepublica.pt/1s/2026/03/05601/0000200003.pdf
Decree-Law no. 79-A/2026, of March 20: Amends Decree-Law no. 40-A/2026, of February 13, and extends the support scheme and administrative simplification measures to other parts of the country.
https://files.diariodarepublica.pt/1s/2026/03/05604/0000200006.pdf
Ordinance no. 124/2026/1, of March 23: It revokes Ordinance no. 280/2016, of October 26 and revises the procedure for the retrospective review of homicides occurring in the context of domestic violence.
https://files.diariodarepublica.pt/1s/2026/03/05700/0028700292.pdf
Statement of Rectification no. 13/2026/1: Amends Law no. 5-A/2026, of January 28, which lays down transparency rules applicable to private entities, both domestic and foreign, that engage in legitimate lobbying of public bodies, and establishes the Register of Transparency in Lobbying.
https://files.diariodarepublica.pt/1s/2026/03/06000/0000200002.pdf
Ordinance no. 131/2026/1, of March 30: Regulates the procedure for qualifying for exemption from toll charges as set out in article 203 of Law no. 73-A/2025, of December 30.
http://files.diariodarepublica.pt/1s/2026/03/06200/0000500006.pdf
Ordinance no. 134/2026/1, of March 31: Amends Ordinance no. 48-A/2026/1, of January 29, which provides for the temporary suspension of the application of paragraphs 4 and 5 of Article 3 of Ordinance no. 138/2025/1, of March 28.
https://files.diariodarepublica.pt/1s/2026/03/06300/0000600007.pdf
Decree-Law no. 80-A/2026, of March 31: Creates exceptional and temporary compensation schemes to address the rise in fuel prices resulting from the conflict in the Middle East, to be granted to passenger and freight transport operators, social sector organisations, humanitarian fire brigades, and the agricultural, forestry, fisheries and aquaculture sectors.
https://files.diariodarepublica.pt/1s/2026/03/06304/0000200007.pdf
Ordinance no. 136-C/2026/1, of March 31: Amends the instructions in Annex H to the tax return referred to in article 57, no. 1 of the Personal Income Tax Code, approved by Ordinance no. 104/2026/1, of March 5.
https://files.diariodarepublica.pt/1s/2026/03/06305/0000200032.pdf
III. Public Procurement1
Announcement no. 4910/2026, of March 2: Reconstruction and extension of a building to be used as a municipal warehouse and service centre - Infraestruturas de Portugal, SA - €1.800.000,00 (ANOGOV)
https://files.diariodarepublica.pt/cp_hora/2026/03/042/419952566.pdf
Announcement no. 4927/2026, of March 2: I.D.39 - PLATAF ROBOTICA DIAGN BRONCOSCOPIA (PRR) - Instituto Português de Oncologia de Coimbra Francisco Gentil, EPE - €1.080.000,00 (ANOGOV)
https://files.diariodarepublica.pt/cp_hora/2026/03/042/419952416.pdf
Announcement no. 4935/2026, of March 2: Support services for patients who have been discharged and are awaiting admission to the National Network for Integrated Long-Term Care (RNCCI) - Unidade Local de Saúde do Alto Ave, EPE - € 2.899.948,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2026/03/042/419952470.pdf
Announcement no. 4938/2026, of March 2: IP8 (A26) Contract – Link between Sines and the A2 – Roncão / Grândola Norte Section (IC1) – Capacity Increase - Infraestruturas de Portugal, SA - €80.000.000,00 (ANOGOV)
https://files.diariodarepublica.pt/cp_hora/2026/03/042/419952474.pdf
Announcement no. 4942/2026, of March 2: SUPPLY, INSTALLATION AND MAINTENANCE OF A TELEMETRY NETWORK, MANAGEMENT SOFTWARE FOR THE METER FLEET AND THE NETWORK TO BE INSTALLED, AND SUPPLY OF ULTRASONIC METERS WITH BUILT-IN TELEMETRY - AGERE- Empresa de Águas Efluentes e Resíduos de Braga, EM - €15.294.098,54 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2026/03/042/419952483.pdf
Announcement no. 4944/2026, of March 2: Expansion of the Pediatric A&E Department, new Pediatric Inpatient Ward and Central Surgical Outpatient Unit (PT 2030) - Unidade Local de Saúde do Baixo Mondego, EPE - € 5.535.156,90 (ACIN)
https://files.diariodarepublica.pt/cp_hora/2026/03/042/419952488.pdf
Announcement no. 4953/2026, of March 2: Procurement of Processing Infrastructure for the Madeira Regional Government’s Digital Transformation Projects – Process no. DRI-05/CP/2026 - Secretaria Regional das Finanças - €1.092.099,00 (ACIN)
https://files.diariodarepublica.pt/cp_hora/2026/03/042/419952564.pdf
Announcement no. 5003/2026, of March 2: Contract for the upgrading of the Barcarena outfall – structural rehabilitation (Phase II) and flow control - Águas do Tejo Atlântico, SA - € 3.900.000,00 (ACIN)
https://files.diariodarepublica.pt/cp_hora/2026/03/042/419952781.pdf
Announcement no. 5015/2026, of March 2: Bragança Special Education Centre of the Bragança District Centre - Instituto da Segurança Social, IP - €1.500.000,00 (ACIN)
https://files.diariodarepublica.pt/cp_hora/2026/03/042/419952729.pdf
Announcement no. 5042/2026, of March 2: Public works contract for the upgrading and refurbishment of the Almoster sports ground - Municipality of Alvaiázere - €1.698.000,00 (ACIN)
https://files.diariodarepublica.pt/cp_hora/2026/03/042/419952828.pdf
Announcement no. 5053/2026, of March 3: Contract IP4, KM 0+467, A28, KM 004+200 - PEDESTRIAN CROSSINGS - Infraestruturas de Portugal, SA - €2.800.000,00 (ANOGOV)
https://files.diariodarepublica.pt/cp_hora/2026/03/043/419952733.pdf
Announcement no. 5064/2026, of March 3: Procurement of clinical analysis sample collection services for ULSLO for a period of 36 months - Unidade Local de Saúde de Lisboa Ocidental, EPE - €1.077.952,50 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2026/03/043/419952523.pdf
Announcement no. 5069/2026, of March 3: Procurement of manned security services for EPAL’s premises, including connections to and monitoring by the alarm reception and monitoring centre for EPAL’s electronic security systems, operated by AdVT (Western Region) - EPAL - Empresa Portuguesa das Águas Livres, SA - €3.970.000,00 (ACIN)
https://files.diariodarepublica.pt/cp_hora/2026/03/043/419952595.pdf
Announcement no. 5071/2026, of March 3: Contract for Additional Works to Construct Management and Treatment Systems for Water, Soil and Contaminated Sludge in Radioactive Mining Areas - EDM - Empresa de Desenvolvimento Mineiro, SA - €4.000.000,00 (ACIN)
https://files.diariodarepublica.pt/cp_hora/2026/03/043/419952608.pdf
Announcement no. 5073/2026, of March 3: Contract - IC35 - LINK TO RANS - EXECUTION - Infraestruturas de Portugal, SA - €7.000.000,00 (ANOGOV)
https://files.diariodarepublica.pt/cp_hora/2026/03/043/419952616.pdf
Announcement no. 5078/2026, of March 3: Supply of PGU and Smart City Vertical Solutions - Comunidade Intermunicipal do Alto Alentejo - €1.800.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2026/03/043/419952640.pdf
Announcement no. 5081/2026, of March 3: Management contract, under a public-private partnership, for the design, planning, construction, financing, upkeep, maintenance and operation of the infrastructure of the Algarve Central Hospital Complex - Administração Central do Sistema de Saúde, IP - €426.657.473,85 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2026/03/043/419952660.pdf
Announcement no. 5190/2026, of March 4: Mechanical maintenance and project support services at the LNG Terminal - REN Atlântico - Terminal de GNL, SA - € 1.100.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2026/03/044/419952662.pdf
Announcement no. 5192/2026, of March 4: Supply of bulk fuel (diesel) for the fleet of TTSL- Transtejo Soflusa, S.A. - TTSL - Transtejo Soflusa, SA - € 18.464.448,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2026/03/044/419952674.pdf
Announcement no. 5291/2026, of March 5: Contract 1/2026 – Área Metropolitana do Porto - €1.713.144,70 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2026/03/045/419952606.pdf
Announcement no. 5639/2026, of March 9: I.D.34 - PURCHASE OF A CAMERA (PRR) - Instituto Português de Oncologia de Coimbra Francisco Gentil, EPE - €1.310.000,00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2026/03/047/419953164.pdf
Announcement no. 5762/2026, of March 10: Contract - L. BEIRA BAIXA – STATION OF SANTA MARGARIDA - GENERAL UPGRADES, PLATFORM RAISING AND IMPROVEMENTS TO ACCESS POINTS - Infraestruturas de Portugal, SA - €1.650.000,00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2026/03/048/419953478.pdf
Announcement no. 5936/2026, of March 11: 2026/P079 - Proj 14 - Hardware, Software licensing and installation services for workloads - Entidade de Serviços Partilhados da Administração Pública, IP - €3.350.000,00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2026/03/049/419953520.pdf
Announcement no. 6068/2026, of March 12: Contract - L. NORTE -STABILISATION OF EXCAVATION SLOPES AND DRAINAGE SYSTEM BETWEEN KM 82.750 AND KM 83.500, LE AND LD - Infraestruturas de Portugal, SA - €1.500.000,00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2026/03/050/419954017.pdf
Announcement no. 6074/2026, of March 12: CONSTRUCTION OF RUA NOVA DA IGREJA AND RUA NOVA DE SÃO TIAGO – PHASE I – URBAN REGENERATION OF THE CENTRE OF JARDIM DA SERRA - Municipality ofCâmara de Lobos - € 2.454.959,00 (ACIN)
https://files.diariodarepublica.pt/cp_hora/2026/03/050/419953845.pdf
Announcement no. 6257/2026, of March 13: CP 3859/25 - Procurement of Reagents for Haematological Diagnosis by Flow Cytometry - Instituto Português de Oncologia do Porto Francisco Gentil, EPE - €1.499.863,74 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2026/03/051/419953748.pdf
Announcement no. 6395/2026, of March 16: Construction contract for 30 dwellings and associated development infrastructure in Santa Bárbara, parish of Angústias, municipality of Horta – Municipality of Horta - €5.538.768,30 (ACIN)
https://files.diariodarepublica.pt/cp_hora/2026/03/052/419953743.pdf
Announcement no. 6398/2026, of March 16: CT-26/00184 – Procurement of modular buildings for classrooms at two schools, including ancillary installations - Municipality ofSintra - €2.488.740,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2026/03/052/419953911.pdf
Announcement no. 6588/2026, of March 17: Restricted Tender by Pre-qualification for the Procurement and Implementation of Digital Tools as part of the ASF’s Digital Transformation Strategy - Autoridade de Supervisão de Seguros e Fundos de Pensões - €3.225.311,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2026/03/053/419954295.pdf
Announcement no. 6592/2026, of March 17: Procurement of two (2) Computed Tomography (CT) scanners for the Caldas da Rainha and Torres Vedras hospital units of ULSO E.P.E., as part of the Application PRR - Unidade Local de Saúde do Oeste, EPE - €2.100.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2026/03/053/419954328.pdf
Announcement no. 6696/2026, of March 18: CPE.30.25.DMOSM_ RENOVATION OF THE DR. FRANCISCO SANCHES CULTURAL CENTRE – PHASE 2 - Municipality of Braga - €2.988.513,28 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2026/03/054/419954470.pdf
Announcement no. 7012/2026, of March 20: Procurement, assembly and transport of equipment for reprocessing reusable medical devices at the SECH (Hospitals’ Central Sterilisation Service), on a pay-per-use basis – Hospitals’ Shared Service - €2.674.296,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2026/03/056/419954645.pdf
Announcement no. 7115/2026, of March 23: Extension of the deadline for submission of tenders - CPN 147/2025/DICP - T - 31/2019 - Construction of the Leiria Innovation Hub, Leiria - Municipality of Leiria - €18.077.562,94 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2026/03/057/419954945.pdf
Announcement no. 7138/2026, of March 23: Supply and installation of PET/CT and SPECT/CT - Unidade Local de Saúde de Braga, EPE - €3.200.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2026/03/057/419954740.pdf
Announcement no. 7316/2026, of March 24: Procurement of a linear accelerator - Unidade Local de Saúde de São João, EPE - €3.610.000,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2026/03/058/419955091.pdf
Announcement no. 7418/2026, of March 25: 2026/27 - DGEP - Design and construction for the stabilisation of slopes and an existing retaining wall on Rua Sacadura Cabral, Cruz Quebrada - Municipality of Oeiras - €2.398.790,50 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2026/03/059/419955328.pdf
Announcement no. 7432/2026, of March 25: Contract - L. NORTE - REPLACEMENT/REPAIR OF PH AND SLOPES BETWEEN KM 64.000 AND 66.075 - Infraestruturas de Portugal, SA - €1.300.000,00 (AnoGov)
https://files.diariodarepublica.pt/cp_hora/2026/03/059/419955530.pdf
Announcement no. 7906/2026, of March 30: Purchase of equipment for the Urology Department - Unidade Local de Saúde de Gaia/Espinho, EPE - €1.253.803,95 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2026/03/062/419955506.pdf
Announcement no. 7911/2026, of March 30: Specialist Technology Support Consultancy Services 2026-2028 - Secretaria-Geral do Ministério dos Negócios Estrangeiros - €5.472.640,00 (Vortal)
https://files.diariodarepublica.pt/cp_hora/2026/03/062/419955674.pdf
Announcement no. 8072/2026, of March 31: Redevelopment and Extension of Praça da Feira Velha - Municipality of Fafe - €3.165.050,94 (ACIN)
https://files.diariodarepublica.pt/cp_hora/2026/03/063/419956210.pdf
IV. CASE-LAW
IV.1. Court of Justice of the European Union
Judgement of the Court (Fifth Chamber), of March 19, Case no. C-371/24: Reference for a preliminary ruling. Protection of natural persons with regard to the processing of personal data for the purposes of combating criminal offences. Directive (EU) 2016/680. Article 10. Processing of special categories of personal data. Collection of biometric data. Collection of fingerprints and photographs. A person in respect of whom there are one or more reasonable grounds for suspecting that they have committed or attempted to commit a criminal offence. Strictly necessary. Discretionary power. Obligation to state reasons. Refusal by the data subject to submit to the collection of their biometric data. National legislation permitting the prosecution and conviction of a person for a specific criminal offence that punishes such refusal, even in the absence of prosecution or conviction for the criminal offence that served as the basis for the intended collection of such data.
Summary:
“1. Article 10 of Directive (EU) 2016/680 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data by competent authorities for the purposes of the prevention, investigation, detection or prosecution of criminal offences or the execution of criminal penalties, and on the free movement of such data, and repealing Council Framework Decision 2008/977/JHA, read in conjunction with Article 4(1)(a) to (c) and Article 8 of that directive, must be interpreted as precluding national legislation which provides for the systematic collection of the biometric data of any person reasonably suspected on one or more grounds of having committed or attempted to commit a criminal offence, unless it is established, first, that the national law defines the specific and concrete purposes pursued by that collection in an appropriate and sufficiently precise manner, and second, that the competent authority is required, in each individual case, to assess whether that collection is strictly necessary for achieving those purposes, so that that collection is not systematic.
2. Article 10 of Directive 2016/680, read in conjunction with Article 4(4) and Article 54 of that directive and in the light of Article 47 of the Charter of Fundamental Rights of the European Union, must be interpreted as precluding national legislation which does not lay down an obligation on the part of the competent authority to provide a sufficient statement of reasons, in each individual case, as to why it is ‘strictly necessary’, within the meaning of that provision, to collect the biometric data of a person reasonably suspected on one or more grounds of having committed or attempted to commit a criminal offence.
3. Article 10 of Directive 2016/680, read in conjunction with Article 4(1)(a) to (c) and Article 8 of that directive and in the light of Article 49(3) of the Charter of Fundamental Rights, must be interpreted as not precluding national legislation which allows a person to be prosecuted for and convicted of a specific criminal offence penalising that person’s refusal to allow the collection of his or her biometric data, even though that person has not been prosecuted for or convicted of the criminal offence that formed the basis of the envisaged collection of those data, provided that that collection satisfies the ‘strictly necessary’ condition within the meaning of Article 10 of the directive and that the criminal penalty imposed in that respect observes the principle of proportionality.”
eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62024CJ0371&qid=1778247541800
Judgment of the Court (Second Chamber), March 19, Case no. C-513/24: Reference for a preliminary ruling. Taxation. Common system of value added tax (VAT). Directive 2006/112/EC. Right to deduct VAT. Article 173(1). Proportional deduction. Expenditure forming part of the general costs of a taxable person. Minimum technical and material equipment of healthcare facilities required in order to obtain a licence to supply healthcare services in respect of which VAT is not deductible. Services necessary for the supply of services in respect of which VAT is deductible.
Summary:
“Article 173(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the costs incurred for the acquisition of goods and services required by national legislation for the provision of healthcare services in respect of which VAT is not deductible, but also used for the provision of services in respect of which VAT is deductible, do not constitute, on account of that statutory requirement alone, general costs in respect of which a proportion of the VAT is deductible.”
https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62024CJ0513
Judgment of the Court (Ninth Chamber), March 19, Case no. C-870/24: Reference for a preliminary ruling. State aid – Regulation (EU) No 651/2014. Categories of aid which may be considered to be compatible with the internal market. Exemption provided for aid to small and medium-sized enterprises (SMEs). Article 1 of Annex I. Concept of an ‘enterprise’. Article 3(3) of Annex I. Concept of ‘linked enterprises’. Natural person holding the majority of voting rights associated with the shares of an enterprise. Engaging in an economic activity. Actual control exercised through direct or indirect involvement in the management of the enterprise.
Summary:
“Article 1 and the third subparagraph of Article 3(3) of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 [TFEU], as amended by Commission Regulation (EU) 2020/972 of 2 July 2020, must be interpreted as meaning that:
– a natural person with a controlling interest conferring on him or her the majority of the shareholders’ voting rights in companies engaged in an economic activity cannot, on that basis alone, be regarded as being him or herself engaged in an economic activity and, therefore, as being an ‘enterprise’, within the meaning of Article 1 of Annex I, through which those companies indirectly have relationships capable of classifying them as ‘linked enterprises’, within the meaning of the third subparagraph of Article 3(3) of Annex I;
– such a natural person can only be classified as an ‘enterprise’ for those purposes if he or she actually exercises the control that attaches to that interest by directly or indirectly involving him or herself in the management of the companies concerned, in such a way as to take part in the economic activity those companies engage in;
– the mere fact of having a controlling interest, with the rights attached to it pursuant to the articles of association for any shareholder under national law, is not sufficient, in itself, for a finding that actual control is exercised.”
https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62024CJ0870&qid=1778248006461
IV.2. Constitutional Court
Constitutional Court Ruling no. 275/2026, of March 17, Case no. 655/2025:
“In view of the grounds set out above, it is hereby decided to declare, with general binding force, the unconstitutionality of the provisions contained in Articles 8, 8-A, 8-B and the Annex to Law No. 34/2004 of 29 July, and Article 12 and Annex IV of Ordinance No. 1085-A/2004 of 31 August, interpreted to the effect that the financial hardship demonstrated by the applicant for legal aid does not entitle them to exemption from payment of the court fee and other costs of the proceedings, but only payment by instalments, where the monthly disposable income is substantially equivalent to the amount of the initial court fee to be paid in the proceedings and the amount of the monthly instalment to be paid under the instalment scheme results in a reduction in the beneficiary’s net monthly income to an amount below the guaranteed minimum monthly wage.”.
https://www.tribunalconstitucional.pt/tc/acordaos/20260275.html
Constitutional Court Ruling no. 276/2026, of March 17, Case no. 1169/2023:
“It is hereby decided to uphold in part the appeal lodged by DOMINGOS RIBEIRO PEREIRA against the decision of the Political Accounts and Financing Authority of 3 March 2021, finding that the irregularity arising from the failure to comply with Article 27(1) of the LFP has been established, and that the irregularity arising from the failure to comply with Article 12(1) and (2), applicable by virtue of Article 15(1), both of that legislative act, has not been established.”.
https://www.tribunalconstitucional.pt/tc/acordaos/20260276.html
IV.3. Judicial Courts
Judgment of the Supreme Court of Justice, of March 17, Case no. 21572/23.6T8PRT.P1.S1: Promissory Agreement. Estate Agency Agreement. Civil Liability. Duty to Disclose. Fraud. Causal Link. Future Loss. Burden of Proof. Compensation. Appeal.
Summary:
“I – The provision contained in Article 17(1), d) of the RJAMI, approved by Law No. 15/2013 of 9 February, pursuant to which the estate agency must immediately notify the party to the transaction being brokered of any fact that may jeopardise the completion of the transaction in question, is a protective provision.
II - A breach by the estate agency of this legal duty to provide information, contained in that protective provision, is likely to give rise to a duty to pay compensation based on liability for information.
III - It is for the party entitled to the information to prove that, as a result of the breach by the party obliged to provide it, they have suffered damage.”.
Judgment of the Supreme Court of Justice, of March 18, Case no. 13176/21.4T8LSB.L2.S2: Nullity. Unlawful dismissal. Appeal. Reinstatement. Interim remuneration. Compulsory financial penalty. Interest in arrears.
Summary:
“I. The nullity of a judgment provided for in Article 615(1)(b) of the Code of Civil Procedure only arises where there is a complete failure to state the factual and/or legal grounds for the judicial decisions; it does not cover any deficiencies in such reasoning.
II. The burden of proof regarding the constituent elements of just cause for not reinstating the employee lies with the employer, namely that the employee’s return to work would be seriously detrimental and disruptive to the company’s operations.
III. An order for the reinstatement of the employee may be combined with an order for the employer to pay a coercive fine, both at the declaratory stage of the proceedings and at the enforcement stage.
IV. The coercive fine is payable from the date on which the judgment imposing it becomes final.
V. In addition to the employer having all the necessary elements for the settlement of interim or procedural remuneration (referred to in Article 390 of the Labour Code), its lack of liquidity is merely apparent; therefore, the rule of Article 805(3) of the Civil Code does not apply, Civil Code, but rather that of paragraph 2(a) of the same article, since interim payments are fixed-term obligations, as follows from Article 278(5) of the Labour Code.”.
Judgement of the Supreme Court of Justice, of March 24, Case no. 3171/21.9T8BCL.G2.S1: Tenancy Agreement. Residential Tenancy. Breach of Contract. Contractual Clause. Maintenance or Stabilization Clause. Breach of Law. Powers of the Court of Appeal. Conflict between the Grounds and the Judgment. Matters of Fact. Unconstitutionality. Substantive Rules of Evidence. Appeal on Points of Law. Redress. Right of Retention. Refusal of Review.
Summary:
“Under Article 236 of the Civil Code, the contractual clause obliging the tenant to maintain the leased premises in a good state of repair and cleanliness, and to carry out at their own expense any repairs and cleaning necessary for that purpose, can only be interpreted as meaning that the tenant is under an obligation to take care, as a prudent person would, for the interior of the property which he uses, and does not, in itself, allow the conclusion that he is obliged to ensure (also) the maintenance of the building as an architectural structure.”.
Judgment of the Lisbon Court of Appeal, of March 10, Case no. 28742/23.5T8LSB.L1-1: Death of a Partner. Redemption of Shares. Suspension of Corporate Resolutions. Nullity of Corporate Resolutions. Single-Member Limited Liability Company.
Summary:
“1. If the concentration of all shares in a single shareholder arises as a result of the deliberate cancellation of the deceased shareholder’s shares, the resolution of the sole shareholder on which this conversion is based will consequently be called into question if, by virtue of a court decision, the company returns to a situation with multiple shareholders, in which case the certificate of such a decision shall suffice for the registration of the resulting change to a limited liability company (as a result of the division of shares), as provided for in Article 270-D(2) of the CSC.
2. As the disposition of the deceased partner’s share is suspended by virtue of a court order, the defendant is prohibited from acting on the (currently suspended) assumption that the share has been extinguished; the surviving partner may not act as the sole partner of the company, disregarding the rights of the heirs who, through legal proceedings, have succeeded in suspending the effects of the intended extinction.
3. The effect of suspending the resolution to redeem the share of a deceased partner shall not confer upon the heirs any corporate rights beyond those to which they were entitled immediately prior to the redemption, as defined in paragraphs 2 and 3 of Article 227 of the Companies Code. To that extent, the suspension of the resolution to redeem the deceased partner’s share does not alter the suspension of the rights and obligations attached to the share, which, until the final decision in the definitive proceedings and the subsequent disposition of the share, remains “undetermined”.
4. As a result of the suspension of the effectiveness of the resolution to redeem the deceased partner’s share, until the final decision and, should this be favourable to the claimant, for a period exceeding that, the successors retain, amongst other rights, the capacity to exercise the right to vote on resolutions concerning amendments to the articles of association – Article 227(3) of the CSC.
5. A resolution to amend the articles of association adopted at a general meeting to which the claimant, representing the successors of the deceased partner, was neither summoned nor present, the defendant, in the person of the surviving partner, having dispensed with the relevant summons, is null and void (Articles 56(1)(a) and 227(3), both of the CSC).
6. Any other interpretation would render the interim order, which is binding on the defendant, a judicial determination devoid of practical effect.”.
Judgement of the Lisbon Court of Appeal, of March 18, Case no. 5/23.3PJCSC.L1-3: Telephone Conversations. Assessment of the Transcript. Determination of the Sentence. Manner of Serving the Sentence.
Summary:
“Once transcribed, the intercepted telephone conversations constitute documentary evidence, subject to cross-examination and, when the evidence is examined, to the court’s discretion, in accordance with Article 127 of the Code of Criminal Procedure.
The offence of trafficking of a lesser degree, provided for in Article 25 of Decree-Law 19/93 of 21 January, is reserved for cases of trafficking in which circumstances are identified that allow the unlawfulness of the acts to be considered considerably diminished.
With regard to the determination of the sentence, the Court of Appeal should only intervene in situations where the legal criteria for determining the sentence have not been fully observed and the sentence is manifestly disproportionate.”.
Judgement of the Coimbra Court of Appeal, of March 24, Case no. 1694/23.4YIPRT.C2: Works Contract. Defence of Breach of Contract. Good Faith. Principle of Proportionality.
Summary:
“I. The defence of non-performance of the contract (exceptio non adimpleti contractus), provided for in Article 428 of the Civil Code, applies to contracts for work and may take the form of exceptio non rite adimpleti contractus in cases of partial or defective performance by the contractor.
II. This material, suspensive defence does not extinguish the obligations, but rather aims to temporarily suspend the performance of the defendant’s obligation until the other party performs or offers simultaneous performance of their corresponding obligation.
III. The invocation of this defence is strictly subject to the requirements of good faith (Article 762(2) of the Civil Code) and the principle of proportionality.
IV. The client may not withhold the entire outstanding sum if the value of the abandoned or defective works is manifestly lower than the amount claimed by the contractor. Refusal to pay is lawful only to the exact extent and proportion of the value of the missing works, and the retention must be reduced to that amount to avoid unjust enrichment.
V. Where it is established that the contractor has abandoned the works, having no intention of fulfilling his obligations, and where there is a dispute regarding the value of the outstanding works, the handing down of a ‘conditional judgment’ (pursuant to Article 610 of the Code of Civil Procedure) appears artificial and is likely to give rise to further disputes.
VI. In these circumstances of definitive partial non-performance, the upholding of the defence should result in the client being ordered to pay the amount corresponding to the work actually carried out and in their partial acquittal in respect of the remainder validly withheld.”.
Judgment of the Coimbra Court of Appeal, of March 27, Case no. 669/22.5T8LRA.C1: Workplace accident. Non-recognition as a workplace accident. Breach of safety regulations. Gross negligence.
Summary:
“I. The employer is not liable to pay compensation for damages arising from an accident which (a) results from an act or omission on the part of the injured party constituting a breach, without justifiable cause, of the safety conditions established by the employer or provided for by law, or (b) results exclusively from gross negligence on the part of the injured party.
II. The burden of proof regarding the facts that disqualify the accident lies with the entity responsible for compensating the accident, bearing in mind that these facts preclude the right claimed by the injured party.
III. For a work-related accident to be disqualified on the grounds of a breach of the safety rules provided for in subparagraph (a), gross negligence on the part of the worker in committing that breach is required.
IV. Gross negligence, as provided for in subparagraph (b) of the provision as the sole ground for disqualifying the accident, is established where the injured party, by act or omission, engages in reckless behaviour of a high and significant degree, which is causally determinative of the occurrence of the accident; this includes dangerous, audacious and futile conduct, rejected by a basic sense of prudence.
V. The act negating the accident must result from exclusive fault, and therefore without the involvement of any other action by third parties or the employer.”.
IV.4. Administrative and Tax Courts
Judgment of the Supreme Administrative Court, of March 11, Case no. 0527/18.8BEPRT: Special Tax Regime. Group of Companies. Parent Company. Direct Review of Constitutionality. EU Law. Freedom of Establishment. Preliminary Ruling. Reference for a Preliminary Ruling.
Summary:
“I - The Special Taxation Regime for Groups of Companies (“RETGS”) is designed as a special, optional taxation regime for groups of companies. In other words, as it is not mandatory, corporate groups are permitted to opt for the taxation system set out therein, provided that the legal requirements for this purpose are met (see Article 69 et seq. of the C.I.R.C.).
II - Article 69(4) of the C.I.R.C. is a provision that sets out the requirements common to all group companies, which prevent, either initially or subsequently, a particular company from being included in the group of companies for tax purposes and, specifically, in the I. R.C., thereby constituting a specific anti-abuse rule.
III – Pursuant to Article 69(4)(c) of the Corporate Income Tax Code, as in force in 2012 and 2013, as a general rule, companies (whether parent or subsidiary) that recorded tax losses in the three periods preceding the start of the scheme’s application may not form part of the group. What matters is that the company has actually recorded tax losses in the periods prior to the application of the scheme; any loss of the right to deduct tax losses is therefore irrelevant (see Article 52(8) of the CIRC). The exclusion just identified no longer applies where, in the case of controlled companies, the controlling interest (90%) has already been held by the controlling company for more than two years. Essentially, the aim is to prevent the acquisition of companies with recorded losses for tax-related reasons, namely through the use of their carry-forward tax losses.
IV – Article 49 TFEU (cf. Article 43 of the former EC Treaty) provides that restrictions on the freedom of establishment of nationals of a Member State within the territory of another Member State are prohibited. Freedom of establishment encompasses both access to and the pursuit of self-employed activities, as well as the setting up and management of undertakings, and in particular companies, under the conditions laid down in the legislation of the country of establishment for its own nationals. It should be noted that ensuring the free movement of undertakings is fundamental to the achievement of a Common Market.
V - The purpose of a reference for a preliminary ruling may be to answer one of two questions, as set out in the current Article 267 of the Treaty on the Functioning of the European Union (cf. the former Article 234 of the EC Treaty):
a-The interpretation of a provision of European law;
b- The interpretation and/or assessment of the validity of an act issued by the European institutions.
VI – It should be noted that a question for a preliminary ruling may only be referred if the national court is faced with a doubt as to how it is to apply European law and if the resolution of that doubt contributes to the resolution of the dispute before it, that is to say, if it is necessary for the adjudication of the case. This will not be the case, in particular, if the assessment of the legality of the assessments/acts in question does not require the application of rules of Community law, but merely presupposes the interpretation and application of rules of domestic law.”.
V. BRIEFS
V.1. DOCTRINE
V.1.1. Monographs and Periodicals
Hélio Bento Ferreira, João Zenha Martins, Maria Miguel Oliveira da Silva, Miguel de Azevedo Moura, Direitos das Crianças, Pactor, March 2026.
José Ferreira Gomes, Sociedades Comerciais, AAFDL Editores, March 2026.
Paula Costa e Silva, Nuno Trigo dos Reis, Tutela Colectiva de Danos Não Patrimoniais, Almedina, March 2026.
António Monteiro Fernandes, Questões de Direito do Trabalho, Almedina, March 2026.
Paulo Câmara, Mercados Financeiros e Sustentabilidade, Almedina, March 2026.
Jorge Pinto Furtado, Comentário ao Regime do Arrendamento Urbano, Almedina, March 2026.
Paulo Marques, Direito do Procedimento e do Processo Tributário, Almedina, March 2026.
Alberto de Sá e Mello, Manual de Direito de Autor e Direitos Conexos, Almedina, March 2026.
V.1.2. Generic Guidelines & Cia
Circular Letter no. 20290/2026, of March 3, by Order of the Sub-Director General of the Income Tax Area
Subject: Changes to the DMR Model Declaration – Monthly Remuneration Declaration – AT.
V.2. Miscellaneous
V.2.1. Bulletin of Labour and Employment
Collective Agreement, BTE no. 12, of March 29: Collective agreement between Águas do Norte, SA and others and SINDEL – National Union of Industry and Energy and another – Salary adjustments and other matters, and consolidated text.
V.2.2. Economics, Finance and Taxation
The Council of Ministers, meeting on 19 March 2026, approved a draft law amending the rules governing the entry, stay, departure and removal of foreign nationals from national territory, as well as the rules on asylum, refugees and protection. It also approved three pieces of legislation in the energy sector that address one of the most pressing challenges currently facing Portugal and Europe: ensuring security of energy supply, protecting consumers and accelerating the transition to renewable energy sources.
https://portugal.gov.pt/gc25/governo/comunicados-do-conselho-de-ministros/718
The Council of Ministers, meeting on 27 March 2026, approved two Decrees -Law and a Bill aimed at increasing the number of homes available on the market by restoring confidence and providing incentives for letting on the supply side, resolving the deadlock over undivided inheritances resulting from legal obstacles, and enabling the proper demarcation and use of rural property. It also approved, in general terms for consultation, the Decree-Law implementing the State Budget for 2026, which establishes the necessary rules for the application of the State Budget Law and ensures adequate control of budget implementation throughout the year. The legislation sets out financial and administrative management rules for public services and bodies, whilst also introducing measures to simplify procedures and human resources management, with the aim of ensuring efficient budget implementation and compliance with the budgetary targets approved for 2026.
https://portugal.gov.pt/gc25/governo/comunicados-do-conselho-de-ministros/719
V.2.3. Industrial Property
On 10 March, the INPI Advisory Board met at the Institute’s premises, during which the INPI’s key results for 2025 were presented; that year, the Institute achieved an overall completion rate of 90 per cent of its planned activities. The main activities were also presented, as were the challenges for 2026, with particular emphasis on the celebration of the 50th anniversary as a public institute and the ongoing digital transformation plan.
https://inpi.justica.gov.pt/Noticias-do-INPI/Reuniao-anual-do-Conselho-Consultivo-do-INPI
On 20 March, the new Schedule of Industrial Property Fees was published in the Official Gazette, 2nd series, of 20 March 2026, updating the fees applicable to the various types of industrial property for the year 2026. The new fees come into force on 1 July 2026, ensuring the annual updating of the amounts relating to the registration of trademarks, patents, designs, models and other industrial property services.
On 30 March, the INPI’s Industrial Property Academy launched its training programme for 2026. The training programme comprises the General Course on Industrial Property, the Course on the Defence of Industrial Property Rights, Knowledge Transfer and IP Valuation Strategy, Protection of Inventions and Drafting of Patent Applications, and Introduction to Geographical Indications.
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