I. EDITORIAL – AMENDMENTS TO THE INVESTMENT TAX CODE AND EXTENSION OF THE SIFIDE II SCHEME UNTIL 2026; AMENDMENTS TO THE SECURITIES CODE
The month of August was characterized, in legislative terms, by the publication of Decree-Law no. 170/2026, of August 21, which, in accordance with the authorisation granted by Law no. 13/2026, of April 16, amends the Investment Tax Code, extending the SIFIDE II scheme until 2026 and repealing the possibility of indirect application of SIFIDE II through investment funds, as well as the publication of Decree-Law no. 171/2026, of August 26, which amends the Securities Code.
In this regard, the following legislation is also worth highlighting:
- Decree-Law no. 160/2026, of August 4, which, in exercising the powers conferred by Law No. 25/2026 of 1 June, amends the Expropriation Code;
- Decree-Law no. 164/2026, of August 6, which simplifies the procedures followed by the administrative departments in relation to court costs;
- Decree-Law no. 166/2026, of August 13, which, in exercising the legislative authorisation granted by Law no. 36/2026, of July 27, establishes the one-off social benefit within the solidarity sub-system;
- Law no. 48/2026, of August 17, which provides the authoritative interpretation of item 2.23 of List I annexed to the Value Added Tax Code, as amended by Law no. 64-A/2008, of December 31;
- Law no. 49/2026, of August 17, which authorises the Government to adopt the Legal Framework for the Special Procedure for the Sale of Immovable Property Forming Part of an Undivided Estate and the Legal Framework for Succession Arbitration as determined by the testator, and to amend the Civil Code, the Code of Civil Procedure and the Legal Framework for Medically Assisted Reproduction;
- Decree-Law no. 167/2026, of August 17, amending the Tax Benefits Statute and establishing the National Patronage Platform.
Within the scope of recent jurisprudence, it is worth highlighting the CAAD Decision no. 407/2026-T, of 31 August 2026, in which the following was decided: “I – The Court of Justice’s interpretation of European Union law is binding on national courts, which must set aside national law where it conflicts with it. II – Article 63 TFEU must be interpreted as precluding legislation of a Member State under which dividends distributed by resident companies to a non-resident collective investment undertaking (OIC) are subject to withholding tax, whilst dividends distributed to a resident OIC are exempt from such tax. III – The interpretation of the Court of Justice in Case C-545/19, which concerns a situation identical to that in the present case and governed by the same legislative framework, leads to the conclusion that the withholding tax regime applied to the dividends received by the Applicant, in its capacity as a non-resident UCITS, as provided for in Articles 4(2), 94(1)(c), (3)(b) and (5), and 87(4), all of the Corporate Income Tax Code, given that resident UCITS are not subject to such withholding under Article 22(1), (3) and (10) of the EBF.”.
Finally, in the scope of Miscellaneous, we highlight the publication of the 54th edition of the Technology Watch Bulletin (BVT), dedicated to ocean energy, resulting from the Portuguese-Spanish collaboration between the National Institute of Industrial Property (INPI) and the Spanish Patent and Trademark Office (OEPM).
II. LEGISLATION
Decree-Law no. 160/2026, of August 4: Pursuant to the authorisation granted by Law no. 25/2026, of June 1, amends the Expropriation Code.
https://files.diariodarepublica.pt/1s/2026/08/14900/0000800009.pdf
Decree-Law no. 161/2026, of August 4: Pursuant to the legislative authorisation granted by Law no. 27/2026, of June 5, amends the Single Circulation Tax Code.
https://files.diariodarepublica.pt/1s/2026/08/14900/0001000015.pdf
Decree-Law no. 162/2026, of August 4: Amends Decree-Law no. 40-B/2026, of February 13, which establishes an exceptional and temporary scheme for exemption from the payment of tolls to support mobility in the areas affected by Storm «Kristin».
https://files.diariodarepublica.pt/1s/2026/08/14900/0001600017.pdf
Decree-Law no. 164/2026, of August 6: Simplifies the administrative procedures relating to court fees.
https://files.diariodarepublica.pt/1s/2026/08/15100/0001300030.pdf
Ordinance no. 331-A/2026/1, of August 7: Proceeds with the review and setting of the unit rates of tax on petroleum and energy products.
https://files.diariodarepublica.pt/1s/2026/08/15201/0000200003.pdf
Decree-Law no. 165/2026, of August 13: Amends Decree-Law no. 5/2023, of January 25 and Decree-Law no. 20-A/2023, of March 22 and establishes a specific regime under “Portugal 2030” for operations carried out by public bodies with funding from the Recovery and Resilience Plan that has been revoked or terminated.
https://files.diariodarepublica.pt/1s/2026/08/15600/0000300010.pdf
Decree-Law no. 166/2026, of August 13: Pursuant to the legislative authorisation granted by Law no. 36/2026, of July 27, a one-off social benefit is hereby established within the solidarity sub-system.
https://files.diariodarepublica.pt/1s/2026/08/15600/0001100041.pdf
Ordinance no. 345-C/2026/1, of August 14: Proceeds with the review and setting of the unit rates of tax on petroleum and energy products.
https://files.diariodarepublica.pt/1s/2026/08/15702/0000300004.pdf
Law no. 46/2026, of August 17: Establishes the pay supplement for the sole public transport officer.
https://files.diariodarepublica.pt/1s/2026/08/15800/0003800039.pdf
Law no. 48/2026, of August 17: Provides the authoritative interpretation of item 2.23 of List I annexed to the Value Added Tax Code, as amended by Law no. 64-A/2008, of December 31.
https://files.diariodarepublica.pt/1s/2026/08/15800/0004700047.pdf
Law no. 49/2026, of August 17: Authorises the Government to adopt the Legal Framework for the Special Procedure for the Sale of Immovable Property Forming Part of an Undivided Estate and the Legal Framework for Succession Arbitration as determined by the person responsible for the succession, and to amend the Civil Code, the Code of Civil Procedure and the Legal Framework for Medically Assisted Reproduction.
https://files.diariodarepublica.pt/1s/2026/08/15800/0004800052.pdf
Law no. 50/2026, of August 17: Amends the financial regime for local authorities and inter-municipal bodies, as approved by Law no. 73/2013, of September 3.
https://files.diariodarepublica.pt/1s/2026/08/15800/0005300054.pdf
Decree-Law no. 167/2026, of August 17: Amends the Tax Benefits Act and establishes the National Patronage Platform.
https://files.diariodarepublica.pt/1s/2026/08/15800/0005600063.pdf
Law no. 53/2026, of August 19: Transposes Directive (EU) 2024/1712 on preventing and combating trafficking in human beings and protecting victims, by amending the Penal Code, Law no. 104/2009, of September 14, and Decree-Law no. 322-A/2001, of December 14, and establishes the post of National Anti-Trafficking Coordinator and designates the focal point for the cross-border referral of victims.
https://files.diariodarepublica.pt/1s/2026/08/16000/0001200017.pdf
Law no. 54/2026, of August 19: Authorises the Government to amend Decree-Law no. 10/2004, of January 9, which lays down the rules governing civil aviation administrative offences.
https://files.diariodarepublica.pt/1s/2026/08/16000/0001800020.pdf
Law no. 55/2026, of August 20: Transposes Directive (EU) 2023/1544 and establishes the system of penalties applicable to infringements of the provisions set out in that Directive and in Regulation (EU) 2023/1543, concerning European production and preservation orders for the purposes of electronic evidence and the enforcement of custodial sentences following criminal proceedings, amending Laws no. 144/99, of August 31 and no. 109/2009, of September 15.
https://files.diariodarepublica.pt/1s/2026/08/16100/0000300013.pdf
Decree-Law no. 170/2026, of August 21: Pursuant to the authorisation granted by Law no. 13/2026, of April 16, amends the Investment Tax Code, extending the SIFIDE II scheme until 2026 and repealing the possibility of indirect application of SIFIDE II through investment funds.
https://files.diariodarepublica.pt/1s/2026/08/16200/0000300011.pdf
Ordinance no. 372-A/2026/1, of August 21: Proceeds with the review and setting of the unit rates of tax on petroleum and energy products.
https://files.diariodarepublica.pt/1s/2026/08/16201/0000200003.pdf
Law no. 57/2026, of August 24: Amends Law no. 33/2025, of March 31, which promotes rights during pregnancy, childbirth and the postnatal period, and Law no. 15/2014, of March 21, which consolidates the legislation on the rights and duties of users of health services.
https://files.diariodarepublica.pt/1s/2026/08/16300/0000200006.pdf
Decree-Law no. 171/2026, of August 26: Amends the Securities Code.
https://files.diariodarepublica.pt/1s/2026/08/16500/0001000051.pdf
Ordinance no. 394/2026/1, of August 27: Establishes the implementing rules for Decree-Law no. 166/2026, of August 13, which introduces the one-off social benefit.
https://files.diariodarepublica.pt/1s/2026/08/16600/0000700022.pdf
Ordinance no. 395-A/2026/1, of August 28: Proceeds with the review and setting of the unit rates of tax on petroleum and energy products.
https://files.diariodarepublica.pt/1s/2026/08/16701/0000200003.pdf
Decree-Law no. 172/2026, of August 31: Amends Decree-Law no. 192/2015, of September 11, which adopts the Accounting Standards System for Public Administrations, adapting the SNC-AP to the requirements of the SIRP and state secrecy.
https://files.diariodarepublica.pt/1s/2026/08/16800/0000200005.pdf
III. CASE-LAW
III.1. Judicial Courts
Judgment of the Supreme Court of Justice, of August 21, Case no. 28822/25.2T8LSB-C.S1: Conflict of jurisdiction. Territorial jurisdiction. Regulation of the exercise of parental responsibilities. Divorce. Court of Conflicts. Res judicata. Family court for minors. Parental responsibilities. Amendment. Breach. Best interests of the child. Proceedings. Joined proceedings. Principle of stability of proceedings. Expeditious proceedings.
Summary:
“I - A negative conflict of jurisdiction arises, pursuant to Article 109(2) of the Code of Civil Procedure (CPC), when two courts of the same jurisdictional level, by final and binding decisions, mutually decline jurisdiction to hear the same case; the provisions of Article 105(2) of the same Code do not preclude the existence of such a conflict.
II – Pursuant to Article 11(3) of the General Rules on Civil Guardianship Proceedings (RGPTC), jurisdiction by connection and the consequent joinder of proceedings concerning the exercise of parental responsibilities to the divorce proceedings presuppose that the latter are pending at the time the civil guardianship proceedings are instituted.
III – As the civil guardianship proceedings concerning the exercise of parental responsibilities were instituted prior to the filing of the divorce proceedings, the legal requirement of the divorce proceedings being pending, as set out in Article 11(3) of the RGPTC, is not met; there is therefore no basis for the transfer of jurisdiction on the grounds of this procedural connection.
IV – The subsequent institution or even the supervening pendency of the divorce proceedings does not, in itself, determine the joinder of the civil guardianship proceedings previously instituted; interpretation must be in accordance with the letter of the law and the principles of stability of jurisdiction and procedural expediency.”.
Judgment of the Supreme Court of Justice, of August 26, Case no. 1519/17.0TXLSB-N.S1: Habeas corpus. Unlawful detention. Conditional release. Final judgement. Pardon. Sentence. Imprisonment. Calculation of time limits. Dismissal.
Summary:
“I - The legal institution of habeas corpus is exceptional and autonomous in nature, designed to address current situations of unlawful deprivation of liberty as expressly provided for in Article 222 of the Code of Criminal Procedure.
II – Until the order granting a partial remission of one of the sentences becomes final, conditional release cannot be granted to a defendant who is serving consecutive sentences (Article 63(3) of the Criminal Code).
III – The deprivation of liberty shall only be unlawful if it continues beyond the date on which that order becomes final.”.
Judgment of the Supreme Court of Justice, of August 26, Case no. 1294/26.7YRLSB.S1: Extradition. International judicial cooperation in criminal matters. Nullity. Duty to state reasons. Statement of reasons. Restriction of rights. Private and family life. Dismissed.
Summary:
“I - A defect in the reasoning of a decision arises where the reasoning is either non-existent or so deficient that it does not allow the factual and legal grounds leading to the decision to be understood.
II – Where the reasoning of the decision enables the addressee to understand the basis on which it was founded, there shall be no defect in the reasoning.”.
Judgment of the Évora Court of Appeal, of August 17, Case no. 1735/24.8PBFAR-C.E1: Appeal against a ruling refusing to allow or staying an appeal. Time limit for appeal. Translation. Judgment.
Summary:
“I – There are no grounds for the time limit for appeal to commence at a different point, and it should only commence once a full translation of the judgment into the foreign defendant’s language has been provided to him, in cases where the defendant was present at that reading, as were his legal representative and his interpreter, who attended and translated the proceedings of that session – in particular, explaining the reasons for the conviction and the grounds for it in his mother tongue – following which the judgment was filed without any objections being raised regarding nullity or irregularities.
II The provisions of Directive 2010/64/EU of the European Parliament and of the Council of 20 October 2010, on the right to interpretation and translation in criminal proceedings do not entail an obligation to extend the time limit for appeal in cases where the defendant is not proficient in the language of the proceedings and the requirements underlying those rules can be met by means of an oral translation, even if only a summary one, provided that this does not prejudice the fairness of the proceedings.
3 – As the decision was communicated in person with the assistance of an interpreter, the defendant must be deemed to have been duly notified of the decision on the date it was read out; consequently, the time limit for lodging an appeal begins on the date the document was filed on that day.”.
Judgment of the Évora Court of Appeal, of August 18, Case no. 628/15.6GEALR-A.E1: Appeal against a ruling refusing to allow or staying an appeal. Interest in bringing proceedings. Standing to appeal.
Summary:
“1 – The interest in bringing proceedings is determined by the sacrifice that the decision entails for any party to the proceedings or for anyone defending a right affected by the decision.
2 – The determination of whether a party has standing to bring an appeal, i.e. their interest in bringing proceedings, must be assessed on a case-by-case basis; the case law of the Supreme Court has broadened the scope for an intervener to bring an appeal, including with regard to their powers, as well as the definition and scope of the concept of “other persons affected by the decision”.
3 – A person who, in a case of domestic violence, even if they have not joined the proceedings as a civil party, is simultaneously a victim and a defendant, has a personal interest in taking action to challenge the order to clear the case file which partially dismisses the charge due to disagreement regarding the legal classification of the facts set out in the charge, in a situation where no evidence has been produced, given that the case against the co-defendant has been dismissed. In such a case, therefore, as they have a personal and direct interest, they may lodge an appeal under the second part of Article 401(1)(d) of the Code of Criminal Procedure, insofar as this is the only way to objectively challenge the decision affecting their rights.”.
Judgment of the Guimarães Court of Appeal, of August 7, Case no. 2667/24.5T8GMR.G1: Article 243(4) of the CIRE. Interpreted in the light of the reference to “all claims”.
Summary:
“Application of Article 243(4) of the CIRE.
Paragraph 4 of Article 243 of the CIRE, specifically the phrase ‘as soon as all claims in the insolvency proceedings have been fully satisfied’, must be interpreted on the understanding that the reference to ‘all claims’ is intended to cover all claims, both those listed and those lodged, and not merely the latter. This means that, where not all registered claims have been paid because some have not been lodged, the proceedings for the discharge of the remaining liabilities must continue if the debtor so requests.”.
III.2. Centre for Administrative Arbitration
Arbitration Decision of the Centre for Administrative Arbitration, of August 10, Case no. 388/2026-T: VAT. Pro rata deduction. Mixed taxable person. Granting of credit. Ex officio review.
Summary:
“I. The submission of a request for an ex officio review within the four-year time limit provided for in the second part of Article 78(1) of the LGT is contingent upon the allegation of an error attributable to the authorities; determining whether such an error actually exists and is attributable to the authorities is a matter of substance rather than the timeliness of the request.
II. The interpretation issued by the Tax and Customs Authority in Circular no. 30.082/2005, of November 17, concerning the timing and terms of the adjustment of VAT calculated using the pro rata method, does not allow an error arising from the inclusion, in the calculation of the definitive pro rata, of interest incurred on the issue of debt securities.”.
Arbitration Decision of the Centre for Administrative Arbitration, of August 31, Case no. 407/2026-T: IRC. OIC. Distribution of dividends. Withholding tax. Free movement of capital. Article 63 TFEU.
Summary:
“I – The Court of Justice’s interpretation of European Union law is binding on national courts, which must set aside national law where it conflicts with it.
II – Article 63 TFEU must be interpreted as precluding legislation of a Member State under which dividends distributed by resident companies to a non-resident collective investment undertaking (OIC) are subject to withholding tax, whilst dividends distributed to a resident OIC are exempt from such tax.
III – The interpretation of the Court of Justice in Case C-545/19, which concerns a situation identical to that in the present case and governed by the same legislative framework, leads to the conclusion that the withholding tax regime applied to the dividends received by the Applicant, in its capacity as a non-resident UCITS, as provided for in Articles 4(2), 94(1)(c), (3)(b) and (5), and 87(4), all of the Corporate Income Tax Code, given that resident UCITS are not subject to such withholding under Article 22(1), (3) and (10) of the EBF.”.
IV. BRIEFS
IV.1. DOCTRINE
IV.1.1. Monographs and Periodicals
António Barreto Menezes Cordeiro, Teoria Geral do Direito Civil I, Almedina, August 2026.
Luís Manuel Teles de Menezes Leitão, Arrendamento Urbano, Almedina, August 2026.
Edgar Valles, Nacionalidade e Estrangeiros, Almedina, August 2026.
Tomás Carvalho Guerra, Joana Torres Ereio, Crónicas de Direito Comercial e Societário, Almedina, August 2026.
Maria Elisabete Ferreira, Violência Doméstica: O Direito Perante a Violência no Espaço Familiar, Almedina, August 2026.
IV.2. Miscellaneous
IV.2.1. Bulletin of Labour and Employment
Collective Contract, BTE no. 29, August 8: Collective contract between the National Confederation of Solidarity Organisations (CNIS) and FEPCES – the Portuguese Federation of Trade, Office and Service Workers’ Unions – and others – Salary adjustments and other matters.
https://bte.dgcp.mtsss.gov.pt/completos/2026/bte29_2026.pdf
Company Agreement, BTE no. 30, August 15: Company agreement between the Insurance and Pension Funds Supervisory Authority (ASF) and the Insurance Workers’ Union (STAS) and another party – Salary adjustments and other matters.
https://bte.dgcp.mtsss.gov.pt/completos/2026/bte30_2026.pdf
Collective Contract, BTE no. 31, August 22: Collective contract between the National Confederation of Solidarity Institutions (CNIS) and the National Federation of Trade Unions for Public and Social Service Workers (FNSTFPS) - Amendment to the Order extending the collective agreement between the Bragança Trade, Industry and Services Association (ACISB) and others, and the Independent Trade Union of Workers in Commerce, Offices, Services, Catering and Beverages, and others – SITCES.
https://bte.dgcp.mtsss.gov.pt/completos/2026/bte31_2026.pdf
Collective Contract, BTE no. 32, August 29: Collective contract between the National Association of Dairy Manufacturers (ANIL) and others, and FESAHT – the Federation of Trade Unions for Agriculture, Food, Beverages, Hospitality and Tourism in Portugal and others – Comprehensive review.
IV.2.2. Economics, Finance and Taxation
The Council of Ministers, meeting on 6 August 2026, approved a Decree-Law establishing, for the first time in Portugal, a comprehensive legal framework for metropolitan rail transport systems, light rail systems, trams, light tourist trains and trains operating on isolated railway lines or networks, cable transport, namely lifts and funicular railways, including cable installations classified as being of historical, cultural or heritage interest, which entered service before 1 January 1986, thereby clarifying the legal framework for these transport sectors. The new legal framework strengthens safety and regulatory standards for these modes of transport, setting out rules for their construction, operation, maintenance and licensing, as well as for the certification of professionals in roles critical to safety.
The Council of Ministers, meeting on 20 August 2026, approved a proposal for a law granting legislative authorisation to adopt the legal framework for the interoperability of data and documents within the public administration. The framework puts the ‘once-only’ principle into practice, making it compulsory to use the public administration’s interoperability platform (iAP) for the sharing of data and documents between public bodies. The bill, which now proceeds to the Assembly of the Republic, aims to put an end to the need for citizens to repeatedly submit documents or information already held by the Administration, enabling public services to obtain this data directly via the iAP. The bill also aims to strengthen the digitisation and simplification of public services, promote the provision of faster and more proactive services, and establish rules to ensure the security, traceability and protection of personal data.
IV.2.3. Industrial Property
On August 4, the 54th edition of the Technology Watch Bulletin (BVT), dedicated to ocean energy, became available 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 August 12, provisional statistics on applications for and grants of Industrial Property Rights (IPR), updated to July 2026, were published.
In the first seven months of 2026, 851 applications for national inventions were filed (a figure significantly higher than the 591 applications filed in the same period the previous year).
With regard to grants, 92 national patents were granted between January and July 2026, compared with 164 granted between January and July 2025, representing a decrease of 43.9 per cent.
National trademarks and other distinctive commercial signs (OSDC) accounted for 14,789 applications for registration in the first seven months of 2026 (a figure higher than the 13,752 applications filed in the same period of 2025), representing an increase of 7.5%.
The number of items included in applications for national designs fell from 622 in the first seven months of 2025 to 390 in the first seven months of 2026, representing a decrease of 37.3%.
https://inpi.justica.gov.pt/Noticias-do-INPI/Direitos-de-Propriedade-Industrial-janeiro-a-julho-2026
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