Category Archive

I. EDITORIAL – COVID 19 – TEMPORARY EXCEPTIONAL MEASURES – 2020 STATE BUDGET The month of March was marked at the legislative level, by the Declaration of the State of Emergency on March 18, through the Decree of the President of the Republic no. 14-A/2020, based on the verification of a situation of public calamity, namely the urgency of public health caused by the proliferation of contagion with the disease COVID-19, classified by the World Health Organization as a pandemic. In this context, in order to contain the pandemic and mitigate the impact of the disease, a set of extraordinary and temporary measures were adopted in several areas, such as commercial, corporate, tax, real estate, finance, labour and litigation areas. The summary of these measures can be consulted at the following link: https://mgra.pt/covid19/. Also, in March, it stands out the publication of Law 2/2020 of March 31, which approved the State Budget for the year 2020. II. LEGISLATION Decree-Law no. 7/2020, of March 3: Reviews the model of provision of slot allocation services and facilitated schedules at national airports. https://dre.pt/application/conteudo/129793718 Ordinance no. 54/2020, of March 3: Approves the model of professional identification card and laissez-passer of entities accredited by the … Read More

I. EDITORIAL – MINIMUM GUARANTEED MONTHLY WAGE For the month of November, we highlight, on the legislative level, the approval and publication of the Decree-Law no. 167/2019 of 21 November, which updated the amount of the guaranteed monthly minimum wage to 635 euros, from 1 January 2020. It is also worth mentioning the publication, on 18 November, of State Secretary for Tax Affairs Order no. 10551 of October 1, which approved the amendments of the corporate income tax return «Modelo 22», with the respective annexes and instructions for completing, as well as the Ordinance no. 392/2019 of 5 November which established the minimum requirements for licensing, installation, organisation and operation, human resources and technical facilities of clinical pathology or clinical analyses laboratories and of the respective collection points. Regarding case-law, we emphasise the Judgment of the Court of Justice of the European Union of November 7, Case no. C‑68/18, on the interpretation of 3th paragraph of Article 2, and 3th paragraph of Article 21 of Council Directive 2003/96/EC of 27 October 2003, restructuring the Community framework for the taxation of energy products and electricity. Concerning national case-law, it is noteworthy the Judgement of the Lisbon Court of Appeal of 7 … Read More

I. EDITORIAL – VOLUNTARY CREDIT CLEARING: CREATION OF THE ELECTRONIC CLEARING SYSTEM (“ECOMPENSA”) For the month of October, we highlight the publication of the Decree-Law no. 150/2019 of October 10 and the Ordinance no. 356/2019 of October 8. The Decree-Law no. 150/2019 of 10 October regulates the Electronic Compensation System (ECOMPENSA), for the purpose of voluntary credit clearing, with the dual purpose: to promote this extinction way of obligations and to guard against risks that may be associated with it. The voluntary adhesion to these electronic platforms is allowed only to natural or legal persons holding in Portugal a tax identification number or a legal entity identification number, being only eligible for voluntary compensation, within the scope of ECOMPENSA, the overdue and demandable pecuniary obligations arising from a juridical act or a legal business. In its turn, the Ordinance no. 356/2019 of October 8 regulates the electronic communications of courts of justice to the Banco de Portugal, in proceedings regulated by the Insolvency and Corporate Recovery Code. Regarding case-law, its is worth nothing the Judgements of the Constitutional Court no. 544/2019 in Case no. 570/2018, and no. 548/2019, in Case no. 146/2019,  in which the constitutionality of the rule contained … Read More