{"id":12687,"date":"2026-07-20T10:31:12","date_gmt":"2026-07-20T10:31:12","guid":{"rendered":"https:\/\/e-legal-blawg.com\/?p=12687"},"modified":"2026-07-21T10:56:42","modified_gmt":"2026-07-21T10:56:42","slug":"legal-updates-in-portugal-may-2026","status":"publish","type":"post","link":"https:\/\/e-legal-blawg.com\/en\/2026\/07\/20\/legal-updates-in-portugal-may-2026\/","title":{"rendered":"Legal updates in Portugal &#8211; May 2026"},"content":{"rendered":"<div id=\"cs-content\" class=\"cs-content\"><div id=\"ed\" class=\"x-section offset-anchor\" style=\"margin: 0px;padding: 45px 0px 0; background-color: transparent;\"><div id=\"\" class=\"x-container max width\" style=\"margin: 0px auto;padding: 0px;\"><div class=\"x-column x-sm x-1-1\" style=\"padding: 0px;\"><div id=\"ed\" class=\"x-text\" style=\"\"><p><b><span data-contrast=\"auto\">I. <\/span><\/b><strong>EDITORIAL &ndash; <span>NATIONALITY LAW; IMPLEMENTATION RULES FOR THE STATE BUDGET FOR 2026; MONETARY SECURITIES CLASSIFIED AS COMMERCIAL PAPER<\/span><\/strong><\/p>\n<p><span style=\"font-weight: 400;\">The month of May was characterized, <\/span><b>in legislative terms<\/b><span style=\"font-weight: 400;\">, by the publication of <\/span><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09500\/0000200020.pdf\"><b>Organic Law no. 1\/2026, of May 18<\/b><\/a><span style=\"font-weight: 400;\">, amending Law no. 37\/81, of 3 October, which enacts the Nationality Law, as well as the publication of <\/span><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/10100\/0001000099.pdf\"><b>Decree-Law no. 105\/2026, of May 26<\/b><\/a><span style=\"font-weight: 400;\">, which establishes the implementation for the State Budget for 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this regard, the following legislation is also worth highlighting:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\"><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09500\/0002100021.pdf\"><strong>Declaration of Rectification no. 17\/2026\/1, of May 18,<\/strong><\/a><span>&nbsp;amending Organic Law no. 1\/2026 of May 18, which amends Law no. 37\/81, of October 3, enacting the Nationality Law;<\/span><br>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09500\/0002200023.pdf\"><b>Ordinance no. 223\/2026\/1, of May 18<\/b><\/a><span style=\"font-weight: 400;\">, which updates the value of the reference unit set out in the table annexed to Ordinance no. 1386\/2004, November 10;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09700\/0001400040.pdf\"><b>Decree-Law no. 97\/2026, of May 20<\/b><\/a><span style=\"font-weight: 400;\">, which approves tax relief measures to promote the provision of housing;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09900\/0002500033.pdf\"><b>Decree-Law no. 101\/2026, of May 22<\/b><\/a><span style=\"font-weight: 400;\">, which establishes the National Commission for the Rights of Children and Young People;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09900\/0003400039.pdf\"><b>Decree-Law no. 102\/2026, of May 22<\/b><\/a><b>,<\/b><span style=\"font-weight: 400;\"> amending Decree-Law no. 69\/2004, of March 25, which regulates the rules applicable to monetary securities known as commercial paper, with the aim of simplifying and updating the relevant legal framework.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Within the scope of recent <\/span><a href=\"https:\/\/caad.org.pt\/tributario\/decisoes\/view.php?l=MjAyNjA2MDIyMjIxMDgwLlAyM18yMDI2LVQgLSAyMDI2LTA1LTE5IC0gSlVSSVNQUlVERU5DSUEucGRm\"><b>jurisprudence<\/b><\/a><span style=\"font-weight: 400;\"> developments, particular attention should be drawn to CAAD Decision no. 23\/2026 T, of 19 May 2026, which held that the application of the reduced 6% VAT rate &mdash; as opposed to the general 23% rate &mdash; to urban rehabilitation works cannot be made dependent on the prior approval of an Urban Rehabilitation Operation (ORU), on the grounds that such requirement conflicts with fundamental principles of EU VAT law in a clear manner and, therefore, without preliminary reference to the Court of Justice of the European Union. This position contrasts with the Supreme Administrative Court&rsquo;s ruling for uniformization of jurisprudence of 26 March 2025, which had adopted a restrictive interpretation requiring both an Urban Rehabilitation Area (ARU) and an approved ORU. Legislative initiatives have also emerged aiming mainly to clarify the regime and limit further divergence. The issue is reopened, creating both risk and litigation for taxpayers.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Finally, in the scope of <\/span><a href=\"https:\/\/inpi.justica.gov.pt\/Noticias-do-INPI\/Direitos-de-Propriedade-Industrial-janeiro-a-abril-2026\"><b>Miscellaneous<\/b><\/a><span style=\"font-weight: 400;\">, we highlight the provisional statistics on applications for and grants of Industrial Property Rights (IPR), updated as of April 2026.<\/span><\/p>\n<\/div><\/div><\/div><\/div><div id=\"ju\" class=\"x-section offset-anchor\" style=\"margin: 0px;padding: 0 0px 45px; background-color: transparent;\"><div id=\"\" class=\"x-container ju3 max width\" style=\"margin: 0px auto;padding: 0px;\"><div class=\"x-column x-sm x-1-1\" style=\"padding: 0px;\"><div id=\"le\" class=\"x-text offset-anchor\" style=\"\"><p><strong>II. LEGISLATION<br>\n<\/strong><\/p>\n<p><b>Ordinance no. 213-A\/2026\/1, of May 8<\/b><span style=\"font-weight: 400;\">: Proceeds with the review and setting of the unit rates of tax on petroleum and energy products.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/08902\/0000200003.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/08902\/0000200003.pdf<\/span><\/a><\/p>\n<p><b>Ordinance no. 214\/2026\/1, of May 11<\/b><span style=\"font-weight: 400;\">: Establishes the specific rules governing the support to be granted in relation to category C.4.1.2, &ldquo;Prevention of natural disasters and catastrophes&rdquo;, under measure C.4.1, &ldquo;Risk management&rdquo;, within area C.4, &ldquo;Risk and organisation of production&rdquo;, of axis C, &ldquo;Rural Development&rdquo;, of the Strategic Plan for the Common Agricultural Policy for Portugal (PEPAC Portugal).<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09000\/0000600018.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09000\/0000600018.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 222-B\/2026\/1, of May 15<\/b><span style=\"font-weight: 400;\">: Proceeds with the review and setting of the unit rates of tax on petroleum and energy products.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09401\/0001000011.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09401\/0001000011.pdf<\/span><\/a><\/p>\n<p><b>Organic Law no. 1\/2026, of May 18<\/b><span style=\"font-weight: 400;\">: Amends Law no. 37\/81, of October 3, enacting the Nationality Law.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09500\/0000200020.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09500\/0000200020.pdf<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\"><span data-olk-copy-source=\"MessageBody\"><strong>Declaration of Rectification no. 17\/2026\/1, of May 18,<\/strong> amending Organic Law no. 1\/2026 of May 18, which amends Law no. 37\/81, of October 3, enacting the Nationality Law.<\/span><br>\n<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09500\/0002100021.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09500\/0002100021.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 223\/2026\/1, of May 18<\/b><span style=\"font-weight: 400;\">: Updates the value of the reference unit set out in the table annexed to Ordinance no. 1386\/2004, of November 10.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09500\/0002200023.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09500\/0002200023.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 225\/2026\/1, of May 19<\/b><span style=\"font-weight: 400;\">: Implementation of the first amendment to Ordinance no. 274\/2025\/1, of July 31, which regulates the proof-of-life procedure, at national level, to be carried out by recipients of disability, old-age and survivors&rsquo; pensions under the general social security scheme who are resident abroad.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09600\/0000400005.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09600\/0000400005.pdf<\/span><\/a><\/p>\n<p><b>Decree-Law no. 97\/2026, of May 20<\/b><span style=\"font-weight: 400;\">: Pursuant to the authorisation granted by Law no. 9-A\/2026, of March 6, this Law approves tax relief measures to promote the provision of housing.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09700\/0001400040.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09700\/0001400040.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 226\/2026\/1, of May 20<\/b><span style=\"font-weight: 400;\">: Regulates the procedure for recognising and implementing the exemptions applicable to advanced biofuels and gases of renewable origin.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09700\/0005400057.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09700\/0005400057.pdf<\/span><\/a><\/p>\n<p><b>Decree-Law no. 98\/2026, of May 21<\/b><span style=\"font-weight: 400;\">: Extends the temporary deferral of payments of principal, interest and other charges associated with credit agreements, as well as the ban on the cancellation of existing credit facilities, following Storm &lsquo;Kristin&rsquo; and the subsequent hydrological events.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09800\/0000300006.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09800\/0000300006.pdf<\/span><\/a><\/p>\n<p><b>Decree-Law no. 99\/2026, of May 22<\/b><span style=\"font-weight: 400;\">: Amends Decree-Law no. 181\/2012, of August 6, amending the rules governing access to and the provision of driverless passenger vehicle hire and sharing services.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09900\/0000500012.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09900\/0000500012.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Decree-Law no. 100\/2026, of May 22<\/b><span style=\"font-weight: 400;\">: Establishes a supplementary framework to Decree-Law no. 15\/2022, of January 14, regulating the dynamic management of connection capacity to the public electricity grid following the allocation of a capacity reserve licence.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09900\/0001300024.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09900\/0001300024.pdf<\/span><\/a><\/p>\n<p><b>Decree-Law no. 101\/2026, of May 22<\/b><span style=\"font-weight: 400;\">: Establishes the National Commission for the Rights of Children and Young People.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09900\/0002500033.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09900\/0002500033.pdf<\/span><\/a><\/p>\n<p><b>Decree-Law no. 102\/2026, of May 22<\/b><span style=\"font-weight: 400;\">: Amends Decree-Law no. 69\/2004, of March 25, which regulates the rules applicable to monetary securities known as commercial paper, with the aim of simplifying and updating the relevant legal framework.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09900\/0003400039.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09900\/0003400039.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 229\/2026\/1, of May 22<\/b><span style=\"font-weight: 400;\">: Amends Ordinance no. 92\/2019, of March 28, which provides for the amalgamation of courts, in accordance with the provisions of article 81, no. 6 of Law no. 62\/2013, of August 26.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09900\/0006200063.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09900\/0006200063.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 229-B\/2026\/1, of May 22<\/b><span style=\"font-weight: 400;\">: Proceeds with the review and setting of the unit rates of tax on petroleum and energy products.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09903\/0000200003.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/09903\/0000200003.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Decree-Law no. 104\/2026, of May 25<\/b><span style=\"font-weight: 400;\">: Amends Decree-Law no. 176\/2003, of August 2, which establishes the family allowance for children and young people and sets out protection in the event of family expenses within the framework of the family protection sub-system.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/10000\/0000400005.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/10000\/0000400005.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Decree-Law no. 105\/2026, of May 26<\/b><span style=\"font-weight: 400;\">: Establishes the implementation of the State Budget for 2026.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/10100\/0001000099.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/10100\/0001000099.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 242-B\/2026\/1, of May 29<\/b><span style=\"font-weight: 400;\">: Proceeds with the review and setting of the unit rates of tax on petroleum and energy products.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/10402\/0000200003.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/05\/10402\/0000200003.pdf<\/span><\/a><\/p>\n<\/div><div id=\"ju1\" class=\"x-text offset-anchor\" style=\"\"><p><strong>III. CASE-LAW<br>\n<b>III.1. Court of Justice of the European Union<\/b><br>\n<\/strong><\/p>\n<p><b>Judgment of the Court (First Chamber), of May 21, Cases no. C-684\/24 and C-685\/24<\/b><span style=\"font-weight: 400;\">: Reference for a preliminary ruling. Prevention of the use of the financial system for the purposes of money laundering or terrorist financing. Directive (EU) 2015\/849. Article 31. Concept of legal arrangements having &ldquo;a structure or functions similar to trusts&rdquo;. Trust mandates concluded by Italian trust companies (mandato fiduciario). Access by persons with a legitimate interest to beneficial ownership information. Validity. Articles 7 and 8 of the Charter of Fundamental Rights of the European Union. Respect for private and family life. Protection of personal data. Principle of legal certainty. Concept of &ldquo;legitimate interest&rdquo;. Right to an effective judicial remedy. Interim legal protection.<\/span><\/p>\n<p><b>Summary<\/b><span style=\"font-weight: 400;\">:&nbsp;<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">&ldquo;1) The analysis of the fifth question in Case C<\/span><\/i><i><span style=\"font-weight: 400;\">&#8209;<\/span><\/i><i><span style=\"font-weight: 400;\">685\/24 has not revealed any factor likely to affect the validity of article 31, no. 1, 2 and 10 of Directive (EU) 2015\/849 of the European Parliament and of the Council of 20 May 2015, on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648\/2012 of the European Parliament and of the Council, and repealing Directive 2005\/60\/EC of the European Parliament and of the Council and Commission Directive 2006\/70\/EC, as amended by Directive (EU) 2018\/843 of the European Parliament and of the Council of 30 May 2018.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">2) Article 31, no. 1 of Directive (EU) 2015\/849, as amended by Directive (EU) 2018\/843, must be interpreted as meaning that: it does not preclude national legislation under which fiduciary mandates entered into by trust companies governed by Italian law (mandato fiduciario) are regarded as falling within the concept of &lsquo;other types of collective interest centres without legal personality&rsquo;, within the meaning of that provision.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">3) The analysis of the first question in Case C<\/span><\/i><i><span style=\"font-weight: 400;\">&#8209;<\/span><\/i><i><span style=\"font-weight: 400;\">684\/24 did not reveal any factor capable of affecting the validity of article 3, no. 4, first subparagraph, point c), of Directive 2015\/849, as amended by Directive 2018\/843.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">4) Article 31, no. 4, first subparagraph, point c), of Directive (EU) 2015\/849, as amended by Directive (EU) 2018\/843, must be interpreted as meaning that: it does not preclude national legislation which allows access to information on the beneficial owners of a trust or a centre of collective interests without legal personality, such as private individuals, including those representing diffuse interests, who have a relevant and distinct legal interest, where it is necessary to identify the beneficial owners in order to preserve or defend an interest corresponding to a legally protected situation, and where those individuals have evidence that the beneficial owner is not the legal owner, provided that such legislation also requires that this legal interest be direct, specific and current and that, in the case of entities representing diffuse interests, it does not coincide with the interest of the persons belonging to the category represented.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">5) Article 31, no. 7, a) of Directive 2015\/849, as amended by Directive 2018\/843, read in the light of article 47 of the Charter of Fundamental Rights of the European Union, must be interpreted as meaning that: it does not preclude national legislation which confers on a non-judicial administrative body the power to grant an exemption from access to information on the beneficial owners of a trust or a similar arrangement without legal personality, pursuant to article 31, no. 7, a). By contrast, that provision does preclude such national legislation in so far as it does not provide for the beneficial owner concerned to benefit from provisional legal protection where such an exemption is not granted.&rdquo;<\/span><\/i><\/p>\n<p><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/PT\/TXT\/HTML\/?uri=CELEX:62024CJ0684&amp;qid=1782918320911\"><span style=\"font-weight: 400;\">https:\/\/eur-lex.europa.eu\/legal-content\/PT\/TXT\/HTML\/?uri=CELEX:62024CJ0684&amp;qid=1782918320911<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><strong>&nbsp;<\/strong><\/p>\n<\/div><div id=\"ju2\" class=\"x-text offset-anchor\" style=\"\"><p><strong>III.2. Constitutional Court<\/strong><\/p>\n<p><b>Constitutional Court Ruling no. 409\/2026, of May 25, Case no. 595\/2026:<\/b><\/p>\n<p><i><span style=\"font-weight: 400;\">&ldquo;a) To rule that the provision set out in article 69-D, no. 1, added to the Penal Code by article 2 of Decree no. 49\/XVII of the Assembly of the Republic, is unconstitutional on the grounds that it infringes the principle of equality enshrined in article 13, no. 1 and 2 of the Constitution of the Portuguese Republic;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">b) To rule that the provisions set out in subparagraphs a), b), c), d) and e) of paragraph 4 of article 69-D, added to the Penal Code by article 2 of Decree no. 49\/XVII of the Assembly of the Republic, on the grounds that they violate the principle of proportionality, enshrined in article 18, no. 2, in conjunction with article 26, no. 1, both of the Constitution of the Portuguese Republic;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">c) To rule that the provision set out in article 69-D, no. 4, h), added to the Penal Code by article 2 of Decree of the Assembly of the Republic no. 49\/XVII, is unconstitutional in so far as the criminal organisation is based on activities relating to offences other than those provided for in subparagraphs f) and g) of that article, on the grounds of a breach of the principle of proportionality, enshrined in article 18, no. 2, in conjunction with article 26, no. 1, both of the Constitution of the Portuguese Republic;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">d) To rule that the provision set out in article 69-D, no. 5, added to the Penal Code by article 2 of Decree no. 49\/XVII of the Assembly of the Republic, is unconstitutional in so far as it relates to offences other than those provided for in subparagraphs f) and g), and in the part relating to subparagraph h), in this case whenever the criminal organisation is based on activities related to the commission of offences other than those provided for in subparagraphs f) and g), for breach of the principle of proportionality, enshrined in article 18, no. 2, in conjunction with article 26, no. 1, both of the Constitution of the Portuguese Republic.<\/span><\/i><span style=\"font-weight: 400;\">&rdquo;<\/span><\/p>\n<p><a href=\"https:\/\/www.tribunalconstitucional.pt\/tc\/acordaos\/20260409.html\"><span style=\"font-weight: 400;\">https:\/\/www.tribunalconstitucional.pt\/tc\/acordaos\/20260409.html<\/span><\/a><\/p>\n<\/div><div id=\"ju3\" class=\"x-text offset-anchor\" style=\"\"><p><strong>III.3. Judicial Courts<\/strong><\/p>\n<p><b>Judgment of the Supreme Court of Justice, of May 26, Case no. 318\/11.7T2SNT.L1.S1: <\/b><span style=\"font-weight: 400;\">Dissolution of a company. Commercial company. Legal personality. Legal standing. Substitution in legal proceedings. Liquidation. Management. Shareholder. Standing to appeal. Admissibility. Supervening impossibility of the proceedings.<\/span><\/p>\n<p><b>Summary<\/b><span style=\"font-weight: 400;\">:&nbsp;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&ldquo;<\/span><i><span style=\"font-weight: 400;\">I. It is the registration of the conclusion of the liquidation that marks the end of the commercial company&rsquo;s legal personality (article 160, no. 2 of the Commercial Code), whereupon the company is dissolved.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">II. Following the dissolution of the company, any legal proceedings to which the company is a party shall continue with the body of shareholders, represented by the liquidators; the substitution shall take place within the proceedings themselves and without the need for authorisation (article 162 of the CSC).<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">III. By stipulating that the proceedings continue with the body of shareholders as a whole, represented by the liquidator, the article recognises the legal personality of the &laquo;body of shareholders&raquo;.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">IV. In the absence of liquidators, the law has sought to identify another person to whom it is reasonable to entrust the same responsibility: article 163, no. 5 of the Commercial Code (CSC) identifies, first and foremost, the company&rsquo;s most recent managers, directors or administrators as the persons most directly involved in the company&rsquo;s affairs.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">V. As it has neither legal nor judicial personality, having been wound up, the plaintiff company, said to be in liquidation and substituted and represented by a partner and a director, cannot lodge an appeal against a judgment which upheld the first-instance decision not to allow the appeal lodged by the plaintiff company (in liquidation), &lsquo;substituted and represented by its partner AA [&hellip;] in his capacity as the lawful holder of 80 per cent of the shares representing the share capital of that company [&hellip;] and by its director BB&rsquo;, against the first-instance decision which declared the proceedings extinguished due to supervening impossibility of the dispute.&rdquo;<\/span><\/i><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jstj.nsf\/954f0ce6ad9dd8b980256b5f003fa814\/35ea90c125a6658780258e04004e288b?OpenDocument\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jstj.nsf\/954f0ce6ad9dd8b980256b5f003fa814\/35ea90c125a6658780258e04004e288b?OpenDocument<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Judgment of the Supreme Court of Justice, of May 27, Case no. 19455\/24.1T8LSB.L1.S1: <\/b><span style=\"font-weight: 400;\">Dismissal without fair cause. Reinstatement.<\/span><\/p>\n<p><b>Summary<\/b><span style=\"font-weight: 400;\">:&nbsp;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&ldquo;<\/span><i><span style=\"font-weight: 400;\">An employee who, following an unlawful dismissal, does not opt for compensation in lieu of reinstatement and prefers to be reinstated, must act in accordance with their choice and terminate any other contract they have entered into in the meantime, the simultaneous performance of which is incompatible with the employment contract; they may not seek to impose a 90-day notice period on the employer who is obliged to reinstate them.<\/span><\/i><span style=\"font-weight: 400;\">&rdquo;.<\/span><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jstj.nsf\/954f0ce6ad9dd8b980256b5f003fa814\/a5a4aaea4d02338c80258e1000548dfc?OpenDocument\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jstj.nsf\/954f0ce6ad9dd8b980256b5f003fa814\/a5a4aaea4d02338c80258e1000548dfc?OpenDocument<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Judgment of the Supreme Court of Justice, of May 28, Case no. 374\/18.7IDBRG.G1-B.S1<\/b><span style=\"font-weight: 400;\">: Appeal to establish a legal precedent. Conditions. Plea of res judicata. Judgment under appeal. Leading judgment. Tax fraud. Tax evasion. Dismissal.<\/span><\/p>\n<p><b>Summary:&nbsp;<\/b><\/p>\n<p><span style=\"font-weight: 400;\">&ldquo;<\/span><i><span style=\"font-weight: 400;\">I &ndash; The extraordinary appeal for the establishment of case law must be dismissed, as the requirement of identical facts has not been met, on the one hand, and, on the other, there is no contradiction or conflict between legal rulings, despite the fact that in both cases we are dealing with the inclusion in the accounts of commercial companies of invoices that did not correspond to actual commercial transactions:<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">- Whilst the judgment establishes that the defendant intended, and succeeded, in incorporating into the accounts of the company he represented invoices which were not underpinned by the commercial transactions to which they referred, and thus to record the respective amounts in the VAT returns, thereby inducing the tax authorities to make VAT refunds to that company, to which it was not entitled, thereby reducing the corresponding tax revenue;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">- If the contested judgment establishes that the defendant acted with the specific intention &ndash; which he carried out &ndash; of ensuring that the company he represented obtained financial advantages to which he knew it was not entitled, thereby reducing tax revenue by an equivalent amount and obtaining VAT deductions to which it was not entitled, thus causing, on the basis of a false declaration, the Tax Authority and the Agency for Development and Cohesion, IP, to grant him the sums in question, which he incorporated into the company&rsquo;s normal operations, thereby obtaining this unjust enrichment to which he was not entitled, acting on behalf of and in the interests of the company, with the successful aim of obtaining, by way of subsidy and VAT refund, sums to which he was not entitled.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">II &ndash; Whilst the intention to claim a VAT refund is common, the intention in this second situation, to obtain a subsidy from the Agency for Development and Cohesion IP, which led to the facts being classified differently under the law: in the first case as the offence of tax fraud and in the second as tax evasion, the former being underpinned by a reduction in tax revenue and the latter by the enrichment of the perpetrator or a third party at the expense of the State&rsquo;s tax revenue.<\/span><\/i><span style=\"font-weight: 400;\">&rdquo;.<\/span><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jstj.nsf\/954f0ce6ad9dd8b980256b5f003fa814\/30456280026c8f6780258e140036b286?OpenDocument\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jstj.nsf\/954f0ce6ad9dd8b980256b5f003fa814\/30456280026c8f6780258e140036b286?OpenDocument<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Judgment of the Lisbon Court of Appeal, of May 21, Case no. 729\/25.0YLPRT.L1-2<\/b><span style=\"font-weight: 400;\">:<\/span> <span style=\"font-weight: 400;\">Purchase and sale. Lease. Transfer.<\/span><\/p>\n<p><b>Summary:&nbsp;<\/b><\/p>\n<p><span style=\"font-weight: 400;\">&ldquo;<\/span><i><span style=\"font-weight: 400;\">I. The acquisition of the leased property by means of a contract of sale means that the purchaser becomes the holder of the legal status of landlord, pursuant to the provisions of article 1057 of the Civil Code.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">II. The legal status of landlord is, in principle, transferred to the purchaser with ex nunc effect, that is to say, in relation to the future performance of the contract; this excludes the right to terminate the contract and evict the tenant on the grounds of non-payment of rent occurring prior to the acquisition (if the previous landlord has not done so or, whilst still within the time limit, has not expressly transferred that right), nor may the purchaser claim rent or lease payments due as at the date of their acquisition, unless otherwise agreed between the previous landlord and the purchaser of the right.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">III. Should the tenant fail to pay the agreed rent to the landlord for three months, pursuant to article 1083, no. 3 of the Civil Code, the landlord acquires the discretionary right to terminate the tenancy agreement.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">IV. It follows from the provisions set out in articles 783 to 785 of the Civil Code that the allocation of rent payments is made successively in one of the following ways, with the application of one ruling out the applicability of the subsequent ones: either there is an agreement between the parties as to the allocation of the payment (article 783, no.1); if no such agreement is proven, the debtor may, at the very moment of payment, specify to which debt the payment relates (article 783, no. 1); if it is not proven that the debtor made such a specification at the time of payment, the supplementary rules set out in article 784 shall apply.&rdquo;.<\/span><\/i><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jtrl.nsf\/33182fc732316039802565fa00497eec\/ab0a5319c1957a4080258e0400555fa4?OpenDocument\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jtrl.nsf\/33182fc732316039802565fa00497eec\/ab0a5319c1957a4080258e0400555fa4?OpenDocument<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Judgment of the Lisbon Court of Appeal, of May 27, Case no. 6363\/21.7T8LSB.L1-4<\/b><span style=\"font-weight: 400;\">: Private Document. Workplace Accident. Liability for Risk. Payment of Compensation. Non-pecuniary Damages.<\/span><\/p>\n<p><b>Summary:&nbsp;<\/b><\/p>\n<p><span style=\"font-weight: 400;\">&ldquo;<\/span><i><span style=\"font-weight: 400;\">I &ndash; The &ldquo;discriminatory note&rdquo; issued by the insurer and attached to the case file when the accident is brought before the court pursuant to article 99, no. 2 of the CPT, setting out the periods of incapacity and hospitalisation and the list of amounts paid by the insurer to the claimant in respect of temporary incapacity, constitutes a private document which does not constitute conclusive evidence that such amounts were in fact paid.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">II &ndash; Liability arising from an accident at work constitutes liability for risk and is subject to the limits set out in the LAT, which expressly regulates the manner and amount of the benefits due to compensate for accidents at work not attributable to the employer&rsquo;s fault or breach of safety rules.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">III &ndash; If the injured party does not allege in their initial claim, nor does it follow from the judgment, that the accident of which they were the victim was caused by the employer, their representative or an entity contracted by the employer, or by a labour-supplying company, or resulted from a failure on their part to comply with the rules on health and safety at work, the employer cannot be held liable for the increased compensation provided for in article 18 of the LAT, nor ordered to pay the injured party compensation for non-pecuniary damage; the same applies to the insurer (which did not assume liability for such compensation under the insurance contract).<\/span><\/i><span style=\"font-weight: 400;\">&rdquo;.<\/span><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jtrl.nsf\/33182fc732316039802565fa00497eec\/5c1ed5186e35286e80258e10005482ee?OpenDocument\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jtrl.nsf\/33182fc732316039802565fa00497eec\/5c1ed5186e35286e80258e10005482ee?OpenDocument<\/span><\/a><\/p>\n<p><b>Judgment of the Coimbra Court of Appeal, of May 12, Case no. 134\/25.9T8OHP-A.C1<\/b><span style=\"font-weight: 400;\">: Surprise decision. The principle of the right to be heard. Objection to the statement of assets.<\/span><\/p>\n<p><b>Summary:&nbsp;<\/b><\/p>\n<p><span style=\"font-weight: 400;\">&ldquo;<\/span><i><span style=\"font-weight: 400;\">I. Once a claim has been filed against the list of assets submitted as part of the judicial inventory, if the head of the household responds by listing further assets, a new phase of claims opens in respect of those assets; that is to say, the interested party may lodge a claim in respect of them in accordance with the provisions of article 1104, no. 1, d,) of the Code of Civil Procedure, without the need for a court order and without such notification having to be issued by the court registry.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">II. Failure to respond to a claim for property within the time limit specified in this provision results in the forfeiture of the right to reply and the application of the semi-full punitive effect provided for in article 574 of the Code of Civil Procedure, pursuant to article 549 of the same Code.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">III. If defences are raised in the head of household&rsquo;s response, the judge must take one of three courses of action: summon a preliminary hearing, specifying its purpose; await the final hearing; or notify the interested party in writing to respond to the defence.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">IV. Only in this case would the failure to raise an objection to the facts constituting an exception to those alleged by the head of the household result in the punitive effect of their admission by consent; there is no need for, nor is the production of evidence on these facts permitted, cf. the provisions of article 574, no. 2 of the Code of Civil Procedure.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">V. The Wage Guarantee Fund, managed by Social Security, guarantees the payment of wages, arrears of allowances, compensation and other employment-related claims when a company declares insolvency, goes into liquidation or enters a PER (Pre-Reorganisation Procedure), ensuring the payment of up to six months&rsquo; remuneration (capped at three times the minimum wage) for the last six months prior to the insolvency.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">VI. What is relevant for the classification as a common good is not the date on which the application for support was approved and these wage claims were paid by Social Security, in place of the insolvent employer, but rather the moment at which the entitlement to these claims arises.<\/span><\/i><span style=\"font-weight: 400;\">&rdquo;.<\/span><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jtrc.nsf\/8fe0e606d8f56b22802576c0005637dc\/db325d0735e1946580258dfe00342911?OpenDocument\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jtrc.nsf\/8fe0e606d8f56b22802576c0005637dc\/db325d0735e1946580258dfe00342911?OpenDocument<\/span><\/a><\/p>\n<p><b>Judgment of the Coimbra Court of Appeal, of May 28, Case no. 3538\/21.2T8VIS.C1: <\/b><span style=\"font-weight: 400;\">Simple bank guarantee. &laquo;On first demand&raquo; guarantee. Interest in arrears from the date of service of the summons.<\/span><\/p>\n<p><b>Summary:&nbsp;<\/b><\/p>\n<p><span style=\"font-weight: 400;\">&ldquo;<\/span><i><span style=\"font-weight: 400;\">I &ndash; A simple bank guarantee differs from a bank guarantee &laquo;on first demand&raquo; in that, in the former, the parties merely provide for the guarantor&rsquo;s obligation to be independent of the existence, validity or defences available against the claim, allowing only defences specific to the guarantee relationship to be raised, whereas in the latter such a demonstration is dispensed with, a simple demand being sufficient to trigger immediate and unquestioning fulfilment, subject to exceptional circumstances such as a breach of public policy or public morality, manifest fraud or an abuse of rights.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">II &ndash; The guarantor is liable for the payment of default interest from the moment they are formally summoned by the court to fulfil the obligation, which coincides with the service of the summons, at which point the debtor is deemed to be in default; the accrual of interest could only commence on the date of the judgment ordering payment if we were dealing with a decision awarding damages, which is not the case, as the debt to which the bank guarantee relates is a monetary debt.<\/span><\/i><span style=\"font-weight: 400;\">&rdquo;.<\/span><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jtrc.nsf\/8fe0e606d8f56b22802576c0005637dc\/93b821e42438281d80258e1300475198?OpenDocument\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jtrc.nsf\/8fe0e606d8f56b22802576c0005637dc\/93b821e42438281d80258e1300475198?OpenDocument<\/span><\/a><\/p>\n<\/div><div id=\"ju4\" class=\"x-text offset-anchor\" style=\"\"><p><strong>III.4. Administrative and Tax Courts<\/strong><\/p>\n<p><b>Judgment of the Supreme Administrative Court, of May 13, Case no. 090\/21.2BELRS<\/b><span style=\"font-weight: 400;\">: Contribution on the banking sector. Branch of a foreign company. Principle of equivalence.<\/span><\/p>\n<p><b>Summary:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">&ldquo;<\/span><i><span style=\"font-weight: 400;\">The articles 2, 3 and 4 of the Banking Sector Contribution Regime (CSB), as amended by Law no. 7-A\/2016, of March 30, in so levying the contribution on branches in Portugal of credit institutions with their principal and effective head office outside national territory, are not unconstitutional on the grounds of a breach of the principle of equivalence.<\/span><\/i><span style=\"font-weight: 400;\">&rdquo;.<\/span><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jsta.nsf\/35fbbbf22e1bb1e680256f8e003ea931\/01b3a48fe2b632de80258e020037128b?OpenDocument\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jsta.nsf\/35fbbbf22e1bb1e680256f8e003ea931\/01b3a48fe2b632de80258e020037128b?OpenDocument<\/span><\/a><\/p>\n<p><b>Judgment of the Supreme Administrative Court, of May 21, Case no. 0189\/22.8BFUN.SA1<\/b><span style=\"font-weight: 400;\">: Foundation. Extinction. Jurisdiction. Hearing of the interested party. Error in the findings of fact.<\/span><\/p>\n<p><b>Summary:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">&ldquo;<\/span><i><span style=\"font-weight: 400;\">I &ndash; Pursuant to article 35, no. 2 of the Framework Law on Foundations (LQF), the authority to wind up private foundations is determined by the authority to recognise them, and the holding &ndash; and exercise &ndash; of both powers are inseparable.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">II - Pursuant to article 122, no. 2 of the Code of Administrative Procedure (CPA), the law does not require that the interested party be provided with the full content of all elements of the administrative proceedings, but only those that prove indispensable to understanding the proposed decision.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">III &ndash; Where they take the form of provisional measures, the special measures provided for in article 37 of the LQF are not subject to a prior hearing of the interested parties, and the provisions of article 89, no. 2 of the CPA apply to them in the alternative.&rdquo;.<\/span><\/i><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jsta.nsf\/35fbbbf22e1bb1e680256f8e003ea931\/3b273e1021e5940280258dff003a57de?OpenDocument\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jsta.nsf\/35fbbbf22e1bb1e680256f8e003ea931\/3b273e1021e5940280258dff003a57de?OpenDocument<\/span><\/a><\/p>\n<\/div><div id=\"ju5\" class=\"x-text offset-anchor\" style=\"\"><p><strong>III.5. <b>Centre for Administrative Arbitration<\/b><\/strong><\/p>\n<p><b>Arbitration Decision of the Centre for Administrative Arbitration, of May 19, Case no. 23\/2026-T: <\/b><span style=\"font-weight: 400;\">VAT. Reduced rate. Item 2.23 of List I annexed to the VAT Code. Urban regeneration works. ARU and ORU.<\/span><\/p>\n<p><b>Summary:<\/b><\/p>\n<p><i><span style=\"font-weight: 400;\">&ldquo;I &ndash; In accordance with the principle that substance takes precedence over form, as recognised in the clear and extensive case-law of the Court of Justice of the European Union on VAT and enshrined, in particular, as a rule for the interpretation and application of tax legislation in article 11, no. 3 of the General Tax Law, priority must be given to the material truth and the economic substance of the facts.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">II - The legislature is indifferent to the manner in which the works contract is carried out, provided that it is situated &ldquo;in urban regeneration areas (critical areas for urban regeneration and redevelopment, zones of intervention by urban regeneration companies and others) delimited in accordance with the law or carried out within the scope of regeneration and redevelopment operations of recognised national public interest&rdquo;, which is the case here.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">III. In view of the facts established as proven &ndash; given that the ORU is a mere formality which adds nothing of substance to the ARU &ndash; the works in question must be classified as &ldquo;urban regeneration works&rdquo; for the purposes of applying the reduced rate of VAT, as, for the purposes of the interpretation advocated by the Tax Authority and upheld in the Supreme Administrative Court&rsquo;s unification judgment dated 26 March 2025, handed down in case no. 12\/24.9BALSB, these were urban regeneration areas for the purposes of applying the reduced VAT rate at the time of the facts, since the ORU, subsequently approved in its strategic framework, does not appear to alter anything of substance regarding the regeneration strategy or the framework of obligations for private individuals applying for licences to carry out regeneration works or any type of new licensing, adding nothing to the ARU.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">IV &ndash; In fact, according to the interpretation put forward by the Tax Authority (AT) and the aforementioned Supreme Administrative Court (STA) judgement standardising case-law, the legal framework does not impose any additional requirements beyond the existing ARU and ORU; for this reason, the discrimination practised by the AT in requiring prior approval of an ORU &ndash; even where the latter is limited to reproducing, in essence, the ARU, constitutes a breach of the principle that substance prevails over form, amounting to arbitrary and unlawful discrimination; the AT cannot draw a distinction where the legislator itself chose not to do so, on pain of undermining the coherence of the tax system, as well as the principle of tax legality laid down in Article 103(2) of the CRP, and furthermore the principles of justice, equality and tax proportionality.&rdquo;<\/span><\/i><\/p>\n<p><a href=\"https:\/\/caad.org.pt\/tributario\/decisoes\/view.php?l=MjAyNjA2MDIyMjIxMDgwLlAyM18yMDI2LVQgLSAyMDI2LTA1LTE5IC0gSlVSSVNQUlVERU5DSUEucGRm\"><span style=\"font-weight: 400;\">https:\/\/caad.org.pt\/tributario\/decisoes\/view.php?l=MjAyNjA2MDIyMjIxMDgwLlAyM18yMDI2LVQgLSAyMDI2LTA1LTE5IC0gSlVSSVNQUlVERU5DSUEucGRm<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<\/div><\/div><\/div><div id=\"\" class=\"x-container ju4 max width\" style=\"margin: 0px auto;padding: 0px;\"><\/div><\/div><div id=\"br\" class=\"x-section offset-anchor\" style=\"margin: 0px;padding: 0 0px 0px; background-color: transparent;\"><div id=\"\" class=\"x-container br1 max width\" style=\"margin: 0px auto;padding: 0px;\"><div class=\"x-column x-sm x-1-1\" style=\"padding: 0px;\"><div id=\"br1111\" class=\"x-text offset-anchor\" style=\"\"><p><strong>IV. BRIEFS<br>\n<\/strong><strong>IV.1. DOCTRINE<br>\n<\/strong><strong>IV.1.1.&nbsp; <\/strong><strong>Monographs and Periodicals<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Edgar Alexandre Martins Valente, <\/span><i><span style=\"font-weight: 400;\">Ocupa&ccedil;&atilde;o Ilegal de Im&oacute;veis<\/span><\/i><span style=\"font-weight: 400;\">, Almedina, May 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Daniel Bessa de Melo, <\/span><i><span style=\"font-weight: 400;\">O Abuso do Direito no C&oacute;digo Civil Portugu&ecirc;s<\/span><\/i><span style=\"font-weight: 400;\">, Almedina, May 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mariana Lopes da Costa, <\/span><i><span style=\"font-weight: 400;\">O Contrato de Cr&eacute;dito ao Consumo<\/span><\/i><span style=\"font-weight: 400;\">, Almedina, May 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nuno Nogueira Pinto, <\/span><i><span style=\"font-weight: 400;\">Branqueamento de Capitais<\/span><\/i><span style=\"font-weight: 400;\">, Almedina, May 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Maria Elisabete Gomes Ramos, <\/span><i><span style=\"font-weight: 400;\">Direito Comercial e das Sociedades Entre Empresas e o Mercado<\/span><\/i><span style=\"font-weight: 400;\">, Almedina, May 2026.<\/span><\/p>\n<\/div><\/div><\/div><div id=\"\" class=\"x-container br11 max width\" style=\"margin: 0px auto;padding: 0px;\"><div class=\"x-column x-sm x-1-1\" style=\"padding: 0px;\"><div id=\"br222\" class=\"x-text offset-anchor\" style=\"\"><p><strong>IV.1.2. <\/strong><strong>Generic Guidelines &amp; Cia<\/strong><\/p>\n<p><b>Circular Letter no. 25111\/2026, of May 12, by Order of the Sub-Director General of the Value Added Tax Area<\/b><\/p>\n<p><b>Subject: <\/b><span style=\"font-weight: 400;\">VAT refunds. Decree-Law no. 84\/2017, of July 21.<\/span><\/p>\n<p><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Oficio-circulado-25111-2026.pdf\"><span style=\"font-weight: 400;\">https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Oficio-circulado-25111-2026.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Circular Letter no. 40130\/2026, of May 19, by Order of the Sub-Director General of the Wealth Tax Area<\/b><\/p>\n<p><b>Subject: <\/b><span style=\"font-weight: 400;\">IUC. Proof of the Degree of Disability for Tax Purposes. Review of the Ruling.<\/span><\/p>\n<p><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Oficio-circulado-40130-2026.pdf\"><span style=\"font-weight: 400;\">https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Oficio-circulado-40130-2026.pdf<\/span><\/a><\/p>\n<p><strong>&nbsp;<\/strong><\/p>\n<\/div><\/div><\/div><div id=\"\" class=\"x-container br2 max width\" style=\"margin: 0px auto;padding: 0px;\"><div class=\"x-column x-sm x-1-1\" style=\"padding: 0px;\"><div id=\"br2\" class=\"x-text offset-anchor\" style=\"\"><p><strong>IV.2. Miscellaneous<br>\n<\/strong><strong>IV.2.1. Bulletin of Labour and Employment<br>\n<\/strong><\/p>\n<p><b>Collective Agreement, BTE no. 20, of May 29: <\/b><span style=\"font-weight: 400;\">Collective agreement between the National Association of Dairy Manufacturers (ANIL) and others, and the Union of Professionals in the Dairy, Food, Agriculture, Office, Retail, Services, Road Transport, Metalworking, Metallurgy, Construction and Timber Sectors &ndash; Salary adjustment and other matters.<\/span><\/p>\n<p><a href=\"https:\/\/bte.gep.mtsss.gov.pt\/completos\/2026\/bte20_2026.pdf\"><span style=\"font-weight: 400;\">https:\/\/bte.gep.mtsss.gov.pt\/completos\/2026\/bte20_2026.pdf<\/span><\/a><\/p>\n<\/div><div id=\"br12\" class=\"x-text offset-anchor\" style=\"\"><p><strong>IV.2.2. Economics, Finance and Taxation<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">The Council of Ministers, meeting on 14 de May, 2026, approved a legislative proposal to reform labour legislation, which aims to introduce greater flexibility in order to boost competitiveness, productivity and wages, strengthen workers&rsquo; rights and safeguards, revitalise collective bargaining and better reconcile the right to strike with other fundamental rights.<\/span><\/p>\n<p><a href=\"https:\/\/portugal.gov.pt\/gc25\/governo\/comunicados-do-conselho-de-ministros\/comunicado-do-conselho-de-ministros-de-14-maio-2026\"><span style=\"font-weight: 400;\">https:\/\/portugal.gov.pt\/gc25\/governo\/comunicados-do-conselho-de-ministros\/comunicado-do-conselho-de-ministros-de-14-May-2026<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Council of Ministers, meeting on 21 de May, 2026, approved a legislative proposal establishing a legal framework, through the transposition of Directive (EU) 2023\/1544, for the access, preservation and collection of electronic evidence in criminal proceedings. The legislation strengthens the State&rsquo;s capacity to combat cybercrime and reduce impunity in the digital sphere. Specifically, it provides for an obligation on digital service providers operating in the EU to designate an establishment or legal representative to respond to court orders; the establishment of fast-track procedures for preserving and handing over electronic data; the conferral of powers in this area on ANACOM and the Public Prosecutor&rsquo;s Office; and the creation of a system of penalties involving heavy fines and additional sanctions in the event of non-compliance.<\/span><\/p>\n<p><a href=\"https:\/\/portugal.gov.pt\/gc25\/governo\/comunicados-do-conselho-de-ministros\/comunicado-do-conselho-de-ministros-de-21-May-2026\"><span style=\"font-weight: 400;\">https:\/\/portugal.gov.pt\/gc25\/governo\/comunicados-do-conselho-de-ministros\/comunicado-do-conselho-de-ministros-de-21-May-2026<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">The Council of Ministers, meeting on 29 de May, 2026, approved a legislative proposal to amend the Electronic Communications Law (LCE), with a view to strengthening the security and reliability of electronic communications and protecting users against abusive practices, such as the spoofing of telephone numbers and message identifiers. The legislation sets out new obligations for companies providing communications services, requiring them to adopt mechanisms to detect and combat fraud, including the blocking or anonymisation of fraudulent messages or those containing misleading links. The proposal also makes it compulsory to identify users of prepaid mobile phone cards and provides for the possibility of installing mobile signal jammers in prisons, thereby strengthening security measures.<\/span><\/p>\n<p><a href=\"https:\/\/portugal.gov.pt\/gc25\/governo\/comunicados-do-conselho-de-ministros\/comunicado-do-conselho-de-ministros-de-29-de-maio-de-2026\"><span style=\"font-weight: 400;\">https:\/\/portugal.gov.pt\/gc25\/governo\/comunicados-do-conselho-de-ministros\/comunicado-do-conselho-de-ministros-de-29-de-May-de-2026<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><strong>&nbsp;<\/strong><\/p>\n<\/div><div id=\"ip\" class=\"x-text offset-anchor\" style=\"\"><p><strong>IV.2.3. Industrial Property <\/strong><\/p>\n<p><span style=\"font-weight: 400;\">On 8 May, the data on the annual trends in industrial property rights over the last decade and on industrial property rights in force as of 31 December 2025 were published. The number of applications for national inventions in 2025 showed an increase (1.170) compared with 2024 (952). The year 2015 remains the year with the highest number of applications (1.178), followed by 2025, which recorded very similar figures, and 2020, when the number of applications also exceeded 1,000 (1.124).<\/span><\/p>\n<p><a href=\"https:\/\/inpi.justica.gov.pt\/Noticias-do-INPI\/Evolucao-anual-dos-Direitos-de-Propriedade-Industrial-e-Direitos-em-Vigor\"><span style=\"font-weight: 400;\">https:\/\/inpi.justica.gov.pt\/Noticias-do-INPI\/Evolucao-anual-dos-Direitos-de-Propriedade-Industrial-e-Direitos-em-Vigor<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">On 14 May, provisional statistics were published on applications for and grants of Industrial Property Rights (IPR), updated to April 2026. In the first four months of 2026, 526 applications for national inventions were filed (an increase on the 316 applications filed in the same period the previous year). As regards grants, 51 national invention patents were granted between January and April 2026, compared with the 100 granted between January and April 2025, representing a decrease of 49 per cent.<\/span><\/p>\n<p><a href=\"https:\/\/inpi.justica.gov.pt\/Noticias-do-INPI\/Direitos-de-Propriedade-Industrial-janeiro-a-abril-2026\"><span style=\"font-weight: 400;\">https:\/\/inpi.justica.gov.pt\/Noticias-do-INPI\/Direitos-de-Propriedade-Industrial-janeiro-a-abril-2026<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<\/div><hr class=\"x-line e12687-e27 m9sf-0\"><div class=\"x-text x-content e12687-e28 m9sf-1\"><p>Legal notice:<br>\n<em>This publication was prepared by <a href=\"https:\/\/mgra.pt\/\">Mouteira Guerreiro, Rosa Amaral &amp; Associados, Sociedade de Advogados, SP RL<\/a><\/em> (&ldquo;MGRA&rdquo;)<em>, which holds all the intellectual property rights inherent to it.&nbsp; In particular, its content is not intended to be, nor should it be understood as, replacement of the professional legal advice required for the taking of decisions and resolution of specific cases, nor does it constitute, is deemed to or will constitute <\/em><a href=\"https:\/\/mgra.pt\/\">MGRA<\/a> <em>in any obligation of any nature. The copying, alteration, reproduction, distribution, circulation and inclusion in other documents or quotations are prohibited unless previously authorized by <\/em>. Our law firm<em> expressly disclaims all liability for any possible damages caused by actions taken or not taken based on any or all the contents of this <\/em><em>publication. See our&nbsp;<a href=\"https:\/\/mgra.pt\/en\/terms-of-use\/\">terms and conditions<\/a><\/em><em>&nbsp;and&nbsp; privacy policy. For any further questions or to subscribe please contact <a href=\"mailto:e-legal@mgra.pt\">e-legal@mgra.pt<\/a><\/em><em>.<\/em><\/p>\n<p><\/p>\n<p><em>Automatic translation disclaimer: <br>\n<\/em><em>The original text of this publication is the Portuguese version. Translation into languages other than Portuguese is intended to assist the non-English-reading public. We provide the translation through the use of professional automated translation software, &nbsp;which is not perfect nor it can replace the human factor . As a result, some content may not be accurately translated due to both the limitations of the translation software state of the art and possible nuances in translating to a foreign language.<\/em><\/p>\n<p><em>No warranty of any kind, either expressed or implied, is made as to the accuracy, reliability, or correctness of any translation made from Portuguese into any other language. Any discrepancies or differences created in the translation are not binding and have no legal effect for compliance or enforcement purposes. <\/em><\/p>\n<p><em>&nbsp;<\/em><a href=\"https:\/\/mgra.pt\/\">MGRA<\/a><em> disclaims and will not accept any liability for damages or losses of any kind arising out of, or in connection with, the use or performance of the translated information, including but not limited to, damages or losses caused by reliance upon the accuracy of any such information.<\/em><\/p><\/div><\/div><\/div><\/div><div id=\"x-section-4\" class=\"x-section\" style=\"margin: 0px;padding: 45px 0px; background-color: transparent;\"><div id=\"\" class=\"x-container max width\" style=\"margin: 0px auto;padding: 0px;\"><div class=\"x-column x-sm x-1-1\" style=\"padding: 0px;\"><div class=\"x-entry-share\"><p>Refer to<\/p><div class=\"x-share-options\"><a href=\"#share\" data-x-element=\"extra\" data-x-params='{\"type\":\"tooltip\",\"trigger\":\"hover\",\"placement\":\"bottom\",\"title\":\"\",\"content\":\"\"}' class=\"x-share\" title=\"Share on Facebook\" onclick=\"window.open('http:\/\/www.facebook.com\/sharer.php?u=https%3A%2F%2Fe-legal-blawg.com%2Fen%2Fwp-json%2Fwp%2Fv2%2Fposts%2F12687%2F&amp;t=Legal+updates+in+Portugal+%26%238211%3B+May+2026', 'popupFacebook', 'width=650, height=270, resizable=0, toolbar=0, menubar=0, status=0, location=0, scrollbars=0'); return false;\"><i class=\"x-icon-facebook-square\" data-x-icon-b=\"&#61570;\"><\/i><\/a><a href=\"#share\" data-x-element=\"extra\" data-x-params='{\"type\":\"tooltip\",\"trigger\":\"hover\",\"placement\":\"bottom\",\"title\":\"\",\"content\":\"\"}' class=\"x-share\" title=\"Share on LinkedIn\" onclick=\"window.open('http:\/\/www.linkedin.com\/shareArticle?mini=true&amp;url=https%3A%2F%2Fe-legal-blawg.com%2Fen%2Fwp-json%2Fwp%2Fv2%2Fposts%2F12687%2F&amp;title=Legal+updates+in+Portugal+%26%238211%3B+May+2026&amp;summary=Legislative+updates+for+May+2026&amp;source=e%C2%AElegal', 'popupLinkedIn', 'width=610, height=480, resizable=0, toolbar=0, menubar=0, status=0, location=0, scrollbars=0'); return false;\"><i class=\"x-icon-linkedin-square\" data-x-icon-b=\"&#61580;\"><\/i><\/a><a href=\"mailto:?subject=Legal+updates+in+Portugal+%26%238211%3B+May+2026&amp;body=Here%20is%20an%20article%20I%20found%20interesting.%20https:\/\/e-legal-blawg.com\/en\/2026\/07\/20\/legal-updates-in-portugal-may-2026\/\" data-x-element=\"extra\" data-x-params='{\"type\":\"tooltip\",\"trigger\":\"hover\",\"placement\":\"bottom\",\"title\":\"\",\"content\":\"\"}' class=\"x-share email\" title=\"Share via Email\"><span><i class=\"x-icon-envelope-square\" data-x-icon-s=\"&#61849;\"><\/i><\/span><\/a><\/div><\/div><\/div><\/div><\/div><div id=\"elegalMenu\">\n\n<div id=\"menu_elegal_mob\">\n  <div><\/div>\n  <div><\/div>\n  <div><\/div>\n<\/div>\n\n<ul>\n  <li><a href=\"#ed\">I. EDITORIAL<\/a><\/li>\n  <li><a href=\"#le\">II. LEGISLATION<\/a><\/li>\n\n  <li><a href=\"#ju1\">III. CASE-LAW<\/a>\n    <ul>\n      <li><a href=\"#ju1\">III.1. Court of Justice of the European Union<\/a><\/li>\n      <li><a href=\"#ju2\">III.2. Constitutional Court<\/a><\/li>\n      <li><a href=\"#ju3\">III.3. Judicial Courts<\/a><\/li>\n      <li><a href=\"#ju4\">III.4. Administrative and Tax Courts<\/a><\/li>\n      <li><a href=\"#ju5\">III.5. Centre for Administrative Arbitration<\/a><\/li>\n    <\/ul>\n  <\/li>\n\n  <li><a href=\"#br1111\">IV. BRIEFS<\/a>\n    <ul>\n      <li><a href=\"#br1111\">IV.1. Doctrine<\/a>\n        <ul>\n          <li><a href=\"#br1111\">IV.1.1. Monographs and Periodicals<\/a><\/li>\n          <li><a href=\"#br222\">IV.1.2. General Guidelines &amp; Cia<\/a><\/li>\n        <\/ul>\n      <\/li>\n\n      <li><a href=\"#br2\">IV.2. Miscellaneous<\/a>\n        <ul>\n          <li><a href=\"#br2\">IV.2.1. Bulletin of Labour and Employment<\/a><\/li>\n          <li><a href=\"#br12\">IV.2.2. Economics, Finance and Taxation<\/a><\/li>\n          <li><a href=\"#ip\">IV.2.3. Industrial Property<\/a><\/li>\n        <\/ul>\n      <\/li>\n    <\/ul>\n  <\/li>\n\n<\/ul>\n\n<\/div><div id=\"x-section-5\" class=\"x-section\" style=\"margin: 0px;padding: 45px 0px; background-color: transparent;\"><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Legislative updates for May 2026<\/p>\n","protected":false},"author":1,"featured_media":12668,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22,1],"tags":[183,182,184,177,175,174,176],"class_list":["post-12687","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-e-legal19","category-uncategorized","tag-law-firm-portugal","tag-lawyers","tag-lawyers-portugal","tag-legal","tag-mgra","tag-mgra-advogados-2","tag-portugal"],"_links":{"self":[{"href":"https:\/\/e-legal-blawg.com\/en\/wp-json\/wp\/v2\/posts\/12687","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/e-legal-blawg.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/e-legal-blawg.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/e-legal-blawg.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/e-legal-blawg.com\/en\/wp-json\/wp\/v2\/comments?post=12687"}],"version-history":[{"count":19,"href":"https:\/\/e-legal-blawg.com\/en\/wp-json\/wp\/v2\/posts\/12687\/revisions"}],"predecessor-version":[{"id":12706,"href":"https:\/\/e-legal-blawg.com\/en\/wp-json\/wp\/v2\/posts\/12687\/revisions\/12706"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/e-legal-blawg.com\/en\/wp-json\/wp\/v2\/media\/12668"}],"wp:attachment":[{"href":"https:\/\/e-legal-blawg.com\/en\/wp-json\/wp\/v2\/media?parent=12687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/e-legal-blawg.com\/en\/wp-json\/wp\/v2\/categories?post=12687"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/e-legal-blawg.com\/en\/wp-json\/wp\/v2\/tags?post=12687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}