{"id":12761,"date":"2026-09-11T11:57:44","date_gmt":"2026-09-11T11:57:44","guid":{"rendered":"https:\/\/e-legal-blawg.com\/?p=12761"},"modified":"2026-09-11T11:57:44","modified_gmt":"2026-09-11T11:57:44","slug":"legal-updates-in-portugal-july-2026","status":"publish","type":"post","link":"https:\/\/e-legal-blawg.com\/en\/2026\/09\/11\/legal-updates-in-portugal-july-2026\/","title":{"rendered":"Legal updates in Portugal &#8211; July 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; <b>AMENDMENTS TO THE CODE OF CRIMINAL PROCEDURE, THE CRIMINAL CODE AND THE REGULATIONS ON COURT FEES; TRANSPOSITION OF DIRECTIVE (EU) 2024\/1260 ON THE RECOVERY AND FORFEITURE OF ASSETS<\/b><\/strong><\/p>\n<p><span style=\"font-weight: 400;\">The month of July was characterized, in <\/span><b>legislative terms<\/b><span style=\"font-weight: 400;\">, by the publication of <\/span><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14300\/0000300015.pdf\"><b>Law no. 34\/2026, of July 27<\/b><\/a><span style=\"font-weight: 400;\">, which amends the Code of Criminal Procedure, the Criminal Code and the Regulations on Court Fees, as well as the publication of <\/span><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14400\/0000300033.pdf\"><b>Law no. 37\/2026, of July 28<\/b><\/a><span style=\"font-weight: 400;\">, which transposes Directive (EU) 2024\/1260 on the recovery and forfeiture of assets, amending the Penal Code, the Code of Criminal Procedure, Law no. 5\/2002, of January 11, Law no. 45\/2011, of June 24, the Law on the Organisation of the Judicial System and Decree-Law no. 109-E\/2021, of December 9.<\/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 style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/12703\/0000200005.pdf\"><b>Resolution of the Council of Ministers no. 141-A\/2026, of July 3<\/b><\/a><span style=\"font-weight: 400;\">, which creates the &laquo;series 5&raquo; Treasury certificates and provides for the suspension of new subscriptions to the Treasury Savings Value Certificates;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/13600\/0002300051.pdf\"><b>Ordinance no. 298\/2026\/1, of July 16<\/b><\/a><span style=\"font-weight: 400;\">, which amends Ordinance no. 221\/2017, of July 21, approving the templates for the periodic VAT return, Annex R and the annexes relating to adjustments to fields 40 and 41, as well as the relevant instructions for completing them;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/13900\/0000300013.pdf\"><b>Law no. 33\/2026, of July 21<\/b><\/a><span style=\"font-weight: 400;\">, which transposes Directive (EU) 2023\/977 on the exchange of information between the law enforcement authorities of the Member States, and Directive (EU) 2023\/2123, amending Council Decision 2005\/671\/JHA as regards its alignment with Union rules on the protection of personal data, amends Law no. 52\/2003, of August 22, which enacts the law on combating terrorism, and repeals Law no. 74\/2009, of August 12, which approves the rules governing the exchange of data and information of a criminal nature between the authorities of the Member States;&nbsp;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14000\/0000700024.pdf\"><b>Ordinance no. 306\/2026\/1, of July 22<\/b><\/a><span style=\"font-weight: 400;\">, which introduces the eighth amendment to Ordinance no. 182\/2018, of June 22, regulating the working conditions of administrative employees not covered by specific collective agreements;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14600\/0001500020.pdf\"><b>Ordinance no. 318\/2026\/1, of July 30<\/b><\/a><span style=\"font-weight: 400;\">, which approves the tax assessment notice provided for in article 45(1)(c) of the Global Minimum Tax Regime (RIMG).&nbsp;<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Within the scope of recent <\/span><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=CELEX:62023CJ0209\"><b>jurisprudence<\/b><\/a><span style=\"font-weight: 400;\"> developments, it is worth highlighting the <\/span><b>Judgment of the Court (Fifth Chamber), of July 16, Case no. C-209\/23<\/b><span style=\"font-weight: 400;\">, in which the following was decided: <\/span><i><span style=\"font-weight: 400;\">&ldquo;Article 101 TFEU must be interpreted as precluding regulations adopted by an international sports federation governing the activity of sports agents, in so far as, first, the requirements contained in those regulations give rise to restrictions of competition, whether those restrictions are categorised as being by &lsquo;object&rsquo; or by &lsquo;effect&rsquo; and, second, those restrictions are not capable of satisfying the conditions set out in Article 101(3) TFEU for benefiting from an exemption from the prohibition laid down in Article 101(1) TFEU or, as regards requirements having the effect of restricting competition, those restrictions do not pursue a legitimate objective in the public interest in the light of which they appear to be appropriate, necessary and proportionate in the strict sense.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">- Article 102 TFEU must be interpreted as precluding regulations adopted by an international sports federation governing the activity of sports agents, where, first, that federation has binding rule-making power over a significant part of the relevant market and the requirements set out in those regulations are capable of constituting an abuse of a dominant position within the meaning of Article 102 TFEU, and, second, such requirements do not pursue a legitimate objective in the public interest in relation to which they appear to be adequate, necessary and proportionate in the strict sense, are not objectively necessary on account of specific and legitimate constraints, in particular of a legal, industrial or commercial nature, and do not generate efficiency gains benefiting consumers such as to offset the negative effects they entail for those consumers.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">- Article 56 TFEU must be interpreted as precluding regulations adopted by an international sports federation governing the activity of sports agents by means of rules which, first, restrict multiple representation by those agents; second, make obtaining the licence needed for the performance of certain transactions subject to the condition that those agents have not been the subject of certain criminal or disciplinary measures; third, make the grant of that licence subject to compliance with substantive provisions which prohibit, impede or render less attractive the exercise, by agents established in other Member States, of their right of freedom to provide services in the territory of a Member State; or, fourth, govern the possibility for certain players&rsquo; agents to approach new players with a view to representing them, where those different categories of rules are neither justified by a legitimate objective in the public interest nor proportionate to such an objective.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">- Point (f) of the first subparagraph of Article 6(1) of Regulation (EU) 2016\/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95\/46\/EC (General Data Protection Regulation), must be interpreted as precluding regulations adopted by an international sports federation governing the activity of sports agents, in so far as those regulations provide for the disclosure and publication, by that federation, first, of any sanctions imposed on agents and their clients and, second, of the details of all transactions involving those agents.&rdquo;.<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">Finally, in the scope of <\/span><a href=\"https:\/\/inpi.justica.gov.pt\/Noticias-do-INPI\/Relatorio-Estatistico-Anual-2025\"><b>Miscellaneous<\/b><\/a><span style=\"font-weight: 400;\">, we highlight the publication of the annual statistical report on Industrial Property Rights (IPR) for 2025 in Portugal.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In 2025, applications for the registration of trademarks, logos and other distinctive commercial signs rose by 7.9 per cent (23,229) compared with the same period in 2024 (21,534).&nbsp; As regards registrations, there was also a 5.5 per cent increase in the number of registrations granted in 2025 (18,630) compared with 2024 (17,661).<\/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. 286\/2026\/1, of July 3<\/b><span style=\"font-weight: 400;\">: Establishes the core structure of the Directorate-General for Solidarity and Social Security.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/12700\/0002300028.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/12700\/0002300028.pdf<\/span><\/a><\/p>\n<p><b>Declaration of Rectification no. 25-A\/2026\/1, of July 3<\/b><span style=\"font-weight: 400;\">: Amends Decree-Law No. 96\/2026, of May 4, which amends Decree-Law No. 113\/2013, of August 7, and transposes Delegated Directive (EU) 2024\/1262 on the protection of animals used for scientific purposes.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/12701\/0000200002.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/12701\/0000200002.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 286-A\/2026\/1, of July 3<\/b><span style=\"font-weight: 400;\">: Proceeds with the review and setting of the unit rates for the tax on petroleum and energy products.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/12702\/0000200003.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/12702\/0000200003.pdf<\/span><\/a><\/p>\n<p><b>Ordinance no. 286-B\/2026\/1, of July 3<\/b><span style=\"font-weight: 400;\">: It introduces the eighth amendment to Ordinance no. 224\/2015, dated July 27, which establishes the legal framework governing the prescription and dispensing of medications and health products and defines the information that must be provided to patients.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/12702\/0000400006.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/12702\/0000400006.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Resolution of the Council of Ministers no. 141-A\/2026, of July 3<\/b><span style=\"font-weight: 400;\">: Creates &laquo;series 5&raquo; Treasury certificates and orders the suspension of new subscriptions for the Treasury Savings Value Certificates.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/12703\/0000200005.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/12703\/0000200005.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 287\/2026\/1, of July 7<\/b><span style=\"font-weight: 400;\">: It proceeds with the second amendment to Ordinance no. 7-A\/2024, of January 5, with the aim of strengthening the system of payments on account to entities that issue transit tickets.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/12900\/0001200014.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/12900\/0001200014.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Decree-Law no. 134\/2026, of July 9<\/b><span style=\"font-weight: 400;\">: Amends the legal framework governing retail investment product packages and insurance-based investment products, as set forth in Annex II to Law no. 35\/2018, of July 20.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/13100\/0000200005.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/13100\/0000200005.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Decree-Law no. 136\/2026, of July 10<\/b><span style=\"font-weight: 400;\">: Amends Decree-Law no. 60\/2008, of March 27, which ensures the implementation of Regulation (EEC) no. 4045\/89 concerning controls by Member States of transactions that form part, directly or indirectly, of the financing system of the European Agricultural Guarantee Fund.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/13200\/0000200004.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/13200\/0000200004.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Decree-Law no. 139\/2026, of July 10<\/b><span style=\"font-weight: 400;\">: Amends Decree-Law no. 87-A\/2025, of July 25, which establishes the rules governing the organization and operation of the XXV Constitutional Government.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/13200\/0002000022.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/13200\/0002000022.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 294-A\/2026\/1, of July 10<\/b><span style=\"font-weight: 400;\">: It revises and sets the unit rates for the tax on petroleum and energy products.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/13201\/0000200003.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/13201\/0000200003.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Declaration of Rectification no. 26\/2026\/1, of July 13<\/b><span style=\"font-weight: 400;\">: Amends Decree-Law no. 97\/2026, of May 20, which, pursuant to the authorization granted by Law no. 9-A\/2026, of March 6, approves tax relief measures to promote the supply of housing.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/13300\/0001000011.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/13300\/0001000011.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 296-B\/2026\/1, of July 15<\/b><span style=\"font-weight: 400;\">: It proceeds with the second amendment to Ordinance no. 86-A\/2026\/1, of February 20, which regulated the extraordinary aid as provided for in Council of Ministers Resolution no. 17-A\/2026, of February 3, establishing the financial aid program resulting from the state of emergency caused by Storm &laquo;Kristin&raquo;.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/13501\/0000200003.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/13501\/0000200003.pdf<\/span><\/a><\/p>\n<p><b>Ordinance no. 298\/2026\/1, of July 16<\/b><span style=\"font-weight: 400;\">: Amendment to Ordinance no. 221\/2017, of July 21, which approves the forms for the periodic VAT return, Annex R, and the annexes for adjustments to fields 40 and 41, as well as the respective instructions for completing them.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/13600\/0002300051.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/13600\/0002300051.pdf<\/span><\/a><\/p>\n<p><b>Ordinance no. 301-A\/2026\/1, of July 17<\/b><span style=\"font-weight: 400;\">: It revises and sets the unit rates for the tax on petroleum and energy products.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/13701\/0000200003.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/13701\/0000200003.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Law no. 33\/2026, of July 21<\/b><span style=\"font-weight: 400;\">: Transposes Directive (EU) 2023\/977 on the exchange of information between law enforcement authorities of the Member States, and Directive (EU) 2023\/2123, which amends Council Decision 2005\/671\/JHA with regard to its alignment with Union rules on the protection of personal data, amends Law no. 52\/2003 of August 22, which enacts the Anti-Terrorism Law, and repeals Law no. 74\/2009, of August 12, which establishes the rules governing the exchange of criminal data and information between the authorities of the Member States.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/13900\/0000300013.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/13900\/0000300013.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 306\/2026\/1, of July 22<\/b><span style=\"font-weight: 400;\">: This amends, for the eighth time, Ordinance no. 182\/2018, of June 22, which regulates the working conditions of administrative employees not covered by specific collective bargaining agreements.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14000\/0000700024.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14000\/0000700024.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 314-B\/2026\/1, of July 24<\/b><span style=\"font-weight: 400;\">: It revises and sets the unit rates for the tax on petroleum and energy products.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14201\/0000600007.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14201\/0000600007.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Law no. 34\/2026, of July 27<\/b><span style=\"font-weight: 400;\">: Amends the Code of Criminal Procedure, the Penal Code, and the Regulations on Court Fees.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14300\/0000300015.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14300\/0000300015.pdf<\/span><\/a><\/p>\n<p><b>Law no. 35\/2026, of July 27<\/b><span style=\"font-weight: 400;\">: It sets forth the objectives, priorities, and guidelines of criminal policy for the 2026&ndash;2028 biennium, in accordance with Law no. 17\/2006, of May 23, which enacts the Framework Law on Criminal Policy.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14300\/0001600032.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14300\/0001600032.pdf<\/span><\/a><\/p>\n<p><b>Law no. 36\/2026, of July 27<\/b><span style=\"font-weight: 400;\">: Authorizes the Government to establish a single social benefit under the social security solidarity subsystem.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14300\/0003300036.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14300\/0003300036.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Declaration of Rectification no. 29-A\/2026\/1, of July 27<\/b><span style=\"font-weight: 400;\">: Amends Decree-Law no. 108\/2026, of May 29, which revises the rules governing the licensing of urban development projects and amends the legal framework for urban development and construction, as well as the legal framework for urban renewal.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14301\/0000200007.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14301\/0000200007.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Law no. 37\/2026, of July 28<\/b><span style=\"font-weight: 400;\">: Transposes Directive (EU) 2024\/1260 on the recovery and forfeiture of assets, amending the Penal Code, the Code of Criminal Procedure, Law no. 5\/2002, of January 11, Law no. 45\/2011, of June 24, the Law on the Organization of the Judicial System, and Decree-Law no. 109-E\/2021, of December 9.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14400\/0000300033.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14400\/0000300033.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Law no. 37-A\/2026, of July 28<\/b><span style=\"font-weight: 400;\">: Establishes the organisational structure of the Transparency Registry for Interest Representation and amends Law no. 5-A\/2026, of January 28.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14401\/0000200006.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14401\/0000200006.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 318\/2026\/1, of July 30<\/b><span style=\"font-weight: 400;\">: Approves the tax return provided for in article 45(1)(c) of the Global Minimum Tax Regime (RIMG).<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14600\/0001500020.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14600\/0001500020.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 320-C\/2026\/1, of July 31<\/b><span style=\"font-weight: 400;\">: Amends various ordinances establishing the support schemes provided for in Portugal&rsquo;s Strategic Plan for the Common Agricultural Policy (PEPAC Portugal) for the 2023&ndash;2027 period, in order to align the system for verifying compliance with obligations related to the Central Register of Beneficial Owners (RCBE).<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14702\/0001600029.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14702\/0001600029.pdf<\/span><\/a><\/p>\n<p><b>Ordinance no. 320-D\/2026\/1, of July 31<\/b><span style=\"font-weight: 400;\">: It revises and sets the unit rates for the tax on petroleum and energy products.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14703\/0000600007.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14703\/0000600007.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Decree-Law no. 155-B\/2026, of July 31<\/b><span style=\"font-weight: 400;\">: Amends Decree-Law no. 108\/2026, of May 29, by postponing its effective date.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14705\/0000200003.pdf\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/07\/14705\/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>Constitutional Court Ruling no. 711\/2026, of July 15, Case no. 359\/2024:<\/b><\/p>\n<p><i><span style=\"font-weight: 400;\">&ldquo;a) Not to declare unconstitutional the legal interpretation derived from the combined provisions of Articles 108, 109, 113(2)(x) and (pp), and 113(6) of the LCE in force at the time of the events, that is to say, Law No. 5\/2004 of 10 February, as amended by Law No. 15\/2016 of 17 June, Article 54(1) of the General Regime on Administrative Offences, and Articles 125, 126 and 241 of the Code of Criminal Procedure, to the effect that the administrative authority may require an entity, under threat of a penalty, to provide information which is used to establish the objective element of the offence;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">b) Not to declare unconstitutional the provision of Article 3(2) of the Framework Regime for Administrative Offences in the Communications Sector (Law No. 99\/2009 of 4 September), interpreted as meaning that it is not necessary to specifically identify the individual who committed the offence for it to be attributable to the legal person;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">c) Not to declare unconstitutional the normative interpretation resulting from the combined application of Article 3(2) of the Framework Regime for Administrative Offences in the Communications Sector (Law No 99\/2009 of 4 September), Article 8(1) of the General Regime for Administrative Offences and Article 14, (1) of the Criminal Code, to the effect that a legal person may be convicted of the intentional commission of an administrative offence subject to the RQCOSC regime without any fact relating to the intellectual and volitional elements of intent being attributed to the members of its governing bodies, holders of management and leadership positions, employees in the performance of their duties, agents or representatives, it being sufficient to attribute those elements directly to the legal person itself;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">d) Not to declare unconstitutional the normative interpretation resulting from the combined application of Article 113(6) of the LCE in force at the time of the facts, namely Law No. 5\/2004 of 10 February, as amended by Law No. 15\/2016 of 17 June, with Article 113(2)(x) of the same Law, interpreted as meaning that the adoption, by undertakings providing publicly available electronic communications networks or services, of habitual or standardised conduct resulting in a serious or very serious infringement constitutes an aggravating circumstance in relation to the basic offence;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">e) In all other respects, to dismiss the appeal as inadmissible; and, consequently,<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">f) To dismiss the appeal in the part on which it is admissible.&rdquo;.<\/span><\/i><\/p>\n<p><a href=\"https:\/\/www.tribunalconstitucional.pt\/tc\/acordaos\/20260591.html\"><span style=\"font-weight: 400;\">https:\/\/www.tribunalconstitucional.pt\/tc\/acordaos\/20260591.html<\/span><\/a><\/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. 591\/2026, of June 15, Case no. 1144\/25:<\/b><\/p>\n<p><i><span style=\"font-weight: 400;\">&ldquo;Accordingly, and on these grounds, it is hereby decided:<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">a) Not to declare unconstitutional the provisions set out in Article 61(1)(d), Article 125 and Article 126(1) and (2)(a), all of the Code of Criminal Procedure, interpreted as meaning that &lsquo;inspection reports and tax-relevant documents obtained in the course of a tax inspection procedure &ndash; the legal framework of which provides for cooperation between the tax authorities and private individuals and which is carried out whilst a criminal investigation concerning the person under inspection is pending &ndash; may be used as evidence in criminal tax proceedings&rsquo;;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">b) To dismiss in this respect the appeals lodged by A., B., C., D., E., F., Unipessoal, Lda. and G.;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">c) In all other respects, not to consider the subject-matter of the appeal.&rdquo;.<\/span><\/i><\/p>\n<p><a href=\"https:\/\/www.tribunalconstitucional.pt\/tc\/acordaos\/20260591.html\"><span style=\"font-weight: 400;\">https:\/\/www.tribunalconstitucional.pt\/tc\/acordaos\/20260591.html<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/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 July 7, Case no. 3408\/21.4T8GDM-F.P1.S1: <\/b><span style=\"font-weight: 400;\">Inventory. Divorce. Common property of the couple. Personal property. Improvements. Community of acquired property. Annulment of a judgment. Duty to state reasons. Powers of the Court of Appeal. Powers of the Supreme Court of Justice. Evidence. Discretionary assessment of evidence. Private document. Substantive rules of evidence. Prescribed evidence.<\/span><\/p>\n<p><b>Summary<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&ldquo;<\/span><i><span style=\"font-weight: 400;\">I &ndash; Pursuant to Article 1724(b) of the Civil Code, in the context of the regime of marital community of acquired property, &ldquo;property acquired by the spouses during the marriage, which is not excluded by law, forms part of the community.&rdquo;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">II - Such assets, which are presumed to be joint property unless the contrary is proved, must be listed in the inventory following the divorce, with a view to their division.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">III &ndash; This will not apply only if evidence is produced showing that such assets ceased to form part of the couple&rsquo;s joint estate on the date the divorce proceedings were brought, in accordance with the provisions of Article 1789 of the Civil Code.&rdquo;.<\/span><\/i><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jstj.nsf\/954f0ce6ad9dd8b980256b5f003fa814\/968b9a183a767bc080258e37004e437e?OpenDocument\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jstj.nsf\/954f0ce6ad9dd8b980256b5f003fa814\/968b9a183a767bc080258e37004e437e?OpenDocument<\/span><\/a><\/p>\n<p><b>Judgment of the Supreme Court of Justice, of July 13, Case no. 20140\/23.7T8LSB-A.L1-A.S1: <\/b><span style=\"font-weight: 400;\">Dilat&oacute;ria exception. Material jurisdiction. Public enterprise. Public limited company. Director. Dismissal. Fair cause. Resignation. Ordinary court. Civil proceedings. Applicable legal regime. Civil liability. Order to pay costs. Reversal. Remaining court fees.<\/span><\/p>\n<p><b>Summary<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&ldquo;<\/span><i><span style=\"font-weight: 400;\">I - The action seeking a declaration of the unlawfulness of the &lsquo;dismissal&rsquo; &ndash; the removal of a director of a state-owned public company organised as a public limited company &ndash; on the grounds of lack of justification &ndash; &lsquo;just cause&rsquo; &ndash; and an order for compensation arising from that termination, as well as the payment of claims arising from the performance of the &lsquo;employment relationship&rsquo; &mdash; the administrative relationship &mdash; falls within the jurisdiction of the ordinary courts (Articles 64 and 65 of the Code of Civil Procedure; Article 40(1), Article 117(1)(a) (&lsquo;central civil court&rsquo;) and Article 130(1) of the Law on the Organisation of the Judiciary; 23(2) of the RJSPE)<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">II - Members of the governing bodies of public enterprises (including state-owned companies) have the status and standing of public sector managers (Articles 21 of the RJSPE; Articles 1 and 3 of the EGP), appointed, in particular, in accordance with Article 13 of the EGP and subject to the private company law regime of the CSC in all matters not specifically regulated and to the extent that they are consistent with the CSC (Article 40 of the EGP).<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">III - Between the person appointed as a public sector managers of a public limited company (limited liability company), who accepts the appointment, which is (now) registered and published in accordance with Article 391(2) of the CSC and Article 3(1)(m), Article 5(1)(c), and Article 70(1)(a) and (2) of the Commercial Register Regulations (CRgCom). (and Article 61 of the RJSPE) and the publicly owned company, a legal relationship of administration is established, of an organisational and corporate nature, arising from unilateral legal-administrative acts (ministerial resolutions) or private-law acts, involving the assumption of a legal position or status which encompasses, as a complex and functional legal relationship, powers, obligations, ties and constraints specific to the status and function or office of a company director, derived from the provisions set out and elaborated in the Law, the articles of association, the &lsquo;internal&rsquo; administrative regulations, and the management or administration contracts &ndash; in this case, the &lsquo;management contract&rsquo; provided for in Article 18 of the EGP &ndash; and in the resolutions of other corporate bodies (beginning with the shareholders&rsquo; resolutions or a shareholder&rsquo;s decision regarding day-to-day management), with the specific features and limitations inherent to the public business sector as regards the board of directors.<\/span><\/i><span style=\"font-weight: 400;\">&rdquo;.<\/span><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jstj.nsf\/954f0ce6ad9dd8b980256b5f003fa814\/e530b3a952d14dd580258e3600461c25?OpenDocument\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jstj.nsf\/954f0ce6ad9dd8b980256b5f003fa814\/e530b3a952d14dd580258e3600461c25?OpenDocument<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Judgment of the Supreme Court of Justice, of July 21, Case no. 2\/22.6GMLSB-E.S1<\/b><span style=\"font-weight: 400;\">: Habeas corpus. Pre-trial detention. Unlawful detention. Deadline. Detention. First judicial hearing of a detained defendant. Coercive measures. Exceptional complexity. Specific review of constitutionality. 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;\">- The habeas corpus provision, which has its constitutional basis in Article 31 of the CRP and is set out in Articles 220 to 224 of the CPP, constitutes a specific and expeditious mechanism for guaranteeing the right to liberty, which is autonomous in nature and distinct from an appeal, and whose subject matter is not a judicial decision, but the very current state of unlawful deprivation of liberty itself, reserved for situations of abuse of power or gross error expressly provided for by law.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">II - The starting point (dies a quo) for calculating the maximum periods of pre-trial detention laid down in Article 215 of the Code of Criminal Procedure corresponds to the date on which the court order imposing that coercive measure is issued, and not to the time of the arrest that preceded it; this interpretation has been the consistent and established case law of the Supreme Court of Justice for over two decades.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">III &ndash; The period of detention prior to the order imposing pre-trial detention is not taken into account when calculating those time limits; rather, it is taken into account for the purposes of the reduction in sentence provided for in Article 80 of the Criminal Code.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">IV - Such interpretation of Articles 215 and 217 of the Code of Criminal Procedure is not constitutionally objectionable, in accordance with the case-law of the Constitutional Court (Judgments Nos. 61\/2023, 1129\/2025 and 129\/2026), which does not require detention and pre-trial detention to be treated as a single category, as they constitute distinct procedural realities, each with its own basis, purpose and legal regime.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">V &ndash; The question of whether detention may be maintained, without being subject to a maximum time limit, between the first judicial interrogation carried out within 48 hours and the order imposing the coercive measure relates solely to the regime of detention &mdash; the assessment of which, in habeas corpus proceedings, falls within the remit of the investigating judge (Article 220 of the Code of Criminal Procedure) &mdash; and not to the regime of pre-trial detention, which falls outside the scope of the Supreme Court of Justice&rsquo;s jurisdiction.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">VI - A case-by-case assessment of the (un)justification for extending detention in the specific case falls outside the scope of a habeas corpus order; such an order cannot, in the guise of a normative question of constitutionality, become a remedy functionally akin to an appeal for constitutional protection, which is alien to the model of diffuse review (Article 204 of the CRP) and concrete\/concentrated review (Article 280 of the CRP).<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">VII &ndash; Given that pre-trial detention was ordered by a ruling of 28 July 2025, and given that the maximum period applicable during the investigation phase of a case declared to be of exceptional complexity is 1 (one) year [Article 215(1)(a), (2), (3) and (4) of the Code of Criminal Procedure], that period will only expire on 28 July 2026 and has not yet been exceeded; consequently, the present application must be dismissed for lack of sufficient grounds.<\/span><\/i><span style=\"font-weight: 400;\">&rdquo;.<\/span><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jstj.nsf\/954f0ce6ad9dd8b980256b5f003fa814\/2584fad78ce1adb680258e4400303991?OpenDocument\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jstj.nsf\/954f0ce6ad9dd8b980256b5f003fa814\/2584fad78ce1adb680258e4400303991?OpenDocument<\/span><\/a><\/p>\n<p><b>Judgment of the Lisbon Court of Appeal, of July 9, Case no. 6858\/23.8T8LSB.L1-6<\/b><span style=\"font-weight: 400;\">:<\/span> <span style=\"font-weight: 400;\">Homebanking. Liability. Burden of proof.<\/span><\/p>\n<p><b>Summary:&nbsp;<\/b><\/p>\n<p><span style=\"font-weight: 400;\">&ldquo;<\/span><i><span style=\"font-weight: 400;\">1. As Homebanking is a service provided by the Bank to the Customer, it is the Bank&rsquo;s responsibility to ensure the security of the service and that the customer can rely on it; furthermore, the customer must use this service in accordance with the security rules communicated to them by the Bank and those which, according to generally accepted standards, the average user knows must be observed.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">2. Given that only the bank possesses the necessary mechanisms to ensure the operational capability of the complex IT system it uses and the regularity of its operation, it is natural that the burden of proof should rest with it (i) to demonstrate that the payment orders given by the customer were duly authorised through the effective use of the authentication mechanisms made available, as well as having been correctly recorded and accounted for, and that their execution was free from any technical fault or deficiency in the service provided by the payment service provider or, alternatively, (ii) the burden of proving that the user acted negligently, with gross negligence or fraudulently (Article 70 of the RJSPME).<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">3. In principle, accessing a webpage via a Google search, using settings identical to those of the Defendants, cannot, in itself, be regarded as inexcusable negligence.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">4. The evidence provided by the Bank that the payment transaction was authenticated, recorded and accounted for does not, in itself, prove that the payment transaction was authorised by the payer, as such authorisation presupposes the proper and acceptable functioning of the payment system, as an act of will on the part of its user, which is not the case in a situation such as that in the present case.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">5. Considering the transaction to be unauthorised, pursuant to Article 113(3) of the RJSPME, the Defendant may only be exempted from liability by proving that the Claimant failed, either wilfully or through gross negligence, to fulfil one or more of the obligations set out in Article 110 of the RJSPME.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">6. Accessing a webpage via a Google search, which has a layout identical to that of the Defendants &ndash; but with an address entirely different from that of the Defendant and not liable to be confused with it, combined with the entry of a code received to effect a transfer of &euro;15,000.00, when the Claimant did not intend to make any transfer whatsoever, enables us to conclude that there was a gross and inexcusable lack of attention on the part of the Claimant.&rdquo;.<\/span><\/i><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jtrl.nsf\/33182fc732316039802565fa00497eec\/0cbff35fb0e3b25780258e37003288e9?OpenDocument\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jtrl.nsf\/33182fc732316039802565fa00497eec\/0cbff35fb0e3b25780258e37003288e9?OpenDocument<\/span><\/a><\/p>\n<p><b>Judgment of the Lisbon Court of Appeal, of July 14, Case no. 563\/07.0TYLSB-BM.L1-1<\/b><span style=\"font-weight: 400;\">: Partial apportionment schedule. Final apportionment schedule. Assignee creditor. Special property charge. Mortgage. Refund of overpayment.<\/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 final apportionment schedule must comply with the provisions set out in the judgement verifying and ranking the claims (the creditors and their respective claims identified therein, together with the corresponding ranking).<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">II. Once the debts of the insolvency estate have been paid, payment shall be made to claims secured by the proceeds of the sale of assets encumbered by security interests and, thereafter, to preferential claims (the latter to be paid &lsquo;at the expense of assets not subject to prevailing security interests&rsquo;); however, employment claims enjoying a special property privilege take precedence over mortgage claims.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">III. Payments made as part of a partial apportionment are conditional, as they relate to claims whose verification and ranking have not yet been carried out; they are processed within a &lsquo;framework&rsquo; that may be regarded as legally provisional, and to that extent may imply that, at the time of the final apportionment, adjustments will have to be made to ensure strict compliance with the provisions of the final ranking order, and that any amounts paid in excess will have to be returned to the insolvency estate.<\/span><\/i><span style=\"font-weight: 400;\">&rdquo;.<\/span><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jtrl.nsf\/33182fc732316039802565fa00497eec\/f1d4354d4410d16780258e3c003da711?OpenDocument\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jtrl.nsf\/33182fc732316039802565fa00497eec\/f1d4354d4410d16780258e3c003da711?OpenDocument<\/span><\/a><\/p>\n<p><b>Judgment of the Coimbra Court of Appeal, of July 3, Case no. 91\/26.4T8GRD.C1<\/b><span style=\"font-weight: 400;\">: Divorce proceedings without the consent of one of the spouses. Grounds. Litispendence. Nullity of the judgment.<\/span><\/p>\n<p><b>Summary:&nbsp;<\/b><\/p>\n<p><span style=\"font-weight: 400;\">&ldquo;<\/span><i><span style=\"font-weight: 400;\">1. Litispendence is a dilatory exception which presupposes the repetition of a case, characterised by the identity of the parties, the claim and the cause of action, whilst the previous case is still pending; its fundamental purpose is to prevent the court from being placed in the position of having to contradict or repeat a previous decision.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">2. The determination of lis pendens between two non-consensual divorce proceedings involving the same spouses requires the grounds for the claim to be identical; lis pendens does not arise if the proceedings are based on different grounds &ndash; see, e.g., one based on a breach of marital duties and the other on de facto separation for one year &ndash; and the mere coincidence of the parties and the claim for dissolution of the marriage is insufficient for the objection to be upheld.<\/span><\/i><span style=\"font-weight: 400;\">&rdquo;.<\/span><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jtrc.nsf\/8fe0e606d8f56b22802576c0005637dc\/3aa8a5ca2768785380258e4400330b8c?OpenDocument\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jtrc.nsf\/8fe0e606d8f56b22802576c0005637dc\/3aa8a5ca2768785380258e4400330b8c?OpenDocument<\/span><\/a><\/p>\n<p><b>Judgment of the Coimbra Court of Appeal, of July 9, Case no. 121\/26.0GBCNT-A.C1: <\/b><span style=\"font-weight: 400;\">Retention and preservation of traffic data and associated mobile phone location data. Implications of Constitutional Court Judgment No. 268\/2022. The existence of a suspect or a sufficiently identified individual.<\/span><\/p>\n<p><b>Summary:&nbsp;<\/b><\/p>\n<p><span style=\"font-weight: 400;\">&ldquo;<\/span><i><span style=\"font-weight: 400;\">1. Constitutional Court Judgment no. 268\/2022 declared the provisions of Articles 4 and 6 of Law no. 32\/2008, of July 17 to be unconstitutional, with general binding force, and the partial unconstitutionality of Article 9 of the same Act, whilst not addressing Articles 187 and 189 of the Code of Criminal Procedure, the applicability of which was not affected by that decision.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">2. Article 189(2) of the Code of Criminal Procedure is not limited to the interception and recording of communications in real time, but also covers access to traffic data and mobile phone location data retained or stored by electronic communications operators, even where such data relates to past communications.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">3. The retention of traffic data under Article 6 of Law no. 41\/2004, of August 18 does not, in the abstract, preclude the possibility of its use as evidence in criminal proceedings, provided that the conditions laid down in Article 189 of the Code of Criminal Procedure are met.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">4. The collection of traffic and mobile phone location data under Article 189(2) of the Code of Criminal Procedure presupposes the existence of a suspect or a sufficiently identified individual, in accordance with Article 187(4)(a), read in conjunction with Article 1(1)(e), both of the same Code; the mere recording of individuals by video surveillance systems is not sufficient where there is no evidence to link them to specific users of electronic communications services.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">5. The procedure set out in Article 189(2) of the Code of Criminal Procedure cannot be used to identify, from an indeterminate group of users of electronic communications registered in specific BTS cells, the potential perpetrators of a crime, as it is a means of obtaining evidence intended for the collection of evidence relating to suspects who have already been identified, and not for their initial identification.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">6. In the absence of a specific or sufficiently identified suspect, the collection of traffic data and mobile phone location data may not be authorised under Article 189(2) of the Code of Criminal Procedure.&rdquo;.<\/span><\/i><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jtrc.nsf\/8fe0e606d8f56b22802576c0005637dc\/0e7b186785bf099d80258e44003c85cb?OpenDocument\"><span style=\"font-weight: 400;\">&nbsp;https:\/\/www.dgsi.pt\/jtrc.nsf\/8fe0e606d8f56b22802576c0005637dc\/0e7b186785bf099d80258e44003c85cb?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 1 July, Case no. 02223\/21.0BEBRG<\/b><span style=\"font-weight: 400;\">: IRS. Tax transparency. Deductions. Tax collection.<\/span><\/p>\n<p><b>Summary:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">&ldquo;<\/span><i><span style=\"font-weight: 400;\">The deduction from personal income tax of a tax credit (in this case, SIFIDE II), which was generated within a company subject to the tax transparency regime, pursuant to Article 6 of the Corporation Tax Code, and subsequently allocated to the shareholder, is subject to the overall quantitative limits applicable to tax deductions, as provided for in Article 78(7) of the Personal Income Tax Code.<\/span><\/i><span style=\"font-weight: 400;\">&rdquo;.<\/span><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jsta.nsf\/35fbbbf22e1bb1e680256f8e003ea931\/19997676e212b44a80258e28005291e3?OpenDocument\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jsta.nsf\/35fbbbf22e1bb1e680256f8e003ea931\/19997676e212b44a80258e28005291e3?OpenDocument<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Judgment of the Supreme Administrative Court, of July 14, Case no. 0155\/24.9BESNT<\/b><span style=\"font-weight: 400;\">: State aid. Suspension of tax enforcement. Security. Proportionality. Principle of equality. Effective judicial protection.<\/span><\/p>\n<p><b>Summary:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">&ldquo;<\/span><i><span style=\"font-weight: 400;\">I - Although the CJEU does not entirely rule out the possibility of tax enforcement being suspended upon the provision of a guarantee, such a suspension is only compatible with the objective of recovering unlawful aid if the distortion of competition is entirely eliminated by the security provided, which is only the case if the sum corresponding to the amount of the unlawful aid and the related interest is rendered unavailable in the assets of the beneficiary of that aid.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">II &ndash; In the present case, the security offered &ndash; a surety &ndash; specifically undermines the ultimate objective of the immediate and effective recovery of the amount of aid deemed unlawful and the restoration of the situation that existed prior to its grant.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">III - The guarantee, as a legal obligation whereby a third party (the guarantor) personally undertakes an obligation to the creditor, pledging their assets to ensure the satisfaction of the creditor&rsquo;s claim against the debtor, does not constitute a guarantee that deprives the beneficiary (the party subject to enforcement) of the corresponding unlawful aid, which is the only situation in which the CJEU accepts that tax enforcement proceedings brought to recover such aid may be suspended.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">IV &ndash; The measure to recover unlawful aid only infringes the principle of proportionality if the amount the beneficiary is required to repay exceeds the discounted value of the aid received.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">V - The recovery of unlawful aid, in accordance with the terms set out by the CJEU, is the means of eliminating the market advantage gained through the granting of unlawful aid over other competitors, thereby restoring the situation that existed prior to the granting of the aid; this is not the case with regard to other tax liabilities which are not based on, or grounded in, those decisions of the European Commission.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">VI &ndash; The right to effective judicial protection is not an absolute right. In this case, the nature of the admissible safeguards is subject to a limitation justified by the objective pursued by European legislation on the recovery of unlawful State aid.&rdquo;.<\/span><\/i><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jsta.nsf\/35fbbbf22e1bb1e680256f8e003ea931\/72d0935b91bb36f280258e34005ac16b?OpenDocument\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jsta.nsf\/35fbbbf22e1bb1e680256f8e003ea931\/72d0935b91bb36f280258e34005ac16b?OpenDocument<\/span><\/a><\/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>Santos Justo, <\/span><i><span>Introdu&ccedil;&atilde;o ao Estudo do Direito<\/span><\/i><span>, Petrony editora, July 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ant&oacute;nio Barreto Menezes Cordeiro, Cordeiro, Antonio Barreto Menez, <\/span><i><span style=\"font-weight: 400;\">Do Levantamento da Personalidade Coletiva - Subsidiariedade, Modalidades e Sistematiza&ccedil;&atilde;o<\/span><\/i><span style=\"font-weight: 400;\">, Vida Econ&oacute;mica, July 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">J&eacute;ssica Barbosa, <\/span><i><span style=\"font-weight: 400;\">Direito Banc&aacute;rio Digital - (Des)responsabilidade Banc&aacute;ria vs Neglig&ecirc;ncia do Cliente<\/span><\/i><span style=\"font-weight: 400;\">, Editora d' Ideias, July 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Anabela Susana de Sousa Gon&ccedil;alves, <\/span><i><span style=\"font-weight: 400;\">Entre a Honra e a Liberdade de Express&atilde;o e Informa&ccedil;&atilde;o - Desafios (trans)nacionais &agrave; Responsabilidade Civil por Viola&ccedil;&atilde;o Online dos Direitos de Personalidade<\/span><\/i><span style=\"font-weight: 400;\">, Almedina, July 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Jo&atilde;o Pacheco de Amorim, <\/span><i><span style=\"font-weight: 400;\">A Extin&ccedil;&atilde;o Antecipada das Parcerias P&uacute;blico-Privadas Locais - Em Especial, o Resgate das Concess&otilde;es e a Apropria&ccedil;&atilde;o P&uacute;blica do Capital Privado nas Sociedades Delegat&aacute;rias de Servi&ccedil;os<\/span><\/i><span style=\"font-weight: 400;\">, Almedina, July 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 no. 4\/2026, of July 27, by Order of the General Director from the Directorate of Valuation Services and the IMI<\/b><\/p>\n<p><b>Subject: <\/b><span style=\"font-weight: 400;\">Wind Farms \/ Wind Power Stations and Solar Power Stations. Valuation and IMI Taxation.<\/span><\/p>\n<p><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Circular_4_2026.pdf\"><span style=\"font-weight: 400;\">https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Circular_4_2026.pdf<\/span><\/a><\/p>\n<p><b>Circular Letter no. 20293\/2026, of July 15, by Order of the Sub-Director General of the Corporate Income Tax Services Directorate<\/b><\/p>\n<p><b>Subject: <\/b><span style=\"font-weight: 400;\">IRC. Municipal Surcharge Rates Applicable to Taxable Profit for Corporate Income Tax Purposes for the 2025 Tax Year.<\/span><\/p>\n<p><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Oficio-circulado-20293-2026.pdf\"><span style=\"font-weight: 400;\">https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Oficio-circulado-20293-2026.pdf<\/span><\/a><\/p>\n<p><b>Circular Letter no. 25118\/2026, of July 22, by Order of the Sub-Director General of the Value Added Tax Services Directorate<\/b><\/p>\n<p><b>Subject: <\/b><span style=\"font-weight: 400;\">VAT. Scheme for the partial refund of an amount equivalent to the VAT incurred by individuals on building works for their own permanent residence.<\/span><\/p>\n<p><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Oficio-Circulado-25118-2026.pdf\"><span style=\"font-weight: 400;\">https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Oficio-Circulado-25118-2026.pdf<\/span><\/a><\/p>\n<p><b>Circular Letter no. 25119\/2026, of July 22, by Order of the Sub-Director General of the Value Added Tax Services Directorate<\/b><\/p>\n<p><b>Subject: <\/b><span style=\"font-weight: 400;\">Amendments to the periodic VAT return introduced by Ordinance No. 298\/2026\/1 of 16 July. Amendments with effect from 1 July 2026.<\/span><\/p>\n<p><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Oficio-Circulado-25119-2026.pdf\"><span style=\"font-weight: 400;\">https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Oficio-Circulado-25119-2026.pdf<\/span><\/a><\/p>\n<p><b>Circular Letter no. 25120\/2026, of July 28, by Order of the Sub-Director General of the Value Added Tax Services Directorate<\/b><\/p>\n<p><b>Subject: <\/b><span style=\"font-weight: 400;\">Procedures for correcting invoices and settling tax liabilities.<\/span><\/p>\n<p><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Ofcio-circulado-25120-2026.pdf\"><span style=\"font-weight: 400;\">https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Ofcio-circulado-25120-2026.pdf<\/span><\/a><\/p>\n<p><b>Circular Letter no. 55004\/2026, of July 31, by Order of the Director of the Large Taxpayers Unit<\/b><\/p>\n<p><b>Subject: <\/b><span style=\"font-weight: 400;\">RIMG. Exchange rates for the settlement of the supplementary tax due in Portugal for the 2024 tax year.<\/span><\/p>\n<p><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Oficio-circulado-55004-2026.pdf\"><span style=\"font-weight: 400;\">https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Oficio-circulado-55004-2026.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 Contract, BTE no. 25, July 8: <\/b><span style=\"font-weight: 400;\">Collective contract between APECA &ndash; the Portuguese Association of Accounting and Management Firms &ndash; and the Service Sector Workers&rsquo; Union &ndash; SITESE &ndash; Salary adjustments and other matters.<\/span><\/p>\n<p><a href=\"https:\/\/bte.dgcp.mtsss.gov.pt\/completos\/2026\/bte25_2026.pdf\"><span style=\"font-weight: 400;\">https:\/\/bte.dgcp.mtsss.gov.pt\/completos\/2026\/bte25_2026.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Collective Contract, BTE no. 26, July 15: <\/b><span style=\"font-weight: 400;\">Collective contract between ANEFA &ndash; the National Association of Forestry, Agricultural and Environmental Companies &ndash; and SETAAB &ndash; the National Union of Workers in Agriculture, Forestry, Fisheries, Tourism, the Food and Beverage Industries and Related Sectors &ndash; global review.<\/span><\/p>\n<p><a href=\"https:\/\/bte.dgcp.mtsss.gov.pt\/completos\/2026\/bte26_2026.pdf\"><span style=\"font-weight: 400;\">https:\/\/bte.dgcp.mtsss.gov.pt\/completos\/2026\/bte26_2026.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Extension Ordinance, BTE no. 27, July 22:<\/b><span style=\"font-weight: 400;\"> Extension ordinance of the collective contract between the Bragan&ccedil;a Trade, Industry and Services Association (ACISB) and others, and the Independent Trade Union of Workers in Commerce, Offices, Services, Catering and Beverages (SITCES) and others.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&nbsp;<\/span><a href=\"https:\/\/bte.dgcp.mtsss.gov.pt\/completos\/2026\/bte27_2026.pdf\"><span style=\"font-weight: 400;\">https:\/\/bte.dgcp.mtsss.gov.pt\/completos\/2026\/bte27_2026.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Collective Contract, BTE no. 28, July 29:<\/b><span style=\"font-weight: 400;\"> Collective contract between APROSE &ndash; the National Association of Insurance Agents and Brokers &ndash; and the Insurance Workers&rsquo; Union (STAS) and another party &ndash; Salary adjustments and other matters.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&nbsp;<\/span><a href=\"https:\/\/bte.dgcp.mtsss.gov.pt\/completos\/2026\/bte28_2026.pdf\"><span style=\"font-weight: 400;\">https:\/\/bte.dgcp.mtsss.gov.pt\/completos\/2026\/bte28_2026.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/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 July 9, 2026, approved a Decree-Law amending the Single Road Tax (IUC) scheme, as part of the Tax Simplification Agenda, by aggregating all vehicles owned by each taxpayer and setting a fixed date for the tax to be settled, by the end of April. The new system allows payment to be made in a single instalment or in instalments, depending on the amount of tax due, without any additional charges for the taxpayer. In 2027, there will be a transitional regime to facilitate adaptation to the new rules, under which payment will be due in October if the tax amount is less than 500 euros, or split between July and October if the amount is higher.<\/span><\/p>\n<p><a href=\"https:\/\/portugal.gov.pt\/gc25\/governo\/comunicados-do-conselho-de-ministros\/comunicado-do-conselho-de-ministros-de-9-de-julho-de-2026-1\"><span style=\"font-weight: 400;\">https:\/\/portugal.gov.pt\/gc25\/governo\/comunicados-do-conselho-de-ministros\/comunicado-do-conselho-de-ministros-de-9-de-July-de-2026-1<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Council of Ministers, meeting on July 17, 2026, approved a Decree-Law extending SIFIDE II (Tax Incentive Scheme for Business Research and Development) through the 2026 tax year and strengthening the effectiveness of the main tax incentive to support companies investing in research and development (R&amp;D). The legislation removes the possibility of new tax deductions via SIFIDE investment funds, prioritising direct investment in R&amp;D. It does, however, maintain investments already made, extending the respective implementation periods from three to five years and allowing up to 20 per cent of existing funds to be allocated to productive innovation projects related to R&amp;D activities.<\/span><\/p>\n<p><a href=\"https:\/\/portugal.gov.pt\/gc25\/governo\/comunicados-do-conselho-de-ministros\/comunicado-do-conselho-de-ministros-de-17-de-July-de-2026\"><span style=\"font-weight: 400;\">https:\/\/portugal.gov.pt\/gc25\/governo\/comunicados-do-conselho-de-ministros\/comunicado-do-conselho-de-ministros-de-17-de-July-de-2026<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">The Council of Ministers, meeting on July 23, 2026, approved a Decree-Law postponing the entry into force of the revision of the Legal Framework for Urbanisation and Construction (RJUE) until 1 October 2026, thereby ensuring the necessary conditions for the full implementation of the reform. The legislation grants local authorities more time to adapt and configure their IT platforms and to implement the envisaged supplementary regulations.<\/span><\/p>\n<p><a href=\"https:\/\/portugal.gov.pt\/gc25\/governo\/comunicados-do-conselho-de-ministros\/comunicado-do-conselho-de-ministros-de-23-de-julho-de-2026\"><span style=\"font-weight: 400;\">https:\/\/portugal.gov.pt\/gc25\/governo\/comunicados-do-conselho-de-ministros\/comunicado-do-conselho-de-ministros-de-23-de-July-de-2026<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/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 July 9, the annual statistical report on Industrial Property Rights (IPR) for 2025 in Portugal has been published.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In 2025, applications for the registration of trademarks, logos and other distinctive commercial signs rose by 7.9 per cent (23,229) compared with the same period in 2024 (21,534).&nbsp; As regards registrations, there was also a 5.5 per cent increase in the number of registrations granted in 2025 (18,630) compared with 2024 (17,661).<\/span><\/p>\n<p><a href=\"https:\/\/inpi.justica.gov.pt\/Noticias-do-INPI\/Relatorio-Estatistico-Anual-2025\"><span style=\"font-weight: 400;\">https:\/\/inpi.justica.gov.pt\/Noticias-do-INPI\/Relatorio-Estatistico-Anual-2025<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">From 15 July, European patent applications submitted to the INPI must be filed via a new platform.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The new platform is the result of a partnership between the INPI and the European Patent Office (EPO) and will enable European patent applications, for which the INPI is the receiving office, to be filed entirely electronically.<\/span><\/p>\n<p><a href=\"https:\/\/inpi.justica.gov.pt\/Noticias-do-INPI\/Nova-plataforma-para-submissao-de-pedidos-de-patente-europeia-disponivel-a-partir-de-15-de-julho\"><span style=\"font-weight: 400;\">https:\/\/inpi.justica.gov.pt\/Noticias-do-INPI\/Nova-plataforma-para-submissao-de-pedidos-de-patente-europeia-disponivel-a-partir-de-15-de-July<\/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 e12761-e26 m9uh-0\"><div class=\"x-text x-content e12761-e27 m9uh-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. 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