{"id":12790,"date":"2026-10-02T07:49:47","date_gmt":"2026-10-02T07:49:47","guid":{"rendered":"https:\/\/e-legal-blawg.com\/?p=12790"},"modified":"2026-11-04T14:42:05","modified_gmt":"2026-11-04T14:42:05","slug":"legal-updates-in-portugal-september-2026","status":"publish","type":"post","link":"https:\/\/e-legal-blawg.com\/en\/2026\/10\/02\/legal-updates-in-portugal-september-2026\/","title":{"rendered":"Legal updates in Portugal &#8211; September 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>AMENDMENT TO THE PUBLIC CONTRACTS CODE; REGULATIONS GOVERNING THE INVESTMENT LEASE CONTRACTS (CIA) SCHEME<\/b><\/strong><\/p>\n<p><span style=\"font-weight: 400;\">The month of September 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\/09\/17200\/0000200283.pdf\" target=\"_blank\" rel=\"noopener\"><b>Decree<\/b><span style=\"font-weight: 400;\">-<\/span><b>Law no. 177\/2026, of September 4<\/b><\/a><span style=\"font-weight: 400;\">, which amends the Public Contracts Code, approved as an annex to Decree-Law no. 18\/2008, of January 29, with a view to simplifying, clarifying and updating it, as well as the publication of<\/span> <a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/19001\/0000200012.pdf\" target=\"_blank\" rel=\"noopener\"><b>Ordinance no. 447-A\/2026\/1, of September 30<\/b><\/a><span style=\"font-weight: 400;\">, which sets out the rules governing the scheme for investment contracts for rental purposes (CIA), as set out in Annex I to Decree-Law no. 97\/2026, of May 20, concerning the procedures and requirements for the submission and approval of the CIA, the eligibility requirements for investors and the obligations to which they are subject.<\/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><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/17600\/0006000111.pdf\" target=\"_blank\" rel=\"noopener\"><b>Law no. 62\/2026, of September 10<\/b><\/a><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">, which ensures the implementation of Regulations (EU) 2024\/1349, 2024\/1356, 2024\/1347, 2024\/1348, 2024\/1350, 2024\/1351 and 2024\/1359, transposes Directives (EU) 2024\/1346 and 2024\/1233, and amends Law no. 34\/94, of September 14, which sets out the rules governing the reception of foreign nationals or stateless persons in temporary accommodation centers, Law no. 23\/2007, of July 4, which establishes the legal framework for the entry, stay, departure and removal of foreign nationals from national territory, and Law no. 27\/2008, of June 30, which lays down the conditions and procedures for the granting of asylum or subsidiary protection and the status of asylum seekers, refugees and beneficiaries of subsidiary protection;<\/span><\/span>\n\n<\/li>\n<li><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/17600\/0011300128.pdf\" target=\"_blank\" rel=\"noopener\"><b>Decree-Law no. 182\/2026, of September 10<\/b><\/a><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">, which partially transposes Directive (EU) 2023\/959, establishing a new European Emissions Trading Scheme applicable to the buildings, road transport and other sectors;<\/span><\/span>\n\n<\/li>\n<li><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/17900\/0000700007.pdf\" target=\"_blank\" rel=\"noopener\"><b>Declaration of Rectification no. 35\/2026\/1, of September 15<\/b><\/a><span style=\"font-weight: 400;\">, which rectifies Decree-Law no. 171\/2026, of August 26, amending the Securities Code;<br>\n<\/span><\/li>\n<li><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/18300\/0003500046.pdf\" target=\"_blank\" rel=\"noopener\"><b>Regulatory Decree no. 8\/2026, of September 21<\/b><\/a><span style=\"font-weight: 400;\">, which amends Regulatory Decree no. 9-A\/2017, of November 3, which lays down the legal framework for the Simplified Cadastral Information System and the One-Stop Shop for Buildings;<\/span><\/li>\n<li style=\"list-style-type: none;\">\n<ul><\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/18701\/0000200023.pdf\" target=\"_blank\" rel=\"noopener\"><b>Ordinance no. 437-A\/2026\/1, of September 25<\/b><\/a><span style=\"font-weight: 400;\">, which regulates the procedure for the registration of beneficiary organisations, the granting of the status of &ldquo;cultural organisation&rdquo; and &ldquo;cultural initiative&rdquo;, the operation of the National Patronage Platform, and the reporting obligations of beneficiary organisations, in accordance with article 62-B of the Tax Benefits Statute.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Within the scope of recent <\/span><a href=\"https:\/\/www.tribunalconstitucional.pt\/tc\/acordaos\/20260814.html\" target=\"_blank\" rel=\"noopener\"><b>jurisprudence<\/b><\/a> <span style=\"font-weight: 400;\">developments, it is worth highlighting the <\/span><b>Constitutional Court Ruling no. 814\/2026, of September 30, Case no. 678\/2026<\/b><span style=\"font-weight: 400;\">, in which the following was decided: <\/span><i><span style=\"font-weight: 400;\">&ldquo;a) To declare unconstitutional, on the grounds of a breach of Article 13 of the Constitution, the provision set out in Article 2(g) of the legal framework governing the Extraordinary Levy on the Energy Sector (CESE), approved by Article 228 of Law No. 83-C\/2013 of 31 December, the validity of which was extended to the year 2022 by Article 6 of Law No. 99\/2021 of 31 December, in so far as it provides that the tax is levied on the value of the assets referred to in Article 3(1) of that regime, owned by legal persons forming part of the national energy sector, with tax domicile or with their registered office, place of effective management or permanent establishment in Portuguese territory, which, on 1 January 2022, are operators of storage facilities for crude oil and petroleum products, as defined in Decree-Law No. 31\/2006 of 15 February; and, consequently, b) Dismiss the appeal.&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\/Portugal-sobe-para-a-30%C2%AA-posicao-no-Indice-Global-de-Inovacao-da-OMPI\" target=\"_blank\" rel=\"noopener\"><b>Miscellaneous<\/b><\/a><span style=\"font-weight: 400;\">, we highlight the publication of the results of the 2026 Global Innovation Index (GII), presented by the World Intellectual Property Organisation (WIPO) in Geneva.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The GII reveals which countries are leading the way in innovation on a global scale by analysing the performance of 139 economies, based on around 80 indicators, and identifying their strengths and challenges in the field of innovation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Portugal has risen to 30th place in the world rankings, having occupied 31st place in 2024 and 2025. At European level, our country has also improved its position, moving up from 19th to 18th place amongst the 39 economies analysed in the region.<\/span><\/p>\n<\/div><\/div><\/div><\/div><div id=\"ju\" class=\"x-section offset-anchor\" style=\"margin: 0px;padding: 0 0px 0px; 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>Decree-Law no. 177\/2026, of September 4<\/b><span style=\"font-weight: 400;\">: Amends the Public Contracts Code, approved as an annex to Decree-Law no. 18\/2008, of January 29, with a view to simplifying, clarifying and updating it.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/17200\/0000200283.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/17200\/0000200283.pdf<\/span><\/a><\/p>\n<p><b>Ordinance no. 404-A\/2026\/1, of September 4<\/b><span style=\"font-weight: 400;\">: It provides for 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\/09\/17201\/0000400005.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/17201\/0000400005.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Decree-Law no. 179\/2026, of September 7<\/b><span style=\"font-weight: 400;\">: It provides for the reorganisation of the Institute for Mobility and Transport, I. P.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/17300\/0003500049.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/17300\/0003500049.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Decree-Law no. 180\/2026, of September 9<\/b><span style=\"font-weight: 400;\">: Amends Decree-Law no. 127\/2012, of June 21, bringing it into line with Law no. 24\/2026, of June 1, which lays down the rules governing the entering into commitments and late payments by public bodies.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/17500\/0000200004.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/17500\/0000200004.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Law no. 62\/2026, of September 10<\/b><span style=\"font-weight: 400;\">: Ensures the implementation of Regulations (EU) 2024\/1349, 2024\/1356, 2024\/1347, 2024\/1348, 2024\/1350, 2024\/1351 and 2024\/1359, transposes Directives (EU) 2024\/1346 and 2024\/1233, and amends Law no. 34\/94, of September 14, which sets out the rules governing the reception of foreign nationals or stateless persons in temporary accommodation centers, Law no. 23\/2007, of July 4, which establishes the legal framework for the entry, stay, departure and removal of foreign nationals from national territory, and Law no. 27\/2008, of June 30, which lays down the conditions and procedures for the granting of asylum or subsidiary protection and the status of asylum seekers, refugees and beneficiaries of subsidiary protection.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/17600\/0006000111.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/17600\/0006000111.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Decree-Law no. 182\/2026, of September 10<\/b><span style=\"font-weight: 400;\">: It partially transposes Directive (EU) 2023\/959, establishing a new European Emissions Trading Scheme applicable to the buildings, road transport and other sectors.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/17600\/0011300128.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/17600\/0011300128.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 430-A\/2026\/1, of September 11<\/b><span style=\"font-weight: 400;\">: It provides for 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\/09\/17701\/0000200003.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/17701\/0000200003.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Declaration of Rectification no. 33-A\/2026\/1, of September 14<\/b><span style=\"font-weight: 400;\">: Amends Decree-Law no. 182\/2026, of September 10, which partially transposes Directive (EU) 2023\/959, establishing a new European Emissions Trading Scheme applicable to the buildings, road transport and other sectors.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&nbsp;<\/span><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/17801\/0000200002.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/17801\/0000200002.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Declaration of Rectification no. 35\/2026\/1, of September 15<\/b><span style=\"font-weight: 400;\">: Amends Decree-Law no. 171\/2026, of August 26, which amends the Securities Code.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/17900\/0000700007.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/17900\/0000700007.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 432\/2026\/1, of September 15<\/b><span style=\"font-weight: 400;\">: It introduces the twelfth amendment to Ordinance no. 54-A\/2023, of February 27 and the fourth amendment to Ordinance no. 362\/2024\/1, of December 30, within the framework 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\/09\/17900\/0001400015.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/17900\/0001400015.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 432-A\/2026\/1, of September 18<\/b><span style=\"font-weight: 400;\">: It provides for the review and setting of the unit rates of tax on petroleum and energy products.&nbsp;<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/18202\/0000200003.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/18202\/0000200003.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Decree-Law no. 188\/2026, of September 21<\/b><span style=\"font-weight: 400;\">: Amends Decree-Law no. 89\/2008, of May 30 and partially transposes Directive (EU) 2023\/2413 as regards the promotion of energy from renewable sources.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/18300\/0000200016.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/18300\/0000200016.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Regulatory Decree no. 8\/2026, of September 21<\/b><span style=\"font-weight: 400;\">: Amends Regulatory Decree no. 9-A\/2017, of November 3, which sets out the legal framework for the Simplified Cadastral Information System and the One-Stop Shop for Buildings.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/18300\/0003500046.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/18300\/0003500046.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Decree-Law no. 195\/2026, of September 25<\/b><span style=\"font-weight: 400;\">: Amends Decree-Law no. 132\/2017, of October 11, which approves the Regulation Laying Down the Maximum Authorised Weights and Dimensions for Vehicles in Circulation.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/18700\/0001000014.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/18700\/0001000014.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 437-A\/2026\/1, of September 25<\/b><span style=\"font-weight: 400;\">: It regulates the procedure for registering beneficiary organisations, for awarding the status of &ldquo;cultural organisation&rdquo; and &ldquo;cultural initiative&rdquo;, the operation of the National Patronage Platform, and the reporting obligations of beneficiary organisations, in accordance with article 62-B of the Tax Benefits Statute.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/18701\/0000200023.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/18701\/0000200023.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 437-B\/2026\/1, of September 25<\/b><span style=\"font-weight: 400;\">: It provides for 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\/09\/18702\/0000500006.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/18702\/0000500006.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 443\/2026\/1, of September 29<\/b><span style=\"font-weight: 400;\">: Third amendment to Ordinance no. 171\/2024\/1, of June 24, laying down the rules for the implementation of support to be granted under article 70 of Regulation (EU) 2021\/2115 of the European Parliament and of the Council, with regard to intervention type C.1.1.6, &ldquo;Support for beekeeping for biodiversity&rdquo;, forming part of intervention C.1.1, &ldquo;Agri-environmental and climate commitments&rdquo;, within domain C.1,&rdquo;Environmental and climate management&rdquo;, of axis C, &ldquo;Rural Development&rdquo;, of the PEPAC Portugal programme for mainland Portugal, as amended by Ordinances nos. 14\/2026\/1, of January 7 and 426\/2026\/1, of September 8.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/18900\/0002300026.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/18900\/0002300026.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 444\/2026\/1, of September 29<\/b><span style=\"font-weight: 400;\">: First amendment to Ordinance no. 325\/2026\/1, of August 4, laying down the specific rules for support to be granted under article 78 of Regulation (EU) 2021\/2115 of the European Parliament and of the Council, with regard to measure C.5.2, &laquo;Training and information&raquo;, under area C.5, &laquo;Knowledge&raquo;, of axis C, &laquo;Rural Development&raquo;, of the Strategic Plan for the Common Agricultural Policy for Portugal (PEPAC Portugal), on the mainland.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/18900\/0002700028.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/18900\/0002700028.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Ordinance no. 447-A\/2026\/1, of September 30<\/b><span style=\"font-weight: 400;\">: It sets out the provisions of the scheme for investment contracts for rental purposes (CIA), as set out in Annex I to Decree-Law no. 97\/2026, of May 20, concerning the procedures and requirements for the submission and approval of the CIA, the eligibility requirements for investors and the obligations to which they are subject.<\/span><\/p>\n<p><a href=\"https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/19001\/0000200012.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/files.diariodarepublica.pt\/1s\/2026\/09\/19001\/0000200012.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 September 17, Case no. C<\/b><b>&#8209;<\/b><b>223\/25<\/b><span style=\"font-weight: 400;\">: Reference for a preliminary ruling. Taxation. Income tax. Agreement between the European Union and the Swiss Confederation on the free movement of persons. Equal treatment. Nationality. Residence. Tax advantages. Deductibility of certain expenses incurred by the taxpayer in relation to his or her household. Restriction to expenditure relating to households situated in a Member State or in a State party to the Agreement on the European Economic Area (EEA). Justification.<\/span><\/p>\n<p><b>Summary<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">&ldquo;Articles 1, 2, 7 and 15 of the Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons, signed in Luxembourg on 21 June 1999, as last amended by the Protocol of 4 March 2016 regarding the participation of the Republic of Croatia as a Contracting Party, following its accession to the European Union, read in conjunction with Article 9(2) of Annex I to that agreement, must be interpreted as meaning that they preclude legislation of a Member State which reserves the grant of an income tax relief in respect of services and craftsperson&rsquo;s services provided in a household to employees whose household is situated within the territory of a Member State of the European Union or a State party to the Agreement on the European Economic Area, but which does not grant that relief for such services provided to an employed frontier worker in that worker&rsquo;s household situated in Switzerland.&rdquo;.<\/span><\/i><\/p>\n<p><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=CELEX:62025CJ0223\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=CELEX:62025CJ0223<\/span><\/a><\/p>\n<\/div><div id=\"ju2\" class=\"x-text offset-anchor\" style=\"\"><p><strong>III.2. <b>Constitutional Court<\/b><\/strong><\/p>\n<p><b>Arbitration Decision of the Centre for Administrative Arbitration, of August 10, Case no. 388\/2026-T<\/b><span style=\"font-weight: 400;\">: VAT. Pro rata deduction. Mixed taxable person. Granting of credit. Ex officio review.<\/span><\/p>\n<p><b>Summary:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">&ldquo;<\/span><i><span style=\"font-weight: 400;\">I. The submission of a request for an ex officio review within the four-year time limit provided for in the second part of Article 78(1) of the LGT is contingent upon the allegation of an error attributable to the authorities; determining whether such an error actually exists and is attributable to the authorities is a matter of substance rather than the timeliness of the request.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">II. The interpretation issued by the Tax and Customs Authority in Circular no. 30.082\/2005, of November 17, concerning the timing and terms of the adjustment of VAT calculated using the pro rata method, does not allow an error arising from the inclusion, in the calculation of the definitive pro rata, of interest incurred on the issue of debt securities.<\/span><\/i><span style=\"font-weight: 400;\">&rdquo;.<\/span><\/p>\n<p><a href=\"https:\/\/caad.org.pt\/tributario\/decisoes\/view.php?l=MjAyNjA5MDExNDQ2MjUwLlAzODhfMjAyNi1UIC0gMjAyNi0wOC0xMCAtIEpVUklTUFJVREVOQ0lBLnBkZg%3D%3D\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/caad.org.pt\/tributario\/decisoes\/view.php?l=MjAyNjA5MDExNDQ2MjUwLlAzODhfMjAyNi1UIC0gMjAyNi0wOC0xMCAtIEpVUklTUFJVREVOQ0lBLnBkZg%3D%3D<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Arbitration Decision of the Centre for Administrative Arbitration, of August 31, Case no. 407\/2026-T<\/b><span style=\"font-weight: 400;\">: IRC. OIC. Distribution of dividends. Withholding tax. Free movement of capital. Article 63 TFEU.<\/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; The Court of Justice&rsquo;s interpretation of European Union law is binding on national courts, which must set aside national law where it conflicts with it.&nbsp;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">II &ndash; Article 63 TFEU must be interpreted as precluding legislation of a Member State under which dividends distributed by resident companies to a non-resident collective investment undertaking (OIC) are subject to withholding tax, whilst dividends distributed to a resident OIC are exempt from such tax.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">III &ndash; The interpretation of the Court of Justice in Case C-545\/19, which concerns a situation identical to that in the present case and governed by the same legislative framework, leads to the conclusion that the withholding tax regime applied to the dividends received by the Applicant, in its capacity as a non-resident UCITS, as provided for in Articles 4(2), 94(1)(c), (3)(b) and (5), and 87(4), all of the Corporate Income Tax Code, given that resident UCITS are not subject to such withholding under Article 22(1), (3) and (10) of the EBF.&rdquo;.<\/span><\/i><\/p>\n<p><a href=\"https:\/\/caad.org.pt\/tributario\/decisoes\/view.php?l=MjAyNjA5MDIxMjE0MTYwLlA0MDdfMjAyNi1UIC0gMjAyNi0wOC0zMSAtIEpVUklTUFJVREVOQ0lBLnBkZg%3D%3D\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/caad.org.pt\/tributario\/decisoes\/view.php?l=MjAyNjA5MDIxMjE0MTYwLlA0MDdfMjAyNi1UIC0gMjAyNi0wOC0zMSAtIEpVUklTUFJVREVOQ0lBLnBkZg%3D%3D<\/span><\/a><span style=\"font-weight: 400;\"><\/span><\/p>\n<p><b>Constitutional Court Ruling no. 814\/2026, of September 30, Case no. 678\/2026:<\/b><\/p>\n<p><i><span style=\"font-weight: 400;\">&ldquo;a) To declare unconstitutional, on the grounds of a breach of article 13 of the Constitution, the provision set out in article 2(g) of the legal framework governing the Extraordinary Levy on the Energy Sector (CESE), approved by article 228 of Law no. 83-C\/2013, of December 31, the validity of which was extended to the year 2022 by article 6 of Law no. 99\/2021, of December 31, in so far as it provides that the tax is levied on the value of the assets referred to in article 3(1) of that regime, owned by legal persons forming part of the national energy sector, with tax domicile or with their registered office, place of effective management or permanent establishment in Portuguese territory, which, on 1 January 2022, are operators of storage facilities for crude oil and petroleum products, as defined in Decree-Law no. 31\/2006, of February 15; and, consequently,<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">b) Dismiss the appeal.&rdquo;.<\/span><\/i><\/p>\n<p><a href=\"https:\/\/www.tribunalconstitucional.pt\/tc\/acordaos\/20260814.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/www.tribunalconstitucional.pt\/tc\/acordaos\/20260814.html<\/span><\/a><\/p>\n<\/div><div id=\"ju3\" class=\"x-text offset-anchor\" style=\"\"><p><b>III.3. Judicial Courts<\/b><\/p>\n<p><b>Judgment of the Supreme Court of Justice, of September 9, Case no. 1854-19.2T8GRD.P2.S1: <\/b><span style=\"font-weight: 400;\">Judgment Establishing Uniform Case-Law. Work-related accident. Breach of safety regulations. Employer&rsquo;s liability.<\/span><\/p>\n<p><b>Summary<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">&ldquo;I. The liability provided for in article 18 of the LAT presupposes that the negligent breach of the safety rule, in the specific circumstances of the case, created or exacerbated the risk that subsequently materialised in the accident; it is not necessary to demonstrate that compliance with the rule would necessarily have prevented the accident.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">II. Where no such link exists between the breach attributed to the employer and the risk that actually materialised &ndash; particularly where the accident results from an unforeseen procedure contrary to the safety instructions and rules communicated to the employee &ndash; the necessary causal link for the purposes of article 18 of the LAT cannot be established.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">III. In this specific case, the assembly of the Iglo did not involve working at height; the operation was to be carried out on the ground, with the structure only subsequently hoisted using the lifting machine. Consequently, the risk of a fall from a height was not part of the normal manner of carrying out the task.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">IV. As the fall occurred as a result of the injured party adopting a procedure different from that which had been specified, and in breach of the rules for using the lifting machine that had been communicated to him, it has not been demonstrated that the employer breached a safety rule which led to an increased likelihood of the accident occurring, as indeed happened.&rdquo;.<\/span><\/i><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jstj.nsf\/954f0ce6ad9dd8b980256b5f003fa814\/5ed36e0701fff8b680258e7300330808?OpenDocument\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jstj.nsf\/954f0ce6ad9dd8b980256b5f003fa814\/5ed36e0701fff8b680258e7300330808?OpenDocument<\/span><\/a><\/p>\n<p><b>Judgment of the Supreme Court of Justice, of September 17, Case no. 2103\/20.6T8ALM.L1.S1: <\/b><span style=\"font-weight: 400;\">Purchase and Sale. Sale of encumbered property. Urban lease. Applicable law. Breach of contract. Contractual liability. Presumption of fault. Financial loss. Obligation to pay compensation. Question of fact. Referring to the court of appeal.<\/span><\/p>\n<p><b>Summary<\/b><span style=\"font-weight: 400;\">:&nbsp;<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">&ldquo;I &ndash; The special regime governing the sale of encumbered property, as set out in articles 905 to 912 of the Civil Code, takes precedence over the general rules on breach of contract only in matters specifically regulated by those provisions.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">II &ndash; The fact that the purchaser has not availed themselves of the remedies provided for under that special regime does not, in itself, preclude the application of the general rules on contractual liability in respect of damages not specifically governed by that regime.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">III &ndash; The transfer, as free from encumbrances and charges, of a property that is in fact encumbered by a current tenancy agreement, which was concealed from the purchaser, constitutes defective performance of the obligation.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">IV &ndash; The omission of this information constitutes a breach of the seller&rsquo;s duties of disclosure, good faith and fair dealing, rendering the seller liable for any losses suffered by the buyer.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">V - The loss arising from the deprivation of the use and enjoyment of the property during the period in which the legally concealed restriction remained in force constitutes a separate loss, eligible for compensation under articles 762, 798 and 799 of the Civil Code.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">VI &ndash; Having established that the purchaser was unable to derive from the property the economic benefits normally associated with the right of ownership, they are entitled to compensation corresponding to the respective rental value during the period of deprivation.&rdquo;.<\/span><\/i><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jstj.nsf\/954f0ce6ad9dd8b980256b5f003fa814\/3edbf8d1d8bfd59f80258e790051bc5b?OpenDocument\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jstj.nsf\/954f0ce6ad9dd8b980256b5f003fa814\/3edbf8d1d8bfd59f80258e790051bc5b?OpenDocument<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Judgment of the Supreme Court of Justice, of September 17, Case no. 26751\/22.0T8LSB-A.L1.S1<\/b><span style=\"font-weight: 400;\">: Divorce. Former spouse. Maintenance. Right to maintenance. Obligation to pay maintenance. Termination. Maintenance allowance. Burden of proof. Equity. Nullity of a judgment. Failure to rule. Error of judgement.<\/span><\/p>\n<p><b>Summary:&nbsp;<\/b><\/p>\n<p><i><span style=\"font-weight: 400;\">&ldquo;I &ndash; The irrelevance of fault in divorce and the aim of enabling former spouses to rebuild their lives without restrictions still arising from the marriage, which underpin the regime established by Law no. 61\/2008, of October 31, are reflected, in particular, in the definition of the requirements governing entitlement to maintenance, the amount due, and the duration or termination of the obligation to pay it.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">II &ndash; The guiding principle for resolving these matters is the rule that, once a divorce has been granted, each spouse must provide for their own maintenance.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">III &ndash; Entitlement to maintenance depends solely on the state of need of the former spouse claiming it.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">IV &ndash; The amount is not determined either by what would be necessary to maintain the standard of living enjoyed during the marriage, nor by what is strictly essential for the &lsquo;food, housing and clothing&rsquo; of the recipient, but by what enables the spouse in need of maintenance to lead a reasonable life, assessed on a case-by-case basis.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">V &ndash; As regards duration and termination, the transitory nature of the right to maintenance has been derived from the duty to provide for subsistence, in the sense that it ceases once a reasonable period of time has elapsed during which the former spouse has had the opportunity to rebuild their life and secure sufficient means for that purpose &ndash; a former spouse who must be assessed on a case-by-case basis, taking into account their ability to achieve this.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">VI &ndash; Determining whether a situation of need exists that justifies the continuation of a former spouse&rsquo;s right to maintenance, where that former spouse has begun to earn an income from professional employment, involves assessing what, in the specific circumstances of the case, should be considered a reasonable standard of living, together with the factors set out in article 2016-A(1) of the Civil Code.&rdquo;.<\/span><\/i><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jstj.nsf\/954f0ce6ad9dd8b980256b5f003fa814\/d6e3abf96040524780258e7a0039705c?OpenDocument\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jstj.nsf\/954f0ce6ad9dd8b980256b5f003fa814\/d6e3abf96040524780258e7a0039705c?OpenDocument<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Judgment of the Lisbon Court of Appeal, of September 10, Case no. 99\/10.1TBFUN.L1-2<\/b><span style=\"font-weight: 400;\">:<\/span> <span style=\"font-weight: 400;\">Judicial inventory. Appeals. Applicable law. Objection to the inventory of assets. Method of distribution. Stay of proceedings by mutual agreement.<\/span><\/p>\n<p><b>Summary:&nbsp;<\/b><\/p>\n<p><i><span style=\"font-weight: 400;\">&ldquo;I. Judicial inventories initiated before 1 September 2013 must be processed in accordance with the provisions of the Code of Civil Procedure as in force prior to Law no. 41\/2013, except in matters of appeals, which are governed by the new Code of Civil Procedure, specifically as set out in Laws nos. 41\/2013 and 117\/2019, with article 1123 also applying to appeals.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">II. On pain of nullity, and without prejudice to the requirement for preliminary rulings imposed by legal discourse, the judge must address the issues and the core matters of the proceedings raised by the parties, as well as those of which he or she must take cognisance of his or her own motion, provided that the right to be heard is observed; however, the judge is not required to consider every single consideration or argument put forward by the parties.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">III. Once the objections to the inventory of assets have been decided and the inventory has been definitively accepted, no further issues may be raised regarding the inventory of assets.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">IV. Under the civil procedure regime prior to Law no. 41\/2013, the form of the division of assets required a prior meeting of the interested parties and, where necessary, the valuation and auction of the assets.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">V. Where proceedings are stayed by agreement between the parties, priority is given to the consensual resolution of the dispute; the stay must be granted where it results from serious commitments by the parties, in accordance with the principles of good faith and cooperation.&rdquo;.<\/span><\/i><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jtrl.nsf\/33182fc732316039802565fa00497eec\/a7f5ab2f80923cb980258e82003622ad?OpenDocument\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jtrl.nsf\/33182fc732316039802565fa00497eec\/a7f5ab2f80923cb980258e82003622ad?OpenDocument<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Judgment of the Lisbon Court of Appeal, of September 15, Case no. 1418\/24.9T8BRR.L1-1<\/b><span style=\"font-weight: 400;\">: Suspension. Dismissal. Governing body. Competition.<\/span><\/p>\n<p><b>Summary:&nbsp;<\/b><\/p>\n<p><i><span style=\"font-weight: 400;\">&ldquo;I &ndash; In special proceedings for the removal and suspension of corporate bodies, where a request has been made for the prior suspension and removal of a manager, the court is always obliged to rule on both claims set out in the initial petition, even where, formally, a single decision is handed down; failure to do so shall render the decision null and void on the grounds of failure to rule.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">II &ndash; In special proceedings for the removal and suspension of corporate bodies, where there is no summary stage, the failure to select the essential facts put forward by the parties for the purposes of the decision constitutes an error of law which, once established, opens the way to an inquiry into whether there was an error of judgment regarding those facts.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">III &ndash; A manager breaches the duty not to engage in competing activities (article 254 of the CSC) if, even before being formally appointed as such, they set up a single-member limited liability company with the same corporate purpose and, following their appointment, intermittently carry out, through that company, acts that compete with the company of which they are the manager.&rdquo;.<\/span><\/i><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jtrl.nsf\/33182fc732316039802565fa00497eec\/92930aae91343ceb80258e81003d5248?OpenDocument\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jtrl.nsf\/33182fc732316039802565fa00497eec\/92930aae91343ceb80258e81003d5248?OpenDocument<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Judgment of the Coimbra Court of Appeal, of September 15, Case no. 4220\/14.2T8CBR-E.C1<\/b><span style=\"font-weight: 400;\">: Enforcement proceedings. Sale by private agreement.<\/span><\/p>\n<p><b>Summary:&nbsp;<\/b><\/p>\n<p><i><span style=\"font-weight: 400;\">&ldquo;I &ndash; In the event of a private sale ordered by the court, where it has not been established that the Honourable Sales Agent has exhausted all means at her disposal to find a buyer at a price higher than that submitted in the case file, a final opportunity must be granted for her to obtain bids specifically higher than the one she most recently submitted in the case file, particularly in accordance with the criteria and methodology imperatively laid down.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">II &ndash; An essential prerequisite for granting a final opportunity to secure a better and more favourable outcome is that this be achieved within a short additional period, as only this constitutes a moderate and balanced solution, insofar as it seeks to safeguard the interests of the other creditors and, in particular, of the co-defendant who is the appellant, without, however, delaying the claimant&rsquo;s interest in the effective and timely recovery of the debt to which they are entitled.&rdquo;.<\/span><\/i><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jtrc.nsf\/8fe0e606d8f56b22802576c0005637dc\/5d3a2fc05131d05a80258e7d005231b8?OpenDocument\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jtrc.nsf\/8fe0e606d8f56b22802576c0005637dc\/5d3a2fc05131d05a80258e7d005231b8?OpenDocument<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Judgment of the Coimbra Court of Appeal, of September 15, Case no. 2024\/25.6T8CTB-B.C1: <\/b><span style=\"font-weight: 400;\">Interim proceedings. Provisional alimony.<\/span><\/p>\n<p><b>Summary:&nbsp;<\/b><\/p>\n<p><i><span style=\"font-weight: 400;\">&ldquo;i) The rules laid down in articles 2016 and 2016-A of the Civil Code, which apply to divorce proceedings, do not apply to provisional maintenance to be awarded in cases of de facto separation, save in exceptional circumstances;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">ii) If the applicant, the respondent&rsquo;s wife from whom she is separated, is not working whilst seeking employment, lives on the support of family and friends and has no known income, spending approximately &euro;360 per month on food, electricity, gas and communications, it is appropriate and prudent to set a provisional monthly maintenance payment of &euro;500 if the respondent has had capital of approximately &euro;532.000 at his disposal since 2023.&rdquo;.<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">&nbsp;<\/span><a href=\"https:\/\/www.dgsi.pt\/jtrc.nsf\/8fe0e606d8f56b22802576c0005637dc\/11b9baf159c550bb80258e7d00508d5f?OpenDocument\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jtrc.nsf\/8fe0e606d8f56b22802576c0005637dc\/11b9baf159c550bb80258e7d00508d5f?OpenDocument<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<\/div><div id=\"ju4\" class=\"x-text offset-anchor\" style=\"\"><p><b>III.4. Administrative and Tax Courts<\/b><\/p>\n<p><b>Judgment of the Supreme Administrative Court, of September 9, Case no. 0319\/18.4BELRS<\/b><span style=\"font-weight: 400;\">: IRC. Property purchase. State. Purchase price.<\/span><\/p>\n<p><b>Summary:<\/b><\/p>\n<p><i><span style=\"font-weight: 400;\">&ldquo;The interpretation of article 64 of the Corporate Income Tax Code, to the effect that, in the acquisition of a property by a public body, the price stated in the relevant deed or contract must be adopted, and in the disposal of the same property to private entities, the definitive tax value must be adopted where this is higher than the price stated in the relevant deed or contract, does not infringe the principle of corporate taxation based on actual income, nor the principle of equality, insofar as it prohibits arbitrariness and unfounded discrimination.&rdquo;.<\/span><\/i><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jsta.nsf\/35fbbbf22e1bb1e680256f8e003ea931\/5f243c8ac723b8cb80258e6e000e359d?OpenDocument\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jsta.nsf\/35fbbbf22e1bb1e680256f8e003ea931\/5f243c8ac723b8cb80258e6e000e359d?OpenDocument<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Judgment of the Supreme Administrative Court, of September 16, Case no. 01397\/18.1BELRS<\/b><span style=\"font-weight: 400;\">: VAT. Exemption.<\/span><\/p>\n<p><b>Summary:<\/b><\/p>\n<p><i><span style=\"font-weight: 400;\">&ldquo;I &ndash; Service of the final tax inspection report shall be deemed to have taken place, and shall therefore be effective, on the date on which the representative appointed for those proceedings was personally served with it;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">II &ndash; The exemption provided for in article 8-A of Law no. 71\/2013, of September 2&ndash; added by article 2 of Law no. 1\/2017, of January 16, and to which article 3 of the latter Act conferred an interpretative nature &ndash; does not have retroactive effect to a date prior to 2013;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">III &ndash; The supply of services by TNCs was not covered by the exemption under article 9(1) of the VAT Code prior to the entry into force of article 8-A of Law no. 71\/2013, of September 2;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">IV &ndash; The statement of the factual and legal grounds justifying the subjective attribution to the taxpayer of fault for the delay in the assessment or payment of the tax liability does not satisfy the requirements for the grounds for the assessment of compensatory interest;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">V &ndash; Failure to comply with the formality of a prior hearing does not render the decision invalid if, at the appeal stage, the party concerned has been able to express their views on the matters in respect of which the hearing was omitted at the first instance.&rdquo;.<\/span><\/i><\/p>\n<p><a href=\"https:\/\/www.dgsi.pt\/jsta.nsf\/35fbbbf22e1bb1e680256f8e003ea931\/1f6dfbcef4ea920380258e79003b1040?OpenDocument\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/www.dgsi.pt\/jsta.nsf\/35fbbbf22e1bb1e680256f8e003ea931\/1f6dfbcef4ea920380258e79003b1040?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=\"br1\" 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;\">Tiago Matos, <\/span><i><span style=\"font-weight: 400;\">Prova na Arbitragem Guia Te&oacute;rico<\/span><\/i><span style=\"font-weight: 400;\">, AAFDL, September 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sandra Passinhas, <\/span><i><span style=\"font-weight: 400;\">Direito do Consumidor<\/span><\/i><span style=\"font-weight: 400;\">, Almedina, September 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Jos&eacute; Gon&ccedil;alves Machado, <\/span><i><span style=\"font-weight: 400;\">A Diretiva (UE) 2026\/799 e o Direito Portugu&ecirc;s da Insolv&ecirc;ncia<\/span><\/i><span style=\"font-weight: 400;\">, Almedina, September 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Andr&eacute; Teixeira dos Santos, <\/span><i><span style=\"font-weight: 400;\">O Crime de Fraude Fiscal<\/span><\/i><span style=\"font-weight: 400;\">, Almedina, September 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Rodrigo Rocha Andrade, <\/span><i><span style=\"font-weight: 400;\">Distribui&ccedil;&atilde;o de Patrim&oacute;nio Social a S&oacute;cios<\/span><\/i><span style=\"font-weight: 400;\">, Almedina, September 2026.<\/span><\/p>\n<\/div><div id=\"br12\" class=\"x-text offset-anchor\" style=\"\"><p><b>IV.1.2. Generic Guideline &amp; CIA<\/b><\/p>\n<p><b>Circular Letter no. 40131\/2026, of September 4, by Order of the Sub-Director General of the Area of Property Taxes<\/b><\/p>\n<p><b>Subject: <\/b><span style=\"font-weight: 400;\">Scope of application of article 17(10)(a) and (b) of the CIMT where the taxable person is a natural person, depending on their marital status.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">ttps:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Oficio-circulado-40131-2026.pdf<\/span><\/p>\n<\/div><\/div><\/div><div id=\"\" class=\"x-container br11 max width\" style=\"margin: 0px auto;padding: 0px;\"><div id=\"\" class=\"x-container br2 max width\" style=\"margin: 0px auto;padding: 0px;\"><\/div><div class=\"x-column x-sm x-1-1\" style=\"padding: 0px;\"><div id=\"br21\" 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>Extension Ordinance, BTE no. 33, September 8: <\/b><span style=\"font-weight: 400;\">Extension ordinance of the collective contract between Allianz Portugal, SA and others, and the Insurance Workers&rsquo; Union (STAS) and another party.<\/span><\/p>\n<p><a href=\"https:\/\/bte.dgcp.mtsss.gov.pt\/completos\/2026\/bte33_2026.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/bte.dgcp.mtsss.gov.pt\/completos\/2026\/bte33_2026.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Collective Contract, BTE no. 34, September 15: <\/b><span style=\"font-weight: 400;\">Collective contract between the Portuguese Professional Football League and the Professional Footballers&rsquo; Union &ndash; Salary adjustment.<\/span><\/p>\n<p><a href=\"https:\/\/bte.dgcp.mtsss.gov.pt\/completos\/2026\/bte34_2026.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/bte.dgcp.mtsss.gov.pt\/completos\/2026\/bte34_2026.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Company Agreement, BTE no. 35, September 22:<\/b><span style=\"font-weight: 400;\"> Company agreement between Infralobo &ndash; Vale do Lobo Infrastructure Company, EM, and the Union of Public Administration and Public-Purpose Entity Workers &ndash; SINTAP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&nbsp;<\/span><a href=\"https:\/\/bte.dgcp.mtsss.gov.pt\/documentos\/2026\/35\/00090031.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/bte.dgcp.mtsss.gov.pt\/documentos\/2026\/35\/00090031.pdf<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><b>Collective Contract, BTE no. 36, September 29:<\/b><span style=\"font-weight: 400;\"> Collective contract between APHORT &ndash; the Portuguese Association of Hotels, Restaurants and Tourism &ndash; and the Service Sector Workers&rsquo; Union &ndash; SITESE &ndash; Comprehensive review.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&nbsp;<\/span><a href=\"https:\/\/bte.dgcp.mtsss.gov.pt\/completos\/2026\/bte36_2026.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/bte.dgcp.mtsss.gov.pt\/completos\/2026\/bte36_2026.pdf<\/span><\/a><\/p>\n<\/div><div id=\"br22\" 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 September 17, 2026, has approved a Law Proposal authorising the Government to reduce personal income tax rates up to the sixth taxable income bracket, thereby boosting the disposable income of Portuguese households. The measure already applies to income earned in 2026 and benefits almost 3 million households.<\/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-setembro-de-2026\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/portugal.gov.pt\/gc25\/governo\/comunicados-do-conselho-de-ministros\/comunicado-do-conselho-de-ministros-de-17-de-September-de-2026<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Council of Ministers, meeting on September 24, 2026, has approved a Decree-Law which makes judicial sales via electronic auction mandatory; this will now be the norm in enforcement and insolvency proceedings. This measure forms part of the Anti-Corruption Agenda, enhances the transparency and speed of judicial sales, and facilitates the recovery of debts.<\/span><\/p>\n<p><a href=\"https:\/\/portugal.gov.pt\/gc25\/governo\/comunicados-do-conselho-de-ministros\/comunicado-do-conselho-de-ministros-de-24-de-setembro-de-2026\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/portugal.gov.pt\/gc25\/governo\/comunicados-do-conselho-de-ministros\/comunicado-do-conselho-de-ministros-de-24-de-September-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 September 11, provisional statistics on applications for and grants of Industrial Property Rights (IPR), updated to August 2026, have been published.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the first eight months of 2026, 973 applications for national inventions were filed (a figure significantly higher than the 679 applications filed in the same period of the previous year).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As regards grants, 108 national invention patents were granted between January and August 2026, compared with the 178 granted between January and August 2025, representing a decrease of 39.3 per cent.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">National trademarks and other distinctive commercial signs (OSDC) accounted for 16.826 applications for registration in the first eight months of 2026 (a figure higher than the 15,351 applications filed in the same period of 2025), representing an increase of 9.6 per cent.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The number of items included in applications for national designs fell from 677 in the first eight months of 2025 to 420 in the first eight months of 2026, representing a decrease of 38 per cent.<\/span><\/p>\n<p><a href=\"https:\/\/inpi.justica.gov.pt\/Noticias-do-INPI\/Direitos-de-Propriedade-Industrial-janeiro-a-agosto-2026\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/inpi.justica.gov.pt\/Noticias-do-INPI\/Direitos-de-Propriedade-Industrial-janeiro-a-agosto-2026<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">On September 29, the results of the 2026 Global Innovation Index (GII) were presented by the World Intellectual Property Organisation (WIPO) in Geneva.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The GII reveals which countries are leading the way in innovation on a global scale by analysing the performance of 139 economies, based on around 80 indicators, and identifying their strengths and challenges in the field of innovation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Portugal has risen to 30th place in the global ranking, having occupied 31st place in 2024 and 2025. At European level, our country has also improved its position, moving up from 19th to 18th place amongst the 39 economies analysed in the region.<\/span><\/p>\n<p><a href=\"https:\/\/inpi.justica.gov.pt\/Noticias-do-INPI\/Portugal-sobe-para-a-30%C2%AA-posicao-no-Indice-Global-de-Inovacao-da-OMPI\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/inpi.justica.gov.pt\/Noticias-do-INPI\/Portugal-sobe-para-a-30%C2%AA-posicao-no-Indice-Global-de-Inovacao-da-OMPI<\/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 e12790-e25 m9va-0\"><div class=\"x-text x-content e12790-e26 m9va-1\"><p>Legal notice:<br>\n<em>This publication was prepared by <a href=\"https:\/\/mgra.pt\/\" target=\"_blank\" rel=\"noopener\">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\/\" target=\"_blank\" rel=\"noopener\">MGRA<\/a> <em>in any obligation of any nature. 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EDITORIAL<\/a><\/li>\n\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      <\/ul>\n    <\/li>\n\n    <li><a href=\"#br\">IV. BRIEFS<\/a>\n      <ul>\n        <li><a href=\"#br1\">IV.1. DOCTRINE<\/a>\n          <ul>\n            <li><a href=\"#br11\">IV.1.1. Monographs and Periodicals<\/a><\/li>\n            <li><a href=\"#br12\">IV.1.2. Generic Guideline &amp; CIA<\/a><\/li>\n          <\/ul>\n        <\/li>\n\n        <li><a href=\"#br2\">IV.2. Miscellaneous<\/a>\n          <ul>\n            <li><a href=\"#br21\">IV.2.1. Bulletin of Labour and Employment<\/a><\/li>\n            <li><a href=\"#br22\">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  <\/ul>\n\n<\/div>\n<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 September 2026<\/p>\n","protected":false},"author":1,"featured_media":12806,"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-12790","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\/12790","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=12790"}],"version-history":[{"count":31,"href":"https:\/\/e-legal-blawg.com\/en\/wp-json\/wp\/v2\/posts\/12790\/revisions"}],"predecessor-version":[{"id":12849,"href":"https:\/\/e-legal-blawg.com\/en\/wp-json\/wp\/v2\/posts\/12790\/revisions\/12849"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/e-legal-blawg.com\/en\/wp-json\/wp\/v2\/media\/12806"}],"wp:attachment":[{"href":"https:\/\/e-legal-blawg.com\/en\/wp-json\/wp\/v2\/media?parent=12790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/e-legal-blawg.com\/en\/wp-json\/wp\/v2\/categories?post=12790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/e-legal-blawg.com\/en\/wp-json\/wp\/v2\/tags?post=12790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}