IV.BRIEF
IV.1.1. Monographs and Periodic Publications
Paulo Marques, Pedro Correia Gonçalves, Rui Marques, “Responsabilidade Tributária e Penal dos Gestores, Advogados, Contabilistas e Auditores – Impostos, Crime e Castigo”, Almedina, 2017;
Miguel Carlos Teixeira Patrício, “A análise económica da responsabilidade civil médica”, AAFDL, 2017.
IV.1.2. Generic Guidelines & Cia
Circular nº 5/2017, of May 4, of Office of the General Director of the Tax and Customs Authority
Subject: Tax Benefits. The current during the year 2017 legal norms laid down in Parts II and III of the Statute of Tax Benefits.
Circular Letter nº 20196 of May 22, of Direction of the Corporate Income Tax Services
Subject: Corporate Income Tax – Surtaxes rate on taxable profit for the tax year 2016 – Change.
IV.2. Miscellaneous
IV.2.1. Economy, Finance and Taxation
It was approved the decree-law that proceeds to the adaptation of the structure of the Large Tax-payers Unit of Tax Authority.
Concerning the implementation of a structure for alternative fuels, it was approved the National Action Framework, which frames and stimulate the creation of that structure, as well as the aims of the market development for alternative fuels on the transport sector.
It was established the procedures and deadlines for the issuance of ordinances of collective labor convention.
http://www.portugal.gov.pt/pt/o-governo/cm/comunicados/20170525-com-cm.aspx
The Council of Ministers adopted a new legislative package, concerning the Scheme “Capitalizar”, which is one more step on the strategy of capitalization of companies, assumed as structural to aid economic recovery and to create employment.
http://www.portugal.gov.pt/pt/o-governo/cm/comunicados/20170518-com-cm-capitalizar.aspx
The Council of Ministers approved a draft law, to submit to National Assembly, for the amendment of the Criminal Code, concerning the regime of obligation of house permanence and the weekend detention and the regime of detention with day release.
It was approved the revision of the Public Contracts Code, in line with the amendment of the European legal framework on this issue (Directives 2014/23/UE, 2014/24/EU and 2014/25/UE, of the European Parliament and the Council, of 26 February 2014, and Directive 2014/55/EU, of the European Parliament and the Council, of 16 April 2014).
It was approved the National Strategy of Integrated Management of Boundaries, which aims to safeguard the internal security.
It was approved the draft law which amends the framework of entrance, permanence, departure and expel foreign citizens of the national territory and transposes the Directives 2014/36/UE, 2014/66/UE and 2016/801, of May 11.
It was approved a draft law of legislative authorization which regulates the access and the exercise of the activity of credit intermediary and of providing consultancy services related to credit contracts and contract with consumers and establishes a regime of control of good repute, knowledge, and competences and of exemption.
It was approved the decree-law that modifies the framework of collective management of the copyrights and related rights and the issue of multi-territory licensing of rights over musical works for utilization in line at the internal market, amending the Law no. 26/2015, of 14 April, and transposing to the national law the Directive no. 2014/26/UE. The decree-law also amends the Copyright Code and the Connected Rights related to the administrative offence framework applicable, as well as the annex to the Law no. 62/98, of September 1, known as the Private Copy Law.
It was still partially transposed the European directive related with the establishment of applicable rules to the credit contracts to consumers guaranteed by mortgage or by any other right about immovable property (Directive 2014/17/UE).
It was approved the draft law that transposes partially the Directive 2014/91/UE, aiming the regulation of remuneration policies of investment fund managers, the intensification of requirements and of obligations of depositaries and the establishment of a compliance system significantly stronger and more complete.
http://www.portugal.gov.pt/pt/o-governo/cm/comunicados/20170518-com-cm.aspx
V. INDUSTRIAL PROPERTY
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