I. EDITORIAL – STATE BUDGET 2021; LAW ON MAJOR OPTIONS 2021-2023; EXCEPTIONAL REGIME FOR SITUATIONS OF ARREARS IN LEASING; GUARANTEED MINIMUM MONTHLY PAY; NATIONAL VACCINATION PLAN – COVID-19
The month of December was characterised, at the legislative level, by the approval and publication of Law no. 75-B/2020 of December 31, which approved the State Budget for 2021, and Law no. 75-C/2020 of December 31, which approved the Law on Major Options for 2021-2023 regarding Planning and Multiannual Budget Programming.
In addition, at the legislative level, the following legislation should be highlighted: I) Law no. 75-A/2020, of December 30, which amends the exceptional regime for situations of delay in payment of rent due under housing and non-residential urban lease contracts, in the context of the COVID-19 pandemic; II) Decree-Law no. 109-A/2020, of December 31, which set the amount of the minimum monthly wage guaranteed for 2021, and III) Ordinance no. 298-B/2020, of December 23, which creates and implements the National Vaccination Plan against COVID-19 (PNV COVID-19) through the National Health Service (SNS).
In the field of case-law, it is worth noting the Judgement of the Constitutional Court no. 711/2020, Case no. 173/2020, which decided to refer a question to the Court of Justice of the European Union (CJEU) for a preliminary ruling concerning the possibility of interpreting Article 110, alone or in conjunction with Article 191, both of the Treaty on the Functioning of the European Union (TFEU), as not precluding “a rule of national law which omits the environmental component in the application of reductions linked to the average commercial devaluation of vehicles on the national market to the tax levied on second-hand cars with final Community registration granted by other Member States (…), thereby allowing the value thus calculated to be higher than that for equivalent national second-hand cars?”.
In its turn, it is also noteworthy the Judgement of the Constitutional Court no. 729/2020, Case no. 727/2020, which decided to declare the unconstitutionality, for breach of points b) and p) of no. 1 of the Article 165 of the Constitution, of the rule contained in the no. 6 of the Council of Government Resolution no. 207/2020, of 31 July 2020, emerged from Regional Government of the Autonomous Region of the Azores, which creates a judicial validation of mandatory quarantine or prophylactic isolation procedure, enacted by the regional health authority, for the passengers landing in certain airports of the Azores, departed from airports located in areas considered by the World Health Organization as active community transmission areas or with active transmission chains of the SARS-CoV2 virus.
Finally, in Miscellaneous we would like to point out the Council of Ministers approval, on December 22, of the set of measures which aim is to maintain updated the measures that have been applied since March 2020, ensuring its relevance and opportunity, namely the allocation of social and economic support.
II. LEGISLATION
Regional Regulatory Decree no. 27/2020/A, of December 2: Establishes the limits and conditions for the viability of non-agricultural uses mentioned in Article 5(1) Legal Regime of the Regional Agricultural Reserve (“RAR”), approved by the Regional Regulatory Decree no. 32/2008/A, of July 28.
https://dre.pt/application/conteudo/149948203
Ordinance no. 274-A/2020, of December 2: Proceeds with the third amendment to Ordinance no. 323/2017, of October 26 which establishes a set of rules for the scheme of support for the restructuring and conversion of vineyards implementation (“VITIS”), for the period 2019-2023, provided for in the Regulation (EU) No. 1308/2013, of the European Parliament and the Council of 17 December.
https://dre.pt/application/conteudo/150109609
Regional Regulatory Decree no. 27-A/2020/A, of December 2: Regulates, in the Autonomous Region of the Azores, the application of the Decree of the President of the Republic no. 59-A/2020, of November 20, renewing the state of emergency.
https://dre.pt/application/conteudo/150231929
Decree-Law no. 101-B/2020, of December 3: Regulates the article 42-A of Law no. 2/2020 of March 31, in its current wording, by providing a compensation to workers of the National Health Service involved in combating the COVID-19 disease pandemic.
https://dre.pt/application/conteudo/150368755
Ordinance no. 275/2020, of December 4: Proceeds with the second amendment of the Ordinance no. 182/2018, of June 22, regulating the working conditions of administrative workers, that are not covered by specific collective regulation.
https://dre.pt/application/conteudo/150368748
Ordinance no. 276/2020, of December 4: Proceeds with the first amendment of the Ordinance no. 232/2020, of October 1, establishing tax declarative obligations that are covered by the short-term justified impediment scheme, provided in Article 12-A of the Statute of the Certified Accountants.
https://dre.pt/application/conteudo/150368749
Ordinance no. 277/2020, of December 4: Establishes the rate of addition on CO2 emissions, provided in the Article 92-A of the Excise Duty Code (“CIEC”) and the addition value resulting from the application of the rate for the contributing factors for each product.
https://dre.pt/application/conteudo/150368750
Ordinance no. 278/2020, of December 4: Proceeds to the annual update of the occupational accident pensions for 2020.
https://dre.pt/application/conteudo/150368751
Ordinance no. 278-A/2020, of December 4: a) Defines the terms, conditions and procedures of the application process, selection, training, and evaluation of host families, as well as its recognition; b) Sets out the terms and conditions of action of the framework institutions under the implementation of the family reception measures.
https://dre.pt/application/conteudo/150343971
Decree of the President of the Republic no. 61-A/2020, of December 4: Renewal of the State of Emergency declaration, on the basis of the verification of a situation of public calamity.
https://dre.pt/application/conteudo/150509281
Assembly of the Republic Resolution no. 89-A/2020, of December 4: Authorization for the state of emergency renewal.
https://dre.pt/application/conteudo/150509282
Decree no. 11/2020, of December 6: Regulates the extension of the state of emergency made under the Decree of the President of the Republic no. 61-A/2020, of December 4, as well as its possible renewal.
https://dre.pt/application/conteudo/150509308
Ordinance no. 279/2020, of December 7: Proceeds with the eighth amendment of the Specific Regulation on Social Inclusion and Employment, approved in attachment with the Ordinance no. 97-A/2015 of March 30.
https://dre.pt/application/conteudo/150509329
Decree-Law no. 101-C/2020, of December 7: Partial transposition for the internal legal order the Directive (EU) 2016/798 of 11 May 2016, on railway safety about safety investigations to accidents and incidents and proceeds with the third amendment to the Decree-Law no. 394/2007, of December 31
https://dre.pt/application/conteudo/150570703
Decree-Law no. 101-D/2020, of December 7: Sets out the requirements for buildings to improve its energy performance and regulates the Energy Certification System of Buildings, transposing Directive (EU) 2018/844 and partly Directive (EU) 2019/944.
https://dre.pt/application/conteudo/150570704
Decree-Law no. 101-E/2020, of December 7: Transposes into the internal legal order the Directive (EU) 2018/957 amending Directive 96/71/EC, about the workers posting in the context of services provision, making the first amendment to Law no. 29/2017 of May 30, which transposed Directive 2014/67/EU, on posting of workers in the context of a services provision.
https://dre.pt/application/conteudo/150570705
Decree-Law no. 101-F/2020, of December 7: Transposes Directives (EU) 2017/159 and 2018/131, concerning work on board fishing vessels and the activity of seafarers on board ships.
https://dre.pt/application/conteudo/150570706
Decree-Law no. 102/2020, of December 9: Transposes Directive (EU) 2019/883, on port waste reception facilities from ships, considering greater protection of the marine environment.
https://dre.pt/application/conteudo/150509334
Ordinance no. 281/2020, of December 9: Makes the first amendment to Ordinance no. 160/2020 of June 26, extending the term of validity and the scope of application of exceptional measure of the social security financial contributions.
https://dre.pt/application/conteudo/150509335
Decree-Law no. 102-A/2020, of December 9: Amends the minimum requirements protection of workers’ safety and health against the exposure to the biological agents risks during work and transposes the (EU) Directives 2019/1833 and 2020/739.
https://dre.pt/application/conteudo/150661864
Regional Regulatory Decree no. 27-C/2020/A, of December 9: Regulates, in the Autonomous Region of the Azores, the application of Decree of the President of the Republic no. 61-A/2020 of 4 December, renewing the state of emergency.
https://dre.pt/application/conteudo/150661867
Decree-Law no. 102-B/2020, of December 9: Amends the Road Code and supplementary legislation transposing Directive (EU) 2020/612.
https://dre.pt/application/conteudo/150757538
Decree-Law no. 102-C/2020, of December 9: Proceeds: a) To the transposition into the internal legal order of Directive (EU) 2018/645, in the part relating to the initial qualification and the continuing training of drivers of certain road vehicles transporting goods and passengers; b) To the second amendment to Decree-Law no. 126/2009 of May 27; c) The conformation of the legal certification regime of the training providers entities, provided in Directive 2006/123/EC, transposed by Decree-Law no. 92/2010 of 26 June, in its current wording.
https://dre.pt/application/conteudo/150757539
Ordinance no. 283/2020, of December 10: Approves the model of declaration of the extraordinary contribution on National Health Service (“SNS”) suppliers of the medical devices and medical devices for in vitro diagnostics and its accessories (model 56) and their instructions for filling, that are attached to this ordinance, which is an integral part of it.
https://dre.pt/application/conteudo/150757509
Decree-Law no. 102-D/2020, of December 10: Approval of the general waste management scheme, the legal regime for landfilling waste and amends the regime for the management of specific waste streams transposing Directives (EU) 2018/849, 2018/850, 2018/851 and 2018/852.
https://dre.pt/application/conteudo/150908012
Ordinance no. 284/2020, of December 11: Proceeds to the creation of the National Plan for The Incentive of Student Association.
https://dre.pt/application/conteudo/150946889
Ordinance no. 285/2020, of December 11: Creates the Exceptional Support Measure for Artisans and artisanal production units (“Apoio”), to be granted to artisans and artisanal production units based on continental territory, as a form of incentive of the maintenance of the activity of artisanal enterprises, to cope with the loss of income resulting from the fairs cancellation promotion contests and handicrafts commercialization originated by the COVID-19 crisis.
https://dre.pt/application/conteudo/150946890
Ordinance no. 286/2020, of December 14: Amends the Ordinance no. 1227/2006, which regulates the recognition of youth associations without legal personality, amends the Ordinance no. 1228/2006, which creates the National Register of Young Association (“RNAJ”), and approves its Regulation, and the amendment to Ordinance no. 1230/2006, which creates financial support programmes to youth association (“PAJ”, “PAI” and “PAE”) and approves its Regulation.
https://dre.pt/application/conteudo/151036061
Ordinance no. 286-A/2020, of December 14: Proceeds with the third amendment of the following Regulations: a) Regulation of the Support Scheme for the Temporary Cessation of Fishing Activities of Multipurpose Vessels; b) Regulation of the Support Scheme for the Temporary Cessation of Coastal Trawling Activities; c) Regulation of the Support Scheme for the Temporary Cessation of Fishing Activities using Encircling Gears.
https://dre.pt/application/conteudo/151064804
Decree-Law no. 103/2020, of December 15: Proceeds to the first amendment to Decree-Law no. 20-G/2020 of May 14, establishing a system of incentives for safety in micro, small and medium companies, in the context of COVID-19 disease.
https://dre.pt/application/conteudo/151064868
Decree-Law no. 103-A/2020, of December 15: Changes the exceptional and temporary regime compliance with tax obligations in the context of the COVID-19 disease pandemic.
https://dre.pt/application/conteudo/151194544
Ordinance no. 288/2020, of December 16: Establishes an exceptional scheme of incentives to the carrying out of assistance activity not realized or postponed due to the epidemiological situation caused by COVID -19.
https://dre.pt/application/conteudo/151323088
Ordinance no. 289/2020, of December 17: Fixes the average value of construction per square metre, for the purposes of Article 39 of the Code of Municipal Tax on Real Estate, to be in force in the year 2021.
https://dre.pt/application/conteudo/151323163
Ordinance no. 290/2020, of December 17: Proceeds to define the overall terms under which the public-community promotion and concession, provided for in Articles 15 and 16 of Decree-Law no. 82/2020, of October 2, are carried out, namely with regard to the system of allocation of property, the general conditions to be established between the parties and the deadlines and maximum values allowed for the provision of housing.
https://dre.pt/application/conteudo/151323164
Ordinance no. 291/2020, of December 17: Proceeds with the first amendment to Ordinance no. 311/2018, of December 4, which lays down additional rules for the community support to the promotion of wines in third country markets, within the framework of the national support programme for the wine sector, for the period 2019-2023.
https://dre.pt/application/conteudo/151323165
Decree of the President of the Republic no. 66-A/2020, of December 17: Renews the declaration of a state of emergency on the grounds of a situation of public calamity.
https://dre.pt/application/conteudo/151557411
Assembly of the Republic Resolution no. 90-A/2020, of December 17: Authorisation for the renewal of the state of emergency.
https://dre.pt/application/conteudo/151557412
Ordinance no. 292/2020, of December 18: Proceeds with the second amendment to Ordinance no. 273/2013 of August 20, amended by Ordinance no. 106/2015 of April 13, which regulates the specific conditions for the provision of private security services.
https://dre.pt/application/conteudo/151557424
Ordinance no. 294/2020, of December 18: Proceeds with the first amendment to Ordinance no. 261/2013 of August 14, which lays down the terms and conditions for the use of sports venue assistants in sporting events held in sports venues where it is compulsory to have a security system.
https://dre.pt/application/conteudo/151557426
Ordinance no. 294-B/2020, of December 18: Proceeds with the first amendment to Ordinance No 170-A/2020 of July 13, which regulates the procedures, conditions, and terms for access to the extraordinary incentive for the normalisation of business activity.
https://dre.pt/application/conteudo/151658533
Ordinance no. 295/2020, of December 21: Amends Ordinance no. 523/2003, of 4 July 2003, on the model for the declaration of payment of withholdings of personal income tax (IRS) and corporate income tax (IRC).
https://dre.pt/application/conteudo/151662904
Decree no. 11-A/2020, of December 21: Regulates the extension of the state of emergency decreed by the President of the Republic.
https://dre.pt/application/conteudo/151904698
Ordinance no. 296/2020, of December 22: Approves the declaration model 25 – donations received and respective instructions for completion to be used by entities receiving tax relevant donations under the regime enshrined in the Tax Benefits Statute (EBF).
https://dre.pt/application/conteudo/151865083
Decree-Law no. 105/2020, of December 23: Establishes the Public System to Support Conciliation in Over-Indebtedness.
https://dre.pt/application/conteudo/152015940
Decree-Law no. 106/2020, of December 23: Approves the transitional regime applicable to the provision of financial services by entities with a head office in the United Kingdom.
https://dre.pt/application/conteudo/152015941
Ordinance no. 297/2020, of December 23: Maintains, in 2021, the reference countries established for the year 2020, for the purposes of authorising the prices of new medicines, as well as for the annual review of prices of medicines in the hospital and outpatient markets.
https://dre.pt/application/conteudo/152015942
Ordinance no. 298-A/2020, of December 23: Amends the instructions for completing the recapitulative statement, referred to in Article 29(1)(i) of the VAT Code and Article 23(1)(c) of the VAT Regime for Intra-Community Transactions, approved by Ordinance No 215/2020 of September 10, which are applicable to transactions carried out from 1 January 2021.
https://dre.pt/application/conteudo/152015948
Ordinance no. 298-B/2020, of December 23: Proceeds with the creation and establishes the implementation of the National Vaccination Plan against COVID-19 (PNV COVID-19) through the National Health Service (SNS).
https://dre.pt/application/conteudo/152197945
Regional Regulatory Decree no. 28-D/2020/A, of December 24: Regulates, in the Autonomous Region of the Azores, the application of the Decree of the President of the Republic no. 66-A/2020, of December 17, which renews the state of emergency.
https://dre.pt/application/conteudo/152165521
Ordinance no. 300/2020, of December 24: Approves the Model 10 Declaration – Income and Retention – Residents, and respective instructions for filling in.
https://dre.pt/application/conteudo/152197938
Ordinance no. 301/2020, of December 24: Approves the delimitation of vulnerable territories based on the criteria established in Article 2 of Decree-Law no. 28-A/2020, of June 26.
https://dre.pt/application/conteudo/152197939
Ordinance no. 303/2020, of December 28: Regulates the submission of the request for prior authorisation in the regularisation procedure provided for in articles 78-B and 78-C of the VAT Code and approves the models and respective instructions, to be used for this purpose, which are published in annex.
https://dre.pt/application/conteudo/152197933
Ordinance no. 303-A/2020, of December 28: Fixes the value of the correction factor of the Contributory Index provided for in article 79-A of the Regulation of the Provident Fund for Lawyers and Solicitors, approved by Decree-Law no. 119/2015, of June 29, for the year 2021.
https://dre.pt/application/conteudo/152415438
Ordinance no. 304/2020, of December 29: Approves the model 58 declaration for compliance with the reporting obligation to the Tax and Customs Authority (AT) of certain internal or cross-border mechanisms with tax relevance, as provided for in Law no. 26/2020, of July 21, as amended by Decree-Law no. 53/2020, of August 11, and the respective general information and instructions for completion.
https://dre.pt/application/conteudo/152422623
Ordinance no. 305/2020, of December 29: Proceeds with the first amendment to Ordinance no. 73/2018, of March 12, which defines the terms and conditions of use of the Professional Attributes Certification System (SCAP) for the certification of professional, business, and public attributes through the Citizen Card and Digital Mobile Key.
https://dre.pt/application/conteudo/152422624
Ordinance no. 306/2020, of December 29: Approves, in annex to this ordinance and which is part of it, the list of prohibited substances and methods from January 1st, 2021.
https://dre.pt/application/conteudo/152422625
Council of Ministers Resolution no. 114/2020, of December 30: Approves a set of new measures aimed at business and employment in the context of the COVID-19 pandemic.
https://dre.pt/application/conteudo/152512121
Law no. 75-A/2020, of December 30: Alters the exceptional regime for situations of late payment of rent due under housing and non-housing urban lease agreements, within the scope of the COVID-19 pandemic, amending Law no. 1-A/2020, of March 19, and Law no. 4-C/2020, of April 6.
https://dre.pt/application/conteudo/152639820
Decree-Law no. 106-A/2020, of December 30: Amends the exceptional and temporary measures concerning the COVID-19 pandemic.
https://dre.pt/application/conteudo/152639821
Decree-Law no. 107/2020, of December 31: Alters the exceptional measures for the protection of the credits of families, companies, private social solidarity institutions and other social economy entities, in the context of the COVID-19 disease pandemic.
https://dre.pt/application/conteudo/152639802
Decree-Law no. 109/2020, of December 31: Establishes an exemption from stamp duty on export credit insurance policies, bond insurance policies and foreign bank guarantees.
https://dre.pt/application/conteudo/152639804
Law no. 75-B/2020, of December 31: Approves the State Budget for the year 2021.
https://dre.pt/application/conteudo/152639825
Law no. 75-C/2020, of December 31: Approves the Major Options Law for 2021-2023 on Planning and Multi-annual Budget Programming.
https://dre.pt/application/conteudo/152639826
Law no. 75-D/2020, of December 31: Determines the renewal of the transitory imposition of the compulsory use of masks for access, circulation or permanence in public spaces and streets.
https://dre.pt/application/conteudo/152637736
Ordinance no. 309-A/2020, of December 31: Amends Ordinance no. 150/2004, of February 13, which approves the list of countries, territories, and regions with privileged tax regimes, clearly more favourable.
https://dre.pt/application/conteudo/152637737
Ordinance no. 309-B/2020, of December 31: Regulates the measures for uniformization and mitigation of costs for motorway users.
https://dre.pt/application/conteudo/152637738
Decree-Law no. 109-A/2020, of December 31: Sets the value of the minimum monthly remuneration guaranteed from 1 January 2021 onwards.
https://dre.pt/application/conteudo/152637760
Ordinance no. 309-D/2020, of December 31: Proceeds with the third amendment to Ordinance no. 278/2012 of September 14, which regulates the gradual implementation of the principle of onerosity, by determining the terms on which compensation is due for services, bodies or other entities using public spaces.
III.1. Court of Justice of the European Union
Judgement of the Justice Court of December 10, Case C-488/18: Reference for a preliminary ruling. Taxation. Value added tax (VAT). Directive 2006/112/EC. Article 132(1)(m). Exemption for ‘certain services closely linked to the practice of sport or physical education’. Direct effect. Concept of “non-profit-making bodies”.
Summary:
“Article 132(1)(m) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not having direct effect, so that, although the legislation of a Member State transposing that provision exempts from VAT only a limited number of supplies of services closely linked to the practice of sport or physical education, that provision cannot be relied on directly before the national courts by a non-profit-making body in order to obtain exemption from other services closely connected with the practice of sport or physical education provided by that body to persons who engage in such activities and who are not exempted under that legislation.
Article 132(1)(m) of Directive 2006/112 must be interpreted as meaning that the concept of ‘non-profit-making body’ within the meaning of that provision constitutes an autonomous concept of Union law which requires that, in the event of the dissolution of such a body, it may not distribute to its members the profits which it has made, and which exceed the holdings made by them and the market value of the contributions in kind made by the latter.”.
https://eur-lex.europa.eu/legal-content/PT/TXT/?uri=CELEX:62018CJ0488
Judgement of the Justice Court of December 17, Case C‑656/19: Reference for a preliminary ruling. Common system of value added tax (VAT). Directive 2006/112/EC. Exemptions on exportation. Article 146(1)(b). Goods dispatched or transported outside the European Union by a customer not established within the territory of the Member State concerned. Article 147. ‘Goods to be carried in the personal luggage of travellers’ not established within the European Union. Concept. Goods which have actually left the territory of the European Union. Proof. Refusal of the exemption on exportation. Principles of fiscal neutrality and proportionality. Tax evasion.
Summary:
“The exemption provided for in Article 147(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax in respect of ‘goods to be carried in the personal luggage of travellers’ must be interpreted as meaning that that exemption does not cover goods which an individual not established within the European Union takes with him or her outside the European Union for commercial purposes with a view to the resale of those goods in a third State.
Article 146(1)(b) and Article 147 of Directive 2006/112 must be interpreted as not precluding national case-law under which, where the tax authority finds that the conditions for the value added tax (VAT) exemption for goods to be carried in the personal luggage of travellers have not been satisfied, but that the goods concerned have actually been transported outside the European Union by the purchaser, that authority is required to examine whether the VAT exemption under Article 146(1)(b) may be applied to the supply in question even though the applicable customs formalities have not been completed and even though, at the time of the purchase, the purchaser did not intend to have that exemption applied.
Article 146(1)(b) and Article 147 of Directive 2006/112, and the principles of fiscal neutrality and proportionality, must be interpreted as precluding a national practice under which the tax authority automatically denies a taxable person the benefit of the value added tax (VAT) exemption provided for by each of those provisions where it finds that that taxable person has, in bad faith, issued the form on the basis of which the purchaser has made use of the exemption provided for in Article 147, where it is established that the goods concerned have left the territory of the European Union. In such circumstances, the VAT exemption provided for in Article 146(1)(b) must be refused if infringement of a formal requirement has the effect of preventing the production of conclusive evidence that the substantive requirements governing the application of that exemption have been satisfied or if it is established that that taxable person knew or should have known that the transaction in question was involved in fraud jeopardising the functioning of the common system of VAT.”
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62019CJ0656
III.2 Constitutional Court
Judgement of the Constitutional Court no. 711/2020, Case no. 173/2020:
The Constitutional Court decided:
“a) to refer a question to the Court of Justice under Article 267 TFEU: “May Article 110 TFEU, alone or in conjunction with Article 191 TFEU, in particular Article 191(2) thereof, be interpreted as not precluding a rule of national law which omits the environmental component in the application of reductions linked to the average commercial devaluation of vehicles on the national market to the tax levied on second-hand vehicles with final Community registration granted by other Member States of the European Union, allowing the value thus calculated to be higher than that for equivalent domestic second-hand vehicles?”
(b) to stay the proceedings pending the ruling on the question referred for a preliminary ruling by the Court of Justice in accordance with Articles 269(1)(c) and 272(1) of the Code of Civil Procedure, applicable to the present case ex vi Article 69 of the LTC“.
http://www.tribunalconstitucional.pt/tc/acordaos/20200711.html
Judgment of the Constitutional Court no. 729/2020, Case no. 727/2020:
The Constitutional Court decided to declare the unconstitutionality, for breach of points b) and p) of no. 1 of the Article 165 of the Constitution, of the rule contained in the no. 6 of the Council of Government Resolution no. 207/2020, of 31 July 2020, emerged from Regional Government of the Autonomous Region of the Azores, which creates a judicial validation of mandatory quarantine or prophylactic isolation procedure, enacted by the regional health authority for the passengers landing airports on the islands of Santa Maria, São Miguel, Terceira, Pico and Faial, departed from the airports located in areas considered by the World Health Organization as active community transmission areas or with active transmission chains of the SARS-CoV2 virus.
https://www.tribunalconstitucional.pt/tc/acordaos/20200729.html
III.3. Courts of Justice
Judgement of the Coimbra Court of Appeal of December 10, Case no. 6099/16.0T8VIS-S.C1: Res judicata. Grounds of fact. Grounds of law. Insolvency. Indemnity. Mass insolvency. Creditors. Accountability. Corporate managers.
Judgement of the Coimbra Court of Appeal of December 15, Case no. 281/13.0TBPCV.C2: Legal right of preference. Rural building. Assumptions. Confinement of buildings. Term. Exercise of the right. Communication of the sale project. Renouncement of the exercise of the right.
III.4. Administrative and Tax Court
Judgement of the Central Administrative South Court of December 3, Case no. 1160/08.8BELRS: Tax inspection. The expiry of the right to liquidation. Direct evaluation of taxable item.
IV. BRIEFS
IV.1. DOCTRINE
IV.1.1. Monographs and Periodic Publications
José Casalta Nabais, Problemas Nucleares de Direito Fiscal, Almedina, dezembro 2020
Paulo Ferreira da Cunha, Vontade de Justiça – Direito Constitucional Fundamentado, Almedina, dezembro 2020
Apelles J. B. Conceição, Segurança Social – Manual Prático, 12.ª Edição, Almedina, dezembro 2020
Tiago Serrão, O Direito de Regresso na Responsabilidade Administrativa, Reimpressão, AAFDL Editora, dezembro 2020
Manuel Fragoso Mendes, Agrupamentos Complementares de Empresas, AAFDL Editora, dezembro 2020
IV.1.2. Generic Guidelines & Cia
Circulate letter no. 8/2020, of 04.12.2020, of General Director of Personal Income Tax
Subject: Withholding tax rates – 2021 – Mainland.
Doctrinal letter no. 17946, of 11.12.2020, of Diretor of VAT Services
Subject: Framework – Undivided inheritance – Royalties/ copyright received by the successors.
Order no. 510/2020 of 17.12.2020, of Secretary of State Tax Affairs
Circulate letter no. 15803, of 21.12.2020 , of Deputy-General Director of Customs Management Area
Subject: BREXIT – End of transition period – Customs Aspects.
IV.2. Miscellaneous
IV.2.1. Economy, Finance and Taxation
The Council of Ministers approved, on December 22, set of measures which aim is to maintain updated the measures that have been applied since March 2020, ensuring its relevance and opportunity, namely the allocation of social and economic support.
Among the approved amendments, we would highlight the following:
- extension until 30 June 2021, of the duration of the special rules concerning the sickness benefit when the work incapacity results from COVID-19 disease;
- on the contributory plan trying to avoid introduction of contributory unpredictability in this especially demanding period it is decided to postpone to 2021 the annual review of the self-employed persons for 2019 statements;
- with regard to rental housing, the extension of the of the exceptional regime for situations of late payment of rents, as a non-refundable financial contribution for low-income borrowers whose effort rate intended to the rent payment is or becomes higher than 35%;
- the extension until December 31, 2021of the regime establishing rules for the act by means of distance communication, in the context of Covid-19 pandemic.
https://www.portugal.gov.pt/pt/gc22/governo/comunicado-de-conselho-de-ministros?i=391
V. INDUSTRIAL PROPERTY
The INPI has a new communication channel, called Online Customer Service, which allows customer service through the use of an electronic platform (Microsoft Teams), since December 4.
https://inpi.justica.gov.pt/en-gb/INPI-News/New-Channel-of-Communication
A new search database was launched for all geographical indications (GIs) protected at European Union level. – GIview. This database provides data on Geographical Indications (GI) registered in the European Union (EU) and also contains information on non-EU GIs, protected at EU level through bilateral and multilateral agreements, and on GIs protected in third countries. The database will be continuously updated with official registered data from the European Commission and is developed and maintained by EUIPO.
https://inpi.justica.gov.pt/en-gb/INPI-News/GIview-New-search-database-for-GI
A new EPO study (“Patents and the Fourth Industrial Revolution – the global technology trends enabling the data-driven economy”) analyses global patent application data to highlight trends in technologies related to smart connected objects. The study shows that innovation in the technologies of the Fourth Industrial Revolution (4RI) has accelerated considerably worldwide in the last decade and that between 2010 and 2018, global patent applications for these technologies, related to smart connected objects (covering the Internet of Things, Big Data, 5G and Artificial Intelligence), have increased at an annual average of almost 20%, about five times faster than the average for all fields of technology.
https://inpi.justica.gov.pt/en-gb/INPI-News/Study-on-Patents-and-the-Fourth-Industrial-Revolution
The European Commission has published a working paper on Piracy and Counterfeiting structured into four sections: i) Online service providers that allow access to copyrighted content; ii) E-commerce platforms; iii) Pharmacies and service providers that allow the sale of medicines; and iv) Physical markets. The document also includes a list of websites and markets infringing the intellectual property rights of EU companies and creators, thus aiming to encourage operators in those markets, local enforcement authorities and governments to take action to curb abuses of intellectual property rights.
https://inpi.justica.gov.pt/Noticias-do-INPI/cid/48191
A 20 million EUR support fund (Ideas Powered for Business SME Fund) has been launched to provide vouchers to help small and medium-sized enterprises (SMEs) based in the European Union to access Intellectual Property Rights (IPR). Applications for the fund will open from 11 January 2021, which will mark the start of the first of five funding windows that will run throughout 2021. The fund will be open to all EU companies that meet the official definition of SMEs and wish to obtain financial support in the form of reimbursements for trademark and design applications, up to a maximum amount of 1,500 EUR per company.
https://inpi.justica.gov.pt/en-gb/INPI-News/Lauching-of-the-SME-Fund
EUIPO has published a report entitled “Report on the enforcement of intellectual property rights in the EU: Results at the borders of the EU and the Member States 2019” on seizures in national markets and communicated through the IP Enforcement Portal. The aim of the report is to provide useful information to support the analysis of IPR infringements in the EU and the development by law enforcement authorities of appropriate countermeasures.
https://inpi.justica.gov.pt/Noticias-do-INPI/cid/48294
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