Tax and Customs Authority

Binding Information concerning Case no. 205.25.10-172/2016 of 5 September 2016 ISV 

Clarifies that, for purposes of determining the taxable value of a used vehicle from another Member State introduced in Portugal, and considering (i) the recent decision of the Court of Justice of the European Union against Portugal (Case C- 200/15) – which gave rise to the ongoing review of the table – and (ii) that the vehicle in question has more than five years of use, if the taxpayer considers the that amount of the tax assessed is excessive, he may request – as an alternative to the application of the existing table – that its value be assessed by the application of the alternative method provided for in Article 11, paragraph 3, of the Vehicle Tax Code.

Tax and Customs Authority

Circular Letter no. 35.060, of 13 June 

Establishes the guidelines and procedures for the implementation of the partial refund of fuel taxes regime for freight companies, following the approval of Law no. 24/2016, of 22 August and of Ordinance no. 246-A/2016, of 8 September. 

This circular letter lists the eligible vehicles, the fuel quantity, the amount of the refund (set at €0.126/l of road diesel supplied), the eligible acquirers and gas stations, also identifying the validation procedure for refuelling record systems, the communication of refuelling and the refund procedure.