Parliament  Law No. 72/2014, of 2 September  Second amendment to Law No. 68/93 of 4 September, laying down the Law of Wasteland (Baldios), amending the Tax Benefits Statute, enacted by Decree-Law No. 215/89, of 1  July, and amending for the ninth time the Litigation Costs Regulation (Regulamento das  Custas Processuais), enacted by Decree-Law No. 34/2008 of 26 February. This law amends Article 59 of the Tax Benefits Statute determining that the income from  wasteland distributed to co-owners is subject to personal income tax, and establishing the conditions under which wasteland is exempt from property municipal tax.

Parliament

Parliament Resolution No. 80/2014, of 8 July, published in the 1 st Series of  Diário da República (Portuguese official gazette) of 16 September

Approving the Convention on Mutual Administrative Assistance in Tax Matters, adopted in  Strasbourg, on 25 January 1988, as modified by the Amending Protocol of the  Convention on Mutual Administrative Assistance in Tax Matters, adopted in Paris, on 27  May 2010. This amendment widens the international pattern of exchange of information on tax  matters to a universe of more than 60 (sixty) signatory countries, among which  Switzerland, the USA, Brazil and China.

Parliament

Decree of the President of the Republic No. 68/2014, of 16 September

Ratifying the Convention on Mutual Administrative Assistance in Tax Matters, adopted in  Strasbourg, on 25 January 1988, as revised by the Amending Protocol of the Convention  on Mutual Assistance in Tax Matters, adopted in Paris, on 27 May 2010.

Autonomous Region of Azores – Presidency of the Government

Regional Regulatory Decree No. 19/2014/A, of 22 September

Regulating the Subsistema de Incentivos para o Fomento da Base Económica de  Exportação (Incentive subsystem for the promotion of the export economic basis) within  the scope of the COMPETIR+ programme, adopted by Regional Legislative Decree No.  12/2014/A, of 9 July.

Ministry of Solidarity, Employment and Social Security

Decree-Law no. 144/2014, of 30 September

Updates the guaranteed monthly minimum salary (“RMMG”) to € 505 (five hundred and  five euros) – to be applicable in the period comprised between 1 October 2014 and 31  December 2015.

This Decree-Law revokes Decree-Law No. 143/2010, of 31 December, which set the  RMMG at € 485 (four hundred and eighty five euros).