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 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.
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).