Judgment of the Constitutional Court No. 171/2014, of 13 March 2014

Holding unconstitutional, with general binding force , the part of the rule of Article 8(7) of the Regime Geral das Infracções Tributárias (general regulatory framework of tax offences) that relates to the joint and several liability of the managers and directors of a company who have wilfully cooperated in the commitment of the offence for the fines imposed on the company.

Judgment of the Supreme Court of Justice, of 06 March 2014

Ruling that the one-year term, provided for in Article 205(2) of the CPEREF, only applies to situations of claims submitted and not those of separation or return of assets.

Judgment of the Supreme Court of Justice, of 06 March 2014

Holding null and void, on grounds of the breach of the rule of Article 280 of the Civil Code, the confidential agreement entered into on a personal basis between the managers of two companies, whereby the use of the building permit of one of the companies is permitted to the other in exchange for the payment of a sum of money to the manager of the company whose permit was thus made available .