The worldwide health alert triggered by coronavirus is generating a great deal of uncertainty among companies, affecting all aspects of their activity. Garrigues offers its clients multidisciplinary teams specializing in all practice areas in the countries in which it operates. Since the crisis took hold, the firm has established a team of professionals responsible for supervising the contents of this Special section, in which we provide information on all legal developments in relation to the coronavirus crisis, on proposals made by social partners, agreements, decisions, orders, etc.; in short, all the relevant information which companies need to be aware of.
It was published in the Portuguese Official Gazette, the Council of Ministers’ Resolution no. 101-A/2021, of 30 July, which establishes the state of calamity throughout mainland Portugal until the 11:59 hours of the 31st of August 2021 and foresees the applicable legal regime.
It has been published in the official website of the Portuguese Tax Authority, the postponement of the deadline to comply with the obligation to prepare and submit the transfer pricing file, to which large taxpayers are subject, under article 130, no. 3, of the Corporate Income Tax (IRC) Code, to July 22th, 2021 (in line with the postponement of the submission of the IES/DA).
It was published in the Official Gazette the Resolution of the Council of Ministers no 74-A/2021, June 7th, 2021, which, declared the state of calamity in mainland Portugal until 23:59 hours of June 27th, 2021 and stated the applicable rules.
It was published in the Official Gazette the Resolution of the Council of Ministers no 70-B/2021, 4th July, which, among other measures, establishes new rules for teleworking regime, applicable from 14th July, 2021.
The VAT exemption applicable to domestic supplies and intra-Community acquisitions of goods, needed to combat the effects of the COVID-19 disease by the State and other public bodies or by non-profit organizations, was extended from 30 April to 31 December 2021, by Law no. 33/2021 of 28 May.
Following the V Social Dialogue Agreement reached between the Government, the labor union organizations UGT and CC.OO. and the employers’ associations CEOE and CEPYME, Royal Decree-law 11/2021, of May 27, on urgent measures for the defense of employment, economic reactivation and the protection of self-employed workers, has been published today, May 28.