Esta é a Newsletter de Fiscal dos meses de julho e agosto, que aborda os principais temas fiscais da atualidade em Portugal e na esfera internacional, dando a conhecer as notícias mais relevantes no que respeita a decisões judiciais, informações da Autoridade Tributária e legislação fiscal recentemente publicadas.
On the 4th of September 2019, Law no. 97/2019 was published in Portugal’s Official Journal introducing the first amendment, approved under a parliament review, to the Real Estate Investment and Asset Management (SIGIs) regime, approved by Decree-Law no. 19/2019, of 28 January.
On the 28th of August 2019 the law implementing Regulation (EU) 2017/2402 of the European Parliament and of the Council, of 12 December 2017 (“Regulation”), laying down a general framework for securitisation and creating a specific framework for simple, transparent and standardised securitisation was published in Portugal’s Official Journal (Diário da República), entering into force on 29 August 2019 (Law no. 69/2019, of 28 August).
The Decree-law no. 108/2019, of 13 August published in Diário da República introduced amendments to the Retirement Statute and created the new early retirement scheme.
Entities which cease their activity until 31 July 2019 shall apply the model of 2018 for the IES of 2019 and the deadline to submit SAFT-T (PT) accounting file was extended until 31 May 2020
Order no. 271/2019.XXI, of Secretary of State for Tax Affairs, was published in the Tax Authorities' website, which extends the deadline of the Annual Accounting Information (“IES”) submission regarding fiscal year of 2018, ended in 31 December, from 15 July to 17 July 2019.
Order no. 254/2019-XXI, of the Secretary of State for Tax Affairs, was published in the Tax Authorities' website, determining the extension of the deadline to comply with certain obligations resulting from the SIMPLEX + program, implemented by the Decree-Law no. 28/2019, 15 February, from 1 July 2019 to 1 January 2020
The Portuguese Data Protection Authority (Comissão Nacional de Proteção de Dados or CNPD) published, on 23 April 2019, its 2017-2018 activity report. This report provide us an overview of CNPD’s activities during the year of 2017 and two periods of the year 2018: from 1 January to 24 May (before the GDPR’s applicability) and from 25 May to 31 December (after the GDPR’s applicability). Among the information provided by the CNPD we highlight the following: