Decree-Law no. 71-A/2021, of August 13 was published in the official gazette, amending the extraordinary aid for the progressive resumption of activity (hereinafter, “APRA”) established in Decree-Law no. 46-A/2020, of July 30.
The Portuguese Supreme Court of Justice (SCJ) has delivered a Decision uniformizing case law (SCJ Decision nº 2/2021, dated 07.05.2021) in the following sense: “The sale during insolvency proceedings of a mortgaged property, with a lease entered into subsequent to the mortgage, does not make the lessee’s rights expire, in line with the provisions of article 109.3 of the Insolvency and Companies Recovery Code (Código da Insolvência e da Recuperação de Empresas - CIRE), combined with article 1057 of the Civil Code (CC), with the provisions of article 824.2 of the CC not being applicable”.
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.
Following the approval of the 'IVAucher' program by the State Budget Law for 2021, which aims to support and stimulate the accommodation, culture and restaurant sectors, the Portuguese Government has finally defined, through Regulatory Decree no. 2-A/2021, of 28 May, its scope and operating conditions.
The Parliament of the Autonomous Region of Azores approved a generic reduction of 30% of the national personal income tax (PIT), corporate income tax (CIT) and value added tax (VAT) rates through the Regional Legislative Decree no. 15-A/2021/A, published at the Official Gazette ('Diário da República') on 31 May of 2021.