It was published on the official gazette the Ministers Council Order no. 40-A/2020, of 29 May, extending the Calamity State under the COVID-19 pandemic and rules the new de-confinement phase in Portugal. Among other measures, it should be highlighted the amendments introduced on telework and work organization in the companies, in force from June 1st, 2020, onwards.
On May 14, 2020, the Portuguese Parliament passed Law no. 16/2020, dated May 29, making the fourth amendment to Law no. 1-A/2020, dated March 19, determining various exceptional and temporary measures in response to the epidemic caused by the SARS CoV-2 coronavirus and the COVID-19 infectious disease, affecting the area of Justice and the Courts, significantly including the suspension of procedural time limits (albeit with certain limitations and exceptions). Consult our April 7 Alert.
Royal Decree-Law 19/2020 states that the three-month time period for preparing financial statements and other documents required by law will start to run from June 1, 2020, and reduces the time period for approving financial statements to two months running from the end of the time period for their preparation. In keeping with the new time periods for preparation and approval of the financial statements, it is allowed to file a second corporate income tax self-assessment until November 30, 2020. Additionally, amendments are introduced to the rules on tax deferrals for small and medium-sized companies and the self-employed along with a new stamp tax exemption; and a later date has been determined for publication of the list of delinquent tax payers.
In late March and early April, the European Commission ("EC") approved two state aid packages for Portugal, within the framework of Article 107 (3) (b) of the Treaty on the Functioning of the European Union (TFEU), namely decisions SA.56755 and SA.56873, respectively. The EC considers them necessary, appropriate and proportionate measures to remedy a serious disturbance in the economy of this Member State.
As announced by the Portuguese Government, Law no. 13/2020, of 7 May, was finally published, which came into force on the day after its publication and provides for the temporary application of the following VAT measures:
Throughout the three declarations of State of Emergency, Garrigues has been tracking the legislative output from the Parliament and the Government aimed at minimizing the impact of the COVID-19 pandemic on social and economic sectors.
The pandemic associated to the COVID-19 brought deep and substantial changes in the most diverse areas and sectors, having, in particular, provoked significant modification in the labor universe.
As we have been following, the Portuguese Government has approved several successive exceptional measures to mitigate the effects of the COVID-19 pandemic in Portugal.
The Portuguese Data Protection Authority issued guidelines (available solely in Portuguese) on the collection of employees' health data by the employer in the context of the infection prevention by the new coronavirus SARS-CoV-2, in which it clarified that:
International arbitrations are not associated with any particular jurisdiction, and in Latin America and elsewhere, most arbitral institutions keep handling arbitral proceedings and enabling them to continue, despite COVID-19, by using available technology.
