A set of clarifications was made available in the official website of the Portuguese Tax Authorities (“AT”) regarding the obligation to submit the transfer pricing file to which some taxpayers are subject (please check our previous Tax Alert), following the amendments introduced by Law no. 119/2019, 18 September, to numbers 3 and 4 of article 130 of the Corporate Income Tax (“IRC”) Code.
Two of the most important measures approved during the state of emergency were the simplified lay-offs and the extraordinary training plan. Changes have now been made to the simplified lay-off regime and other employment protection measures have been approved. It is these measures that need to be detailed and analysed.
On June 4, 2020, through Resolution nº 41/2020, the Council of Ministers approved the Program for Economic and Social Stabilization (Programa de Estabilização Económica e Social) (“PEES”), with a time horizon up to the end of 2020.
It was published in the official gazette the Ministers Council Resolution no. 41/2020, of 6 de June, approving the Social and Economic Stabilization Plan (SESP) that introduces a package of exceptional measures on economic and social matters. Regarding Labor and Social Security Law, the following measures are to be highlighted:
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.
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.