The tax powers of the regional bodies are subject to the constitutional and statutory limits and also to the following principles:
As competências tributárias dos órgãos regionais observam os limites constitucionais e estatutários e ainda os seguintes princípios:
a) The principle of consistency between the national tax system and the regional tax systems;
a) O princípio da coerência entre o sistema fiscal nacional e os sistemas fiscais regionais;
b) The principle of legality, under the Constitution;
b) O princípio da legalidade, nos termos da Constituição;
c) The principle of equality between the Autonomous Regions;
c) O princípio da igualdade entre as regiões autónomas;
d) The principle of national solidarity, under Article 8;
d) O princípio da solidariedade nacional, nos termos do artigo 8.º;
e) The principle of flexibility, meaning that the regional tax systems shall adapt to regional specificities, both by being able to create taxes in force only in the Autonomous Regions and by adapting national taxes to regional specificities;
e) O princípio da flexibilidade, no sentido de que os sistemas fiscais regionais devem adaptar-se às especificidades regionais, quer podendo criar impostos vigentes apenas nas regiões autónomas quer adaptando os impostos de âmbito nacional às especificidades regionais;
f) The principle of sufficiency, meaning that regional tax collection is, in principle, intended to cover regional public expenditure;
f) O princípio da suficiência, no sentido de que as cobranças tributárias regionais, em princípio, visam a cobertura das despesas públicas regionais;
g) The principle of functional efficiency of the regional tax systems, meaning that the regional tax systems shall be structured so as to encourage investment in the Autonomous Regions and ensure their economic and social development.
g) O princípio da eficiência funcional dos sistemas fiscais regionais, no sentido de que a estruturação dos sistemas fiscais regionais deve incentivar o investimento nas regiões autónomas e assegurar o desenvolvimento económico e social respetivo.
All seven principles, including the flexibility principle (own taxes and adaptation of national taxes) and the cross-reference to Article 8, are retained.
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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.