1. The regional bodies have tax powers of a normative and administrative nature, to be exercised in accordance with the following paragraphs.
1 - Os órgãos regionais têm competências tributárias de natureza normativa e administrativa, a exercer nos termos dos números seguintes.
2. Regional legislative power in tax matters is exercised by the Legislative Assemblies of the Autonomous Regions by legislative decree and comprises the following powers:
2 - A competência legislativa regional, em matéria fiscal, é exercida pelas Assembleias Legislativas das regiões autónomas, mediante decreto legislativo, e compreende os seguintes poderes:
a) The power to create and regulate taxes in force only in the respective Autonomous Regions, laying down their scope, rate, assessment, collection, tax benefits and taxpayer safeguards, under this Law;
a) O poder de criar e regular impostos, vigentes apenas nas regiões autónomas respetivas, definindo a respetiva incidência, a taxa, a liquidação, a cobrança, os benefícios fiscais e as garantias dos contribuintes, nos termos da presente lei;
b) The power to adapt national taxes to regional specificities as regards scope, rates, tax benefits and taxpayer safeguards, within the limits laid down by law and under the following articles.
b) O poder de adaptar os impostos de âmbito nacional às especificidades regionais, em matéria de incidência, taxa, benefícios fiscais e garantias dos contribuintes, dentro dos limites fixados na lei e nos termos dos artigos seguintes.
3. The normative and administrative powers referred to in the preceding paragraphs are exercised under Chapters II and III of this Title, without prejudice to the coordination between the competent national and regional tax authorities provided for in Article 15.
3 - As competências normativas e administrativas a que se referem os números anteriores são exercidas nos termos dos capítulos ii e iii do presente título, sem prejuízo da coordenação entre as autoridades fiscais nacional e regionais competentes previstas no artigo 15.º
The exercise of regional tax legislative power by the Legislative Assemblies by legislative decree, the two powers (own taxes; adaptation of national taxes as to scope, rates, tax benefits and taxpayer safeguards within the limits of the law) and the cross-references to Chapters II and III and Article 15 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.