1. In matters of tax benefits and incentives, whatever their nature and purpose, that are of specific and exclusive interest to a single Autonomous Region, the powers conferred by general law on the member of the Government responsible for finance are exercised, in compliance with the laws and general principles in force and within the scope of the principle of equality, by the member of the Regional Government responsible for finance.
1 - Em matéria de benefícios e incentivos fiscais, qualquer que seja a sua natureza e finalidade, do interesse específico e exclusivo de uma única região autónoma, as competências atribuídas na lei geral ao membro do Governo responsável pela área das finanças são exercidas, com respeito pelas leis e princípios gerais em vigor e no âmbito do princípio da igualdade, pelo membro do Governo Regional responsável pela área das finanças.
2. Tax benefits or incentives of national interest or scope, or of specific interest to more than one circumscription, fall within the competence of the member of the Government responsible for finance, after consulting the Regional Governments concerned.
2 - Os benefícios ou incentivos fiscais de interesse ou âmbito nacional ou do interesse específico de mais de uma circunscrição são da competência do membro do Governo responsável pela área das finanças, ouvidos os respetivos Governos Regionais.
The split of competence (regional finance member for benefits of specific and exclusive interest to a single Region; national finance member, after consulting the Regional Governments, for benefits of national scope or of interest to more than one circumscription) is 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.