1. The regional tax authorities shall provide all the cooperation necessary for the effectiveness of the actions to be carried out by the Tax and Customs Authority (AT) within its legal remit and powers, in particular so as to enable it to exercise its control over the whole territory of the Portuguese Republic, including under the current tax exemption regimes.
1 - As autoridades fiscais regionais prestam toda a cooperação necessária à eficácia das ações a realizar pela Autoridade Tributária e Aduaneira no âmbito das suas atribuições e competências legais, nomeadamente de modo a permitir-lhe o exercício do seu controlo sobre todo o território da República Portuguesa, incluindo no âmbito dos atuais regimes de isenção de impostos.
2. For the purposes of complying with this article, the Tax and Customs Authority shall establish, in cooperation with the regional tax authorities, appropriate procedures to ensure the right to information, to staff training and to participation, as well as the identification and implementation of the specific common frameworks for the concrete actions to be carried out.
2 - Para efeitos do cumprimento do disposto no presente artigo, a Autoridade Tributária e Aduaneira estabelece, em cooperação com as autoridades fiscais regionais, procedimentos adequados a assegurar o direito à informação, à formação dos trabalhadores e à participação, bem como a identificação e a realização dos quadros comuns específicos das ações concretas a desenvolver.
The regional authorities’ duty to cooperate with the AT, including its control over the whole territory under the existing tax exemption regimes, and the AT’s duty to set cooperation procedures 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.