Whenever, in respect of entities to which the tax transparency regime defined in Article 6 applies, corrections are made which alter the amounts attributed to their members (sócios or membros), the Tax and Customs Authority makes the corresponding changes to the assessments issued to those members, and the differences ascertained are collected or cancelled accordingly.
Sempre que, relativamente às entidades a que se aplique o regime de transparência fiscal definido no artigo 6.º, haja lugar a correções que determinem alteração dos montantes imputados aos respetivos sócios ou membros, a Autoridade Tributária e Aduaneira promove as correspondentes modificações na liquidação efetuada àqueles, cobrando-se ou anulando-se em consequência as diferenças apuradas.
The Tax and Customs Authority's duty to adjust the members' assessments, collecting or cancelling the differences, 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.