1. Bills of exchange and promissory notes are presumed to result from loan agreements where they do not arise from commercial transactions, which is understood to be the case where the original creditor is not a trader.
1 - Presume-se que as letras e livranças resultam de contratos de mútuo quando não provenham de transações comerciais, entendendo-se que assim sucede quando o credor originário não for comerciante.
2. The loans and credit facilities referred to in point (a) of paragraph 2 of the preceding article are presumed to bear interest, interest being understood to start accruing, on loans, from the date of the contract and, on credit facilities, from the date of their use.
2 - Presume-se que os mútuos e as aberturas de crédito referidos na alínea a) do n.º 2 do artigo anterior são remunerados, entendendo-se que o juro começa a vencer-se nos mútuos a partir da data do contrato e nas aberturas de crédito desde a data da sua utilização.
3. Unless proven otherwise, capital delivered on deposit that is not covered by point (b) of paragraph 2 of the preceding article and whose repayment is guaranteed in any form is presumed to have been lent.
3 - Até prova em contrário, presumem-se mutuados os capitais entregues em depósito não incluídos na alínea b) do n.º 2 do artigo anterior e cuja restituição seja garantida por qualquer forma.
4. Entries in their favour in any members’ current accounts kept in the books of commercial companies or civil companies in commercial form, where they do not result from loans, the provision of work or the holding of corporate offices, are presumed to be made by way of profits or advances on profits.
4 - Os lançamentos a seu favor, em quaisquer contas correntes dos sócios, escrituradas nas sociedades comerciais ou civis sob forma comercial, quando não resultem de mútuos, da prestação de trabalho ou do exercício de cargos sociais, presumem-se feitos a título de lucros ou adiantamento dos lucros.
5. The presumptions established in this article may be rebutted on the basis of a court decision, an administrative act, a statement by the Banco de Portugal or recognition by the Tax and Customs Authority.
5 - As presunções estabelecidas no presente artigo podem ser ilididas com base em decisão judicial, ato administrativo, declaração do Banco de Portugal ou reconhecimento pela Autoridade Tributária e Aduaneira.
The presumptions in paragraphs 1 to 4, the dates from which interest accrues on loans and credit facilities, and the four means of rebuttal in paragraph 5 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.