Whenever, in relation to entities to which the regime laid down in Article 20 applies, corrections are made that change the amounts attributed to their members (sócios ou membros), the Tax and Customs Authority revises the assessment made to those members, and the resulting differences are collected or cancelled accordingly.
Sempre que, relativamente às entidades a que se aplique o regime definido no artigo 20.º, haja lugar a correções que determinem alteração dos montantes imputados aos respetivos sócios ou membros, a Autoridade Tributária e Aduaneira procede à reforma da liquidação efetuada àqueles, cobrando-se ou anulando-se em consequência as diferenças apuradas.
The trigger (corrections changing the amounts attributed to shareholders or members of entities under Article 20) and the collection or cancellation of the resulting differences 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.