Where there are well-founded grounds for believing that the special tax scheme provided for in Article 60 gives the retailer unjustified advantages or causes serious distortions of competition, the tax authorities may at any time require the retailer to apply the normal tax regime.
Nos casos em que haja fundados motivos para supor que o regime especial de tributação previsto no artigo 60.º concede ao retalhista vantagens injustificadas ou provoca sérias distorções de concorrência, a administração fiscal pode, em qualquer altura, obrigá-lo ao regime normal de tributação.
The tax authorities’ power to impose the normal regime at any time where there are well-founded grounds is retained.
We register foreign-owned companies for VAT, set up invoicing, file periodic returns and recapitulative statements, and check place-of-supply and exemption positions, in English. A written answer and a fixed quote within one working day.
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.