Nova lei das agências de viagens e turismo proíbe agências virtuais...

Nova Lei das Agências de Viagens Agências de Viagens e Turismo: novo Decreto-Lei simplifica procedimentos no acesso à actividade e reforça garantias dos consumidores. O novo Decreto-Lei que regula a actividade das Agências de Viagens e Turismo caracteriza-se pela simplificação e pela desmaterialização de procedimentos, numa transposição da Directiva Europeia Bolkestein para a legislação portuguesa (Decreto-Lei n.º 61/2011, de 6 de Maio). Entre outras alterações, o Decreto-Lei institui que são eliminados os seguintes requisitos: - a forma jurídica obrigatória (o acesso à actividade própria das Agências de Viagens e Turismo passa a estar disponível para pessoas singulares ou para entidades com forma jurídica reconhecida noutros Estados-membros da União Europeia, ainda que inexistente na ordem jurídica interna); - a exigência de capital social mínimo (100.000 Euros); - a existência de estabelecimento físico para atendimento a clientes. Ao nível da simplificação de procedimentos, este novo diploma prevê: - a exigência de licença é substituída pela comunicação prévia (através do preenchimento do formulário electrónico disponível no Registo Nacional das Agências de Viagens e Turismo - RNAVT); - a desmaterialização de procedimentos por via informática; - a ligação ao balcão único electrónico (Portais da Empresa e Cidadão); - a Livre Prestação de Serviços (LPS) em Portugal por empresas estabelecidas noutros Estados-membros da União Europeia. Outra alteração importante que este Decreto-Lei introduz é a criação do Fundo de Garantia de Viagens e Turismo que reforça garantias dos consumidores e que responde solidariamente pelo pagamento da totalidade dos créditos dos consumidores resultantes do incumprimento, total ou parcial, dos contratos celebrados com as agências de viagens e turismo e com os operadores turísticos. Este fundo de garantia, para o qual agências e operadores deverão contribuir, vem substituir o sistema de cauções. Outra iniciativa contida no Decreto que vai no sentido de uma maior protecção dos consumidores é a simplificação do acesso à resolução de litígios, tornando mais eficaz a acção da Comissão Arbitral como instrumento complementar e auxiliar do funcionamento do Fundo.

Politica Fiscal para Portugal 2011-2014 do Fundo Europeu de Estabilidade Financeira

Objectives:

Reduce the Government deficit to below EUR 10,068 million (equivalent to 5.9% of GDP

based on current projections) in 2011, EUR 7,645 million (4.5% of GDP) in 2012 and EUR

5,224 million (3.0% of GDP) in 2013 by means of high-quality permanent measures and

minimising the impact of consolidation on vulnerable groups; bring the government debt-to-

GDP ratio on a downward path as of 2013; maintain fiscal consolidation over the medium

term up to a balanced budgetary position, notably by containing expenditure growth; support

competitiveness by means of a budget-neutral adjustment of the tax structure.

Fiscal policy in 2011

1.1. The Government achieves a general government deficit of no more than EUR 10,068

millions in 2011.

[Q4-2011]

1.2. Over the remainder of the year, the government will rigorously implement the Budget

Law for 2011 and the additional fiscal consolidation measures introduced before May 2011.

Progress will be assessed against the (cumulative) quarterly deficit ceilings in the

Memorandum of Economic and Financial Policies (MEFP), including the Technical

Memorandum of Understanding (TMU).

[Q3 and Q4-2011]

Fiscal policy in 2012

1.3.On the basis of a proposal developed by the time of the first review, the 2012 Budget will

include a budget neutral recalibration of the tax system with a view to lower labour costs and

boost competitiveness [

October 2011].

1.4.The government will achieve a general government deficit of no more than EUR 7,645

millions in 2012.

[Q4-2012]

1.5. Throughout the year, the government will rigorously implement the Budget Law for

2012. Progress will be assessed against the (cumulative) quarterly deficit ceilings in the

Memorandum of Economic and Financial Policies (MEFP), including the Technical

Memorandum of Understanding (TMU).

[Q1, Q2, Q3 and Q4-2012]

1.6. The following measures will be carried out with the 2012 Budget Law

otherwise specified:

[Q4-2011], unless

Expenditure

1.7.Improve the working of the central administration by eliminating redundancies, increasing

efficiency, reducing and eliminating services that do not represent a cost-effective use of

public money. This should yield annual savings worth at least EUR 500 million. Detailed

plans will be presented by the Portuguese authorities and will be assessed

budgetary impacts will spread to 2014

i. reduce the number of services while maintaining quality of provision;

ii. create a single tax office and promoting services' sharing between different

parts of the general government;

3

iii. reorganise local governments and the provision of central administration

services at local level;

iv. regularly assess the value for money of the various public services that are part

of the government sector as defined for national accounts purposes;

v. promote mobility of staff in central, regional and local administrations;

vi. reduce transfers from the State to public bodies and other entities;

vii. revise compensation schemes and fringe benefits in public bodies and entities

that independently set their own remuneration schemes;

viii. reduce subsidies to private producers of goods and services.

1.8.Reduce costs in the area of education, with the aim of saving EUR 195 million by

rationalising the school network by creating school clusters; lowering staff needs, centralising

procurement; and reducing and rationalising transfers to private schools in association

agreements.

1.9. Ensure that the aggregate public sector wage bill as a share of GDP decreases in 2012 and

2013 [

by Q1-2012; the. To this end, the government will:Q2-2012 for assessment; Q2-2013 to complete process].

·

2012-2014 of 1% per year in the staff of central administration and 2% in local

and regional administration.

Limit staff admissions in public administration to achieve annual decreases in[Q3-2011]

·

constrain promotions.

Freeze wages in the government sector in nominal terms in 2012 and 2013 and

·

employees schemes (ADSE, ADM and SAD) lowering the employer’s

contribution and adjusting the scope of health benefits, with savings of EUR 100

million in 2012.

1.10. Control costs in health sector on the basis of detailed measures listed below under

'Health-care system', achieving savings worth EUR 550 million;

1.11. Reduce pensions above EUR 1,500 according to the progressive rates applied to the

wages of the public sector as of January 2011, with the aim of yielding savings of at least

EUR 445 million

Reduce the overall budgetary cost of health benefits schemes for government;

1.12. Suspend application of pension indexation rules and freeze pensions, except for the

lowest pensions, in 2012;

1.13. Reform unemployment insurance on the basis of detailed measures listed below under

'Labour market and education', yielding medium-term savings of around EUR 150 million;

1.14. Reduce transfers to local and regional authorities by at least EUR 175 million with a

view to having this subsector contributing to fiscal consolidation;

1.15. Reduce costs in other public bodies and entities by at least EUR 110 million;

1.16. Reduce costs in State-owned enterprises (SOEs) with the aim of saving at least EUR

515 million by means of

:

i. sustaining an average permanent reduction in operating costs by at least 15%;

ii. tightening compensation schemes and fringe benefits;

iii. rationalisation of investment plans for the medium term;

4

iv. increase their revenues from market activities.

1.17. Permanently reduce capital expenditure by EUR 500 millions by prioritising investment

projects and making more intensive use of funding opportunities provided by EU structural

funds.

Revenue

1.18. Introduction of a standstill rule to all tax expenditure, blocking the creation of new

items of tax expenditure and the enlargement of existing items. The rule will apply to all

kinds of tax expenditure, of a temporary or permanent nature, at the central, regional or local

level.

1.19. Reduction of

150 million in 2012. Measures include:

i. abolishing all reduced corporate income tax rates;

ii. limiting the deductions of losses in previous years according to taxable matter and

reducing the carry-forward period to 3-year;

iii. reducing tax allowances and revoking subjective tax exemptions;

iv. curbing tax benefits, namely those subject to the sunset clause of the Tax Benefit

Code, and strengthening company car taxation rules;

v. proposing amendments to the regional finance law to limit the reduction of

corporate income tax in autonomous regions to a maximum of 20% vis-à-vis the

rates applicable in the mainland.

1.20. Reduction of

150 million in 2012. Measures include:

i. capping the maximum deductible tax allowances according to tax bracket with

lower caps applied to higher incomes and a zero cap for the highest income

brackets;

ii. applying separate caps on individual categories by (a) introducing a cap on health

expenses; (b) eliminating the deductibility of mortgage principal and phasing out

the deductibility of rents and of mortgage interest payments for owner-occupied

housing; eliminate interest income deductibility for new mortgages (c) reducing

the items eligible for tax deductions and revising the taxation of income in kind;

iii. proposing amendments to the regional finance law to limit the reduction of

personal income tax in autonomous regions to a maximum of 20% vis-à-vis the

rates applicable in the mainland.

1.21. Apply personal income taxes to all types of cash social transfers and ensure convergence

of personal income tax deductions applied to pensions and labour income with the aim of

raising at least EUR 150 million in 2012.

1.22. Changes in property taxation to raise revenue by at least EUR 250 million by reducing

substantially the temporary exemptions for owner-occupied dwellings. Transfers from the

central to local governments will be reviewed to ensure that the additional revenues are fully

used for fiscal consolidation

corporate tax deductions and special regimes, with a yield of at least EURpersonal income tax benefits and deductions, with a yield of at least EUR.

1.23. Raise VAT revenues to achieve a yield of at least EUR 410 million for a full year by

:

i. reducing VAT exemptions;

5

ii. moving categories of goods and services from the reduced and intermediate

VAT tax rates to higher ones;

iii. proposing amendments to the regional finance law to limit the reduction of

VAT in the autonomous regions to a maximum of 20% vis-à-vis the rates

applicable in the mainland.

1.24. Increase excise taxes to raise at least EUR 250 million in 2012. In particular by:

i. raising car sales tax and cutting car tax exemptions;

ii. raising taxes on tobacco products;

iii. indexing excise taxes to core inflation;

iv. introducing electricity excise taxes in compliance with EU Directive 2003/96.

1.25. Increase efforts to fight tax evasion, fraud and informality to raise revenue by at least

EUR 175 million in 2012.

Fiscal policy in 2013

1.26. The government achieves a general government deficit of no more than EUR 5,224

million in 2013. ).

[Q4-2013]

1.27. Throughout the year, the government will rigorously implement the Budget Law for

2013. Progress will be assessed against the (cumulative) quarterly deficit ceilings in the

Memorandum of Economic and Financial Policies (MEFP), including the Technical

Memorandum of Understanding (TMU).

[Q1, Q2, Q3 and Q4-2013]

1.28. The following measures will be carried out with the 2013 Budget Law

unless otherwise specified:

[Q4-2012],

Expenditure

1.29. Further deepening of the measures introduced in the 2012 Budget Law with a view of

reducing expenditure in the area of:

i. central administration functioning: EUR 500 million. Detailed plans will be

presented and assessed before Q3-2012;

ii. education and school network rationalization: EUR 175 million;

iii. wage bill: annual decreases of 1% per year in headcounts of central

administration and 2% in local and regional administrations;

iv. health benefits schemes for government employees schemes: EUR 100 million.

v. health sector: EUR 375 million;

vi. transfers to local and regional authorities: EUR 175 million;

vii. reduce further costs in other public bodies and entities, and in SOEs: EUR 175

million;

viii. capital expenditure: EUR 350 million;

ix. maintain the suspension of pension indexation rules except for the lowest

pensions in 2013.

6

1.30. In addition, the government will extend the use of means testing and better target social

support achieving a reduction in social benefits expenditure of at least EUR 350 million

.

Revenue

1.31. Further deepening of the measures introduced in 2012 Budget Law, leading to extra

revenue in the following areas:

i. corporate tax bases and reduce tax benefits and tax deductions: EUR 150

million;

ii. personal income tax benefits and tax deductions: EUR 175 million;

iii. taxation of all types of cash social transfers and convergence of personal

income tax deductions for pensions and labour income: EUR 150 million;

iv. excise taxes: EUR 150 million.

1.32. Update the notional property value of real estate for tax purposes to raise revenue by at

least EUR 150 million in 2013. Transfers from the central to local governments will be

reviewed to ensure that the additional revenues are fully used for fiscal consolidation

.

Fiscal policy in 2014

1.33. The government will aim at achieving a general government deficit of no more than

EUR 4,521 millions in 2014. The necessary measures will be defined in the 2014 Budget

Law.

[Q4-2013]

1.34. Throughout the year, the Government will rigorously implement the Budget Law for

2014. Progress will be assessed against the (cumulative) quarterly deficit ceilings in the

Memorandum of Economic and Financial Policies (MEFP), including the Technical

Memorandum of Understanding (TMU).

[Q1, Q2, Q3 and Q4-2013]

1.35. With the 2014 Budget Law, the Government will further deepen the measures

introduced in the 2012 and 2013 with a view in particular to broadening tax bases and

moderating primary expenditure to achieve a declining ratio of government expenditure over

GDP.

1. Fiscal policy

criada a sociedade de Advogados Falé e Nandin Associados

Registo OA nº 28/11

http://www.falenandin.pt/