Tag: Portugal

VAT and customs duties in COVID-19 times in the European Union – do the ends justify all means?

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VAT text on coins

 by Andreia Barbosa, PhD Candidate at the University of Minho
▪

Given the international public health emergency, it is paramount to adopt measures to mitigate the global spread of the virus and its underlying impacts at different levels – including at the international trade level.

The adaptation of the tax regime related to international exchanges of goods has already begun to be made, given the need to facilitate (through the reduction of taxation) the acquisition of equipment for the prevention and combat of COVID-19. The European Commission itself has addressed a note to the General- Directors of Tax and Customs Administrations of the Member States (and the United Kingdom), clarifying what exceptional instruments are available to help disaster victims and which can be used to tackle this health crisis without precedents.

In Portugal, the VAT exemption already enshrined in the transmission of goods free of charge, for later distribution to people in need, made to the Portuguese State agencies or other philanthropic organizations [in accordance with the provisions of in articles 51 to 57 of Council Directive 2009/132/EC of October 19th, 2009, which determines the scope of Article 143 (b) and (c) of Directive 2006/112 / EC], was assumed as an instrument capable of promoting aid to the victims of the COVID-19.
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Portuguese Labour Law in times of Covid19: some aspects

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 by Teresa Coelho Moreira, Professor of Labour Law, University of Minho
▪

The world is facing an unprecedented pandemic crisis with global effects and that already reached almost all countries in the world. This situation has reflected in all areas but we are going to analyse some aspects related with Labour Law, and what Portugal is doing to face this situation.

Recently on 23 March, the ILO issued a paper entitled ILO Standards and COVID-19 (coronavirus) and emphasized that the Employment and Decent Work for Peace and Resilience Recommendation, 2017 (No. 205) on the Preamble and Paragraphs 7, b and 43, establishes that “crisis responses need to ensure respect for all human rights and the rule of law, including respect for fundamental principles and rights at work and for international labour standards”.

Today, we are living a truly tsunami in terms of economic crisis with this virus and no one knows when and if it is going to stop and how the world is going to be. However, one thing is sure. We are going to face a huge economic crisis with reflection in the world of work. Millions of people around the world are going to be unemployed. According with the ILO we can have “a rise in global unemployment of between 5.3 million (“low” scenario) and 24.7 million (“high” scenario) from a base level of 188 million in 2019. By comparison, the 2008-9 global financial crisis increased global unemployment by 22 million”[i]. With this scenario, falls in employment also mean large income losses for workers that translate into falls in consumption of goods and services, in turn affecting the prospects for businesses and economies.
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The fundamental right to life in the case Soares Campos v. Portugal: where do we stand?

On By officialblogunioIn Case notesLeave a comment 
by Mariana Alvim, PhD candidate and member of CIDP
▪

Brief description of the Case

The present case[i] concerned the death of Mr. Soares Campos’s son who was swept out to sea while taking part in a gathering related to Praxe[ii] in a beach in Portugal.

Mr. Soares Campos (hereafter “applicant” or “claimant”) lodged an application with the European Court of Human Rights (hereafter “Court” or “ECtHR”) on the 27 May 2016.

The applicant based his complain on the procedural aspect of Article 2 of the European Convention on Human Rights (hereafter “ECHR” or “Convention”), sustaining that there was not an effective investigation capable of establishing the circumstances of his son’s death.

The claimant also grounded his complain in a substantive aspect of Article 2 of the Convention, declaring that his son’s death had been caused by the lack of a legal framework regulating Praxe activities in the Portuguese Universities.
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Editorial of November 2017

On By officialblogunioIn EditorialsLeave a comment

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by Sophie Perez Fernandes, Junior Editor
▪


The forest fires in Portugal and the EU

The Author of this post took the photo above during a common episode of her daily life, returning from work. While I was waiting for someone I stared at the landscape around me. Sadly, I realized, on that sunny, bright and warm October day, that the surrounding green I’d been accustomed to had partially disappeared. And I photographed it. I will not bother the reader with the reasons – these are personal and subjective. That is not the case of the reasons for its disclosure with this post.

The place photographed will not be revealed. The place is not the point – and not being the point, it is the point. It could be anywhere. That landscape is not only the one I photographed in that spur of the moment. Anyone present in that place, at that moment, was contemplating the same landscape – it was not a matter of me, but of us. And similar landscapes are, sadly, scattered through Portugal today and will remain for a long while – us is so much bigger than that place, at that moment.

And because the forest fires that ravaged Portugal in 2017 are so much bigger than that place (Portugal), at that moment (2017), the European within me was on alert as well.

The forest fires that occurred in Portugal were impressive not only because of their dimension and their impact, but also because of the unusual period of recent occurrences. In addition to the heavy human losses – the number of fatalities tragically exceeds a hundred – and to the equally heavy ecosystemic damage – associated with the loss of biodiversity always linked to any phenomenon of forest degradation/destruction –, the anomalous character of the forest fires recorded on October 15 and 16 also generates awareness to the reality of climate change.

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The Almaraz debate – it’s not in Spain, it’s not in Portugal, it’s all around…

On By officialblogunioIn EssaysLeave a comment

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by Sophie Perez Fernandes, Junior Editor
▪

The risk society is a non-knowledge society. Ulrich Beck has long demonstrated that the explosion of the nuclear reactor at Chernobyl (26 April 1986) coincided with an «explosion of non-knowledge» in an entanglement that requires a rethinking of the conceptual and institutional constants of the modern world, such as the concepts of rights and human dignity, as well as those of sovereignty and state government[i].

On January 16, the Portuguese government filed a complaint to the European Commission against Spain concerning the construction of a nuclear waste storage facility at the Almaraz nuclear power plant (the news can be found here). Operating since the early 1980s, the Almaraz nuclear power plant is located along the Tagus River about 100 kilometres from Portugal, bordering the districts of Castelo Branco and Portalegre. The construction of the storage facility is intended to extend the operation of the Almaraz nuclear power plant, which has been presenting several problems, especially security problems. Portugal claims that there has been a violation of the EIA Directive, in addition to requesting the suspension of the construction of the Almaraz nuclear waste storage facility.

The EIA Directive – Directive 2011/92/EU of the European Parliament and of the Council of 13 December 2011 – applies to the assessment of environmental effects of certain public and private projects which are likely to have significant effects on the environment. It updates 4 earlier directives (Directives 85/337/EEC, 97/11/EC, 2003/35/EC and 2009/31/EC) and applies from 17 February 2012. Furthermore, Directive 2011/92 has been amended in 2014 by the Directive 2014/52/EU of the European Parliament and of the Council of 16 April 2014. The revised EIA Directive entered into force on 15 May 2014 and Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with it by 16 May 2017. It should also be mentioned that safety of nuclear installations is also regulated by EU law, namely by the Council Directive 2009/71/Euratom of 25 June 2009 establishing a Community framework for the nuclear safety of nuclear installations (transposition deadline expired since 22 July 2011), amended by the Council Directive 2014/87/Euratom of 8 July 2014 (transposition deadline expires the 15 August 2017).

As stated above, Portugal claims that there has been a violation of the EIA Directive. The EIA procedure laid down in this directive can be summarized as follows: i) the developer (the applicant for authorisation for a private or public project which falls within the scope of application of the EIA Directive) may request the competent authority to say what should be covered by the EIA information to be provided (scoping stage); ii) the developer must provide information on the environmental impact (EIA report); iii) the environmental authorities and the public (and, as will be explained below, the eventually affected Member States) must be informed and consulted; iv) the competent authority decides, taken into consideration the results of consultations. The public is then informed of the decision taken and can challenge it before the courts.

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