AN LeiLei n.º 26/VIII/2013
Currentness under review. Whether this instrument remains applicable is under review. Consult the later instruments and source context below before relying on it.
Lei n.º 26/VIII/2013 is the official AN identifier for “Código dos Benefícios Fiscais — republicação de 28 de abril de 2020”. Lei n.º 26/VIII/2013 is the official identifier AN uses for this instrument.
- Instrument
- Lei
- Full name
- Lei n.º 26/VIII/2013
- Category
- General
- Source publication
- Portuguese
- Readable HTML
- 1 language version
- Published
- 2020-04-28
- Effective
- —
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Código dos Benefícios Fiscais — republicação de 28 de abril de 2020
Complete official 2020 republication of the Código dos Benefícios Fiscais: republication heading, all 72 articles, original enactment and signatures on physical pages 27–44 (printed 1205–1222) of the 96-page Gazette. Ordered legal-region text excludes the adjacent REMPE annex and IRPC code; all 18 original page images are retained, including the article 19 tonnage table. Article 60 expressly lists medical devices and accessories and conditions the listed exemptions on a favourable health-department technical opinion; the separate equipment provision in paragraph 1(a) is not rewritten as a qualification applying to every list item. This is the 2020 original expression, not a verified 2026 consolidation or an automatic exemption for every importer. Publication on 28 April 2020 is the republication date; article 72 separately retains the original code commencement on 1 January 2013, without assigning that date to the later amendments. Known subsequent Budget Law 69/X/2025, article 31, amends CBF articles 6, 7, 15 and 57 and expressly revokes article 7(5) and (6); the old 30-day customs-benefit recognition/tacit-decision clause is not a current device modification approval period. The 2024 and subsequent amendment chain, approved electronic customs form, health-opinion process and present applicability remain under review; excluded from default current-law discovery.
Lei n.º 26/VIII/2013 is the official identifier AN uses for this instrument. Always confirm the current consolidated text and transition provisions with the official source before filing.