Chapter II — Exemptions · Section I — Exemptions for domestic transactions
Article 11Taxation in the event of distortion of competition
Value Added Tax Code (CIVA) · Portuguese original · AT source
The Minister of Finance may determine that some of the supplies of services referred to in point 34) of Article 9 be subject to tax where the exemption causes significant distortion of competition. (Wording introduced by Law no. 66-B/2012 of 31 December, in force from 1/04/2013)
Portuguese original
Artigo 11.º — Sujeição a imposto em caso de distorções da concorrência
O Ministro das Finanças pode determinar a sujeição a imposto de algumas das prestações de serviços referidas na alínea 34) do artigo 9.º quando a isenção ocasione distorções significativas de concorrência. (Redação da Lei n.º 66-B/2012, de 31 de dezembro, a vigorar a partiir de 1/04/2013)
Unofficial English translation by iva.pt of the consolidated Portuguese text published by the Tax and Customs Authority (AT), retrieved on 28 Oct 2026. Only the Portuguese text has legal force; in case of any discrepancy, the Portuguese original prevails. Not legal or tax advice.