Chapter V — Charging and payment of the tax · Section III — Other obligations of taxable persons
Article 47(Repealed)
Value Added Tax Code (CIVA) · Portuguese original · AT source
Version up to:
→ December 2012
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Contains the following amendments:
→ Decree-Law no. 197/2012 - 24/08
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(Wording introduced by Decree-Law no. 197/2012 of 24 August, entering into force on 1 January 2013)
Portuguese original
Artigo 47.º — (Revogado)
Versão até:
→ Dezembro de 2012
•••
Contém as alterações seguintes:
→ DL n.º 197/2012 - 24/08
•••
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.