Chapter V — Charging and payment of the tax · Subsection IV — Scheme for the taxation of liquid fuels applicable to resellers
Article 74Intra-Community acquisitions
Value Added Tax Code (CIVA) · Portuguese original · AT source
Taxable persons covered by this scheme shall, whenever they make intra-Community acquisitions of the fuels referred to in Article 69, comply with the rules laid down in the Regime for VAT on Intra-Community Transactions (RITI).
Corresponds to Article 68-F in the wording prior to the renumbering of the articles carried out by Decree-Law no. 102/2008 of 20/06 Note -
Portuguese original
Artigo 74.º — Aquisições intracomunitárias
Os sujeitos passivos abrangidos pelo presente regime devem, sempre que efectuem aquisições intracomunitárias dos combustíveis referidos no artigo 69.º, obedecer às regras estabelecidas no Regime do IVA nas Transacções Intracomunitárias.
Corresponde ao art.º 68.º-F, na redacção anterior à revisão do articulado, efectuada pelo Decreto-Lei n.º102/2008, de 20/06 Nota -
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.