Chapter V — Charging and payment of the tax · Subsection IV — Scheme for the taxation of liquid fuels applicable to resellers
Article 75Exclusion from the special schemes
Value Added Tax Code (CIVA) · Portuguese original · AT source
Taxable persons covered by this scheme may not benefit from the special exemption scheme of Article 53 or from the special scheme for small retailers of Article 60.
Corresponds to Article 68-G 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 75.º — Exclusão dos regimes especiais
Os sujeitos passivos abrangidos pelo presente regime não podem beneficiar do regime especial de isenção do artigo 53.º nem do regime especial dos pequenos retalhistas do artigo 60.º
Corresponde ao art.º 68.º-G, 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.