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Sobre AC & Associados We are your business partners, with effective and complete solutions to defend your interests. ​ Our Origin The project began in Portugal, extending across borders, through a succession of events and interesting coincidences, which brought together the current members of our team. This union boosted spontaneous synergies that were consolidated and it quickly became clear the added value that a heterogeneous and international team could leverage with customers who currently represent a challenging and increasingly diversified business reality. From the beginning we believed that we could make a difference if we accepted the mission of creating the current office. In 2013, for strategic reasons, we decided to create AC & Associados, intending to assert ourselves as a unified law firm, with different skills, with the assumed technical competence of its lawyers and employees, always basing its conduct on scrupulous respect for ethical and deontological rules. AC & Associados sustains their approach through preventive law and a natural interaction between Lawyers and Clients, always maintaining a close relationship with our Clients. ​ Our Ambition Advising locally, growing internationally with each client. Despite being recent, our office currently advises operations and important economic groups in several jurisdictions, with our team having a proven know-how and practical knowledge of each local reality in which it operates. AC & Associados already has representation, through local partners, in the Azores and Madeira Archipelagos, Angola and Brazil, thus expanding its capacity to respond to its clients. Team The origin of the office is intimately linked to the people who are part of it. ​ The reason that led a group of people, with know-how and proven experience in different areas of work and jurisdictions, coming from offices so diverse in their organizational structure, with deeply enriching and distinct experiences, to leave their comfort zone and undertake such an ambitious and innovative project is the firm conviction that, through the interaction and cooperation of our team, we could offer an innovative and high quality service, catered to the needs of each particular client. Isabel M. Alves Lawyer | Managing Partner Founding partner of the law firm ISABEL MARIA ALVES, CATARINA COSTAL & ASSOCIADOS, SP, RL, since 2013. ​ – Advanced course of specifications 2022 – CEACP ​ – Public procurement of works and execution of the contract in particular 2022 – CEACP ​ – Amendment to the CCP and special measures CCP, 2021 – CEACP ​ – New administrative procedure code course – Universidade Nova de Lisboa, 2015 - 2016 ​ – Project Management of construction contracts in the IGC (Investments, management and consulting) from 2005 to 2008 ​ – Member of the Bar Association since 1998 ​ – Degree in Law from the Universidade Autónoma de Lisboa, in 1998 ​ Areas of expertise: Public procurement and public works; Construction Contracts; Energy Law; Public and Health Law; Corporate Law; Mergers and Acquisitions; Litigation; Law of Obligations; Contract negotiation; Risk management ​ Languages: Portuguese and English Catarina Costal Lawyer | partner Founding partner of the law firm ISABEL MARIA ALVES, CATARINA COSTAL & ASSOCIADOS, SP, RL, since 2013. ​ – Postgraduate in Business Law, at ISCTE – Instituto Universitário de Lisboa, from 2014 to 2016 ​ – Postgraduate in Tax Management, at Instituto Superior de Economia e Gestão, in 2009 ​ – Member of the Bar Association since 2007 ​ – Degree in Law, at the Faculty of Law, Universidade de Lisboa, 2007 ​ Areas of expertise: Corporate Law; Labor Law; Litigation; Migration – Global Mobility of People; Family and Succession Law; Law of Obligations and Contracts; Insolvency and credit recovery ​ Languages: Portuguese and English Sócios Augusto Agapito Lawyer – Registered with the Bar Association since 2008 – Graduated in Law from the Lusíada University of Lisbon, in 2005 ​ Areas of expertise: Criminal Law; Corporate Law; Labor Law; Migration; Family and Succession Law; Law of Obligations and Contracts; Insolvencies and credit recovery. Languages: Portuguese and Spanish Ana Campos Lawyer – Graduated UAL, registered with the order since 2000 Areas of activity: Commercial law; Real estate law; Civil right; Family and Successions. Languages: Portuguese and English Luisa Palma Trainee Lawyer – Course “Public Contracting for Contracts in the Execution Phase”, 2023 – Course “Parts of the Procedure - d Theory to Practice”, 2022 – Course “Changes to the Public Contracts Code”, 2021 – Brief Compliance Course – ELSA, 2021 – Graduated in Law from the Faculty of Law of the University of Lisbon in 2020 Areas of expertise: Public contracting and public works; Construction Contracts; Corporate Law; Criminal Law; Nationality and Migration; Family Law. Languages: Portuguese and English Of Counsel: ​ Mounia Mikou Lawyer ​ – Member of the French Bar Asso ciation ​ Of Counsel: ​ Rui Andrade Lawyer ​ Rui Andrade Lawyer www.andradeadvogados.pt ​ – Catholic University of Lisbon ​ Areas of expertise: Specialists in Public Procurement, Public Works and Construction FIDIC and SLC. Of Counsel: ​ Dr. Ana Maio Financial Consultant ​ – Degree in Financial Management by ISAG Porto ​ – Postgraduate degree in accounting, finance and taxation ​ Areas of expertise: Business consultancy and planning; Financial and Tax Analysis. ​ Of Counsel: ​ Luís Gomes Rodrigues Engineer ​ ​ www.igconsult.com ​ Areas of expertise: Consultants in the area of R isk Management in the area of public works, construction and public administration; Contract management consultants in the area of construction and public works FIDIC and SLC. ​ Expertise – Public procurement and private works ​ – Urban and construction law ​ – Real Estate ​ – Commercial Law & Mergers and Acquisitions ​ – Financial Law/Corporate Finance ​ – Civil law and contract law ​ – Labor law ​ – Fiscal right ​ – Litigation and Arbitration ​ – Investment and International Projects ​ – Industry and Infrastructure ​ – Energy law ​ – Immigration /Golden Visa ​ – Insolvency and PER ​ – Public companies ​ – Credit recovery Expertise Social Responsability We believe in making a difference not only for our customers but also for society as a whole. ​ At AC & Associados we promote and encourage internal and external educational activities, investing time, money and all our skills to transform the lives of thousands of people across the country. We have actively developed a corporate Social Responsibility policy, contributing to the defense and development of a more just and sustainable society. Therefore, we have enthusiastically participated in various initiatives and projects in the areas of social development, environmental protection and education. Meanwhile, AC & Associados encourages its employees to get involved in voluntary activities and, in particular, to provide Pro Bono legal advice to various organizations and projects, such as Lawyers with Soul , Homeless Christmas Lunch , Meninos do Rio Christmas Lunch or Dar a Mão (Private project). ​ Associação Clandestina In the resistance to the Estado Novo regime there is a reality that is yet to be told and that is a legacy in the history of Portugal. AC & Associados on a pro bono basis helps to tell this story, being part of its constituent bodies. This is a project that we are proud to be an active part of, find out more here . Responsabilidade Social Contato Contact Travessa Cova da Moura 2, R/C dir. 1350 – 118 Lisbon ​ ​​ T: (+351) 213 970 723 M: (+351) 967 474 355 /(+351) 964 129 408 ​ geral@acassociados.com AC & Associados currently advises relevant economic groups across the world, in different jurisdictions, with a special focus on: ​ – Lisbon (PT) – Azores and Madeira (PT) - Brazil – Angola back to the top

News November 7, 2022 ​ PUBLIC CONTRACTS. Special public procurement measures ​ Decree-Law No. 78/2022. Concerning public procurement, and the simplification of administrative procedures necessary for the pursuit of research and development activities. ​ Change: Articles 2 to 7 and 19 da Law No. 30/2021 , of May 21, which approves special public procurement measures; Articles 24th, 29th, 42nd, 54th-A, 70th, 72nd, 75th, 146th, 295th, 335th, 370th, 397th. º, 444.º, 451.º, 456.º and 457.º of the Public Contracts Code, approved in annex to Decree-Law No. 18/2008 , of January 29, in its current version (CCP); and Article 3 of Decree-Law No. 60/2018 , of 3 August, which simplifies the administrative procedures necessary for carrying out research and development activities. ​ The regime established in article 2.º-A Law No. 30/2021 , of May 21, with the wording introduced by this Decree-Law, is reassessed until December 31, 2026. ​ Revokes item d) of article 2 Law No. 30/2021 , of May 21; and paragraph e) of paragraph 6 of article 42 of the PCC. ​ This Decree-Law enters into force on the first working day of the month following its publication, and is only applicable to public procurement procedures that begin after its entry into force and to contracts concluded under these procedures, without prejudice to the provisions of paragraph 2 of article 27 da Law No. 30/2021 , of 21 May, regarding amendments to article 370 of the CCP. ​ Diário da República n.º 214/2022, Série I, of November 7, 2022. ​ ​ November 7, 2022 ​ TAX ON PETROLEUM AND ENERGY PRODUCTS ​ Ordinance No. 268-A/2022. Revision and setting of tax rates on petroleum and energy products. ​ This Ordinance enters into force on November 7, 2022 and takes effect until December 4, 2022. ​ Diário da República n.º 213/2022, 1st Supplement, Series I, of November 4, 2022. ​ ​ November 7, 2022 ​ TAX ON PETROLEUM AND ENERGY PRODUCTS ​ Ordinance No. 268-A/2022. Revision and setting of tax rates on petroleum and energy products. ​ This Ordinance enters into force on November 7, 2022 and takes effect until December 4, 2022. ​ Diário da República n.º 213/2022, 1st Supplement, Series I, of November 4, 2022. ​ ​ see article November 7, 2022 ​ PUBLIC CONTRACTS. Special public procurement measures ​ Decree-Law No. 78/2022. Concerning public procurement, and the simplification of administrative procedures necessary for the pursuit of research and development activities. ​ Change: Articles 2 to 7 and 19 da Law No. 30/2021 , of May 21, which approves special public procurement measures; Articles 24th, 29th, 42nd, 54th-A, 70th, 72nd, 75th, 146th, 295th, 335th, 370th, 397th. º, 444.º, 451.º, 456.º and 457.º of the Public Contracts Code, approved in annex to Decree-Law No. 18/2008 , of January 29, in its current version (CCP); and Article 3 of Decree-Law No. 60/2018 , of 3 August, which simplifies the administrative procedures necessary for carrying out research and development activities. ​ The regime established in article 2.º-A Law No. 30/2021 , of May 21, with the wording introduced by this Decree-Law, is reassessed until December 31, 2026. ​ Revokes item d) of article 2 Law No. 30/2021 , of May 21; and paragraph e) of paragraph 6 of article 42 of the PCC. ​ This Decree-Law enters into force on the first working day of the month following its publication, and is only applicable to public procurement procedures that begin after its entry into force and to contracts concluded under these procedures, without prejudice to the provisions of paragraph 2 of article 27 da Law No. 30/2021 , of 21 May, regarding amendments to article 370 of the CCP. ​ Diário da República n.º 214/2022, Série I, of November 7, 2022. ​ ​ see article November 4, 2022 ​ PHOTOVOLTAIC SOLAR SYSTEMS. PURCHASE AND INSTALLATION. financial incentives ​ Declaration of Rectification No. 6/2022/A. Rectify Regional Regulatory Decree No. 17/2022/A , of 8 September, which regulates the attribution of financial incentives for the acquisition and installation of solar photovoltaic systems to be installed in the Autonomous Region of the Azores, within the scope of the Recovery and Resilience Plan, known as «SOLENERGE». ​ Diário da República n.º 213/2022, Série I, of November 4, 2022. ​ ​ see article November 4, 2022 ​ AZORES. INSTITUTIONALIZED ARBITRATION CENTER. consumption conflicts ​ Order No. 12783/2022. Authorizes the creation of the Azores Consumer Information, Mediation and Arbitration Centre. ​ The Azores Consumer Information, Mediation and Arbitration Center (CIMARA) aims to resolve consumer disputes, through conciliation, mediation or arbitration, referring to contracts concluded within the respective geographic scope - the Autonomous Region of the Azores Azores, including conflicts arising from distance or off-premises contracts, in cases where the consumer resides in their geographical area. ​ Diário da República n.º 213/2022, Série II, of November 4, 2022. ​ ​ see article November 3, 2022 ​ BIOMASS CENTERS. Production and exploration licenses ​ Ordinance No. 267/2022. Establishes the instructive elements of applications for production licenses and operating licenses for biomass power plants covered by Decree-Law No. 64/2017 , of June 12, in its current version; the instructive elements of the request for the issuance of the binding opinion of the Institute for the Conservation of Nature and Forests, IP (ICNF, IP), on the availability of the biomass resource to be exploited by the plants referred to in the previous paragraph; and the bidding procedure to be promoted by the General Directorate of Energy and Geology (DGEG) when the set of requests submitted for the installation and operation of the power plants referred to in subparagraph a) exceeds the injection capacity in the Public Service Electrical Network (RESP) established. ​ Revokes a Ordinance No. 76/2021 , of April 1 ; This Ordinance enters into force on the day following its publication. ​ Diário da República n.º 212/2022, Série I, of November 3, 2022. ​ ​ see article November 3, 2022 ​ FINANCIAL INTERMEDIARIES. INFORMATION DUTY. NEXUS CAUSALITY. PRE-CONTRACTUAL OR CONTRACTUAL LIABILITY. burden of proof ​ Judgment of the Supreme Court of Justice n.º 8/2022. The Supreme Court of Justice decides that the burden of proof, duty to inform and causal link of the financial intermediary, within the scope of pre-contractual or contractual civil liability, under the terms of articles 7, paragraph 1, 312. , n.º 1, item a), and 314.º of the Portuguese Securities Code, in the wording prior to that introduced by Decree-Law No. 357-A/2007 , of October 31, and 342.º, nº 1, of the Civil Code. ​ Diário da República n.º 212/2022, Série I, of November 3, 2022. ​ see article November 2, 2022 SOCIAL INCLUSION AND EMPLOYMENT ​ Ordinance No. 265/2022. Amends articles 9, 12-A, 120 and 256 of the Specific Regulation for the Field of Social Inclusion and Employment, approved in annex Ordinance No. 97-A/2015 , of March 30. ​ This Ordinance enters into force on the day following its publication. ​ Diário da República n.º 211/2022, Série I, of 2 November 2022. ​ see article November 2, 2022 ​ CYBERSECURITY. National Cyber Defense Strategy ​ Resolution of the Council of Ministers n.º 106/2022. Approves the National Cyber Defense Strategy. ​ This Resolution enters into force on the day following its publication. ​ Diário da República n.º 211/2022, Série I, of 2 November 2022. ​ see article October 28, 2022 ​ COVID-19. TERMINATION OF TERM OF DIPLOMAS. Rectification ​ Declaration of Rectification No. 28/2022. rectify the Decree-Law No. 66-A/2022 , of September 30, which determines the cessation of validity of published decree-laws, within the scope of the COVID-19 disease pandemic. ​ Diário da República No. 209/2022, Series I, of October 28, 2022. ​ see article October 28, 2022 ​ RENT UPDATE 2023. Urban Lease (NRAU). Rural lease (NRAR) ​ Notice No. 20809-A/2022. Discloses the coefficient provided for in article 24 of Law no. 6/2006, of 27 February, which approves the New Urban Lease Regime (NRAU), and in no. 5 of article 11 of the Decree-Law 294/2009, of 13 October, which approves the New Rural Leasing Regime (NRAR). Diário da República n.º 209/2022, 1st Supplement, Series II, of October 28, 2022. ​ see article October 25, 2022 ​ COVID-19. RESIDENCE AUTHORIZATION. grant requests ​ Order No. 12431-A/2022. Extends Order No. 5793-A/2020, of May 26, on the implementation of a simplified procedure for processing applications for granting a residence permit. ​ This Order takes effect from October 1, 2022. ​ Diário da República n.º 205/2022, 2nd Supplement, Series II, of October 24, 2022. ​ see article October 25, 2022 ​ NATIONAL ELECTRICAL SYSTEM. SUPPLY OF ELECTRIC POWER. social tariff ​ Order No. 12461/2022. Sets the social tariff for the supply of electricity, applicable from January 1, 2023. ​ The discount to be applied on tariffs for access to electricity networks, applicable from 1 January 2023, provided for in paragraph 2 of article 198 of Decree-Law no. 15/2022, of 14 January, must correspond to an amount that allows a discount of 33.8% on the transitional tariffs for sales to final electricity customers, excluding VAT, other applicable taxes, contributions, fees and interest. ​ Diário da República n.º 206/2022, Série II, of October 25, 2022. ​ ​ see article October 25, 2022 ​ FOREST BIOMASS CENTRALS ​ Decree-Law No. 73/2022. It provides for new deadlines for submitting applications for the installation and operation of new biomass recovery plants and reformulates the terms of the respective assessment and decision procedures. ​ Amends articles 1.º, 2.º, 2.º -A, 3.º, 3.º -A, 5.º, 6.º and 6.º-A of Decree-Law n.º 64/2017 , of 12 June, amended by Decree-Law No. 120/2019, of 22 August, which approves the regime for new forest biomass plants. ​ Adds article 6.º-B to Decree-Law no. 64/2017, of 12 June, in its current wording. ​ Republishes, in annex, Decree-Law No. 64/2017, of 12 June, in the wording introduced by this diploma. ​ This Decree-Law comes into force on the day following its publication. ​ Diário da República No. 205/2022, Series I, of October 24, 2022. ​ ​ see article October 25, 2022 ​ COVID-19. TERMINATION OF EFFECTIVENESS OF RESOLUTIONS ​ Resolution of the Council of Ministers n.º 96/2022. Determines the termination of validity of Council of Ministers Resolutions published within the scope of the COVID-19 disease pandemic. ​ ​ see article October 21, 2022 ​ IRS. IRC. CURRENCY DEVALUATION COEFFICIENTS. Assets and rights alienated 2022 ​ Order No. 12322/2022. Decree-Law No. 9/2021, of January 29, which came into force on July 28, 2021, approved the Legal Regime for Economic Offenses (RJCE), having made the second amendment to the access and exercise regime of the coaching activity, approved by Law n.º 40/2012, of August 28, amended by Law n.º 106/2019, of September 6, classifying the offenses provided for therein as economic, serious or very serious. ​ This Order establishes the table of costs in administrative offense proceedings subject to the Legal Regime for Economic Offenses. ​ Diário da República n.º 204/2022, Série II, of October 21, 2022. ​ ​ see article October 20, 2022 ​ IRS. IRC. CURRENCY DEVALUATION COEFFICIENTS. Assets and rights alienated 2022 ​ Ordinance No. 253/2022. Updates the currency devaluation coefficients to be applied to assets and rights sold during 2022. ​ Currency devaluation coefficients to be applied to assets and rights sold during 2022, whose value must be updated pursuant to articles 47 of the IRC Code and 50 of the IRS Code, for the purpose of determining the matter taxable amount of said taxes, are those set out in the table attached to the Ordinance. ​ Diário da República No. 203/2022, Series I, of October 20, 2022. ​ ​ see article October 19, 2022 ​ ENERGY. RENEWABLE SOURCES. SIMPLIFICATION OF ENERGY PRODUCTION PROCEDURES. Exceptional measures. ​ Decree-Law No. 72/2022. Adds articles 4.º-A and 4.º-B Decree-Law No. 30-A/2022 , of 18 April, which approves exceptional measures aimed at ensuring the simplification of energy production procedures from renewable sources. ​ This Decree-Law comes into force on the day following its publication. Diário da República n.º 202/2022, Série I, of October 19, 2022. ​ ​ see article October 17, 2022 NOISE. LISBON AIRPORT. Exceptional Regime. ​ Ordinance No. 252-A/2022. Creates an exceptional and temporary regime for the operation of aircraft at Humberto Delgado Airport (Lisbon). The exceptional regime provided for in this diploma applies during the time period strictly necessary to ensure the process of changing the air traffic management system, starting on October 18th and not extending beyond November 28th, 2022 . This Ordinance enters into force on the day following its publication. ​ Diário da República n.º 200/2022, 1st Supplement, Series I, of October 17, 2022. ​ ​ see article

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Privacy Policy Privacy Policy and Cookies Policy ​ This Privacy Policy regulates the treatment of users' personal data (hereinafter“User” or“Users” ), collected in connection with the use of the websitewww.acassociados.com (henceforth"Site" ), by Isabel Maria Alves, Catarina Costal – law firm, SP., RL., as the entity responsible for the processing. ​ The availability of your personal data implies the knowledge and acceptance of the conditions contained in this Privacy Policy. ​ This Privacy Policy is complemented by theTerms and Conditions of Use . ​ The User can find detailed information regarding the Privacy Policy and Cookies Policy in the following points: ​ Collection and processing of personal data User rights Preservation of personal data Under what circumstances is there communication of data to other entities? Safety Cookies Links to third party websites International data transfers Claims Changes to the Privacy Policy and Cookies Policy 1. 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Terms of Use ​ This Website was created, belongs and is operated by Isabel Maria Alves, Catarina Costal, law firm, SP., RL., its use being governed by these Terms of Use. The user of the Site (“User”) acknowledges that by using this Site he is accepting these Terms of Use. ​ ​ Website Access AC & Associados has the exclusive right to suspend, partially or totally, access to the Site at any time, in particular in management, maintenance, repair, alteration or modernization operations and to terminate, definitively or temporarily, partially or totally, the at any time, the Site. 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