{"id":667,"date":"2024-01-23T12:30:00","date_gmt":"2024-01-23T12:30:00","guid":{"rendered":"https:\/\/segurosecidadania.pt\/?p=667"},"modified":"2024-01-30T15:47:06","modified_gmt":"2024-01-30T15:47:06","slug":"legislacao-nacional-1-2","status":"publish","type":"post","link":"https:\/\/segurosecidadania.pt\/?p=667","title":{"rendered":"Altera\u00e7\u00f5es ao c\u00f3digo do IRC no \u00e2mbito da implementa\u00e7\u00e3o da IFRS 17"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-m5zd7-c0ca52c8762da27d52e18d3abc11fdc9\">\n.avia-section.av-m5zd7-c0ca52c8762da27d52e18d3abc11fdc9{\nbackground-color:#4db8e8;\nbackground-image:unset;\nz-index:0;\nposition:relative;\n}\n.av-curtain-footer.av-curtain-activated #main .avia-section.av-m5zd7-c0ca52c8762da27d52e18d3abc11fdc9{\nz-index:0;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-m5zd7-c0ca52c8762da27d52e18d3abc11fdc9 main_color avia-section-small avia-no-border-styling  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.av-special-heading.av-8f30b-f9e02ef7d0bf40e49fa4205f98212809{\nmargin:0 0 -35px 0;\n}\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top .av-special-heading.av-8f30b-f9e02ef7d0bf40e49fa4205f98212809{\nmargin:0 0 -35px 0;\n}\n#top #wrap_all .av-special-heading.av-8f30b-f9e02ef7d0bf40e49fa4205f98212809 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-8f30b-f9e02ef7d0bf40e49fa4205f98212809 av-special-heading-h6 custom-color-heading blockquote modern-quote  avia-builder-el-2  avia-builder-el-no-sibling  av-inherit-size'><h6 class='av-special-heading-tag'  itemprop=\"headline\"  >Newsletter APS #01 | janeiro 2024<\/h6><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-667'><div class='entry-content-wrapper clearfix'>\n<div  class='flex_column av-s2orv-bf51a188b3324eedd60628da4b23086f av_one_full  avia-builder-el-3  el_after_av_section  avia-builder-el-no-sibling  first flex_column_div  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-19u7f-b684949c84899e4b2884adf3ceadd234\">\n#top .av-post-metadata-container.av-19u7f-b684949c84899e4b2884adf3ceadd234{\nfont-size:14px;\nmargin:0 0 1px 0;\n}\n#top .av-post-metadata-container.av-19u7f-b684949c84899e4b2884adf3ceadd234 .av-post-metadata-container-inner{\nfont-size:14px;\n}\n<\/style>\n<div  class='av-post-metadata-container av-19u7f-b684949c84899e4b2884adf3ceadd234 av-metadata-container-align-left  avia-builder-el-4  el_before_av_heading  avia-builder-el-first  av-metadata-container-1'><div class='av-post-metadata-container-inner'><span class=\"av-post-metadata-content av-post-metadata-meta-content\"><span class=\"av-post-metadata-content av-post-metadata-category\"><span class=\"av-post-metadata-category-link\" ><a href=\"https:\/\/segurosecidadania.pt\/?cat=20\" >Legisla\u00e7\u00e3o e regulamenta\u00e7\u00e3o nacional<\/a><\/span><\/span><\/span><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-gkw63-1babbf3a1de5ea774b517909a7a65d2b\">\n#top .av-special-heading.av-gkw63-1babbf3a1de5ea774b517909a7a65d2b{\nmargin:0 0 0 0;\npadding-bottom:0;\nfont-size:30px;\n}\nbody .av-special-heading.av-gkw63-1babbf3a1de5ea774b517909a7a65d2b .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-gkw63-1babbf3a1de5ea774b517909a7a65d2b .av-special-heading-tag{\nfont-size:30px;\npadding:0 0 20px 0;\n}\n.av-special-heading.av-gkw63-1babbf3a1de5ea774b517909a7a65d2b .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-gkw63-1babbf3a1de5ea774b517909a7a65d2b .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-gkw63-1babbf3a1de5ea774b517909a7a65d2b .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-gkw63-1babbf3a1de5ea774b517909a7a65d2b av-special-heading-h1 blockquote modern-quote  avia-builder-el-5  el_after_av_post_metadata  el_before_av_image  av-inherit-size'><h1 class='av-special-heading-tag'  itemprop=\"headline\"  >Altera\u00e7\u00f5es ao c\u00f3digo do IRC no \u00e2mbito da implementa\u00e7\u00e3o da IFRS 17<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-820bv-cd0bf34b159bab33570e35d42e77f494\">\n.avia-image-container.av-820bv-cd0bf34b159bab33570e35d42e77f494 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-820bv-cd0bf34b159bab33570e35d42e77f494 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-820bv-cd0bf34b159bab33570e35d42e77f494 av-styling- avia-align-center  avia-builder-el-6  el_after_av_heading  el_before_av_textblock '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-922 avia-img-lazy-loading-not-922 avia_image ' src=\"https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/01\/irc-2000x800-1.jpg\" alt='' title='irc-2000x800'  height=\"800\" width=\"2000\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/01\/irc-2000x800-1.jpg 2000w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/01\/irc-2000x800-1-300x120.jpg 300w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/01\/irc-2000x800-1-1030x412.jpg 1030w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/01\/irc-2000x800-1-768x307.jpg 768w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/01\/irc-2000x800-1-1536x614.jpg 1536w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/01\/irc-2000x800-1-1500x600.jpg 1500w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/01\/irc-2000x800-1-705x282.jpg 705w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-lpcvxr49-658fa9932d29cf43ab3d722201b819e3 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div>\n<div><span lang=\"PT\">A<\/span> proposta de altera\u00e7\u00e3o ao C\u00f3digo do Imposto sobre o Rendimento das Pessoas Coletivas (CIRC) no \u00e2mbito da implementa\u00e7\u00e3o da IFRS 17, absolutamente essencial, e acomodando a maioria das sugest\u00f5es que a APS apresentou em complemento ao projeto da ASF e da Autoridade Tribut\u00e1ria, foi aprovada em setembro \u00faltimo em Conselho de Ministros, e imediatamente enviada para discuss\u00e3o e aprova\u00e7\u00e3o no Parlamento.<\/div>\n<\/div>\n<div>\n<p class=\"Default\"><span lang=\"PT\">A queda do Governo perto do final do ano fez, por\u00e9m, caducar automaticamente todos as propostas de lei por ele submetidos a aprova\u00e7\u00e3o na Assembleia da Rep\u00fablica, pelo que a \u00fanica solu\u00e7\u00e3o para que esta Lei viesse a ser aprovada ainda em 2023, como era necess\u00e1rio, seria um grupo parlamentar assumir a proposta como sua, convertendo-a num projeto de lei, que poderia ent\u00e3o seguir o rumo normal para aprova\u00e7\u00e3o.<\/span><\/p>\n<\/div>\n<div>\n<p class=\"Default\">E foi, de facto, essa a solu\u00e7\u00e3o adotada j\u00e1 no in\u00edcio de dezembro, e foi ent\u00e3o poss\u00edvel assegurar a aprova\u00e7\u00e3o, promulga\u00e7\u00e3o e publica\u00e7\u00e3o no \u00faltimo dia \u00fatil do ano da Lei 82-A\/2023, lei esta fundamental para a determina\u00e7\u00e3o do resultado tribut\u00e1vel das empresas do setor segurador, ao abrigo deste seu novo plano de contas de base IFRS 17 (e IFRS 9).<\/p>\n<\/div>\n<\/div><\/section><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p><\/strong> A proposta de altera\u00e7\u00e3o ao C\u00f3digo do Imposto sobre o Rendimento das Pessoas Coletivas (CIRC) no \u00e2mbito da implementa\u00e7\u00e3o da IFRS 17, absolutamente essencial, e acomodando a maioria das sugest\u00f5es que a APS apresentou em complemento ao projeto da ASF e da Autoridade Tribut\u00e1ria, foi aprovada, promulgada e publicada no \u00faltimo dia \u00fatil de 2023.<\/p>\n","protected":false},"author":1,"featured_media":922,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"quote","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-667","post","type-post","status-publish","format-quote","has-post-thumbnail","hentry","category-legislacao-regulamentacao-nacional","post_format-post-format-quote"],"_links":{"self":[{"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/posts\/667","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=667"}],"version-history":[{"count":30,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/posts\/667\/revisions"}],"predecessor-version":[{"id":925,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/posts\/667\/revisions\/925"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/media\/922"}],"wp:attachment":[{"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}