Changes to the VAT Code 

Decree-Law 197/2012, of August 24, transposes Article 4 of Directive 2008/8/EC of the Council of 12 February, and Directive 2010/45/EU of 13 July, which amended Directive 2006/112/EC of 28 November, on the common value added tax (VAT) system. 

Within the framework of Portuguese legislation sundry legislation is amended, in particular the Value Added Tax Code, the VAT on Intra-Community Transactions Legislation and other legislation relating to special VAT enforcement mechanisms.