Other Areas of Interest

Law No 99/2021 of December 31, 2021

Law No. 99/2021, which takes effect on January 1, 2022, has been published. It regulates the application of special contributions during the year 2022, namely:

• Contribution on the banking sector;
• Additional solidarity contribution on the banking sector;
• Extraordinary contribution on the suppliers of medical devices industry of the National Health Service;
• Extraordinary contribution on the energy sector; and
• Additional tax on the single circulation tax.

In addition, this law extends until December 31, 2022:

• The reduced VAT rate applicable to imports, transfers and intra-community acquisitions of respiratory protective masks and skin disinfectant gel; and
• The suspension of the automatic updating of the procedural unit of account provided for in article 5(2) of the Court Fees Regulation.