Revista Jurídica Portucalense

The plurality of blocks in a condominium and the condominium owners' diligence towards the builder

Gil MOREIRA DOS SANTOS — 2025-01-14

On the subject of a judgment - Pº 24620/15.1T9PRT- P1 of the 5th Chamber of the Court of Appeal of Porto, dated 08.04.2024 - in which the institutions of the forfeiture of the notice of defects in a construction contract relating to a condominium of four blocks, to be built in several phases, were discussed.

A realidade simbólica no caso Makyouf e Damyanovic c. Bósnia e Herzegovina:

Jeovet Baca Virginia — 2025-04-08

A minha reflexão terá como base o voto apresentado pelo Juiz Paulo Pinto de Albuquerque com a adesão do Juiz Vučinić no caso de Maktouf e Damianović v. Bósnia e Herzegovina, onde abordo os seguintes pontos: 1- O problema da discriminação de criminosos de etnias minoritárias durante as guerras - Um problema de justiça e moralidade na realidade simbólica; 2 – Análise da realidade da Bósnia e Herzegovina em tempos de paz – O Restabelecimento da Justiça; 3 – Uma apreciação sobre a decisão do Tribunal Europeu dos Direitos Humanos no caso de Marktouf e Damianović - Justiça aos criminosos de guerra em tempos de paz; 4 – Uma reflexão sobre a intervenção do Juiz Paulo Pinto de Albuquerque com a adesão do Juiz Vučinić - A moralidade nos direitos humanos.

O método usado para esta análise é dedutivo, com base nas análises das doutrinas, artigos e diversos livros sobre a filosofia do direito e o problema da ética dos juízes na aplicação das leis.

Analysing the effectiveness of migrants’ protection and integration through the applicability of the European Union’s directive on long-term residents

Ana Filipa NEVES — 2025-01-14

In 2003, the EU approved a new regime of long-term residency of third-country nationals who, after having lived in a Member State for a minimum of five years, should enjoy equal rights as those of Member States citizens in a wide range of economic and social matters. Only in 2011, was this specific regime also applied to refugees. Two decades after its entry into force, it was time to analyse the impact of this legal avenue in the lives of long-term migrants living in Portugal. The analysis conducted systematised how this EU legislation was transposed into the Portuguese migration and asylum legal norms and how it became effective in ensuring migrants’ well-being in Portugal. To this end, the chosen qualitative methodology included the analysis of legal and other relevant texts and, also, the organisation and conduction of semi-structured interviews and focus groups with migrants who were long-term residents in Portugal, in 2021. Drawing on the participants’ opinions, the present paper aims to address the advantages and pitfalls of long-term residence status in order to ameliorate the first and surpass the latter, not losing sight of the end goal of ensuring migrants’ rights to protection and inclusion.

Harmonisation of contract law in the EU: Analysis of the process and its impact on the legal system of the Member States

Viktoriia ANATIICHUK — 2025-01-21

The problem of differences between national legal systems in the global context necessitates the creation of new methods of harmonisation and unification of legislation, especially in light of the accelerating globalisation processes. In the context of global and European integration, it is becoming increasingly important to promote the diversity of jurisdictions and provide answers to the main questions regarding the development of uniform contract law to preserve the role of law as a regulator of social relations at the supranational level. The following methods were used in the study: legal modelling, inductive, deductive, dialectical, formal-logical, and synergistic, as well as methods of analysis and synthesis. The purpose of the article is to analyse the process of harmonisation of contract law in the European Union and to determine its impact on the legal system of the Member States.

The attachment of a vehicle with retention of title in favour of the creditor

Maria José Magalhães SILVA — 2025-01-24

In the context of the motor trade, the nature and function of retention of title has given rise to lively debate and dissenting decisions in case law and doctrine. The most debated points relate, on the one hand, to the possibility of the retention of title being agreed in favour of a third party, usually the funding entity, either ab initio or as a result of the transfer of the legal position of the seller, and, on the other hand, to the nomination to seizure of the vehicle object of the legal transaction in which the retention of title has been stipulated. In this paper, we will approach the subject from two premises:

Reservation of ownership stipulated in a vehicle sale contract in favour of the seller, who is simultaneously the funding entity, though also referring to the possibility of transferring the position of the seller to the funding entity; and
The option to enforce the contract by attachment of the vehicle itself or by attachment of the debtor's acquisition expectation.

The text develops to the issue of registering the attachment (whether of the vehicle or of the acquisition expectation), addressing different possibilities for the decision of the Registrar and for the nature of the registration to be made, with reference also to IRN doctrine on the matter.

The exemptions on the income obtained by Portuguese local governments

Daniel Taborda — 2025-03-03

Based on legal decisions relating to the tax exemption of a local government association in particular, the paper seeks to define the perimeter of the tax exemption, describe its main characteristics and analyze the legal nature of the local government associations in general. The purpose of the paper is to contribute to the improvement of the current income taxation of the local government associations, avoiding future legal disputes.

Unified Patent Court: New paths for patent protection in Europe

Eugénio LUCAS — 2025-04-22

The recent entry into operation of the Unified Patent Court finally responds to the need for effective judicial control of the European patent and the European patent with unitary effect. This article presents the path leading up to the creation of the Unified Patent Court, as well as its structure and competences. Recent cases ruled by the Unified Patent Court are also analyzed, particularly regarding patent validation and revocation, forum shopping, interpretation of the patent claim and consequent assessment of patentability. Given the existence of some common aspects between the “United States Court of Appeals for the Federal Circuit” and the Unified Patent Court, some legal issues common to these two patent courts will also be analyzed.

The Role of Big Data Analytics in the Investigation of Corruption Offences

Anastasiia Chystiakova — 2025-04-07

The article deals with the integration of big data (BD) analytics in the investigation of corruption offenses and assesses its potential to detect complex criminal schemes. The use of large data volumes, such as financial transactions, communication patterns, and public records, significantly improves the effectiveness of investigations. Data analysis makes it possible to reveal hidden connections and anomalies, which provides new tools for the fight against corruption. The article combines legal analysis with technological innovation and explores the legal and ethical issues that arise when using such technologies. It focuses on how BD can be integrated into the legal process within existing legal systems. The academic novelty is the study of the changes that BD analytics bring to the corruption investigation practices. The study also identifies data protection and compliance challenges that require the creation of an appropriate legal framework and the development of specialized skills.

Relevant criminal culpability action and reflex actions

Joaquim RAMALHO — 2025-04-07

The relevant criminal culpability action corresponds to the first element of valuation in the context of imputing the crime to the agent. In Criminal Law, not all human behaviors are relevant to criminal imputation, even in situations of violation of norms protected by the legal order, and it is necessary, in addition to the violation of an objective legal duty, to establish the subjective link between the agent and the act carried out, of conscious actions that can be controlled by the will. In this way, the main goal of this investigation aims to bring the contributions from the areas of neuroscience, to clarify the automatic and innate mechanisms of human behavior carried out in reflex actions and their consequent exclusion from criminal attribution.

Armed activities on the territory of the Congo before the Arusha Court or the delicate question of Rwanda’s international responsibility in the armed conflict in the Democratic Republic of Congo

Catherine Maia — 2025-04-08

On 21 August 2023, the DRC filed an application against Rwanda with the African Court on Human and Peoples’ Rights, marking the first inter-State case before the court. The DRC accuses Rwanda of massive violations of human rights and international humanitarian law, including by supporting the M23 rebel group. This conflict, rooted in ethnic and geopolitical tensions, is part of a long series of disputes involving the two states. In the absence of a binding decision by the International Court of Justice on this issue, the African Court will have to rule on Rwanda’s responsibility and its compliance with the prohibition on the use of force. Its judgment could set a precedent and redefine regional dynamics in terms of peace and security.

Building an International Regulatory and Legal Framework For Green Digital Finance

Wahid WINARTO — 2025-04-30

This paper is to discuss the evolution of the concept of green digital finance and its relationship to achieving sustainable development goals. It aims to analyze the existing regulatory and policy framework related to green digital finance and explore legal and regulatory considerations for optimizing digitalization in supporting green finance. This study aims to investigate the existing regulatory framework governing green digital finance and analyze the legal challenges that arise as the industry develops. This study qualitatively examines the development and current status of green digital finance, emphasizing its alignment with sustainable development goals (SDGs). It explores the regulatory and policy frameworks shaping green digital finance, highlighting both the opportunities and challenges introduced by technologies like blockchain, AI, big data, and IoT. The analysis also investigates the efforts of regulators and financial institutions to adapt regulations, offering insights into legal and policy measures required to leverage digital innovations for advancing green finance. Sustainable development (SDGs) through technological innovation in the financial sector provided by technologies such as blockchain, AI, machine learning, big data, and IoT in enhancing green finance initiatives. While these technologies also present challenges related to data security, consumer protection, and regulatory adaptation

The hierarchical appeal in the Republican National Guard: between what is necessary and unconstitutionality

Adélio Geraldino do Rosário CÂMARA — 2025-05-21

For several decades, the Military Discipline Regulations were applicable to elements of the Republican National Guard, which expressed a clear subordination of the police characteristics of this security force, to the military condition inherited from the Army. This scenario underwent significant changes in 1999, when the Discipline Regulation of the Republican National Guard was approved, which, today, in article 124, maintained the hierarchical appeal as necessary and without suspensive effects. However, this legislative solution was challenged several times, including in the Constitutional Court, and ended up being in force without undergoing any changes, for approximately 15 years, until between 2014 and 2015, a large part of the applicable legal framework benefited from the understanding that had been coming for several years being defended by a large part of administrative activists, namely questioning the legality of the necessary hierarchical appeal as obstacles to the fundamental right of access to judicial access. Among the amended legal diplomas is precisely the Discipline Regulations of the National Republican Guard, which, it seems, in certain situations, will not have completely eliminated this necessary nature of hierarchical resources. Therefore, given the difficulty in combining the nature of this challenge with constitutional principles, the objective of this work is to clarify it objectively.

The role of forensic expertise in the investigation of crimes related to forgery of digital documents and cryptocurrencies

Viktor Sezonov — 2025-05-21

With the advancement of digital technologies and the proliferation of cryptocurrency transactions, new types of crimes have emerged, including the forgery of digital documents and illicit activities involving cryptocurrencies. Thus, the role of forensic expertise has become increasingly significant, as it enables the identification of forged documents, the analysis of cryptocurrency transactions, and the detection of criminal schemes. The purpose of the study is to establish the importance of forensic expertise in investigating crimes and criminal offences related to digital document forgery and cryptocurrencies in Ukraine and globally. The paper involved a comparative analysis of existing legal provisions, which revealed problematic issues, paths, and forms for improving current legislation concerning the modernisation of legal provisions related to the forensic characteristics of documents. The study also identified factors influencing the regulation of forensic expertise in criminal proceedings and current challenges in this field. The study determines the most substantial types of expertise during the investigation of criminal offences involving forged digital documents and cryptocurrencies: forensic economic expertise (accounting and tax records; financial and economic activities; financial and credit operations), forensic (handwriting analysis, technical and forensic document examination), and computer-technical expertise. The importance of providing high-quality comparative samples for identifying individuals and devices used in document forgery is emphasised. It is noted that addressing tasks in pre-trial investigations concerning forged documents often requires complex examinations by multiple experts and the provision of a joint report. The study proposes procedural enshrinement of the status of complex, repeated, additional, and commission-based expert examinations conducted by forensic experts. The study formulates and justifies recommendations that may improve the legal regulation of forensic expertise in Ukraine.

Tax audit regarding the SIFIDE tax benefit: CAAD arbitral jurisprudence analysis

Ana Regina RIBEIRO — 2025-05-21

The Tax and Customs Authority (AT) is responsible for ensuring settlement and collection, as well as exercising the tax inspection function, with the aim of combating fraud and tax evasion. The “System of Fiscal Incentives for Research and Development” (SIFIDE II) is a measure that allows the deduction of the amount corresponding to research and development (R&D) expenses from the amount of corporate income tax collection (IRC). with increases in investment in R&D, applications for this tax benefit and tax credits requested have increased, as well as conflicts between taxpayers and AT. This study aims to understand the role of the AT as a controlling entity, before the arbitration jurisdiction, analyzing the reasons for litigation and verifying the trend of the arbitration court's decisions in resolving SIFIDE II cases, using as an investigation method, the documental content analysis. The analysis carried out concluded that the tendency is for the superintendent to win in most decisions in SIFIDE II cases, and that, according to the jurisdiction of the Administrative Arbitration Center (CAAD), despite the AT carrying out control and monitoring associated and rigorously, not always the same detection of irregularities, and when detected, they are not always effective irregularities, since our results from the analyzed analyzes end up reversing the corrections made.

Reflections on the reinvestment of gains from real estate capital gains and their taxation under IRS: constitutional (dis)conformities with the requirements of Decree-Law. 57/2024, of 10 September and Law 56/2023, of 6 October

Luís Manuel Pica — 2025-06-04

The article analyses the regime for the reinvestment of real estate capital gains under IRS, with a special focus on the changes introduced by Decree-Law 57/2024, of 10 September, and its constitutional compliance. The new requirement that the property sold must have been formally allocated as a tax residence in the 12 months prior to its sale raises questions about legal certainty and the protection of taxpayers' trust. The study points out that the taxation of real estate capital gains is anchored in the principle of ability to pay, requiring that only income realised be taxed. However, the new rule may constitute inauthentic retroactivity, as it affects legal situations constituted under the previous legal regime and may frustrate the legitimate expectations of taxpayers who were counting on the exclusion from taxation of these manifestations of wealth.

Classified Buildings and the problem of IMI exemptions

Manuel Augusto Correia — 2025-06-04

The complex validity of the Municipal Property Tax exemption applicable to the Portuguese real estate cultural heritage warrants a thematic approach, focused on the legislative framework and its confluence with the accessibility to that tax benefit, by the property owners. Concomitantly, the vast administrative and jurisprudential disputes arising from the legal provision's technical and interpretative complexity call for a concise paradigmatic study, historically outlined, of the intricacies of the exemption system, which is undertaken here. In the pursuit of a comprehensive understanding of the applicable legal provisions, it is argued that, despite the legislative intent to facilitate the access to the exemption, ambiguities and challenges persist, and it is also emphasized the ongoing need for greater clarity and procedural harmonization.

Legal framework and problems of interaction of executive authorities in the sphere of tax security: International comparative analysis

Ilimbek Kubatov — 2025-06-05

The purpose of the study is to examine the legal framework and issues of coordination of executive bodies in the field of tax security using an international comparative approach. As part of the research methodology, both national and international legal acts, as well as statistical data related to tax revenues, the level of shadow economy and the effectiveness of tax administration were analysed. Special attention was paid to the international programme aimed at combating tax evasion. The study considers legislative acts of the Kyrgyz Republic regulating tax relations, such as the Constitution of the Republic of Kyrgyzstan and the Tax Code of the Republic of Kyrgyzstan. In addition, the international experience of such countries as Estonia, the Netherlands, Singapore, Sweden, Germany and Canada, which have achieved a high level of efficiency of tax administration due to the introduction of digital technologies, transparency, and development of interagency cooperation, was considered. The study found that a high degree of coordination between tax, financial and customs authorities significantly improves tax security and reduces the risks of tax evasion. The study found that countries with a high degree of digitalization of tax administration, such as Estonia, managed to reduce the level of shadow economy to 10-15% of gross domestic product, which is significantly lower than in states with less efficient tax systems, such as Kyrgyzstan. The findings point to the need to improve the legal framework and introduce digital tools in the area of tax security to improve the efficiency of interaction between government agencies and reduce the shadow economy.

Talent policy in the public sector: Comparative analysis of the US and China and lessons learned for Vietnam

võ anh nguyễn — 2025-06-05

This article provides a comparative analysis of public sector talent policies in the United States (US) and China, focusing on extracting lessons for Vietnam. Utilizing a qualitative comparative methodology based on legal documents, policy frameworks, academic literature, and government reports, the study examines four key aspects: talent recruitment; planning and appointment; training; and treatment regimes. The analysis highlights significant differences stemming from contrasting political systems and strategic priorities, such as China's centralized, Party-influenced approach versus the US's decentralized, merit-focused system with strong non-wage benefits. While both nations prioritize talent, their strategies diverge, particularly in balancing political loyalty with meritocracy and central control with agency autonomy. The findings reveal specific legal and policy mechanisms influencing talent attraction and retention. Based on this comparison, the article concludes with actionable recommendations for Vietnam, emphasizing the need for a unified national strategy, transparent merit-based processes adapted to Vietnam's context, competitive compensation, and clear career pathways, referencing specific areas within Vietnam's existing legal framework for potential reform.

KEYWORDS: talent policy; public sector; United States; China; comparative analysis; talent recruitment; Vietnam public administration.

Social control over the use of artificial intelligence systems by Public Administration

Álvaro GONZÁLEZ-JULIANA — 2025-06-05

This article analyses the guiding principles of the use of artificial intelligence systems by the Public Administration: reserve of humanity, transparency and explainability. In particular, it is emphasised that access to algorithmic information backed by the LADA is an essential tool for carrying out social control over the use of artificial intelligence systems by the Public Administration. However, this access to algorithmic information must necessarily be accompanied by other documentation that describes the algorithms in a manner understandable to a human being.

Adaptation of the Legal System of Ukraine in the Era of Digitalization: Challenges, Threats and Possible Ways to Overcome Them

Serhii ABLAMSKYI — 2025-06-09

Modern processes related to the digitalization of legal relations significantly affect the development of society and the state as a whole. The adaptation of the legal system of Ukraine in the era of digitalization is a multifaceted phenomenon generated by changes in the life of society in connection with the rapid introduction of new technologies, digital platforms, mobile applications, social networks, etc. into human daily activities. Among other things, this also affects the formation of a personal information and communication space, involvement in which is one of the basic requirements for a person’s perception of today’s realities. The adaptation of the legal system of Ukraine in the era of digitalization boils down to a set of changes in regulatory and legal regulation, public administration, state policy, etc., which in their entirety are aimed at ensuring the timely consideration of the latest digital achievements in society and the state. In the article, the authors understand the directions of adaptation of the legal system of Ukraine in the era of digitalization as vectors defined at the level of current trends in the digitalization of social relations, as well as basic regulatory legal acts and the practice of their application, which reflect the most characteristic changes in the legal system of Ukraine in the era of digitalization. These directions include: rethinking the legal regulation of business and digital entrepreneurship; the emergence of new technologies and their widespread implementation in everyday human activities and the provision of public services; rethinking the standards of social security of citizens; the development of electronic justice; the introduction of digital tools to prevent corruption, etc. In this direction, the authors consider it appropriate to develop a Strategy for Adaptation of the Legal System of Ukraine in the Era of Digitalization, which should define the basic principles of digital entrepreneurship in Ukraine and the use of digital entrepreneurship platforms; provide for the stages of implementation of digital tools for the provision of public services, etc.

The role of in absentia trials in Azerbaijan: Balancing judicial efficiency and fair trial rights during legal transition

Lala Mammadova — 2025-06-09

The objective of this study is to examine the incorporation of in absentia trials into Azerbaijan's legal framework following the 2023-2024 reforms, with a specific emphasis on the balance between judicial efficiency and the protection of defendants' rights. This issue is of particular importance as Azerbaijan seeks to modernize its legal system in accordance with international standards, particularly within the context of transitional justice.

Theoretical Framework grounded is rooted in fundamental human rights principles, with a particular emphasis on the right to a fair trial as guaranteed by Article 6 of the European Convention on Human Rights (ECHR).

The methodology further analyzes the extent to which these safeguards align with the standards set by the ECHR, drawing comparisons with the practices in Italy, Germany, and Turkey. The Results and Discussion reveal that Azerbaijan's legal reforms incorporate procedural safeguards akin to those in Italy and Germany, balancing defendants' rights with judicial efficiency. However, despite its Roman law foundation, Azerbaijan's relatively new legal system lacks the experience to implement advanced concepts such as in absentia trials effectively.

Originality/Value: The research links in absentia trials to global SDG objectives, highlighting their role in advancing fair trials and strengthening justice systems in transitional states like Azerbaijan.

Trafficking in Human Beings in Southeast Europe During the Concurrent Crises

Delia MAGHERESCU — 2025-06-11

The phenomenon of trafficking in human beings has taken on another dimension, since the development of a new criminal environment in Southeast Europe arising from bringing with it multiple concurrent crises. The current paper focuses on the specific issues raised by this phenomenon in Southeast Europe amid the pandemic, war, illegal immigration, and financial crises. These circumstances are analysed using a jurisprudential approach, under the conceptual presentation and investigation of the de facto situation as it exists in practice. The research activity was improved through analysing case-law solutions in criminal matters, from relevant criminal cases in which the law courts pronounced judicial decisions before and during the relevant concurrent crises. The results concluded that the law enforcement agencies should analyse the phenomenon in this context and make significant efforts in order to prevent and combat this criminal activity through legal instruments gathered from judicial tools.

Problems of Restricting Human Rights in Civil Society

Matanat ASGAROVA — 2025-06-12

Considering the fact that modern civil society plays the role of the basis for the development of a democratic system, the problem of limiting rights acquires an urgent importance. The purpose of the research is to identify the main problems of the restriction of human rights within the analysis of civil society. For this, a qualitative approach was used, which included the analysis of scientific literature, news sites, and statistical reports. For the selection of studies, six inclusion criteria were used, which were related to the appropriateness of the topic and content. Using them, 38 items of scientific literature and other sources were selected for analysis. Those countries characterized by a high level of civil society development were taken into account: USA, France, Germany, Great Britain, and Turkey. The results determined that the main criteria of public society are determined by a high level of market economy, private property, democracy, openness, and participation in international organizations. The conclusions highlight that a significant number of women and men in the EU and the US reported being discriminated against in the workplace. Discrimination based on race, religion, gender, sexual orientation is also a problem that significantly limits the rights of citizens.

The Legal Basis for Subjecting Revenue Derived from Intellectual Property Rights to Income Tax

Anwar Noori Khaleel — 2025-06-16

International treaties concluded by Iraq and comparable countries regarding the prevention of double taxation and tax evasion, which include provisions on the tax treatment of intellectual property rights, serve as an international legal foundation. States are obligated to adhere to the provisions of these treaties and agreements, despite the varying legal status they hold in relation to other legal norms, as determined by the constitution of each country. Most constitutions grant treaties and agreements a legal status equivalent to legislation, treating them as subsequent legislation that overrides earlier laws, as seen in Iraq, Jordan, and Egypt. In other cases, such as in France, these treaties are accorded a higher legal status than domestic legislation. Accordingly, Iraq is required to comply with the tax treaties it has concluded and the international agreements it has joined, particularly those that include provisions on the tax treatment of intellectual property rights. This obligation persists even if domestic tax legislation does not explicitly impose taxes on such rights, as demonstrated by the practices of Egypt and Jordan. France has taken this principle further, holding that in cases of conflict between its treaties and domestic legislation, the provisions of the treaties take precedence. This is because the country is internationally bound to impose taxes on intellectual property rights under these agreements, and failure to do so would constitute a breach of its international obligations.

The Role of European Integration in the Development of Legal Awareness of the Ukrainian Society

Victoria — 2025-06-16

This article deals with the role of European integration in shaping legal awareness in Ukraine. Its importance in the view of the current geopolitical changes is emphasized. The aim of the research was to study the impact of European integration on the perception of sovereignty, independence, and the processes of accession to the EU and NATO. A mixed methodological approach was applied for this purpose. Qualitative interviews and surveys were used to assess public opinion and legal awareness among various demographic groups. The data revealed different views on sovereignty. Many respondents wanted closer ties with the EU and NATO, but expressed complex feelings about historical adversaries and allies. The study also found an increase in awareness of human rights, reflecting the EU’s emphasis on these principles.

The findings show that European integration affects legal culture and political consciousness. It contributes to a deeper understanding of legal norms and civil responsibility. The transformation emphasizes the importance of interaction with European legal standards. Further research should focus on analysing the evolution of legal consciousness and comparing the processes with other post-Soviet states.