The Amending Finance Law for 2016 was published in the Official Journal of 30 December 2016 after going through a ruling of the Constitutional Court on the compatibility of the provisions of the law.
The Court ruled that the provisions allowing the ratification of the protocol to the France – Portugal Income Tax Treaty of 1971 were contrary to the constitution. According to the ruling of the Court these provisions are not related to budget matters and therefore should not be adopted through a Finance Law.
