Entrada em vigor desta redacção: 22 de Julho, 2020
Estabelece a obrigação de comunicação à Autoridade Tributária e Aduaneira de determinados mecanismos internos ou transfronteiriços com relevância fiscal, transpondo a Diretiva (UE) 2018/822 do Conselho, de 25 de maio de 2018, e revogando o Decreto-Lei n.º 29/2008, de 25 de fevereiro
A Assembleia da República decreta, nos termos da alínea c) do artigo 161.º da Constituição, o seguinte:
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