The type of a land or the respective qualification is given depending on the intention of qualification previewed in the urban planning rules usually defined as PDM. Is is in the PDM that we see if a land is urban or rustic. It is in the PDM that we find the legal criteria for the qualification as urban or as rustic this is not arbitrary.
The rules and regulations regarding Fiscal Status are being ever more enforced due to the total computerisation of the Finances Department.
All the foreign residents or residents who are more than 6 months away from Portugal must appoint a resident fiscal representative in Portugal by the tax administration.
The fiscal domicile is considered to be the address of the usual residency- settlement, and each person shall comunicate to the taxe administration about the respective fiscal domicile otherwise an alteration in the domicile is innefective.
Besides an eventual fine, it is mandatory to designate a fiscal representative by the tax administration in order to be possible the protection of a legal right as complaint, appeal, expedient or impugnent procedure. The fiscal representative can eventually be responsible for the fiscal obligations if he doesn`t observe some requirements previewed by fiscal law.
On first Demand Guarantee- The Portuguese Supreme Court have clarified that the respective regime is fixed the agreement between the parties and by the general principles of the legal business Law.
The purpose of a clause "On first demand Guarantee" is to make sure that the beneficiary will receive in the conditions agreed a certain amount of funds. It is not a guarantee of the fulfilment of a legal contract. This means that the argues related with the contract doesn`t affect the guarantee on first demand. The guarantee is automous and it works as a substitute of the a payment.
But the guarantee clause will not operate if we find a violation of the general principles of good faith and confidence.
The bank guarantee on the first demand is effective only on the contract where it was agreed and if the parties changes all parties including the garantor will need to allw the alterations of the parties.