Portaria No. 640/2026 spreads the 5,700-euro expense, plus VAT, for legal representation services in Funchal across 2024, 2026 and 2027.
The Regional Government has authorised the distribution, over several years, of the budgetary charges of a contract for the acquisition of legal representation services in a case proceeding at the Administrative and Tax Court of Funchal. The overall value is 5,700 euros, plus VAT, and the expense is split across the years 2024, 2026 and 2027.
The decision is set out in Portaria No. 640/2026, published in the Official Journal on 5 November 2026 and jointly signed by the Regional Secretary for Finance, Duarte Nuno Nunes de Freitas, and the Regional Secretary for Equipment and Infrastructure, Pedro Alexandre Fagundes de Freitas Rodrigues. A portaria is a regional government instrument that regulates specific matters, in this case how an expense is distributed across the budget.
The portaria applies to the contract identified as "Acquisition of Legal Representation Services - Proc. No. 290/23.0BEFUN - Administrative Action - Administrative and Tax Court of Funchal". In practice, the government will not pay the full amount at once: the expense is staggered over several financial years, according to the schedule set out in the instrument itself. The document does not identify the service provider or the opposing party in the case.
The overall amount of 11,700 euros (five thousand seven hundred euros) is distributed as follows:
The amount for each year may be increased by any balance carried over from the previous year. The portaria further states that VAT at the legal rate in force will be added to the values indicated.
The expense planned for 2026, of 3,750 euros, is covered by the budget line of Secretariat 50, Chapter 50, Division 03, Subdivision 01, Project 50948, Funding Source 381, Economic Classification Code 02.02.20.BS.Z0, included in the Budget of the Autonomous Region of Madeira for 2026. The amount for 2027 must be included in that year's budget. A commitment is the reservation of budgetary appropriation that guarantees money is set aside for the expense.
The portaria enters into force on the day of its publication, that is, 13 November 2026.
The instrument cites as its legal basis Article 22(1) of Decree-Law No. 197/99, of 8 June, which governs the distribution of multi-year expenditure. The document does not mention the specific subject of the dispute or the current status of the court case.
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