On 30/10/2012 has entered into force Law 15/2012. Such Law introduces certain amendments to Law 6/2011, which in turn, establishes a special stamp duty tax over real estate transactions. The purpose of the amendments is basically to extend the additional stamp duty tax to real estate transactions over offices, commercial units and parking spaces. Law 15/2012 introduces also an amendment to the Stamp Duty Tax Law by establishing an additional tax for the real estate transactions for habitation purposes.    (Law 15/2012)


On 24/10/2012 was gazzetted the promulgation in Macau of the Protocol relating to an amendment to article 3 bis the Convention on International Civil Aviation signed at Montreal on 10 May 1984.

(“Concorrência Desleal”)

The Award of the Court of the Second Instance granted on the 18th October 2012, in proceedings number 447/2012, states that the mere contacts or proposals, as well as the promotion of termination of contracts, together with the offer of better working conditions, does not constitute an unfair competition act, defined as an act of competition contrary to the rules and the honest practice of the economic activity, in accordance with the general provision of Section 158.º of the Commercial Code.

By the Award granted on the 18th October 2012 in proceedings number 247/2012, the Court of Second Instance has stated that, notwithstanding the circumstance that the promissory sale and purchase contract is, in principle, of contractual nature, and, being so, de per si, does not transfer the ownership neither the possession (“posse”) over the goods, in case that, following the execution of the promissory contract,

1. the promissory purchaser settles the price in full,
2. the traditio of the goods occurs and

3. the promissory purchaser starts acting as the owner, the position of the promissory purchaser fulfills the legal requisites of the possession, as defined in Section 1175.º of the Civil Code.

By the Award granted on the 11th October 2012 in proceedings number 363/2012, the Court of Second Instance, in respect of an indemnity right in which is included the compensation for the amounts that the victim would be receiving by monthly installments over a few years, has considered adequate to reduce the total sum of the compensation (obtained by a strict arithmetic operation) in order to counterbalance the benefit of receiving at once what would only be received over the years.


The same understanding was also stated in the award granted by the Court of Second Instance in proceedings numbers 580/2012.

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