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Decree Law No. 78/2017

Publication: Republic Diary No. 125/2017, Series I of 2017-06-30
  • Issuer: Finance
  • Diploma Type: Decree Law
  • Number: 78/2017
  • Pages: 3298 - 3299

Summary in plain english

What is it?

This decree-law increases the number of assistant directors in the Large Taxpayers Unit of the Tax and Customs Authority.

This unit helps large taxpayers meet their tax obligations. Businesses and individuals that pay very high amounts of tax are called 'large taxpayers'.

What will change?

The number of assistant directors in the Large Taxpayers Unit increases from one to two, due to the unit's new responsibilities. Since 2016, the unit, which already assisted and monitored companies, began to assist and monitor individuals as well.

What are its benefits?

This decree-law strengthens the Large Taxpayers Unit in order to:

  • increase the voluntary payment of taxes
  • reduce the number of tax-related conflicts
  • combat tax fraud and evasion amongst higher income taxpayers.
When does it come into effect?

This decree-law comes into effect the day after being published.

Original Version


  • Legal translator is the translation of texts within the field of law


Legislative consolidation integrates the various amendments and rectifications made into an original legal diploma in order to make its consultation more accessible to the citizen.