Portaria n.º 388/2020
Court: | Finanças e Ambiente e Ação Climática - Gabinetes dos Secretários de Estado do Orçamento e da Mobilidade |
Publication Date: | 05 Mai 2020 |
Portaria n.º 388/2020
Sumário: Autoriza a Metro do Porto, S. A., Entidade Pública Reclassificada, a efetuar o reescalonamento temporal da Portaria n.º 183/2018, publicada no Diário da República, 2.ª série, n.º 54, de 16 de março de 2018, para renovação do sistema de sinalização, do sistema TMS (Train Management System) e do sistema ATP (Automatic Train Protection), bem como a contratação da inerente assistência técnica especializada.
Através da Portaria de Extensão de Encargos n.º 183/2018, publicada no Diário da República, 2.ª série, n.º 54, de 16 de março de 2018, a Metro do Porto, S. A., foi autorizada a assumir um compromisso plurianual com a contratação da renovação do sistema de sinalização, do sistema TMS (Train Management System) e do sistema ATP (Automatic Train Protection) e à contratação da inerente assistência técnica especializada essencial à operacionalidade e à segurança do Sistema de Metro Ligeiro da Área Metropolitana do Porto.
Por altura do pedido de autorização em apreço não se conhecia o regime do IVA aplicável, optou-se por prudência considerar IVA à taxa de 23 %. No entanto, à presente data, este contrato está sujeito ao regime de inversão do sujeito passivo nos termos do artigo 2, n.º 1, alínea j), do Código do Imposto sobre o Valor Acrescentado (CIVA). O compromisso plurianual aprovado pela Portaria de Extensão de Encargos n.º 183/2018, com a contratação da renovação do sistema de sinalização, do sistema TMS (Train Management System) e do sistema ATP (Automatic Train Protection) e à contratação da inerente assistência técnica especializada essencial à operacionalidade e à segurança do Sistema de Metro Ligeiro da Área Metropolitana do Porto, ascendeu ao montante total de 3 300 000 euros (três milhões e trezentos mil euros), valor ao qual acresceu IVA à taxa legal em vigor, repartido da seguinte forma:
a) 2017: 1 042 648,32 euros (um milhão quarenta e dois mil seiscentos e quarenta e oito euros e trinta e dois cêntimos), valor ao qual acresce IVA à taxa legal em vigor;
b) 2018: 2 257 351,68 euros (dois milhões duzentos e cinquenta e sete mil, trezentos e cinquenta e um euros e sessenta e oito cêntimos), valor ao qual acresce IVA à taxa legal em vigor.
Posteriormente à publicação da Portaria n.º 183/2018, publicada no Diário da República, 2.ª série, n.º 54, de 16 de março de 2018, verificou-se a necessidade de reescalonamento temporal devido a questões de segurança e restrições operacionais surgidas no decorrer do encargo, havendo o...
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