PORTUGAL Law and Practice Contributed by: Andreia Candeias Mousinho, Diogo Duarte Campos, João Marques Mendes and Raquel Freitas, PLMJ
Environmental liability for environmental damage Environmental liability is traditionally dependent on meeting the same five cumulative requirements listed above. An important issue is that there are specific grounds for exclusion of liability. Additionally, concerning fault and joint/several liability, the considerations above also apply. Administrative offence liability Administrative offence liability is based on the same five requirements as civil liability. However, in this case the minimum and maximum limits of the fine are reduced by half when there are circumstances prior or subsequent to, or contemporaneous with, the com- mission of the administrative offence that markedly reduce the unlawfulness of the act, the culpability of the perpetrator or the need for a fine. In some circumstances, voluntary payment of the fine at the minimum amount or with a reduction of up to 25% is allowed. 6. Corporate Liability 6.1 Liability for Environmental Damage or Breaches of Environmental Law Administrative Offence Liability As far as administrative offences are concerned, legal persons are liable if the damaging activity is attrib- utable to them. The general rules specifically state that legal persons or equivalent are responsible for administrative offences committed by their bodies in the performance of their duties. Civil Liability and Environmental Liability (for Environmental Damage) Regarding civil liability and environmental liability, legal persons are liable if the damaging activity is attribut- able to them. See 6.4 Shareholder or Parent Com- pany Liability and 7.1 Directors and Other Officers . Criminal Liability Legal persons or equivalent are liable for environmen- tal crimes when committed:
• in their name or on their behalf and in their direct or indirect interest by persons occupying a leadership position; or • by whoever acts in their name or on their behalf and in their direct or indirect interest, under the authority of the persons referred to in the preced- ing bullet point, by virtue of a breach of their duties of vigilance or control. It is understood that the bodies and representatives of the legal entity, and whoever has the authority to exercise control over its activity, occupy a leadership position. The criminal liability of legal persons and similar enti- ties is excluded when the agent has acted against express orders or instructions from those in charge. The criminal responsibility of the legal person does not exclude the individual liability of the actual perpetra- The aims of green taxation are to penalise those caus- ing pollution and damage to the environment, to reduce energy dependence from abroad, and to encourage more sustainable production and consumption pat- terns. In so doing, green taxation reinforces both the freedom and liability of citizens and companies, and promotes efficiency in the use of resources. From a taxation perspective, there are essentially two groups of mechanisms to pursue environmental goals: • deterrence taxes (or fees or financial contributions), in line with the “polluter pays” principle; and • tax benefits, such as exemptions. Moreover, environmental components may influence the calculation formulae of classic taxes such as cor- porate income tax ( Imposto Sobre o Rendimento das Pessoas Coletivas , or IRC). tors, nor does it depend on their liability. Climate Risk in Corporate Governance See 6.5 ESG Requirements . 6.2 Environmental Taxes
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