A lei dos compromissos e dos pagamentos em atraso (breve enquadramento)

Abstract

A lei dos compromissos e dos pagamentos em atraso pretende constituir um instrumento de disciplina financeira e encerra um conjunto de regras para evitar o despesismo imprudente e o débito acumulado. O presente trabalho visa expor de um modo claro, num registo breve e sintético, os seus principais traços de regime.

The recent LCPA (law concerning financial obligations and delayed payments) aims to be one more legal instrument of fiscal discipline, in order to permit the Portuguese public system to find the ways of stability and balance. It contains a set of rules with the goal of putting into practice the important principle according to which we shall only spend what we get, avoiding imprudent expenditure and accumulated debt. The present work aims to describe, in a clear and concise way, though legally sustained, its most relevant features. Naturally, many important aspects will not be mentioned here, but we have in mind that those aspects will be covered in future articles on this review.