CHANGES TO THE LEGAL REGIME OF COMMUNITY PHARMACIES. NOTES ON DECREE-LAW 109/2014 OF JULY 10

Abstract

With the amendments contained in the Decree-Law No. 109/2014 of 10 July, the social economy entities owners of pharmacies are no longer required to establish commercial companies and to adopt the tax treatment of these if they want to sell
medicinal products to the general public, beyond the universe of its members. Thus, the legislator complies with the provisions of the Social Economy Basic Law, creating the mechanisms to reinforce the economic and financial self-sustainability of the social economy entities, in accordance with the provisions of art. 85 of the Portuguese Constitution.