8.4.2.1 2000: Sum deductions Chap. IV Title. VI Law 43/95

The outstanding balances corresponding to deductions for expenses in scientific research and technological innovation generated in the 2000 tax period are collected and, due to insufficient quota, could not be applied in the liquidation of that period.

The outstanding balances corresponding to deductions generated in previous years are also recorded and, due to deferral, the calculation of the term for their application began in the 2000 tax period.