Under article 8 of the Fund Law: “[the] turnover to be considered for the purpose of this law is the eligible turnover, which corresponds to the amount of sales and services provided on national territory, after deducting the amounts corresponding to:
a) Revenues from activities not related to the provision of electronic communications networks and/or publicly available electronic communications services;
b) Revenues from transactions between bodies that belong to the same company;
c) Sale of terminal equipment.
2 - Revenues from activities developed outside national territory shall not be used in the calculation of the eligible turnover.
3 - The amount related to value added tax shall not be used in the calculation of the eligible turnover.”
It follows, then, that the amount of the sector’s eligible turnover, under article 8 of the Fund Law, corresponds to:
Article 15 of the Fund Law (which applies by reference laid down in article 22 of the same Law) provides that companies providing public communications networks and/or publicly available electronic communications services, on national territory, must send to ICP-ANACOM, by 30 June every year, a statement on the preceding calendar year, signed by a person entitled to enter into legally binding commitments, acknowledged as such, with the turnover amount and other information required to calculate the eligible turnover.
In order to facilitate the communication of such information, ICP-ANACOM sent, on 06.06.2014, to companies registered, in 2013, as publicly available electronic communications network operators or service providers, a letter with a model declaration to be completed and signed by the person entitled to enter into legally binding commitments, acknowledged as such.
90 out of the 1331 companies contacted submitted to ICP-ANACOM information on the eligible turnover.
On the basis of declarations received, ICP-ANACOM decided, on 24.07.2014, that the 10 companies with the largest relevant income, as well as those showing significant changes in terms of relevant income compared to 2012 (in both cases for the purpose of the entry and settlement of the annual fee referred to in article 105, paragraph 1b) of ECL) should be audited, and for this reason 212 companies were audited. The eligible turnover of audited companies exceeds 99% of the sector’s eligible turnover, and includes all companies required to pay the extraordinary contribution, under article 18 of the Fund Law.
For this purpose, ICP-ANACOM, on 10.08.2014, awarded to BDO & Associados, SROC., the audit of the turnover declared by electronic communications network operators and service providers, in compliance with provisions of the Fund Law.
As regards remaining companies that were not audited, ICP-ANACOM undertook the verification of the consistency and accurateness of amounts reported in declarations, namely by comparing the overall amount with amounts presented for the various items.
In some cases, irregularities were detected, their correction having been requested. Further to this procedure, only one company failed to amend its declaration, however which a negligible weight.
In several situations, ICP-ANACOM was forced to urge bodies that submitted declarations reporting turnover information that were not signed by the persons entitled to enter into legally binding commitments, acknowledged as such.
ICP-ANACOM also undertook an analysis of bodies that failed to submit any declaration or information for the purpose of the Fund Law, seeking to obtain otherwise the respective value of eligible turnover so as to obtain the amount of the sector’s eligible turnover, as explained below. In parallel, these bodies were urged, both via new communications and in some cases via telephone calls, to submit information required under the Fund Law. As a result of these efforts, several missing declarations were received.
Without prejudice to the assessment of situations of non-compliance with the Fund Law in the scope of legal action, ICP-ANACOM took the view that such situations would not harm the calculation of the eligible turnover, given that, in most cases, the Authority was provided with the information required for the purpose of that calculation, as explained further hereunder.
The following chapters delineate the eligible turnover of audited companies, and as regards remaining companies, the eligible turnover of companies that submitted relevant information for the purpose of the Fund Law, as well as eligible turnover taken into account in the case of companies that failed to submit such information.
1 On 06.06.2014, 135 companies were contacted, having been found later that three out of those bodies were registered only in 2014. One last company which by mistake failed to be contacted on that date received later a communication, on 11.07.2014.
2 ANA - Aeroportos de Portugal, S.A.; AR Telecom - Acessos e Redes de Telecomunicações, S.A.; AT&T - Serviços de Telecomunicações, Sociedade Unipessoal, Lda.; BT Portugal - Telecomunicações Unipessoal, Lda.; Cabovisão - Televisão por Cabo, S.A.; COLT Technology Services, Unipessoal, Lda.; CTT - Correios de Portugal, S.A.; Level 3 Communications España, S.A; Lycamobile Portugal, Lda.; MEO - Serviços de Comunicações e Multimédia, S.A. (on 2014.12.29 the merger by means of acquisition of MEO into PT Comunicações, S.A. was registered, having the company resulting from this merger been renamed as from this date MEO - Serviços de Comunicações e Multimédia, S.A.), NACACOMUNIK - Serviços de Telecomunicações, Lda.; NOS (including ex-Optimus Comunicações S.A., ex-ZON TV Cabo Portugal; ex-ZON TV Cabo Madeirense, S.A. and ex-ZON TV Cabo Açoreana, S.A.); Onitelecom - Infocomunicações, S.A.; Orange Business Portugal, S.A.; PT Comunicações, S.A. (on 2014.12.29 the merger by means of acquisition of MEO into PT Comunicações, S.A. was registered, having the company resulting from this merger been renamed as from this date MEO - Serviços de Comunicações e Multimédia, S.A.); Refer Telecom - Serviços de Telecomunicações, S.A.; T-SYSTEMS ITC IBERIA, S.A.; Vodafone Portugal - Comunicações Pessoais, S.A..
- 2.1. Eligible turnover of the 21 audited companies https://www.anacom.pt/render.jsp?categoryId=381160
- 2.2. Eligible turnover of remaining companies that submitted information and were not audited https://www.anacom.pt/render.jsp?categoryId=381161
- 2.3. Eligible turnover of companies that failed to convey information for the purpose of the Fund Law https://www.anacom.pt/render.jsp?categoryId=381162
- 2.4. Determination of the sector’s eligible turnover https://www.anacom.pt/render.jsp?categoryId=381163
