OBS_VALUE: <ul><li><a href=https://dre.pt/dre/legislacao-consolidada/decreto-lei/2014-59423292 target=_blank>Decree-Law 162/2014 on the Fiscal Code for Investment(Decreto-Lei do Codigo Fiscal do Investimento, Adopted 31/10/2014, Last amended 26/05/2023, Article 4 and Articles 3 and 4 of the Annex)</a></li></ul>