IVA nas operações financeiras : a Directiva IVA : isenção do artigo 135.º, n.º 1

O presente estudo visa dar a conhecer ao leitor qual o regime de IVA das Operações Financeiras, nomeadamente a ratio das isenções concedidas pelo legislador europeu e português nesta temática. Explica-se o que é o direito à dedução do imposto, o que são as isenções concedidas, qual o regime de IVA aplicado às operações financeiras. Por fim são analisadas, pela atualidade do tema, as propostas de reforma de 2007 e de 2019. Conclui-se que os conceitos base das operações financeiras isentas estão totalmente desatualizados e desadequados o que dá origem a interpretações e aplicações desiguais das referidas isenções pelos Estados-Membros e consequentemente a inúmeros litígios. A atual lei fiscal não acompanha a evolução da economia digital e do mercado eletrónico. É imperioso proceder a uma reforma total do regime de IVA das operações financeiras.This study aims to make the reader aware of the VAT regime for Financial Operations, namely the ratio of exemptions granted by the European and Portuguese legislators on this subject. It explains what is the right to deduct tax, what are the exemptions granted, what is the VAT regime applied to financial transactions. Finally, due to the topicality of the theme, the 2007 and 2019 reform proposals are analyzed. In conclusion the basic concepts of exempt financial operations are completely out of date and inadequate, which give rise to uneven interpretations and applications of these exemptions by Member States and consequently to numerous disputes. The current tax law does not follow the evolution of the digital economy and the electronic market. A complete reform of the VAT regime for financial products is imperative

Grape and Wine Metabolites: Biotechnological Approaches to Improve Wine Quality

Grape metabolites can be affected by many extrinsic and intrinsic factors, such as grape variety, ripening stage, growing regions, vineyard management practices, and edaphoclimatic conditions. However, there is still much about the in vivo formation of grape metabolites that need to be investigated. The winemaking process also can create distinct wines. Nowadays, wine fermentations are driven mostly by single-strain inoculations, allowing greater control of fermentation. Pure cultures of selected yeast strains, mostly Saccharomyces cerevisiae, are added to grape must, leading to more predictable outcomes and decreasing the risk of spoilage. Besides yeasts, lactic acid bacteria also play an important role, in the final wine quality. Thus, this chapter attempts to present an overview of grape berry physiology and metabolome to provide a deep understanding of the primary and secondary metabolites accumulated in the grape berries and their potential impact in wine quality. In addition, biotechnological approaches for wine quality practiced during wine alcoholic and malolactic fermentation will also be discussed

Chitosan and hyaluronic acid nanoparticles as vehicles of epoetin beta for subconjunctival ocular delivery

Research Areas: Pharmacology & PharmacyNeuroprotection in glaucoma using epoetin beta (EPOβ) has yielded promising results. Our team has developed chitosan-hyaluronic acid nanoparticles (CS/HA) designed to carry EPOβ into the ocular globe, improving the drug’s mucoadhesion and retention time on the ocular surface to increase its bioavailability. In the present in vivo study, we explored the possibility of delivering EPOβ to the eye through subconjunctival administration of chitosan-hyaluronic acid-EPOβ (CS/HA-EPOβ) nanoparticles. Healthy Wistar Hannover rats (n = 21) were split into 7 groups and underwent complete ophthalmological examinations, including electroretinography and microhematocrit evaluations before and after the subconjunctival administrations. CS/HA-EPOβ nanoparticles were administered to the right eye (OD), and the contralateral eye (OS) served as control. At selected timepoints, animals from each group (n = 3) were euthanized, and both eyes were enucleated for histological evaluation (immunofluorescence and HE). No adverse ocular signs, no changes in the microhematocrits (≈45%), and no deviations in the electroretinographies in both photopic and scotopic exams were observed after the administrations (p < 0.05). Intraocular pressure remained in the physiological range during the assays (11–22 mmHg). EPOβ was detected in the retina by immunofluorescence 12 h after the subconjunctival administration and remained detectable until day 21. We concluded that CS/HA nanoparticles could efficiently deliver EPOβ into the retina, and this alternative was considered biologically safe. This nanoformulation could be a promising tool for treating retinopathies, namely optic nerve degeneration associated with glaucoma.info:eu-repo/semantics/publishedVersio

Pomološka i senzorna svojstva osam različitih sorata smokve u Hrvatskoj

The common fig (Ficus carica L.) is a fruit species traditionally cultivated in coastal Croatia. After some years of being of low commercial value, the interest in fig consumption and cultivation in this region seems to start following the increasing trend. One way of promoting fig consumption is to identify the varietal sensory properties, intending to match the consumer preferences. For this reason, the goal of this study was to evaluate sensory properties and pomological characteristics of fresh fruits of five dark (‘Šaraguja’, ‘Miljska’, ‘Crnica’, ‘Piombinese’, ‘Nero Rosso’) and three light-coloured (‘Petrovača bijela’, ‘Tiger’, ‘San Martino’) skin fig varieties, grown in Croatia. Figs were harvested from 5-years old trees in the fig experimental orchard located in Istria County (Croatia). Significant differences were observed for the properties of appearance, odour, flavour, and taste. Fresh fruits of varieties \u27Šaraguja\u27 and \u27Tiger\u27 reached the highest scores for the intensity of taste, fig odour, and flavour, compared to all the others. The highest values regarding fruit thickness and width were recorded from the variety \u27Petrovača bijela\u27, lenght from the variety \u27Šaraguja\u27, while \u27San Martino\u27 variety had the fruits of biggest weight. The variety \u27Miljska\u27 displayed the lowest values in all the observed pomological parameters. The importance of the pomological description and observation of sensory parameters of fresh figs lies in permitting the producers to decide the potential of each variety based on consumer preferences.Smokva (Ficus carica L.) je voćna vrsta koja se tradicionalno uzgaja u primorskoj Hrvatskoj. Nakon nekoliko godina niske komercijalne vrijednosti ove kulture, čini se da interes za potrošnjom i uzgojem smokava u ovoj regiji počinje rasti. Jedan od načina promicanja konzumacije smokava je prepoznavanje sortnih senzornih svojstava, sa ciljem usklađivanja sklonosti potrošača. Iz tog razloga cilj ovog istraživanja bio je procijeniti senzorna i pomološka svojstva svježih plodova pet crnih (\u27Šaraguja\u27, \u27Miljska\u27, \u27Crnica\u27, \u27Piombinese\u27, \u27Nero Rosso\u27) i tri bijele (\u27Petrovača bijela\u27, \u27Tiger\u27, \u27San Martino\u27) sorte smokve uzgojene u Hrvatskoj. Smokve su ubrane s pet godina starih stabala u pokusnom smokviku u Istarskoj županiji (Hrvatska). Uočene su značajne razlike u svojstvima izgleda, mirisa, arome i okusa. Svježi plodovi smokve sorti ‘Šaraguja’ i ‘Tiger’ postigli su najviše ocjene za intenzitet okusa, mirisa i arome smokve u odnosu na sve ostale sorte. Najviše vrijednosti debljine i širine ploda utvrđene su za sortu \u27Petrovača bijela\u27, širine za sortu \u27Šaraguja\u27, dok je sorta \u27San Martino\u27 imala plodove najveće mase. Sorta \u27Miljska\u27 imala je najmanje vrijednosti za sva istraživana pomološka svojstva. Važnost pomološkog opisa i istraživanja senzornih svojstava svježih smokava leži u omogućavanju proizvođačima da odluče o potencijalu svake sorte na temelju preferencija potrošača

Application of chemometric tools for the comparison of volatile profile from raw and roasted regional and foreign almond cultivars (Prunus dulcis)

In almonds, volatile compounds are major contributors to flavour, being scarce the current knowledge about their volatile profile. Hence, this work intended to characterize the volatile profile, using headspace solidphase microextraction and gas chromatography–mass spectrometry, in raw and roasted almond cultivars (regional cvs. Amendoa˜o, Bonita, Casanova, Molar and Pegarinhos and foreign cvs. Ferragne`s and Glorieta). Overall, 35 compounds were identified, with major chemical classes being alcohols and aldehydes. In raw fruits, benzaldehyde and 3-methyl-1-butanol were key compounds, with roasting changing volatile profiles, increasing release of compounds, with predominance of hexanal and benzaldehyde. Cultivars Glorieta and Molar didn’t show significant increase in aldehyde content after roasting, which may indicate higher resistance to heat-caused oxidation. The use of linear discriminant analysis and principal components analysis permitted the recognition of patterns in the volatile profiles, that can be useful for cultivars identification. This work allowed the characterization and monitoring changes caused by roasting of volatile components of less studied almond cultivars, identifying some that can withstand roasting procedures with reduced formation of compounds associated with off-flavours.Ivo Oliveira is grateful to FCT, POPH-QREN and FSE for the Post-doctoral Fellowship SFRH/BPD/111005/2015. This work is supported by: European Investment Funds by FEDER/ COMPETE/POCI—Operational Competitiveness and Internacionalization Programme, under Project POCI-01-0145-FEDER-006958 and National Funds by FCT—Portuguese Foundation for Science and Technology, under the Project UID/AGR/04033/2013.info:eu-repo/semantics/publishedVersio

Resposta da amendoeira a diferentes estratégias de rega na região de Trás-os-Montes: rendimento e eficiência do uso da água

Nas regiões de clima mediterrânico onde a amendoeira tem uma grande expressão em termos de área cultivada e importância económica, as secas sazonais que ocorrem durante parte do seu ciclo vegetativo são frequentes e responsáveis por quebras elevadas do rendimento. Apesar de a amendoeira ser uma espécie tolerante à seca, não há dúvidas de que a rega é um factor crítico para o aumento da produtividade e qualidade da amêndoa. As limitações em termos de disponibilidade de água, que tenderão a agravar-se no contexto das alterações climáticas, obrigarão os produtores a lidar com a escassez de água através da implementação de estratégias de rega deficitária que conduzam a um aumento da eficiência do uso da água.Este trabalho foi realizado no âmbito do projeto PRODER 54610 - Estratégias integradas para o aumento da produtividade da amendoeira em Trás-os-Montes, financiado pelo Programa de Desenvolvimento Rural (PRODER) no âmbito da medida 4.1 - Cooperação para a Inovação (Apoio à Inovação na Agricultura, Agroindústria e Floresta).info:eu-repo/semantics/publishedVersio

Genotype, Environment and Management Practices on Red/ Dark-Colored Fruits Phenolic Composition and Its Impact on Sensory Attributes and Potential Health Benefits

Phenolic compounds are secondary metabolites abundant in our diet. These compounds may affect positively or negatively the sensory characteristics of food with important impacts on color, flavor, and astringency. An adequate consumption of phenolic compounds may also offer health benefits. After the consumption of fruits, the colon is the main site of microbial fermentation, where high molecular weight phenolic compounds are transformed into low molecular weight phenolic compounds such as phenolic acids or lactone structures by intestinal microbiota, which produce metabolites with biological and antioxidant activity, with evidence on health benefits for humans. A large amount of different phenolic compounds are responsible for physicochemical and sensory characteristics of table grapes and wines. Also, sweet cherry (Prunus avium L.) is one of the most popular temperate table fruits; they contain flavonoids, flavan‐3‐ols, and flavonols in addition to non‐flavonoid compounds. Anthocyanins are the major polyphenols in blueberries, and this group of phytochemicals is thought to be responsible for many of the health benefits of berry consumption. Therefore, considering the importance of red/dark‐colored fruits phenolic composition, the purpose of this chapter is to make a review of the most recent publications about these fruits’ phenolic composition and their impact on sensorial properties as well as the effect of microorganisms on fruit phenolic composition

Leaf age, seasonal and annual variations in Salvia officinalis L. var. purpurascens biochemical characteristics

Medicinal and aromatic plants (MAP’s) have gain new attention in the past years due to their content in bioactive compounds and recognized health-promoting effects. One of the most important species of MAP’s is Salvia officinalis L., rich in several phytochemicals (essential oil, phenolic compounds) and vitamins. Besides, it has various uses and pharmacological effects (including antibacterial, antiviral, antioxidative, anti-inflammatory, antidiabetic and antitumour activities). Salvia officinalis L. has many cultivars, including Salvia officinalis L. var. purpurascens, which is currently understudied. As few is known about this specific cultivar, characterization of this plant, as well as the study of biochemical variations occurring during its development, is of great significance. Hence, in this work, young and adult leaves of Salvia officinalis L. var. purpurascens, were collected in two different seasons (June and September) and in two different years (2011 and 2013). Several biochemical traits were analyzed, namely carbohydrate content, photosynthetic pigments concentration, total phenolics, soluble proteins, as well as oxidation parameters (thiobarbituric acid reactive substances, thiols and electrolyte leakage). The Year factor significantly influenced carbohydrate content (higher in 2013 for non-structural carbohydrates and soluble sugars, but lower for starch), but also chlorophyll and carotenoid content (higher in 2011), with a similar influence recorded for the Season of harvest (higher values for starch, chlorophyll and carotenoids in September, but lower for soluble sugars). The developmental stage of leaves showed significant influence mainly in the content of photosynthetic pigments, with higher values of chlorophyll and carotenoids recorded in young leaves. The results show the biochemical variations occurring in plants of Salvia officinalis L. var. purpurascens, during developmental stages, and others associated to season of harvest and year, and their relation to climatic factors. The gathered data, besides useful for the characterization of this plant, is also valuable when aiming for the optimization of sage cultivation

Morphometrics and chemometrics as tools for medicinal and aromatic plants characterization

The characterization of commercialized and consumed plants is of extreme importance, in order to provide clear data regarding the quality of plants, but also concerning the intake, by consumers, of several important compounds present is those plants. Hence, the objective of this work was to provide a detailed morphological and biochemical description of commercial samples of five common medicinal and aromatic plants (MAP’s) (Coriandrum sativum L. –coriander, Mentha spicata L. – spearmint, Ocimum basilicum L. – basil, Origanum vulgare L. – oregano and Petroselinum crispum Mill. – parsley). For the studied species, statistically significant differences were evident for all the morpho-analytical characteristics investigated, as well as for the majority of the evaluated biochemical parameters. Specific leaf area was higher in Coriandrum sativum, while the water content of the leaves of Ocimum basilicum was the highest. Regarding photosynthetic pigments, when statistical differences were detected, these indicated the presence of larger amounts of chlorophyll and carotenoids in the leaves of Coriandrum sativum and Petroselinum crispum. Carbohydrate quantification indicated a considerably higher content in Petroselinum crispum, which also contained higher concentrations of protein, together with Coriandrum sativum. Quantification of total phenolic and thiobarbituric acid reactive substances indicated that they were correlated, with leaves of Mentha spicata presenting the highest values, on both parameters. This work provides an overview of selected characteristics of MAP’s that are available for purchase, and are actually consumed by consumers.Data are publicly available from the open access repository OpenAgrar, doi: 10.5073/openagrar.2017.000001

Sweet Cherry (Prunus avium L.) PaPIP1;4 is a functional aquaporin upregulated by pre-harvest calcium treatments that prevent cracking

The involvement of aquaporins in rain-induced sweet cherry (Prunus avium L.) fruit cracking is an important research topic with potential agricultural applications. In the present study, we performed the functional characterization of PaPIP1;4, the most expressed aquaporin in sweet cherry fruit. Field experiments focused on the pre-harvest exogenous application to sweet cherry trees, cultivar Skeena, with a solution of 0.5% CaCl2, which is the most common treatment to prevent cracking. Results show that PaPIP1;4 was mostly expressed in the fruit peduncle, but its steady-state transcript levels were higher in fruits from CaCl2-treated plants than in controls. The transient expression of PaPIP1;4-GFP in tobacco epidermal cells and the overexpression of PaPIP1;4 in YSH1172 yeast mutation showed that PaPIP1;4 is a plasma membrane protein able to transport water and hydrogen peroxide. In this study, we characterized for the first time a plasma membrane sweet cherry aquaporin able to transport water and H2O2 that is upregulated by the pre-harvest exogenous application of CaCl2 supplements.This work was supported by the “Contrato-Programa” UIDB/04050/2020 and UIDB/04033/2020 funded by national funds through the FCT I.P. The work was also supported by FCT and European Funds (FEDER/POCI/COMPETE2020) through the research projects MitiVineDrought (PTDC/BIA-FBT/30341/2017 and POCI-01-0145-FEDER-030341), BerryPlastid (PTDC/BIA-FBT/28165/2017 and POCI-01-0145-FEDER-028165) and CherryCrackLess (PTDC/AGR-PRO/7028/2014). R.B. was supported with a PhD student grant (PD/BD/113616/2015) under the Agrichains Doctoral Program (PD/00122/2012) funded by FCT. H.N. was supported by an FCT postdoctoral grant (SFRH/BPD/115518/2016) and A.C. was supported by a contract in the MitiVineDrought project.info:eu-repo/semantics/publishedVersio