Fonte:
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/6F512F40-4EE4-4CAC-93F2-36538F3196CC/0/Inf_vinc_Lei_16-2001-Art65.pdf
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/CB4DB86F-C3B9-4670-965E-377E83A077F4/0/Ficha_doutrinaria-art_11_CIRS.pdf
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/4C2C041E-F748-4BF7-9E14-A623033AAC08/0/inf-vinculativa_art_3_31_notarios.pdf
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/F0002504-0617-4B1E-A99B-AC8180385E9D/0/Artigo_39_ficha_doutrinaria.pdf
