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- imobilizações corpóreas em curso, adiantamentos e pagamentos por conta efectuados sobre as imobilizações corpóreas.
- tangible assets in course of construction, advances and payments on account in respect of tangible assets.
regra de reembolso dos pagamentos por conta "data da decisão + 18 meses"
the rule on repayment of the payment on account after an 18month tune limit (date of decision + 18 months)