Main changes derived from the entry into force of the 2019 Budget Law
Last 20th of March, the Official Journal of the Principality of Andorra released the Llei 18/2019, del 15 de febrer, del Pressupost per a l’exercici 2019 (hereafter “2019 Budget Law”). In this regard, and despite the fact that the purpose of the 2019 Budget Law is to determine the forecast for the income and the maximum obligations the Administration can accept, as well as to indicate the criteria for the execution of the aforementioned budget, the Law also includes a number of permanent modifications and derogations of different legal regulations related to the public finances, the public service and the economic activity of the public sector.