This decision is binding to the Portuguese judicial and administrative entities and, consequently, the complainant was duly informed of the lack of grounds for the Ombudsman to recommend a different performance to the Portuguese Authors Society. 6.2. Taxpayers’, consumers’ and economic operators’ rights 6.2.1. Ombudsman’s decisions favourable to complainants a) Suggestions Case P-009/15 Entity addressed: State Secretary for Tax Affairs Date: 2016.08.22 Subject: Tax. Individual Income Tax (IRS). The impact of some rules of the IRS code (CIRS) in Portuguese households Sequence: With regard to the option for the joint taxation regime of married taxpayers or non-marital partnership, the Ministry of finance would announce the intention to solve the problem, not only for future years, but also in respect of income earned in 2015 and declared in 2016. At the end of the year, the legislation in question had been approved A year and a half later on the entry into force of Law No. 82/E/2014, of 31 December, which reformed the taxation of individuals, the Ombudsman deemed as important to make a balance of the impact of some provisions therein foreseen as well as reaffirm the need of settling the iniquitous scheme of reporting income from previous years, still giving rise to complaints. This was made through a letter directed to the State Secretary for Tax Affairs, where the following matters were addressed: 1) Impossibility of opting for the joint taxation regime in returns delivered after the time limit The Ombudsman considered that it would be essential, not only to change the situation for the future, but also revert situations that occurred in the taxation of income from 2015, declared in 2016. | 117