Aviso n.º 5/90, de 19 de Abril de 1990
Aviso n.º 5 O Banco de Portugal, de acordo com as linhas orientadoras superiormente definidas, no uso da competência que lhe foi atribuída pelo artigo 30.º da sua Lei Orgânica e pelo n.º 1 do artigo 10.º do Decreto-Lei n.º 13/90, de 8 de Janeiro, determina, em regulamentação do disposto no n.º 2 do artigo 18.º e no n.º 2 do artigo 19.º deste decreto-lei, o seguinte: 1 - Os residentes que, com fundamento em acordos com não residentes, pretendam utilizar, de forma sistemática, a compensação, como forma de extinção total ou parcial das suas obrigações para com não residentes, devem, sem prejuízo do disposto no número seguinte, notificar previamente o Banco de Portugal da sua intenção, remetendo a este uma declaração, devidamente assinada, da qual conste a identificação do residente, o volume de operações de mercadorias e serviços com o estrangeiro durante o último exercício e os elementos essenciais do acordo de compensação.
2 - Os residentes que, nos termos do n.º 1 do artigo 18.º do Decreto-Lei n.º 13/90, de 8 de Janeiro, extingam por compensação as suas obrigações para com não residentes devem, até ao 15.º dia do mês seguinte ao da sua realização, remeter ao Banco de Portugal, devidamente assinada, uma declaração da qual conste a identificação do declarante, a natureza, origem e montantes globais das dívidas e dos créditos, total ou parcialmente compensados, a moeda em que se encontravam expressos e o país de residência da contraparte, enviando cópia à instituição onde, eventualmente, se encontre domiciliada a correspondente transacção.
3 - A realização de compensação, como forma de extinção total ou parcial das obrigações emergentes de operações de mercadorias, de invisíveis...
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