Aviso n.º 14/87, de 16 de Outubro de 1987
Aviso n.º 14/87 O Banco de Portugal, sob a superior orientação do Ministro das Finanças, no uso da competência que lhe é atribuída pelos artigos 16.º e 26.º da sua Lei Orgânica e em regulamentação do estatuído no artigo 28.º dessa mesma Lei Orgânica, determina o seguinte: 1.º - 1 - Salvo o disposto nos números seguintes, as instituições de crédito e parabancárias aplicarão nas suas operações activas uma sobretaxa de 1,5%, cobrada dos mutuários, e que constituirá receita do Fundo de Compensação, criado pelo Decreto-Lei n.º 124/77, de 1 de Abril.
2 - Nas operações de factoring, a sobretaxa será cobrada às empresas suas beneficiárias por acréscimo aos juros do crédito concedido.
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- 1 - Tratando-se de operações de crédito ao consumo, será de 10,25% a sobretaxa que reverte para o mesmo Fundo.
2 - Nas operações de crédito ao consumo que tenham subjacentes vendas a prestações, o Banco de Portugal divulgará, por aviso, a sobretaxa de juro e as condições em que deverá ser aplicada.
3 - Nas operações resultantes da utilização de cartões de crédito emitidos por instituições de crédito ou instituições parabancárias, a sobretaxa de 10,25% referida no n.º 1 incidirá sobre os montantes em dívida sujeitos à taxa de penalização.
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Estão isentas de sobretaxa para o Fundo de Compensação as operações de crédito que satisfaçam, pelo menos, um dos seguintes requisitos: Beneficiem de bonificação de taxa de juro; Sejam realizadas ao abrigo das disposições legais reguladoras do financiamento à agricultura e pescas; Sejam realizadas entre instituições de crédito ou entre estas e instituições parabancárias; O beneficiário seja uma entidade do sector público administrativo, o qual engloba: Administração central (Estado, fundos autónomos e serviços autónomos); Administração regional e local; Previdência Social; Visem o financiamento de...
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