Declaração de Retificação n.º 16/2016
| Data de publicação | 08 Setembro 2016 |
| Seção | Serie I |
| Órgão | Assembleia da República |
Declaração de Retificação n.º 16/2016
Para os devidos efeitos, observado o disposto no n.º 2 do artigo 115.º do Regimento da Assembleia da República, declara-se que a Lei n.º 23/2016, de 19 de agosto, «Primeira alteração ao regime especial aplicável aos ativos por impostos diferidos, aprovado em anexo à Lei n.º 61/2014, de 26 de agosto», publicada no Diário da República, 1.ª série, n.º 159, de 19 de agosto de 2016, saiu com a seguinte incorreção, que assim se retifica:
No corpo do artigo 3.º da Lei n.º 23/2016, de 19 de agosto:
Onde se lê:
«O regime especial aprovado em anexo à Lei n.º 61/2014, de 26 de agosto, não é aplicável aos gastos e às variações patrimoniais negativas contabilizados nos períodos de tributação que se iniciem em ou após 1 de janeiro de 2016, nem aos impostos por ativos diferidos a estes associados.»
deve ler-se:
«O regime especial aprovado em anexo à Lei n.º 61/2014, de 26 de agosto, não...
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