Decreto Legislativo Regional n.º 3/92/A, de 11 de Fevereiro de 1992
Decreto Legislativo Regional n.º 3/92/A Compensação financeira às câmaras municipais em resultado de acordos internacionais Considerando que a realização e a utilização de investimentos derivados de acordos de defesa entre o Governo Português e governos estrangeiros podem afectar negativamente algumas autarquias locais; Considerando que nos acordos já existentes se prevêem isenções fiscais para cidadãos estrangeiros a viver na Região e que algumas das mesmas implicam diminuição das receitas dos municípios; Considerando também, por outro lado, que há câmaras que vêem aumentadas, sem as contrapartidas habituais, algumas das suas despesas e responsabilidades; Considerando que o Decreto Legislativo Regional n.º 3/86/A, de 9 de Janeiro, apenas considerou o imposto sobre veículos: A Assembleia Legislativa Regional decreta, no uso da faculdade que lhe é conferida no n.º 1, alínea a), do artigo 229.º da Constituição da República, e no n.º 1, alínea c), do artigo 32.º do Estatuto Político-Administrativo da Região Autónoma dos Açores, o seguinte: Artigo 1.º O Governo Regional tomará as providências orçamentais destinadas a compensar os municípios da Região afectados negativamente pela execução de acordos e tratados internacionais que digam directamente respeito à Região.
Art. 2.º O auxílio financeiro a prestar ao abrigo do disposto no artigo precedente será constituído por: 1) O equivalente ao produto das receitas fiscais atribuídas por lei aos municípios, mas que não são liquidadas nem cobradas por força de isenções fiscais estabelecidas nos acordos e tratados internacionais; 2) Uma verba destinada a fazer face ao aumento das despesas dos municípios decorrentes da aplicação daqueles acordos e tratados.
Art. 3.º Para o cálculo do auxílio previsto no n.º 1) do artigo anterior ter-se-á em conta, entre outras, nomeadamente: a) O valor das isenções do imposto sobre veículos civis e militares decorrentes da execução dos acordos e tratados a que se refere o artigo 1.º; b) O valor das isenções da contribuição autárquica que seria devida pelas construções existentes na sequência da execução dos acordos e tratados, nomeadamente os que se destinam a fins...
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