Decreto Legislativo Regional n.º 35/84/A, de 16 de Novembro de 1984
Decreto Legislativo Regional n.º 35/84/A Interpretação pela via legislativa do conceito de estabelecimentos hoteleiros e similares A Assembleia Regional dos Açores estabeleceu, pelo Decreto Legislativo Regional n.º 36/83/A, de 2 de Dezembro, os princípios que definem a aplicação na Região do imposto de turismo.
Considerando que a aplicação daquele diploma tem suscitado algumas dúvidas, muito em especial o objecto da sua incidência, mostra-se conveniente clarificá-lo, por forma que os objectivos do referido diploma sejam atingidos na suaplenitude.
Assim: A Assembleia Regional dos Açores decreta, ao abrigo do disposto na alínea a) do artigo 229.º da Constituição, o seguinte: Artigo único. Por estabelecimentos hoteleiros e similares referidos na alínea a) do n.º 1 do artigo 2.º do Decreto Legislativo...
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