Decreto Legislativo Regional n.º 23/86/A, de 03 de Novembro de 1986
Decreto Legislativo Regional n.º 23/86/A Taxa social única No uso da autorização concedida pela Lei n.º 9/86, de 30 de Abril, o Governo da República aprovou o Decreto-Lei n.º 140-D/86, que estabelece o que vem sendo designado por taxa social única, reunindo, assim, nunca única contribuição as que anteriormente vinham sendo pagas para a Previdência e para o Fundo de Desemprego.
Considerando que o artigo 20.º do referido Decreto-Lei n.º 140-D/86, de 14 de Junho, estabelece que a sua aplicação à Região se fará com as adaptações que se entenderem necessárias e atendendo que se mostra de todo adequado proceder, desde já, às mesmas: A Assembleia Regional dos Açores decreta, nos termos da alínea b) do artigo 229.º da Constituição, o seguinte: Artigo único. Nos termos do artigo 20.º do Decreto-Lei n.º 140-D/86, de 14 de Junho, são introduzidas, nos respectivos artigos 12.º e 19.º, as seguintes adaptações: Art. 12.º - 1 - Os contribuintes do regime geral de segurança social cuja actividade não tenha fim lucrativo poderão beneficiar da redução da taxa de contribuições sobre as remunerações por trabalho que lhes seja prestado a partir da entrada em vigor do presente diploma, nos termos a...
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