Decreto Legislativo Regional n.º 19/87/A, de 28 de Novembro de 1987
Decreto Legislativo Regional n.º 19/87/A Zona franca de Santa Maria: incentivos fiscais e financeiros Estabelecido que foi o regime fiscal aplicável na zona franca de Santa Maria pelo Decreto-Lei n.º 63/87, de 5 de Fevereiro, torna-se necessário agora estabelecer os critérios específicos dos incentivos fiscais.
Por outro lado, é importante articular aqueles critérios com os fixados para a concessão dos incentivos financeiros, necessários à atracção de investimentos para a zona franca, previstos no Decreto Legislativo Regional n.º 21/86/A, de 27 de Outubro.
Assim, a Assembleia Regional dos Açores decreta, nos termos da alínea a) do artigo 229.º da Constituição, o seguinte: Artigo 1.º - 1 - É instituído um sistema de incentivos fiscais e financeiros, em regime contratual, às empresas e respectivos sócios cuja instalação vier a ser autorizada na zona franca de Santa Maria.
2 - A concessão desses incentivos deverá obedecer, prioritariamente, aos critérios seguintes: a) Utilização de recursos regionais; b) Exportações líquidas para o exterior da Região; c) Criação de postos de trabalho; d) Desenvolvimento de actividades em sectores considerados prioritários; e) Localização das unidades produtivas.
3 - A valorização e ponderação dos critérios referidos no número anterior serão fixadas pelo Governo Regional de acordo com os objectivos fixados nos planos anual e de médio prazo.
Art. 2.º Os sectores de actividade a que se refere a alínea d) do n.º 2 do artigo anterior serão fixados anualmente pelo Governo Regional, sem prejuízo do anteriormente estabelecido em regime contratual com empresas já instaladas na zonafranca.
Art. 3.º À empresa concessionária da exploração da zona franca, aos respectivos sócios ou titulares e aos actos e operações por ela praticados e directamente conexos com o seu objecto poderá o Governo Regional atribuir os benefícios fiscais máximos previstos no Decreto-Lei n.º 63/87, de 5 de Fevereiro.
Art. 4.º Às empresas licenciadas na zona franca de Santa Maria poderá o Governo Regional dos...
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