Decreto-Lei n.º 353-L/77, de 29 de Agosto de 1977
Decreto-Lei n.º 353-L/77 de 29 de Agosto Considerando que as taxas de juro praticadas no mercado de capitais são presentemente superiores às praticadas na data da publicação do Decreto-Lei n.º 452/75, de 21 de Agosto; Considerando que, tendo em atenção aquele aumento de taxas, se impõe a actualização da taxa de juros de mora, até porque estes devem ter, para além de uma função compensatória, a de persuadir os devedores a cumprirem, dentro dos prazos estabelecidos, as suas obrigações fiscais respeitantes ao pagamento das dívidas: O Governo decreta, nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º O n.º 1 do artigo 5.º do Decreto-Lei n.º 49168, de 5 de Agosto de 1969, com a redacção dada pelo Decreto-Lei n.º 452/75, de 21 de Agosto, passa a ter a seguinte redacção: Art. 5.º - 1. A taxa dos juros de mora é de 2% se...
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