Decreto-Lei n.º 318/80, de 20 de Agosto de 1980
Decreto-Lei n.º 318/80 de 20 de Agosto Considerando que a alteração introduzida na redacção do n.º 1 do artigo 5.º do Decreto-Lei n.º 49168, de 5 de Agosto de 1969, pelo Decreto-Lei n.º 429/78, de 27 de Dezembro, pode vir a originar situações perturbadoras para a execução dos serviços de liquidação de juros de mora; Considerando, também, que a alteração introduzida contraria o espírito que determinou a publicação do Decreto-Lei n.º 49168, conforme se conclui da leitura do seupreâmbulo; Considerando ainda que o actual volume de serviços das tesourarias da Fazenda Pública de modo algum se coaduna com a sobrecarga de trabalho que resultaria da aplicação de uma taxa expressa em números decimais; Considerando, finalmente, que há toda a vantagem em fixar um sistema que continue a permitir um processo prático de liquidação que facilite a execução do serviço e auxilie o contribuinte a determinar os seus encargos; Nesta conformidade: O Governo decreta, nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º O artigo 5.º do Decreto-Lei n.º 49168, de 5 de Agosto de...
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