Decreto-Lei n.º 332/85, de 16 de Agosto de 1985
Decreto-Lei n.º 332/85 de 16 de Agosto Nos termos do n.º 16.º da Portaria n.º 43/81, de 15 de Janeiro, os juros abatidos ou anulados referentes a dívidas às instituições de crédito objecto de regularização por meio de dação em pagamento de títulos de indemnização seriam debitados em conta especialmente aberta para esse efeito na contabilidade da instituição credora, prevendo-se nesse diploma que a regularização dos juros se processaria de acordo com as instruções que viessem a ser definidas pelo Banco de Portugal.
Posteriormente, a Portaria n.º 885/82, de 20 de Setembro, que revogou a Portaria n.º 43/81, ao reiterar os mesmos princípios, estipulou que seriam oportunamente definidas pelo Governo as condições em que as entidades obrigadas às dações em pagamento seriam compensadas pelo não recebimento dos referidos juros.
Estabelece-se, pois, no presente diploma a forma de regularização e compensação destes juros, que atende, por um lado, à necessidade de correcção dos factores de incidência negativa na rentabilidade do sistema bancário e, por outro, à satisfação pelo Estado dos correspondentes encargos em condições ajustadas à actual política orçamental.
Assim: O Governo decreta, nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º O Estado obriga-se a compensar integralmente as instituições de crédito dos juros não exigíveis por força da aplicação da Portaria n.º 885/82, de 20 de Setembro.
Art. 2.º As compensações a atribuir ao abrigo do presente decreto-lei deverão ser reclamadas pelas instituições de crédito ao Ministério das Finanças e do Plano, através da Direcção-Geral do Tesouro, que procederá ao seu pagamento, incluindo os juros devidos, de acordo com o n.º 2 do artigo 3.º, após conferência ou confirmação em termos a definir por despacho do Ministro das Finanças e do Plano.
Art. 3.º - 1 - A regularização das compensações apuradas nos termos do artigo 2.º deverá efectuar-se em três...
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