Decreto-Lei n.º 130/87, de 17 de Março de 1987
Decreto-Lei n.º 130/87 de 17 de Março Os Decretos-Leis n.os 409/82, de 29 de Setembro, 182/85, de 27 de Maio, e 172/86, de 30 de Junho, estabeleceram incentivos fiscais com o objectivo de desenvolver o mercado de valores mobiliários, nomeadamente no tocante aos títulos de rendimentovariável.
O presente diploma, inserido na mesma linha de pensamento que informou aqueles decretos-leis, tem em vista prosseguir no estímulo de abertura ao público do capital das sociedades anónimas que se constituam ou aumentem o seu capital durante o ano de 1987, restringindo, porém, o incentivo à contribuição industrial.
Por último, equipara-se a oferta pública de venda das acções à emissão por subscrição pública para efeitos do incentivo fiscal referido.
No uso da autorização conferida pelos n.os 1 e 2 do artigo 44.º da Lei n.º 49/86, de 31 de Dezembro, o Governo decreta, nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º As sociedades que procedam até 31 de Dezembro de 1987 à oferta pública de acções através de emissão com subscrição pública beneficiarão, nos três primeiros exercícios encerrados após a data da emissão, da redução de 40% das taxas da contribuição industrial, desde que se verifiquem os seguintes requisitos: a) Que as acções representativas do capital das sociedades em causa estejam cotadas no mercado oficial de qualquer das bolsas de valores na data da emissão ou, tendo requerido a admissão à cotação antes dessa data, a mesma bolsa haja reconhecido que só com a emissão pública se encontrem...
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