Decreto-Lei n.º 159/87, de 03 de Abril de 1987
Decreto-Lei n.º 159/87 de 3 de Abril A inovação introduzida pelo presente diploma traduz-se na isenção concedida, em sede do imposto especial sobre veículos ligeiros e de passageiros, aos deficientes com grau de invalidez igual ou superior a 60% em relação a veículos que utilizem como combustível o gasóleo, desde que a respectiva cilindrada não ultrapasse 2500 cm3.
Deste modo, prossegue-se o objectivo de harmonização dos esquemas de benefícios já criados, que, dados os critérios por vezes díspares utilizados pelo legislador, levaram a que, em sede dos vários impostos incidentes sobre os automóveis, os benefícios só raramente coincidam, facto que determina, para além de uma maior dificuldade na análise da respectiva legislação, a inutilidade de alguns deles.
Nestes termos: Ao abrigo da autorização legislativa concedida pela alínea b) do artigo 41.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 único. O artigo 3.º da Lei n.º 34/83, de 21 de Outubro, passa a ter a seguinte redacção: Art. 3.º - 1 - .............................................................
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