Decreto-Lei n.º 310/87, de 08 de Agosto de 1987
Decreto-Lei n.º 310/87 de 8 de Agosto Considerando que a necessidade de desnaturação de óleos minerais, como condicionante da concessão da isenção do imposto interno de consumo, tem vindo a causar graves problemas técnicos e económicos, quer para as companhias petrolíferas fornecedoras, quer para a indústria utilizadora; Considerando que é irrelevante o montante arrecadado pelo Estado na cobrança deste imposto quando aplicado sobre estes produtos: No uso da autorização legislativa conferida pela alínea e) do artigo 36.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 O artigo 3.º do Decreto-Lei n.º 133/82, de 23 de Abril, passa a ter a seguinteredacção: Art. 3.º Ficam isentos do imposto os óleos minerais classificados pelos artigos pautais 27.10.A.III a) 1 e 27.10.A.III a) 2 da Pauta dos Direitos de Importação, quando se destinem exclusivamente a usos...
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