Decreto-Lei n.º 80/88, de 09 de Março de 1988
Decreto-Lei n.º 80/88 de 9 de Março O presente diploma visa introduzir algumas modificações em matéria de imposto especial sobre o consumo de cerveja, através de alterações ao Decreto-Lei n.º 343/85, de 22 de Agosto, que o instituiu.
São estabelecidas regras em matéria de isenção nas importações, nas exportações e operações assimiladas a exportações.
Permite-se ainda que os produtores restituam aos seus clientes o imposto correspondente à cerveja por estes últimos exportada.
Assim: No uso da autorização legislativa conferida pelo artigo 41.º da Lei n.º 2/88, de 26 de Janeiro: 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 4.º do Decreto-Lei n.º 343/85, de 22 de Agosto, passa a ter a seguinteredacção: Art. 4.º - 1 - ......................................................................................................
2 - É também isenta do imposto a cerveja a cuja transmissão são aplicáveis as isenções de imposto sobre o valor acrescentado previstas nos artigos 13.º e 15.º do respectivo Código.
3 - Estas isenções deverão ser comprovadas nos termos do n.º 8 do artigo 28.º do referido Código, sendo aplicável também o seu n.º 9, com as necessárias adaptações, na falta dos documentos comprovativos.
Art. 2.º...
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