Decreto-Lei n.º 77/88, de 09 de Março de 1988
Decreto-Lei n.º 77/88 de 9 de Março O Decreto-Lei n.º 177/86, de 2 de Julho, estabeleceu o processo de recuperação de empresas que se encontrem em situação de falência.
Uma das medidas de recuperação consiste na conversão de créditos sobre a sociedade em participações no aumento do capital social, realidade que se traduz numa protecção dos respectivos credores.
Esse aumento de capital é onerado com o pagamento do imposto do selo previsto no artigo 145 da Tabela Geral do Imposto do Selo, encargo que, nestas circunstâncias, não deverá ser exigido, atentas as razões que lhe estão subjacentes.
Assim: No uso da autorização conferida pelo n.º 1 do artigo 48.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 único...
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