Decreto-Lei n.º 135/89, de 27 de Abril de 1989
Decreto-Lei n.º 135/89 de 27 de Abril Procede-se pelo presente diploma à unificação das duas taxas que vigoram no imposto especial sobre o consumo de bebidas alcoólicas. De facto, o direito comunitário impede a aplicação de taxas de impostos diferentes a produtos similares, sobretudo quando são os produtos predominantemente importados a suportar as taxas mais elevadas. No mesmo sentido, fazem-se convergir os prazos de pagamento do imposto independentemente de a mercadoria ser importada ou de produção nacional. Tornam-se também aplicáveis ao imposto algumas disposições do Código do IVA, que dizem respeito ao apuramento oficioso do imposto, quando faltem ou sejam deficientes as declarações do contribuinte, e à anulação e restituição do imposto a mais liquidado.
Assim: No uso da autorização legislativa concedida pelas alíneas a) e c) do artigo 29.º da Lei n.º 114/88, de 30 de Dezembro, e nos termos das alíneas a) e b) do artigo 201.º da Constituição, o Governo decreta o seguinte: Artigo 1.º Os artigos 2.º e 10.º do Decreto-Lei n.º 342/85, de 22 de Agosto, passam a ter a seguinte redacção: Art. 2.º - 1 - ........................................................................................................
2 - A taxa a aplicar por litro de álcool puro é fixada em 500$00 Art. 10.º - 1 - A falta de entrega ou a entrega fora do prazo estabelecido de todo ou parte do...
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