Decreto-Lei n.º 97/91, de 02 de Março de 1991
Decreto-Lei n.º 97/91 de 2 de Março O Serviço Nacional de Bombeiros (SNB) é um organismo do Estado dotado de autonomia administrativa e financeira, e o principal responsável pela área de segurança contra incêndios, competindo-lhe também assegurar, em termos substanciais, o apoio financeiro da actividade dos corpos de bombeiros.
Para fazer face a tal responsabilidade dispõe o SNB, como receita própria, do produto das taxas sobre prémios de seguro criadas pela Lei n.º 10/79, de 20 de Março.
O artigo 37.º da Lei n.º 101/89, de 29 de Dezembro - Lei do Orçamento do Estado para 1990 -, autorizou o Governo a legislar no sentido de alargar a base tributável do imposto para o SNB.
Neste sentido, vem o presente diploma ajustar a taxa do imposto sobre os prémios de seguro contra o fogo e adequar a sua base tributável com o fim de gerar novas receitas que farão face aos crescentes encargos resultantes da necessidade de aumentar a segurança contra incêndios e que se irá traduzir, essencialmente, num maior apoio financeiro às corporações de bombeiros.
Foram ouvidos os órgãos de governo próprio das Regiões Autónomas dos Açores e da Madeira.
Assim: No uso da autorização legislativa concedida pelo artigo 37.º da Lei n.º 101/89, de 29 de Dezembro, e nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição, o Governo decreta o seguinte: Artigo 1.º O artigo 5.º do Decreto-Lei n.º 388/78, de 9 de Dezembro, ratificado com alterações pela Lei n.º 10/79, de 20 de Março, passa a ter a seguinte redacção: Art. 5.º - 1 - Constituem receitas consignadas ao SNB para subsidiar os corpos de bombeiros, além de outras fixadas em legislação própria: a) 13% sobre o valor dos prémios dos seguros contra fogo e de transporte de mercadorias perigosas, incluindo o seguro de carga e o seguro das viaturas especificamente destinadas a este tipo de transporte; b) 6% sobre o valor dos prémios de seguros agrícolas e pecuários.
2 - As entidades seguradoras devem cobrar as percentagens previstas...
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