Decreto-Lei n.º 95/94, de 09 de Abril de 1994
Decreto-Lei n.° 95/94 de 9 de Abril O quadro legal da retenção na fonte em IRS, consagrado pelo Decreto-Lei n.° 42/91, de 22 de Janeiro, tem-se mantido estável e mostra-se adequado aos objectivos por ele prosseguidos, seja na óptica do interesse público, seja na perspectiva das garantias dos titulares de rendimentos submetidos ao regime da substituição tributária.
Revestindo, porém, natureza instrumental em relação ao quadro legal que determina a incidência do imposto e o âmbito dos benefícios fiscais, não pode deixar de reflectir as alterações que naquele ocorram e que tenham reflexos imediatos nos montantes a reter, em observância do princípio da aproximação da tributação do momento da ocorrência do facto gerador.
As modificações introduzidas, tanto no Código do IRS, como no Estatuto dos Benefícios Fiscais, pela Lei n.° 75/93, de 20 de Dezembro, impõem, nos termos expostos, ajustamentos pontuais ao regime da retenção na fonte.
Assim: Nos termos da alínea a) do n.° 1 do artigo 201.° da Constituição, o Governo decreta o seguinte: Artigo único. Os artigos 1.° e 4.° do Decreto-Lei n.° 42/91, de 22 de Janeiro, passam a ter a seguinte redacção: Artigo 1.° [...] 1 - ......................................................................................................................
a).......................................................................................................................
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As deduções por conta dos abatimentos previstos no corpo do n.° 2 do artigo 55.° do Código do IRS, no mínimo de 50% do seu quantitativo; d).......................................................................................................................; 2 - ......................................................................................................................
a).......................................................................................................................
b)...
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