Decreto-Lei n.º 211/94, de 10 de Agosto de 1994
Decreto-Lei n.° 211/94 de 10 de Agosto O Decreto-Lei n.° 52/93, de 26 de Fevereiro, que transpôs para a ordem jurídica interna a Directiva n.° 92/12/CEE, do Conselho, de 25 de Fevereiro, prevê o estabelecimento de garantias de pagamento do imposto por parte dos representantes fiscais e dos operadores registados.
Havia, assim, a par do que já fora fixado em matéria de garantias pela circulação dos produtos, que criar o regime de garantias de pagamento do imposto, a prestar por aqueles agentes económicos, harmonizando-se os critérios de determinação dos respectivos montantes.
Atendendo a que a obrigação de pagamento do imposto especial de consumo sobre o álcool e as bebidas alcoólicas é diferida em relação à introdução efectiva dos produtos no consumo, importa acautelar os interesses do Estado no período que medeia entre esses dois momentos.
Assim: No uso das autorizações legislativas concedidas pelos n.os 2 do artigo 37.° e 2 do artigo 38.° da Lei n.° 75/93, de 20 de Dezembro, e nos termos das alíneas a) e b) do n.° 1 do artigo 201.° da Constituição, o Governo decreta o seguinte: Artigo 1.° O artigo 15.°-B do Decreto-Lei n.° 117/92, de 22 de Junho, aditado pelo Decreto-Lei n.° 181/93, de 14 de Maio, passa a ter a seguinte redacção: Artigo15.°-B Garantias em matéria de circulação e pagamento 1 - ......................................................................................................................
2 - ......................................................................................................................
3 O montante mínimo das garantias previstas na alínea a) do n.° 5 do artigo 9.°, na alínea a) do n.° 3 do artigo 16.° e na alínea a) do n.° 2 do artigo 17.° do Decreto-Lei n.° 52/93, de 26 de Fevereiro, será igual a 7 % do imposto médio trimestral calculado sobre as declarações de introdução no consumo processadas no ano anterior ou, no caso de início de...
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