Decreto-Lei n.º 214/94, de 19 de Agosto de 1994
Decreto-Lei n.° 214/94 de 19 de Agosto Convindo desgraduar o processo de criação dos impressos previstos no Regulamento dos Impostos de Circulação e Camionagem, aprovado pelo Decreto-Lei n.° 116/94, de 3 de Maio, por forma a flexibilizar a sua aprovação, nomeadamente na decorrência de eventuais alterações, e a facilitar a criação de outros que se tornem necessários à boa execução dos serviços de que trata aquele Regulamento, importa alterar o respectivo regime, no sentido de todos os modelos de impressos serem aprovados por portaria do Ministro das Finanças.
Por outro lado, aproveita-se a oportunidade para descentralizar alguns procedimentos administrativos.
Assim: Nos termos da alínea a) do n.° 1 do artigo 201.° da Constituição, o Governo decreta o seguinte: Artigo 1.° O artigo 2.° do Decreto-Lei n.° 116/94, de 3 de Maio, passa a ter a seguinte redacção: Art. 2.° Os modelos dos dísticos e impressos previstos no Regulamento referido no artigo anterior, bem como as respectivas alterações, e os mais que se tornarem necessários serão aprovados por portaria do Ministro das Finanças.
Art. 2.° Os artigos 9.°, 19.° e 20.° do Regulamento dos Impostos de Circulação e Camionagem, aprovado pelo Decreto-Lei n.° 116/94, de 3 de Maio, passam a ter a seguinte redacção: Art. 9.° - 1 - Os impostos serão liquidados e pagos, mediante a aquisição de dísticos da taxa correspondente e o preenchimento em triplicado da declaração de autoliquidação do modelo oficial.
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