Decreto-Lei n.º 429/78, de 27 de Dezembro de 1978
Decreto-Lei n.º 429/78 de 27 de Dezembro Reconhecendo-se como necessário que a taxa dos juros de mora, bem como as taxas do desconto por entregas voluntárias e antecipadas de impostos liquidados em regime de autoliquidação, sejam indexadas à taxa básica de desconto do Banco de Portugal: O Governo decreta, nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º O n.º 1 do artigo 5.º do Decreto-Lei n.º 49168, de 5 de Agosto de 1969, com a redacção dada pelo Decreto-Lei n.º 353-L/77, de 29 de Agosto, passa a ter a seguinte redacção: ARTIGO 5.º (Taxa) 1. A taxa dos juros de mora é de 1/12 do somatório da taxa básica de desconto do Banco de Portugal com 6% se o pagamento se fizer dentro do mês do calendário em que se verificar a sujeição aos mesmos juros, aumentando de igual taxa por cada mês de calendário ou fracção se o pagamento se fizer posteriormente.
Art. 2.º A alínea a) do artigo 101.º do Código da Contribuição Industrial, com a redacção dada pelo Decreto-Lei n.º 503-B/76, de 30 de Junho, passa a ter a seguinte redacção: Art. 101.º ................................................................
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No caso de liquidação provisória a que se refere o n.º 1 da alínea a) do artigo 85.º, no dia da apresentação da declaração, mediante conhecimento de cobrança modelo n.º 10, processado em triplicado pelos contribuintes, que beneficiarão do...
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