Decreto-Lei n.º 499/85, de 18 de Dezembro de 1985
Decreto-Lei n.º 499/85 de 18 de Dezembro Considerando que o Decreto-Lei n.º 371/85, de 19 de Setembro, ao revogar na sua totalidade o Decreto-Lei n.º 42281, de 25 de Maio de 1959, deixou sem suporte legal o estatuído no Decreto-Lei n.º 56/76, de 22 de Janeiro, o que não era intenção do legislador: O Governo decreta, nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, o seguintes: Artigo 1.º - 1 - Aos funcionários diplomáticos e consulares portugueses e aos funcionários cujas funções no quadro externo possam ser assimiladas ao serviço diplomático que regressem ao País por terem cessado as suas funções no quadro externo é concedida a isenção de direitos de importação e de eventuais sobretaxas para os automóveis que estejam na sua posse há mais de 1 ano, dentro dos limites seguintes: De um automóvel, para cada um dos funcionários diplomáticos e consulares e dos restantes aludidos no corpo do artigo.
2 - Os automóveis que se encontrem na posse dos funcionários referidos no corpo do presente artigo há menos de 1 ano, mas com mais de 6 meses, pagarão 50% dos direitos de importação e eventuais sobretaxas que lhes competirem.
3 - Os automóveis importados quer com isenção de direitos quer com redução de 50% de direitos beneficiam da isenção ou redução nas taxas do imposto sobre a venda de veículos automóveis, em conformidade com o artigo 5.º do...
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