Decreto-Lei n.º 504-F/85, de 30 de Dezembro de 1985
Decreto-Lei n.º 504-F/85 de 30 de Dezembro Com a introdução do imposto sobre o valor acrescentado (IVA), cujo Código foi aprovado através do Decreto-Lei n.º 394-B/84, de 26 de Dezembro, torna-se necessário proceder à adaptação da carga fiscal sobre os veículos automóveis, por forma a evitar uma dupla tributação - a do actual imposto sobre a venda de veículos automóveis (IVVA) e a do próprio IVA.
Daí a necessidade de rever as taxas do IVVA de molde que a futura carga fiscal total não apresente oscilações significativas em relação à que actualmente se pratica.
Ora, a simples implementação de novos moldes na futura tributação dos veículos requer um estudo muito cuidadoso, até porque o diploma que instituiu o IVVA já foi objecto de inúmeras alterações.
Acresce, por outro lado, que a taxa do IVA foi estabelecida numa percentagem fixa (16%) para todos os veículos, ao passo que as do IVVA vão de 7% a 144%, com a agravante ainda de serem diferentes os valores tomados para base das respectivasincidências.
Por tudo isto, e ante a urgência do assunto, optou-se, numa primeira fase, por estabelecer que o Decreto-Lei n.º 697/73, de 27 de Dezembro, que criou o IVVA, continuará a vigorar até que sejam ultimados os trabalhos conducentes à criação do novo imposto de consumo que o vai substituir, mas incidindo apenas sobre os veículos em relação aos quais a taxa fixa do IVA é inferior à do actual IVVA.
Nestes termos: No uso da autorização legislativa constante da alínea d) do artigo 30.º da Lei n.º 2-B/85, de 28 de Fevereiro, o Governo decreta, nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º O artigo 1.º do Decreto-Lei n.º 697/73, de 27 de Dezembro, passa a ter a seguinte redacção: Artigo 1.º - 1 - É criado um imposto sobre a venda de veículos automóveis, que incidirá sobre os automóveis montados ou fabricados em Portugal ou importados já completos, compreendidos nas subposições pautais 87.02 A.I.b) e 87.02 A.II. da Pauta dos Direitos de Importação, com excepção dos veículos mistos de peso bruto superior a 2500 kg.
2 - Em relação à subposição pautal 87.02 A.I.b), as taxas do imposto...
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