Decreto-Lei n.º 470-B/88, de 19 de Dezembro de 1988
Decreto-Lei n.º 470-B/88 de 19 de Dezembro O n.º 4 do artigo 4.º da Lei n.º 1/87, de 6 de Janeiro, determina que o artigo referente às receitas municipais deve ser revisto logo que seja definido o novo elenco de impostos da reforma fiscal, agora consubstanciado através da Lei n.º 106/88, de 17 de Setembro, que acolhe essa determinação no âmbito do seu artigo 39.º Esta disposição particular autoriza o Governo a rever a Lei das Finanças Locais na parte respeitante às receitas, de modo a ajustá-la à nova estrutura da tributação do rendimento, tendo em conta a necessidade de garantir os actuais níveis da receita municipal.
Assim: No uso da autorização legislativa concedida pelo artigo 39.º da Lei n.º 106/88, de 17 de Setembro, e nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição, o Governo decreta o seguinte: Artigo 1.º Os artigos 5.º e 22.º da Lei n.º 1/87, de 6 de Janeiro, passam a ter a seguinteredacção: Artigo 5.º Derrama 1 - Os municípios podem lançar uma derrama, que não pode exceder 10% sobre a colecta do imposto sobre o rendimento das pessoas colectivas (IRC), relativa ao rendimento gerado na sua área geográfica.
2 - A derrama só pode ser lançada para acorrer ao financiamento de investimentos ou no quadro de contratos de reequilíbrio financeiro.
3 - A deliberação sobre o lançamento da derrama deve ser comunicada pela câmara municipal ao director de finanças competente até 30 de Setembro do ano anterior ao da cobrança.
4 - A comunicação pela administração fiscal ao contribuinte dos valores postos à cobrança por força do disposto neste artigo deve ser feita com menção expressa de que se trata de derrama municipal.
Artigo 22.º Contencioso fiscal 1 - As reclamações e impugnações dos interessados contra a liquidação e cobrança dos impostos referidos no n.º 1 do artigo 4.º e da derrama são deduzidas perante a entidade competente para a liquidação e decididas nos termos do Código de Processo das Contribuições e Impostos.
2 - As reclamações e impugnações dos...
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