Decreto-Lei n.º 448/89, de 30 de Dezembro de 1989
Decreto-Lei n.º 448/89 de 30 de Dezembro A unidade tributável do imposto interno de consumo, criado pelo Decreto-Lei n.º 133/82, de 23 de Abril, é, para a maioria dos produtos abrangidos, diferente da estabelecida para o imposto sobre os produtos petrolíferos (ISP), criado pela Lei n.º 9/86, de 30 de Abril.
Apresentando-se a estabelecida para o ISP mais adequada à realidade nacional, para além de ser a consagrada nos restantes Estados membros da Comunidade Económica Europeia, procede-se, pelo presente diploma, à alteração da unidade tributável do imposto interno de consumo para os produtos que estão nas condições acima referidas, harmonizando-a com a prevista para aquele imposto.
Face a esta alteração, e tendo em vista manter inalterada a carga fiscal decorrente do referido imposto, harmonizam-se as correspondentes taxas, utilizando-se, para o efeito, as densidades oficiais de cada produto.
Por se encontrarem desactualizados os respectivos códigos pautais, aproveita-se, ainda, para os reportar à Nomenclatura Combinada.
Assim: No uso da autorização legislativa concedida pela alínea b) do artigo 32.º da Lei n.º 114/88...
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