Decreto-Lei n.º 31/78, de 09 de Fevereiro de 1978
Lei n.º 5/78 de 6 de Fevereiro Alteração da taxa sobre prémios a favor do Estado e receitas do Instituto Nacional de Seguros A Assembleia da República decreta, nos termos dos artigos 164.º, alínea d), e 169.º, n.º 2, da Constituição, o seguinte: ARTIGO 1.º O artigo 21.º do Decreto n.º 17555, de 5 de Novembro de 1929, passa a ter a seguinteredacção: Art. 21.º - 1 - ...
2 - ...
3 - A uma taxa de 2% sobre a totalidade da receita processada, líquida de estornos e anulações, relativa aos prémios de seguros directamente subscritos pelassociedades.
ARTIGO 2.º 1 - As sociedades de seguros que exerçam a sua actividade em Portugal ficam sujeitas ao pagamento ao Instituto Nacional de Seguros de uma taxa, fixada anualmente pelo Ministro das Finanças, até ao limite de 1% sobre a totalidade da receita processada, líquida de estornos e anulações, relativa aos prémios de seguro directamente subscritos pelas sociedades, mediante proposta apresentada pelo Instituto Nacional de Seguros, tendo em conta a previsão do seu orçamento anual.
2 - Relativamente aos anos de 1978 e 1979, a taxa referida no n.º 1 não poderá exceder 0,75 sobre a totalidade da receita processada.
ARTIGO 3.º As dívidas resultantes do não pagamento do imposto serão cobradas pelos serviços de justiça fiscal, servindo de título executivo uma certidão passada pelo...
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