Decreto-Lei n.º 27/93, de 12 de Fevereiro de 1993
Decreto-Lei n.° 27/93 de 12 de Fevereiro A dispersão legislativa de que era alvo o regime de isenção do imposto automóvel concedido às pessoas colectivas de utilidade pública e às instituições particulares de solidariedade social dificultava tanto a sua compreensão como a sua aplicação. O presente diploma visa não só obviar a estas dificuldades mas também colmatar as lacunas existentes, definindo concretamente o processualismo atinente ao pedido e à concessão da isenção.
Assim: No uso da autorização legislativa concedida pela alínea b) do n.° 2 do artigo 48.° da Lei n.° 2/92, de 9 de Março, e nos termos das alíneas a) e b) do n.° 1 do artigo 201.° da Constituição, o Governo decreta o seguinte: Artigo 1.° As pessoas colectivas de utilidade pública e as instituições particulares de solidariedade social serão isentas do pagamento do imposto automóvel na introdução no consumo de veículos automóveis de sua propriedade, nos termos dos artigos seguintes.
Art. 2.° - 1 - Os veículos automóveis deverão estar adequados à natureza e fins da entidade beneficiária, sendo por esta utilizados em actividades de evidente interesse público.
2 - A isenção do imposto automóvel, relativamente a veículos adquiridos a título oneroso, abrangerá apenas as ambulâncias e os veículos para transporte colectivo dos utentes, considerando-se como tais os que possuírem pelo menos nove lugares, incluindo o do condutor.
Art. 3.° - 1 - Para efeitos de aplicação do presente diploma, os interessados devem apresentar, na sede da alfândega da sua área de residência, os seguintes documentos: a) Pedido do benefício fiscal, no qual se identifique o veículo em causa e a entidade beneficiária; b) Prova da qualidade jurídica da instituição; c) Livrete e título de propriedade, no caso de veículos usados, ou factura comercial ou certificado de aprovação de marca e modelo, no caso de...
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