Decreto-Lei n.º 27/95, de 09 de Fevereiro de 1995
Decreto-Lei n.º 27/95 de 9 de Fevereiro O regime fiscal das pequenas destilarias, estabelecido no artigo 22.º da Directiva n.º 92/83/CEE, do Conselho, de 19 de Outubro, prevê a faculdade de os Estados membros fixarem taxas reduzidas de imposto para as bebidas espirituosas por elas produzidas anualmente.
Tendo em atenção a tradição agrícola destas pequenas unidades de tipo familiar e que a generalidade das bebidas por elas produzidas não esteve sujeita a imposto especial de consumo até à abolição das fronteiras fiscais em 1993, considera-se, por outro lado, que o princípio da proporcionalidade e capacidade contributiva não deve ser desvirtuado, nomeadamente através da introdução no consumo de produtos similares com encargos fiscais distintos, o que pode contribuir para distorcer a concorrência.
Torna-se, pois, necessário criar mecanismos de identificação e de controlo deste regime.
Assim: No uso da autorização legislativa concedida pela alínea b) do n.º 2 do artigo 38.º da Lei n.º 75/93, de 20 de Dezembro, e nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição, o Governo decreta o seguinte: Artigo único. É aditado ao título I do Decreto-Lei n.º 104/93, de 5 de Abril, um capítulo VIII, com o seguinte teor: CAPÍTULO VIII Artigo 20.º-A Regime das pequenas destilarias 1 - É reduzida a metade a taxa aplicável às bebidas espirituosas que as pequenas destilarias anualmente produzam e declarem para consumo.
2 - Sem prejuízo do cumprimento dos requisitos relativos à constituição e funcionamento dos entrepostos fiscais de produção, poderá ser concedido, mediante parecer favorável do Ministério da Agricultura e aprovação pelos serviços aduaneiros, o estatuto de pequena destilaria a empresas que...
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