Decreto-Lei n.º 6/79, de 17 de Janeiro de 1979
Decreto-Lei n.º 6/79 de 17 de Janeiro Considerando o papel relevante que cabe às alfândegas na política fiscal do Estado; Considerando que a comprovação do valor declarado nas importações e exportações se reveste de enorme acuidade na actual conjuntura; Considerando que o contrôle da facturação, com vista à correcta determinação do valor aduaneiro, é uma medida indispensável para obviar às práticas fraudulentas da sobrefacturação e da subfacturação; Considerando que se torna imperioso dotar a Direcção-Geral das Alfândegas com instrumentos legais que possibilitem a sua intervenção em qualquer sector da actividade económica nacional; Considerando que os exames à contabilidade das empresas e a inspecção eventual das suas contas bancárias constituem meios valiosos e, mais do que isso, indispensáveis para o combate aos delitos antieconómicos: O Governo decreta, nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo único - 1 - Compete à Direcção-Geral das Alfândegas proceder a inquéritos ou outras averiguações que se tornem necessários para...
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