Decreto-Lei n.º 7/86, de 10 de Janeiro de 1986
Decreto-Lei n.º 7/86 de 10 de Janeiro Tendo em vista a adesão de Portugal às Comunidades Europeias; Considerando que de tal facto decorre a necessidade de adaptar a legislação aduaneira à comunitária; Considerando que os recursos próprios das Comunidades, previstos na Decisão do Conselho de 21 de Abril de 1970, são apurados pelos Estados membros de acordo com as suas disposições legislativas, regulamentares e administrativas, de conformidade com o estipulado no Regulamento n.º 2891/77 (CEE, CECA, EURATOM) do Conselho, de 19 de Dezembro de 1977; Considerando que o sistema de contabilidade utilizado pelas alfândegas portuguesas não prevê a fase de apuramento, tal como é definida pela legislação comunitária, nomeadamente pelo artigo 2.º do Regulamento atrás citado; Considerando que a modificação da contabilidade aduaneira deve ter em vista a possibilidade de ser aplicado um sistema informatizado ou mecanizado, tendo como objectivo o máximo de eficiência e segurança; Considerando que, embora estejam a decorrer os respectivos estudos, não é possível atingir desde já aquele desiderato: O Governo decreta, ao abrigo da alínea f) do artigo 30.º da Lei n.º 2-B/85, de 28 de Fevereiro, e nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º - 1 - Os documentos referidos no artigo 537.º do Regulamento das Alfândegas, aprovado pelo Decreto n.º 31730, de 15 de Dezembro de 1941, serão, antes do pagamento, registados em livro próprio...
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