Decreto-Lei n.º 43/87, de 28 de Janeiro de 1987
Decreto-Lei n.º 43/87 de 28 de Janeiro 1. As taxas que são cobradas sobre os produtos vínicos oriundos da Região Demarcada do Douro, com particular destaque para o vinho do Porto, podem-se considerar, na realidade, como o pagamento de serviços prestados à produção e ao comércio, no âmbito das normas de disciplina e controle, visando prioritariamente a manutenção do adequado padrão de qualidade.
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Para além das taxas mencionadas, outras existem mesmo com a designação, tecnicamente errónea, de imposto, como é o caso do pretenso imposto cobrado sobre os vinhos de pasto que entram no Entreposto de Gaia (EG), o qual se entende de todo injustificado, razão por que é o mesmo agora eliminado.
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A actualização das taxas prosseguida com o que se dispõe no presente diploma legal tem como pressupostos os seguintes considerandos: A necessidade de actualização das importâncias cobradas sobre os produtos vínicos, por forma a assegurar ao Instituto do Vinho do Porto (IVP) e à Casa do Douro (CD) a cobertura dos seus encargos resultantes do seu normal funcionamento de apoio à produção e comércio; Os aumentos de custos decorrentes da inflação verificada desde a última actualização das importâncias anteriormente referidas, com manifesta incidência nas despesas sem contrapartida nas receitas; A urgência de dar continuidade à reestruturação do sector vitivinícola duriense, por forma a permitir que a concorrência nos mercados mundiais seja enfrentada com sucesso; A necessidade em manter os organismos competentes dotados dos meios materiais indispensáveis para o conveniente controle qualitativo, quer de matéria-prima ,quer de produto elaborado; A obrigatoriedade de cumprir os compromissos assumidos com o Tratado de Adesão de Portugal às Comunidades Europeias; A indispensabilidade de dotar o IVP e a CD dos meios financeiros que lhes permitam enfrentar as acrescidas tarefas de promoção, em diversos planos, da qualidade dos vinhos da Região do Douro, quer no âmbito nacional quer internacional, haja em vista as adaptações decorrentes da entrada de Portugal nas Comunidades Europeias.
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