Decreto-Lei n.º 24/97, de 23 de Janeiro de 1997
Decreto-Lei n.º 24/97 de 23 de Janeiro Os fundos de fundos, regulados nos artigos 55.º e seguintes do Decreto-Lei n.º 276/94, de 2 de Novembro, justificam a configuração de um regime fiscal que lhes seja especificamente aplicável e que tenha em conta, por um lado, o princípio da neutralidade fiscal que tem vindo a nortear a tributação dos fundos de investimento e, por outro lado, a clareza e, na medida do possível, simplicidade, indispensáveis à eficiência do mercado.
Assim: No uso da autorização legislativa concedida pelo n.º 3 do artigo 48.º da Lei n.º 10-B/96, de 23 de Março, e nos termos das alíneas a) e b) do n.º 1 do artigo 201.º da Constituição, o Governo decreta o seguinte: Artigo 1.º O artigo 19.º do Estatuto dos Benefícios Fiscais, aprovado pelo Decreto-Lei n.º 215/89, de 1 de Julho, passa a ter a seguinte redacção: 'Artigo 19.º Fundos de investimento 1 - ....................................
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5 - Relativamente a rendimentos respeitantes a unidades de participação nos fundos referidos nos n.º 1 e 13 de que sejam titulares entidades não residentes em território português e que não sejam imputáveis a estabelecimento estável situado neste território, os mesmos são isentos de IRS ou de IRC.
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13 - Os rendimentos dos fundos de fundos, constituídos de acordo com a legislação nacional, têm o seguinte regime fiscal: a) Os rendimentos respeitantes a unidades de participação estão isentos de IRC, não sendo aplicável o disposto no n.º 4 deste artigo; b) Tratando-se de rendimentos não compreendidos na alínea a), aplicar-se-á um regime fiscal idêntico ao estabelecido para os rendimentos dos fundos de investimento.
14 - Aos rendimentos respeitantes a...
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