Decreto-Lei n.º 206/80, de 30 de Junho de 1980
Decreto-Lei n.º 206/80 de 30 de Junho Ao abrigo da autorização concedida pelo n.º 3 do artigo 24.º da Lei n.º 8-A/80, de 26 de Maio, o Governo decreta, nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º A verba n.º 9 da lista I anexa ao Código do Imposto de Transacções passa a ter a seguinte redacção: 9 - Bagaço de azeitona; grainha e folhelho de uvas; outras sementes oleaginosas.
Art. 2.º Na lista II anexa ao Código do Imposto de Transacções, é dada nova redacção à verba n.º 5 e aditada a verba n.º 8-A, nos termos seguintes: 5 - Objectos de cristal e meio cristal; objectos de vidro de alta qualidade; objectos de vidro denominados ou assinados.
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8-A - Suportes de som para máquinas e aparelhos de registo e reprodução de som ou para usos análogos, tais como discos, cassettes-audio, cilindros, ceras, tiras, fitas e fios, preparados para gravação de som ou já gravados, e respectivos álbuns.
Excluem-se desta verba os suportes de som referidos na verba n.º 25.1.3 da lista I.
Art. 3.º São eliminadas as verbas n.os 20 e 31 da lista III anexa ao Código do Imposto deTransacções.
Art. 4.º Na lista IV anexa ao Código do Imposto de Transacções, é aditado o ponto 5.4 à verba n.º 5 e são alteradas a verba n.º 8 e o ponto 22.2 da verba n.º 22, nos termos seguintes: 5 - a) ......................................................................
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5.4 - Excluem-se desta verba os aparelhos e máquinas cujas características os tornem exclusivamente utilizáveis em actividades industriais, comerciais, profissionais ouagrícolas.
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