Decreto-Lei n.º 161/94, de 04 de Junho de 1994
Decreto-Lei n.° 161/94 de 4 de Junho Nos termos da tabela emolumentar do Tribunal de Contas, estabelecida pelo Decreto-Lei n.° 356/73, de 14 de Julho, são devidos emolumentos pela concessão de visto do Tribunal de Contas na generalidade dos contratos celebrados, no que agora importa, pelo Estado.
Existem, todavia, contratos cuja natureza justifica o benefício da isenção dos emolumentos contemplados no referido diploma.
Contudo, por não serem frequentes à altura da sua aprovação, não se abrangeram na referida isenção os contratos de mútuo e outros contratos relativos a operações financeiras efectuadas pelo Estado no âmbito da cooperação internacional.
Do mesmo modo, não se abrangeram os contratos de empréstimo concedidos pelo Estado ao Instituto de Gestão Financeira da Segurança Social, que visam a satisfação de necessidades de financiamento.
Ora, também relativamente a este tipo de contratos, pelos objectivos que prosseguem, se justifica a isenção de emolumentos.
Assim: Nos termos da alínea a) do n.° 1 do artigo 201.° da Constituição, o Governo decreta o seguinte: Artigo 1.° O artigo 6.° da tabela anexa ao Decreto-Lei n.° 356/73, de 14 de Julho, passa a ter a seguinte redacção: Art. 6.°.................................................................................................................
§ 1.°.....................................................................................................................
§ 2.°.....................................................................................................................
§ 3.°.....................................................................................................................
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