Decreto-Lei n.º 178/84, de 25 de Maio de 1984
Decreto-Lei n.º 178/84 de 25 de Maio Com vista a fomentar a mobilização pelas instituições bancárias de disponibilidades em moeda estrangeira de modo a reforçar a sua capacidade de financiamento e investimento e, por via reflexa, atenuar a pressão dos saldos negativos da balança de pagamentos externos, isentam-se de imposto de capitais os juros de depósitos a prazo constituídos em moeda estrangeira, ao abrigo do Decreto-Lei n.º 227/83, de 27 de Maio.
Do mesmo modo, por motivos de evidente interesse público, é concedida isenção de imposto em relação aos rendimentos derivados das operações de locação financeira através das quais foram adquiridos pela TAP sete aviões destinados a reforçar a sua frota aérea.
Por outro lado, estabelece-se idêntico benefício para os rendimentos resultantes da concessão de licenças de exploração de filmes às empresas distribuidoras, com o propósito de contribuir para atenuar as dificuldades que vem atravessando uma actividade digna de protecção.
Finalmente, por continuarem a verificar-se os motivos que determinaram o afastamento da presunção inelidível da existência de rendimentos, mantém-se, durante o ano corrente, a sua não aplicação.
Assim: Usando da autorização legislativa concedida pelo artigo 13.º da Lei n.º 42/83, de 31 de Dezembro, o Governo decreta, nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º É reposto em vigor, com nova redacção, o n.º 10.º do artigo 10.º, aditando-se a este artigo o n.º 12.º, e alterada a redacção do n.º 1.º do artigo 19.º do Código do Imposto de Capitais, pela forma seguinte: Art. 10.º .................................................................
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Os rendimentos resultantes da concessão de licenças de exploração de filmes a empresas distribuidoras; ...............................................................................
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Os juros de depósitos a prazo, em moeda estrangeira, abertos ao abrigo do Decreto-Lei n.º 227/83, de 27 de Maio, em...
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