Decreto-Lei n.º 210-A/87, de 20 de Maio de 1987
Decreto-Lei n.º 210-A/87 de 20 de Maio De acordo com a política fiscal definida no Orçamento do Estado para 1987, procede-se com o presente diploma à elevação das taxas dos elementos específico e ad valorem do imposto de consumo sobre o tabaco relativo a cigarros. Efectiva-se igualmente a revisão dos regimes de taxas do imposto de consumo relativo aos cigarros 'populares', no sentido da sua progressiva harmonização com os compromissos assumidos por Portugal aquando da adesão às Comunidades Europeias.
Simultaneamento introduz-se a figura do imposto mínimo sobre os cigarros, permitida pela Directiva n.º 72/464/CEE, que constitui um importante instrumento de estabilidade das receitas fiscais.
Assim, no uso da autorização conferida pelas alíneas a), b), c) e d) do artigo 40.º da Lei n.º 49/86, 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 As taxas constantes do n.º 4 do artigo 7.º do Decreto-Lei n.º 444/86, de 31 de Dezembro, passam a ser as seguintes: Elemento específico - 390$00; Elemento ad valorem - 53%.
Art. 2.º O mapa n.º 3 anexo ao Decreto-Lei n.º 172-D/86, de 30 de Junho, é substituído pelo mapa anexo ao presente diploma.
Art. 3.º A diferença entre as taxas do elemento ad valorem dos cigarros da marca Kentucky e as dos restantes cigarros...
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