Decreto-Lei n.º 165/90, de 23 de Maio de 1990
Decreto-Lei n.º 165/90 de 23 de Maio A evolução registada no âmbito do mercado cervejeiro não permite a manutenção do seu actual regime fiscal, pelo que se tornou imperioso o aumento da taxa do imposto especial sobre o consumo de cerveja.
No sentido de melhorar a administração e o controlo dos impostos sobre o consumo de cerveja e bebidas alcoólicas, mostra-se conveniente tornar aplicáveis aos mesmos impostos algumas disposições do Código do Imposto sobre o Valor Acrescentado.
Assim: No uso da autorização legislativa concedida pelo artigo 30.º da Lei n.º 101/89, de 29 de Dezembro, e nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição, o Governo decreta o seguinte: Artigo 1.º Os artigos 2.º e 6.º-B do Decreto-Lei n.º 343/85, de 22 de Agosto, com a redacção que lhe foi dada pelo Decreto-Lei n.º 164/89, de 15 de Maio, passam a ter a seguinte redacção: Art. 2.º A taxa do imposto é de 18$00 por litro.
Art. 6.º-B. É aplicável ao imposto especial sobre o consumo de cerveja o disposto nos artigos 82.º, 83.º-A, 84.º, 85.º, 86.º, 88.º, 89.º, 91.º e 92.º do Código do Imposto sobre o Valor Acrescentado, com as necessárias adaptações.
Art. 2.º O artigo 11.º-B do...
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