Decreto-Lei n.º 197/93, de 27 de Maio de 1993
Decreto-Lei n.° 197/93 de 27 de Maio O Decreto-Lei n.° 45/89, de 11 de Fevereiro, que determina as normas relativas aos documentos que devem acompanhar as mercadorias em circulação, atribui à Guarda Fiscal, no seu artigo 12.°, funções de mera colaboração nas acções de fiscalização tendentes ao cumprimento das obrigações impostas pelo referido diploma sempre que tal lhe seja solicitado pela Direcção-Geral das Contribuições e Impostos e pela Direcção-Geral das Alfândegas.
Importando promover a melhor eficácia de tais acções fiscalizadoras, estabelece-se a competência da Guarda Fiscal para o levantamento de autos de notícia em sede de infracções fiscais não aduaneiras.
Assim: Nos termos da alínea a) do n.° 1 do artigo 201.° da Constituição, o Governo decreta o seguinte: Artigo único. O artigo 12.° do Decreto-Lei n.° 45/89, de 11 de Fevereiro, passa a ter a seguinte redacção: Art. 12.° - 1 - A fiscalização do cumprimento do presente diploma compete à Direcção-Geral das Contribuições e Impostos, à Direcção-Geral das Alfândegas e à Guarda Fiscal, cabendo também a esta última, conjuntamente com as restantes autoridades, designadamente a Guarda Nacional Republicana e a Polícia de Segurança Pública, prestar toda a colaboração que lhes for solicitada para o efeito.
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