Decreto-Lei n.º 107/97, de 08 de Maio de 1997
Decreto-Lei n.º 107/97 de 8 de Maio As reformas estruturais introduzidas pela nova Lei Orgânica do Ministério das Finanças, aprovada pelo Decreto-Lei n.º 158/96, de 3 de Setembro, colocaram em destaque as discrepâncias existentes nos regimes laborais dos trabalhadores das administrações aduaneira e fiscal, as quais, como refere o preâmbulo daquele diploma, terão de ser harmonizadas.
No âmbito de uma política geral de articulação entre as remunerações da função pública e a produtividade, que se pensa executar gradualmente, é possível estender desde já o regime actual da administração aduaneira ao conjunto da administração fiscal.
Enquanto não é possível proceder à criação de regimes de carreiras e remunerações, comuns ou equivalentes, para os trabalhadores da Direcção-Geral dos Impostos e da Direcção-Geral das Alfândegas e dos Impostos Especiais sobre o Consumo e se aguarda, igualmente, a institucionalização da DGITA, preconiza-se, sem prejuízo de propostas complementares, uma solução que crie condições para uma menor discrepância entre todos os serviços com responsabilidades directas na liquidação, cobrança e informatização dos impostos. Esta solução, porventura extensível a outros sectores da Administração com responsabilidades e problemas afins, deverá permitir, como sucede numa administração moderna, e a exemplo do que acontece hoje noutros serviços públicos, uma ligação entre o aumento de receitas proveniente da prestação de trabalho complementar ao da liquidação e cobrança normais, de que é exemplo típico o plano de regularização de dívidas, e os encargos com a atribuição de suplementos remuneratórios.
O presente diploma visa precisamente criar as condições para serem atingidos os objectivos acima referidos através da criação de um fundo autónomo não personalizado, do tipo do existente na Direcção-Geral das Alfândegas e dos Impostos Especiais sobre o Consumo.
Assim: Nos termos do n.º 2 do artigo 201.º da Constituição, o Governo decreta o seguinte: Artigo 1.º O artigo 24.º do Decreto-Lei n.º 158/96, de 3 de Setembro, passa a ter a seguinte...
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