Decreto-Lei n.º 425/79, de 25 de Outubro de 1979
Decreto-Lei n.º 425/79 de 25 de Outubro O Decreto-Lei n.º 460/77, de 7 de Novembro, estabelece as condições para que determinadas instituições sejam consideradas 'pessoas colectivas de utilidade pública', conferindo-lhes particulares direitos e regalias que se traduzem em isenções fiscais, redução de determinadas taxas e outros benefícios.
Estabelecendo o artigo 1.º daquele diploma que 'são pessoas colectivas de utilidade pública as associações ou fundações [...]', surgiram dúvidas sobre a sua aplicação às cooperativas constituídas como sociedades, e não como associações.
Urge, pois, corrigir esta situação, estendendo expressamente a certas cooperativas o benefício da declaração da utilidade pública.
Nestes termos: O Governo decreta, nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo único. As cooperativas que não prossigam fins económicos lucrativos...
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