Decreto-Lei n.º 359/86, de 27 de Outubro de 1986
Decreto-Lei n.º 359/86 de 27 de Outubro A taxa mensal de juros de mora por dívidas de contribuições à Segurança Social foi revista pelo Decreto-Lei n.º 20-D/86, de 13 de Fevereiro, tornando-a idêntica à estabelecida para as dívidas contribuições e impostos ao Estado.
As taxas de juros vincendos de acordos de pagamento em prestações, nos termos do mesmo diploma legal, são idênticas às taxas fixadas para as operações activas efectuadas pelas instituições de crédito.
Interessa também manter acautelado o aspecto importante relacionado com a necessidade de impedir que a dívida à Segurança Social se deteriore no tempo, devendo os acordos de pagamento constituir, através da actualização financeira do seu valor, um instrumento adequado à obtenção da máxima utilidade social dos recursos e garantir um nível de encargos financeiros idêntico ao suportado pelas empresas nos créditos obtidos nas instituições bancárias. Isto só é possível através da forma de...
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