Decreto-Lei n.º 200/96, de 18 de Outubro de 1996
Decreto-Lei n.º 200/96 de 18 de Outubro A Lei n.º 10-B/96, de 23 de Março, que aprovou o Orçamento do Estado para 1996, autorizou, pelo seu artigo 51.º, a prorrogação, relativamente ao investimento adicional relevante efectuado em 1996, do regime de crédito fiscal por investimento estabelecido no Decreto-Lei n.º 121/95, de 31 de Maio.
Por outro lado, o presente diploma prevê uma majoração dos benefícios contemplados no Decreto-Lei n.º 121/95, de 31 de Maio, quando se trate de investimentos realizados por micro e pequenas empresas ou quando o investimento adicional se localize em regiões menos desenvolvidas, tendo em conta a importante função económico-social daquelas e a política do Governo relativa ao emprego e à diminuição das assimetrias regionais.
Assim: No uso da autorização legislativa concedida pelo artigo 51.º da Lei n.º 10-B/96, de 23 de Março, e nos termos das alíneas a) e b) do n.º 1 do artigo 201.º da Constituição, o Governo decreta o seguinte: Artigo 1.º O regime do crédito fiscal por investimento estabelecido no Decreto-Lei n.º 121/95, de 31 de Maio, é prorrogado relativamente aos investimentos adicionais relevantes realizados em 1996, nos termos desse diploma, com as necessárias adaptações.
Artigo 2.º A dedução a que se refere o n.º 1 do artigo 1.º do Decreto-Lei n.º 121/95, de 31 de Maio, é majorada para 10% do investimento adicional relevante efectuado no período de tributação que se inicie em 1996 e até à concorrência de 30% da colecta de...
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