Decreto-Lei n.º 349/82, de 03 de Setembro de 1982
Decreto-Lei n.º 349/82 de 3 de Setembro Considerando a conveniência de ajustamento da taxa de imposto sobre a venda de veículos automóveis como medida de compensação do ponto de vistaorçamental; Considerando que o aumento da carga fiscal deverá classes em menor grau sobre o poder de compra das classes sociais mais desfavorecidas: Usando da autorização conferida pela parte final da alínea e) do artigo 22.º da Lei n.º 40/81, de 31 de Dezembro, o Governo decreta, nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º O artigo 2.º da Lei n.º 30/78, de 14 de Junho, passa a ter a seguinte redacção: Art. 2.º - 1 - As percentagens estabelecidas no anexo ao Decreto-Lei n.º 697/73, de 27 de Dezembro, correspondentes ao artigo pautal 87.02.09, são obtidas, no que respeita aos veículos automóveis cuja cilindrada não exceda 1400 cm3, pela aplicação da fórmula: IVVA = 0,0355 CC em que: IVVA - taxa de imposto sobre a venda de veículos automóveis aplicável em cada caso, arredondando-se o resultado de modo a eliminar as casas decimais; CC - cilindrada, em centímetros cúbicos, do...
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