Decreto Regulamentar n.º 14/88, de 30 de Março de 1988
Decreto Regulamentar n.º 14/88 de 30 de Março O Decreto Regulamentar n.º 12/83, de 12 de Fevereiro, determinava expressamente, nas alíneas r) a u) do seu artigo 2.º, que as indemnizações por despedimento sem justa causa ou por despedimento colectivo e as quantias pagas na sequência de cessação de contrato de trabalho antes do prazo convencionado ou por acordo constituíam base de incidência contributiva para a Segurança Social.
Atendendo a razões de ordem sócio-laboral e à evolução doutrinária que sobre a natureza destas prestações foi tendo lugar, foram revogadas as alíneas s) e u), respectivamente pelo Decreto Regulamentar n.º 53/83, de 22 de Junho, e pelo Decreto-Lei n.º 140-D/86, de 14 de Junho, que se referiam à indemnização por despedimento colectivo e à quantia paga em cumprimento do acordo revogatório do contrato de trabalho.
Por outro lado, face à legislação laboral, as previsões das alíneas r) e t) do artigo 2.º do Decreto Regulamentar n.º 12/83 só têm aplicação em situações litigiosas, sendo débeis os argumentos a favor da sua manutenção como base de incidência, a qual cria, simultaneamente, situações de injustiça relativa entre os trabalhadores, sobretudo no que respeita à atribuição de prestações de segurança social substitutivas de remunerações perdidas.
De resto, o artigo 3.º, alínea h), do Código do Imposto Profissional, na redacção dada pelo Decreto-Lei n.º 111/86, de 21 de Maio...
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