Decreto Regulamentar n.º 45-A/80, de 09 de Setembro de 1980
Decreto Regulamentar n.º 45-A/80 de 9 de Setembro Considerando os presentes condicionalismos da indústria da pesquisa e produção de petróleo, os quais têm vindo a modificar os mecanismos de estabelecimento dos preços das ramas na produção; Considerando que, nos termos da Constituição da República Portuguesa, o n.º 2 do artigo 107.º determina que a tributação das empresas incidirá fundamentalmente sobre o seu rendimento real; Considerando que algumas disposições do Regulamento do Decreto-Lei n.º 625/71, de 31 de Dezembro, que estabeleceu o regime tributário aplicável às concessões do direito de prospecção, pesquisa, desenvolvimento e exploração de petróleo, aprovado pelo Decreto n.º 151/72, de 6 de Maio, não se harmonizam, presentemente, quer com as tendências actuais da indústria para a determinação dos preços das ramas na produção, quer ainda com o espírito que informa a norma constitucional citada; Considerando, em consequência, que é necessário proceder a um reajustamento das disposições do citado regulamento com reflexos nestas matérias: O Governo decreta, nos termos da alínea c) do artigo 202.º da Constituição, o seguinte: Artigo 1.º O artigo 15.º do regulamento aprovado pelo Decreto n.º 151/72, de 6 de Maio, passa a ter a redacção que segue: Art. 15.º - 1 - Quando o imposto deva ser pago em dinheiro, o valor em escudos da produção tributável será determinado de acordo com o seguinte: a) Para as quantidades de ramas, gasolina natural, gás comercial e 'outras substâncias' mencionadas no artigo 1.º produzidas e vendidas, as respectivas valorizações serão feitas aos preços reais de venda, em condições normais de mercado; b) Para as quantidades de ramas, gasolina natural, gás comercial e 'outras substâncias' mencionadas no artigo 1.º produzidas e que se encontrem arrecadadas, a valorização respectiva será determinada na base da média dos preços de venda de tais bens, nas condições normais de mercado; c) Para as quantidades de ramas, gasolina natural, gás comercial e 'outras substâncias' mencionadas no artigo 1.º vendidas a preços não determinados em condições normais de mercado, a valorização de tais...
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