Despacho n.º 2974/2017
Data de publicação | 10 Abril 2017 |
Seção | Serie II |
Órgão | Finanças - Gabinete do Ministro |
Despacho n.º 2974/2017
O XXI Governo Constitucional inscreveu no seu programa, em matéria de justiça fiscal, a necessidade de revisão da tributação municipal do património, introduzindo-lhe maior progressividade.
No Orçamento do Estado para 2017, a Assembleia da República incumbiu o Governo de promover uma revisão do método de avaliação da propriedade rústica, nos termos do Código do Imposto Municipal sobre Imóveis.
Considerando que as atuais regras de avaliação da propriedade rústica não refletem já as características que esta realidade representa no nosso país, é necessário um trabalho aprofundado em torno dos princípios que devem presidir à sua revisão.
Nestes termos, determina-se o seguinte:
1 - É criado o Grupo de Trabalho para a Definição do Novo Modelo de Avaliação dos Prédios Rústicos, adiante designado por Grupo de Trabalho.
2 - O Grupo de Trabalho tem por principal missão a definição de um novo modelo de avaliação para os prédios rústicos, que se caracterize por uma maior simplicidade e facilidade de aplicação, sem perder de vista a adequação ao valor económico real dos prédios avaliados.
3 - O Grupo de Trabalho é constituído por:
Um representante do Gabinete do Secretário de Estado dos Assuntos Fiscais, que coordena;
Um representante do Gabinete do Ministro Adjunto;
Um representante do Gabinete do Ministro do Ambiente;
Um representante do Ministro da Agricultura, Florestas e Desenvolvimento Rural;
Um representante da Autoridade Tributária e Aduaneira;
Membro(s) da Comissão Nacional de...
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