Despacho n.º 3560/2017
Data de publicação | 27 Abril 2017 |
Seção | Serie II |
Órgão | Finanças - Gabinete do Secretário de Estado dos Assuntos Fiscais |
O artigo 47.º do Código do Imposto Municipal sobre Imóveis (IMI), aprovado pelo Decreto-Lei n.º 287/2003, de 12 de novembro, estabelece no seu n.º 1 que os organismos de avaliação de prédios urbanos são a Autoridade Tributária e Aduaneira, a Junta de Avaliação Municipal (JAM) e a Comissão Nacional de Avaliação de Prédios Rústicos (CNAPR).
De acordo com o artigo 48.º do Código do IMI, a CNAPR é composta por membros nomeados por despacho do Ministro das Finanças, indicados pelas entidades referidas nas alíneas a) a g) do seu n.º 1.
Considerando que no Orçamento do Estado para 2017, a Assembleia da República incumbiu o Governo de promover uma revisão do método de avaliação da propriedade rústica, mostra-se necessário nomear os membros da CNAPR, em conformidade com as indicações das entidades competentes.
Nos termos do artigo 48.º do Código do IMI, são nomeados membros da CNAPR:
A Diretora-Geral da Autoridade Tributária e Aduaneira, podendo fazer-se substituir pela Subdiretora-Geral da área de Gestão Tributária - Património;
Designados pelo Ministério da Agricultura:
Hugo Lobo;
Avelino Antunes, indicado pela Confederação Nacional de Agricultura;
Patrícia Ivone Guerreiro Falcão Duarte, indicada pela Confederação Nacional das Cooperativas Agrícolas e do Crédito Agrícola de Portugal;
Luís Mira, indicado pela Confederação dos Agricultores de Portugal;
Designado...
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