Despacho normativo n.º 274/80, de 20 de Agosto de 1980
Despacho Normativo n.º 274/80 1 - O ensino da condução automóvel, actividade fundamental na formação de condutores, constitui factor primordial da prevenção e segurança rodoviárias. Nestes termos, tal actividade, que é já considerada de interesse público por força do artigo 1.º do Decreto-Lei n.º 364/76, de 14 de Maio, deve beneficiar do regime previsto no n.º 3 do artigo 1.º do Decreto-Lei n.º 697/73, de 27 de Dezembro, com a redacção que lhe foi dada pelo Decreto-Lei n.º 46/76, de 20 de Janeiro.
2 - Os veículos adquiridos para o serviço de instrução que, nos termos do número anterior, tenham beneficiado da redução de imposto sobre a venda de veículos automóveis não poderão ser alienados antes que decorram cinco anos a contar da data da emissão da respectiva licença de instrução, podendo, contudo, ser substituídos antes do termo desse prazo se, tendo ocorrido sinistro de que resulte a destruição irrecuperável do veículo, for cancelada a respectiva matrícula.
3 - Os veículos automóveis adquiridos com o benefício tributário referido nos números anteriores só poderão ser utilizados no ensino da condução. Porém, quando conduzidos pelos instrutores ou directores das escolas de condução a que pertençam poderão ser utilizados fora dos dias e horas legalmente estabelecidos para ministração do ensino, mas apenas nos seguintes casos: a) Nas deslocações entre o domicílio e os locais de trabalho dos instrutores e directores das escolas; b) Havendo, por motivo de reparação mecânica, que efectuar rodagem do veículo; c) Nas deslocações entre as oficinas de reparação e a sede da escola de condução ou o domicílio do instrutor ou director da escola.
4 - Nos casos previstos nas alíneas a), b) e c) do número anterior, o instrutor ou director da escola de condução só poderá seguir acompanhado por pessoal da respectiva escola, salvo no caso da alínea c), em que poderá também transportar o mecânico ou mecânicos encarregados da reparação.
5 - Os veículos que beneficiem da redução do imposto sobre a venda de veículos automóveis devem, para efeitos de identificação, obedecer a...
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