Despacho normativo n.º 184/82, de 25 de Agosto de 1982
Despacho Normativo n.º 184/82 Considerando que o regime de concessão e exploração de licenças de aluguer em veículos ligeiros de passageiros para serviços de turismo, estabelecido pelo Decreto Regulamentar n.º 41/80, de 21 de Agosto, se pode compreender entre as actividades de utilidade pública, por se traduzir sobretudo na satisfação de maiores exigências qualitativas dos meios de transporte votados àquelessectores; Considerando que a aplicação de impostos sobre a venda de veículos automóveis, com o benefício previsto no n.º 3 do artigo 1.º do Decreto-Lei n.º 697/73, de 27 de Dezembro, segundo a redacção dada pelo Decreto-Lei n.º 46/76, de 20 de Janeiro, impõe a observância de determinado condicionalismo: Determina-se o seguinte: 1 - Os motoristas de turismo titulares das licenças a que respeita o artigo 2.º do Decreto Regulamentar n.º 41/80, de 21 de Agosto, ficam obrigados a apresentar na Direcção-Geral das Alfândegas, nas mesmas datas em que são apresentados nas repartições de finanças e por um prazo de 5 anos, uma fotocópia do extracto dos livros de registo da exploração da actividade industrial, bem como de outros elementos que hajam sido ali entregues para efeito da determinação do lucro tributável.
2 - A actividade industrial exercida nos termos do decreto regulamentar aludido no número anterior será considerada de utilidade pública quando se mostre, através da documentação no mesmo referida, a rentabilidade económica de cadaexploração.
3 - O limite mínimo da rentabilidade da exploração será fixado, por simples despacho do Ministro de Estado e das...
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