Despacho normativo n.º 118/85, de 31 de Dezembro de 1985
Despacho Normativo n.º 118/85 As isenções previstas na alínea b) do n.º 19 e no n.º 22 do artigo 9.º do Código do Imposto sobre o Valor Acrescentado implicam a necessidade de definição de qual o número limite a abranger pelas isenções referidas.
Com efeito: De uma maneira geral, os artistas limitam a tiragem de gravuras, litografias e estampas extraídas directamente de matrizes executadas à mão, não excedendo estas, normalmente, as duas centenas e não sendo a sua numeração unanimemente praticada.
As manifestações ocasionais abrangidas pela isenção do n.º 22 do artigo 9.º realizam-se com vista à procura para as entidades em causa de meios financeiros excepcionais e revestem as mais variadas formas: bailes, concertos, espectáculos de folclore ou va riedades, sessões de cinema ou teatro, espectáculos desportivos, vendas de caridade, exposições, quermesses, sorteios, etc., e normalmente têm lugar em alturas festivas.
Nestes termos e para os fins previstos na alínea b) do n.º 19 e no n.º 22 do artigo 9.º do Código do Imposto sobre o Valor Acrescentado, aprovado pelo Decreto-Lei n.º 394-B/84, de 26 de Dezembro, determina-se: 1 - O número de gravuras, estampas e litografias directamente extraídas de matrizes executadas à mão pelo artista abrangidas pela isenção referida na alínea b) do n.º 19 do artigo 9.º do Código do Imposto sobre o Valor Acrescentado não poderá exceder os 200 exemplares, devendo estes, para o efeito, apresentar-se devidamente numerados.
2 - Para efeitos da isenção prevista no n.º 22 do artigo 9.º do mesmo Código, é fixado...
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