Despacho Normativo N.º 69-A/1985 de 18 de Junho
S.R. DAS FINANÇAS
Despacho Normativo Nº 69-A/1985 de 18 de Junho
Ao abrigo do disposto no n.º 3 do art.º 6.º e no art.º 51.º do Decreto-Lei n.º 149-A/78, de 19 de Junho, estabelece-se o seguinte:
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O mapa n.º 5 anexo ao Decreto-Lei n.º 149-A/78, de 19 de Junho, a que se refere o n.º 2 do art.º 6.º do mesmo diploma, é substituído pelo mapa anexo a este despacho.
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O presente despacho entra em vigor em 19 de Junho de 1985.
Secretaria Regional das Finanças, 4 de Junho de 1985. - O Secretário Regional das Finanças, Álvaro Cordeiro Dâmaso.
MAPA N.º 5 (Açores)
Quadro: Consultar documento em PDF relativo ao Jornal Oficial I Série Nº 21 de 18-6-1985 Suplemento.
Classes de imposto de consumo para cigarros, por unidade de venda
Embalagens com mais de 50 cigarros: por cada grupo de 50 cigarros ou fracção aplica-se a taxa correspondente ás equivalentes embalagens de 50 cigarros.
Notas explicativas
1 — Comprimento — Entende-se por «comprimento» a dimensão longitudinal em milímetros medida de extremo a extremo do cigarro.
2 — Tipo de cigarro. — Caracteriza-se o cigarro por conter ou não filtro. Considera se «filtro normal» o que apenas contém um módulo (vareta) de acetato de celulose ou celulose natural sem impregnações de qualquer espécie ou incorporação de outros produtos.
Entende-se por «filtro especial» os...
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