Despacho n.º DD4296, de 30 de Outubro de 1976
Despacho As circunstâncias dramáticas em que ocorreu a descolonização originaram que, na generalidade dos casos, os cidadãos nacionais residentes nos antigos territórios ultramarinos hajam perdido a quase totalidade dos seus patrimónios - o que levou o Estado a tomar medidas tendentes a isentar de impostos e taxas aduaneiras os bens que dali conseguiram ser trazidos ou recuperados.
Nomeadamente, dispuseram sobre o tema os despachos de 8 de Novembro de 1974 e de 5 de Novembro de 1975, que estenderam aos desalojados, sob certas condições, o estatuído no Decreto-Lei n.º 402/74, de 29 de Agosto.
Porém, verifica-se agora a necessidade de modificar aquele condicionalismo, bem como a de obviar a numerosas situações não previstas, a que urge dar remédio, designadamente quanto à prova de propriedade dos veículos automóveis, até aqui só admitida por intermédio do respectivo título de registo, que em muitos casos se extraviou - pelo que se impõe alargar a gama dos meios de prova admissíveis.
Havendo, porém, que escalonar prioridades, aquele título terá o primeiro lugar, com precedência sobre os demais meios de prova; entretanto, e no intuito de evitar fraudes, tipifica-se um auto de inquirição de testemunhas para a colheita de depoimentos.
Cria-se, igualmente, um esquema de publicidade para os casos duvidosos (quanto à autenticidade da prova ou à sua suficiência), com inserção de anúncios nos jornais.
Isto tudo ponderado, determino: 1. Os refugiados das ex-colónias portuguesas beneficiarão das isenções fiscais aduaneiras estabelecidas no Decreto-Lei n.º 402/74, de 29 de Agosto, desde que: a) Façam prova iniludível do seu direito de propriedade sobre os bens para que requerem as referidas isenções; b) Esses bens tenham sido adquiridos nas ex-colónias até 31 de Dezembro de 1975; e c) Tenham sido trazidos daqueles territórios.
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Serão admitidos para prova de propriedade todos os meios permitidos em direito, cumprindo à Direcção-Geral das Alfândegas apreciar da validade de cada um, devendo sempre ser dada...
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