Despacho n.º 6428/2006(2ªSérie), de 21 de Março de 2006
Despacho n.º 6428/2006(2.'série) de 27 de Fevereiro de 2006 O Código do Imposto sobre o Valor Acrescentado, aprovado pelo Decreto-Lei n.º 394-B/84, de 26 de Dezembro, estabelece a inclusão no valor tributável das transmissões de bens e das prestações de serviços sujeitas ao imposto das subvenções directamente conexas com o respectivo preço, considerando como tais as que forem estabelecidas em função do número de unidades transmitidas ou do volume dos serviços prestados e sejam fixadas anteriormente à realização daquelas operações.
No Regulamento (CE) n.º 603/95, do Conselho, de 21 de Fevereiro, respeitante à organização comum do mercado das forragens secas, entretanto revogado, encontrava-se estabelecida a entrega às empresas transformadoras de uma ajuda comunitária às forragens secas, a qual, com ligeiras adaptações, se encontra actualmente prevista no Regulamento (CE) n.º 1786/2003, do Conselho, de 29 de Setembro.
Na sequência da instauração pela Comissão das Comunidades Europeias, no ano de 1997, de um procedimento de infracção por incumprimento do disposto na Directiva n.º 77/388/CEE, do Conselho, de 17 de Maio, (Sexta Directiva), relativa ao sistema comum do imposto sobre o valor acrescentado (IVA) vigente em todos os Estados membros da União Europeia, o Estado Português veio a alterar o procedimento que vinha adoptando relativamente às referidas subvenções, passando a determinar a inclusão dos correspondentes montantes no valor das operações decorrentes da transformação de forragens verdes em forragens secas.
A necessidade de inclusão, no valor tributável das transmissões de bens e das prestações de serviços realizadas pelas empresas transformadoras, das ajudas comunitárias às forragens secas foi estabelecida a partir da campanha de comercialização de 2002-2003, através do despacho n.º 22 621/2001 (2.' série), de 15 de Outubro, do Ministro das Finanças...
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