Despacho n.º 24658/2005(2ªSérie), de 30 de Novembro de 2005
Despacho n.º 24 658/2005 (2.' série). - Considerando que o Decreto-Lei n.º 23/2004, de 23 de Janeiro, estabelece o regime da reserva fiscal para a constituição de uma reserva especial utilizável em investimento elegível em imobilizado corpóreo ou em despesas de investigação e desenvolvimento; Considerando que este regime é aplicável aos períodos de tributação que se iniciem em 2003 e 2004 e cujas despesas de investimento se efectuem nos dois exercícios seguintes àquele a que o imposto respeita; Considerando que, nos termos do artigo 8.º, n.º 3, do Decreto-Lei n.º 23/2004, de 23 de Janeiro, deve constar do processo de documentação fiscal do sujeito passivo uma declaração comprovativa de que as despesas efectuadas ou a efectuar correspondem, efectivamente, a despesas em investigação e desenvolvimento e que satisfazem os respectivos requisitos legais; Considerando que a declaração referida supra é emitida por entidade nomeada por despacho do Ministro da Ciência e do Ensino Superior, nos termos do artigo 8.º, n.º 3, infine; Considerando que, pelo artigo 23.º do Decreto-Lei n.º...
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