Declaração de Rectificação n.º 26-A/2004, de 28 de Fevereiro de 2004
Declaração de Rectificação n.º 26-A/2004 Para os devidos efeitos se declara que a Lei n.º 107-B/2003 (Orçamento do Estado para 2004), publicada no 2.º suplemento ao Diário da República, 1.' série-A, n.º 301, de 31 de Dezembro de 2003, saiu com as seguintes incorrecções, que assim se rectificam: No n.º 1 do artigo 34.º da lei: No artigo 68.º-G do Código do IVA, onde se lê: '1 - Os sujeitos passivos abrangidos pelo presente regime não podem beneficiar do regime especial de isenção do artigo 53.º nem do regime especial dos pequenos retalhistas do artigo 60.º' deve ler-se: 'Os sujeitos passivos abrangidos pelo presente regime não podem beneficiar do regime especial de isenção do artigo 53.º nem do regime especial dos pequenos retalhistas do artigo 60.º'.
No n.º 1 do artigo 37.º da lei: No n.º 1 do artigo 66.º do Código dos IEC deve ser suprimida a menção 'd) (Eliminada.)'.
Na alínea a) do n.º 7 do artigo 73.º do Código dos IEC, onde se lê '290 11 21' deve ler-se '2901 21'.
No n.º 3 do artigo 37.º da lei, onde se lê 'Nos artigos 3.º, 75.º, 76.º e 78.º do Código dos Impostos Especiais de Consumo, bem como nas epígrafes do artigo 78.º e do capítulo II, do referido Código,' deve ler-se 'Nos artigos 1.º, alínea b), 75.º, 76.º e epígrafe do capítulo II do Código dos Impostos Especiais de Consumo'.
No artigo 40.º da lei: No artigo 6.º do Regulamento dos Impostos de Circulação e Camionagem, onde se lê: Artigo 6.º 1 - As taxas anuais do ICi e do ICa são as seguintes: (ver tabela no documento original) deve ler-se: Artigo 6.º 1 - As taxas anuais do ICi e do ICa são as seguintes: Ici (ver tabela no documento original) Relativamente à tabela de taxas do ICi com referência à taxa prevista para 'veículos articulados e conjuntos de veículos' correspondentes ao 'escalão de peso bruto (em quilogramas)' de '(igual ou maior)40000' para '3 + 2 eixos', 'com suspensão pneumática ou equivalente', onde se lê '513,70' deve ler-se '628,49'.
Relativamente à tabela de taxas do ICa com referência à taxa prevista para 'veículos articulados e conjuntos de veículos' correspondentes ao 'escalão de peso bruto (em quilogramas)' de '(igual ou maior)40000' para '3 + 2 eixos', 'com suspensão pneumática ou equivalente', onde se lê '628' deve ler-se...
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