Resolução n.º 6/91, de 08 de Fevereiro de 1991
Resolução da Assembleia da República n.º 6/91 Inquérito parlamentar aos alegados perdões fiscais atribuídos pelo Secretário de Estado dos Assuntos Fiscais A Assembleia da República resolve, nos termos dos artigos 169.º, n.º 5, e 181.º da Constituição, do artigo 2.º da Lei n.º 43/77, de 18 de Julho, e dos artigos 252.º e seguintes do Regimento, constituir uma comissão eventual de inquérito aos alegados perdões fiscais atribuídos pelo Secretário de Estado dos Assuntos Fiscais, com o objectivo de averiguar: 1) A natureza, base legal e critérios objectivamente praticados na utilização do perdão fiscal no período de tréguas fiscais consubstanciado no Decreto-Lei n.º 53/88, de 25 de Fevereiro; 2) A identificação dos beneficiários, montante das verbas não exigidas e as vantagens que terão ocorrido para o Tesouro dessa prática; 3) Possíveis prescrições, por esgotamento de prazos, de dívidas à Fazenda Nacional por parte de empresas e apuramento...
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