Isenção da grande indústria no imposto sobre a electrícidade
Autor | Franco Caiado Guerreiro & Associados |
Páginas | 2-2 |
A Lei n.º 51/2013 de 24 de Julho, que aprovou o Orçamento retificativo para 2013, introduziu no Código Especial de Impostos de Consumo, em sede de Imposto Sobre Produtos Petrolíferos, uma isenção para o consumo de eletricidade que irá beneficiar a grande indústria. O imposto, que até então era de 1 Euro por megawatt/hora, representava um elevado custo de produção. Com esta alteração, fica isenta de imposto a eletricidade utilizada em instalações sujeitas ao regime de comércio europeu de emissão de licenças de gases com efeitos de estufa, ou a um acordo de racionalização dos consumos de energia, referentes aos produtos...
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