Lei n.º 57/2005, de 13 de Dezembro de 2005
Lei n.º 57/2005 de 13 de Dezembro Altera o artigo 21.º do Código do IVA, aprovado pelo Decreto-Lei n.º 394-B/84, de 26 de Dezembro, no sentido de consagrar o direito à dedução de despesas com biocombustíveis e de reajustar o regime do direito à dedução de despesas resultantes da organização e participação em congressos, feiras, exposições, seminários e conferências.
A Assembleia da República decreta, nos termos da alínea c) do artigo 161.º da Constituição, o seguinte: Artigo único Alterações ao Código do Imposto sobre o Valor Acrescentado O artigo 21.º do Código do Imposto sobre o Valor Acrescentado, aprovado pelo Decreto-Lei n.º 394-B/84, de 26 de Dezembro, passa a ter a seguinte redacção: 'Artigo 21.º 1 - Exclui-se, todavia, do direito à dedução o imposto contido nas seguintes despesas: a) ............................................................................
b) Despesas respeitantes a combustíveis normalmente utilizáveis em viaturas automóveis, com excepção das aquisições de gasóleo, de gases de petróleo liquefeitos (GPL), gás natural e biocombustíveis, cujo imposto será dedutível na proporção de 50%, a menos que se trate dos bens a seguir indicados, caso em que o imposto relativo aos consumos de gasóleo, GPL, gás natural e biocombustíveis é totalmente dedutível: i) .................................................................
ii) ................................................................
iii) Máquinas consumidoras de gasóleo, GPL, gás natural ou biocombustíveis, que não sejam veículos matriculados; iv) ...............................................................
v) ................................................................
c) Despesas de transportes e viagens de negócios do sujeito passivo do imposto e do seu pessoal, incluindo as portagens; d) Despesas respeitantes a alojamento, alimentação, bebidas e tabacos e despesas de recepção, incluindo as relativas ao acolhimento de pessoas estranhas à empresa e as despesas relativas a imóveis ou parte de imóveis e seu equipamento, destinados principalmente a tais recepções; e) ............................................................................
2 - Não se verifica, contudo, a exclusão do direito à dedução nos...
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