Lei n.º 36/77, de 17 de Junho de 1977
Lei n.º 36/77 de 17 de Junho Benefícios fiscais às empresas privadas que celebrem contratos de viabilização A Assembleia da República decreta, nos termos da alínea d) do artigo 164.º e do n.º 2 do artigo 169.º da Constituição, o seguinte: ARTIGO 1.º Às empresas que celebrem contratos de viabilização, nos termos do Decreto-Lei n.º 124/77, de 1 de Abril, poderão ser atribuídos os seguintes benefícios fiscais: a) Consideração, para efeitos fiscais, da actualização das amortizações consequentes à reavaliação do activo imobilizado corpóreo, segundo as regras constantes do citado decreto-lei, e redução ou isenção do imposto de mais-valias devido pela incorporação da reserva de reavaliação em capital social; b) Aceleração das reintegrações ou amortizações, nos termos referidos no Decreto-Lei n.º 74/74, de 28 de Fevereiro; c) Alargamento, até cinco anos, do prazo referido no artigo 44.º do Código da Contribuição Industrial, para fins de reinvestimento dos lucros levados a reserva; d) Dedução, total ou parcial, à matéria colectável, para efeitos de contribuição industrial, dos valores dos novos investimentos em bens de equipamento; e) Alargamento, até cinco anos, do prazo do artigo 43.º do Código da Contribuição Industrial, para fins de dedução dos prejuízos dos exercícios de 1974, 1975 e 1976, bem como dos prejuízos que se verificarem na vigência do contrato, até aos limites neleprevistos; f) Isenção ou redução da contribuição industrial; g) Isenção ou redução do imposto complementar - secção B; h) Isenção ou redução da sisa na compra de imóveis para afectar à exploração; i) Afastamento da presunção juris et de jure de remuneração de suprimentos e outros abonos de sócios estabelecida no n.º 5 do artigo 6.º do Código do Imposto de Capitais quando os suprimentos sejam consolidados por um prazo não inferior ao fixado para a operação de consolidação de passivos a que se refere o artigo 6.º ARTIGO 2.º 1. A definição dos critérios a atender...
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