Lei n.º 30/78, de 14 de Junho de 1978
Lei n.º 30/78 de 14 de Junho Procede à revisão do regime fiscal de veículos automóveis mistos A Assembleia da República decreta, nos termos dos artigos 164.º, alínea d), e 169.º, n.º 2, da Constituição, o seguinte: ARTIGO 1.º São revogados o Decreto-Lei n.º 757/74, de 30 de Dezembro, o Decreto-Lei n.º 212/77, de 26 de Maio, e o Decreto-Lei n.º 318/77, de 5 de Agosto.
ARTIGO 2.º As percentagens estabelecidas no anexo do Decreto-Lei n.º 697/73, de 27 de Dezembro, correspondentes ao artigo pautal 87.02.09, passam a ser obtidas pela aplicação da seguinte fórmula: IVVA - 0,032 CC em que: IVVA - taxa de imposto sobre a venda de veículos automóveis aplicável em cada caso, arredondando-se o resultado de modo a eliminar as casas decimais; CC - cilindrada, em centímetros cúbicos, do veículo.
ARTIGO 3.º Os artigos 4.º e 10.º do Decreto-Lei n.º 697/73, de 27 de Dezembro, passam a ter a seguinteredacção: Art. 4.º - 1 - No caso de ser transformada a natureza do veículo importado, este só poderá ser legalizado, na Direcção-Geral de Viação, após a comprovação do pagamento, nas alfândegas, da diferença entre o montante do imposto correspondente à natureza do veículo transformado e o que efectivamente foi cobrado no momento da importação.
2 - Exceptuam-se deste preceito as transformações de veículos de carga, de peso superior a 2500 kg, em veículos de passageiros ou mistos de passageiros e carga.
Art. 10.º - 1 - A cobrança das taxas referidas no presente diploma constitui receita geral do Estado.
2 - Anualmente será inscrita no Orçamento Geral do Estado uma dotação conveniente que será transferida como receita do Fundo de Fomento de Exportação.
ARTIGO 4.º O artigo 87.02.09 da Pauta de Importação passa a ter a seguinte redacção: 87.02 ...
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