Lei n.º 75/88, de 21 de Junho de 1988
Lei n.º 75/88 de 21 de Junho Autorização legislativa para isenção do imposto do selo nas transacções da Bolsa A Assembleia da República decreta, nos termos dos artigos 106.º, n.º 2, 164.º, alínea e), 168.º, n.º 1, alínea i), e 169.º, n.º 2, da Constituição, o seguinte: Artigo 1.º Fica o Governo autorizado a legislar no sentido de, desde 1 de Janeiro de 1988, e salvaguardando o princípio de igualdade de tratamento, ficarem isentas do imposto do selo a que se referem os artigos 120-A e 141 da respectiva Tabela Geral: a) As operações sobre valores mobiliários efectuadas em sessões da Bolsa; b) As mesmas operações efectuadas fora da Bolsa, desde que sejam sobre obrigações ou valores equiparados e algum dos intervenientes seja uma instituição de crédito ou parabancária; c) As operações de reporte que consistam na compra de títulos de crédito e revenda simultânea dos mesmos a prazo, desde que a compra e a revenda sejam feitas à...
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