Lei n.º 91/2017
| Coming into Force | 23 Agosto 2017 |
| Section | Serie I |
| Data de publicação | 22 Agosto 2017 |
| Órgão | Assembleia da República |
Lei n.º 91/2017
de 22 de agosto
Modifica as condições em que um país, região ou território pode ser considerado regime fiscal claramente mais favorável, alterando a Lei Geral Tributária
A Assembleia da República decreta, nos termos da alínea c) do artigo 161.º da Constituição, o seguinte:
Alteração à Lei Geral Tributária
É alterado o artigo 63.º-D da Lei Geral Tributária, aprovada pelo Decreto-Lei n.º 398/98, de 17 de dezembro, que passa a ter a seguinte redação:
«Artigo 63.º-D
[...]
1 - O membro do Governo responsável pela área das finanças aprova, por portaria, após parecer prévio da Autoridade Tributária e Aduaneira, a lista dos países, territórios ou regiões com regime claramente mais favorável.
2 - Na elaboração do parecer e da lista a que se refere o número anterior, devem ser considerados, nomeadamente, os seguintes critérios:
a) ...;
b) ...;
c) ...;
d) ...
3 - ...
4 - ...
5 - ...
6 - ...»
Artigo 2.º
Entrada em vigor
A presente lei entra em vigor no dia seguinte ao da sua publicação.
Aprovada em 19 de julho de 2017.
O Presidente da Assembleia da República, Eduardo Ferro Rodrigues.
Promulgada em 14 de agosto de 2017.
Publique-se.
O Presidente da República, Marcelo Rebelo de Sousa.
Referendada em 16 de agosto de 2017.
O Primeiro-Ministro, António Luís Santos da Costa.
Para continuar a ler
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