Lei n.º 32/79, de 07 de Setembro de 1979
Lei n.º 32/79 de 7 de Setembro Concessão de benefícios fiscais nos casos do fusão, incorporação ou cisão de empresas públicas A Assembleia da República decreta, nos termos da alínea o) do artigo 167.º da Constituição, o seguinte: ARTIGO ÚNICO Em casos especiais, pode ser concedida, mediante despacho do Ministro das Finanças, isenção de contribuições, impostos, taxas, emolumentos e outros encargos legais relativos às fusões, incorporações ou cisões de empresas públicas, integradas em sectores vedados à iniciativa privada.
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