Lei n.º 37/86, de 05 de Setembro de 1986
Lei n.º 37/86 de 5 de Setembro Autorização legislativa em matéria de impostos A Assembleia da República decreta, nos termos dos artigos 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: a) Incluir na lista II do Código do Imposto sobre o Valor Acrescentado as empreitadas em que são dono da obra cooperativas de construção e habitação constituídas nos termos legais; b) Alterar a verba 14 da lista III do Código do Imposto sobre o Valor Acrescentado, dando-lhe a seguinte redacção: Armas de fogo de qualquer natureza e suas partes, peças e acessórios, com excepção das armas de guerra.
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Incluir, em nova redacção ao artigo 44.º do Código da Contribuição Industrial, a possibilidade de abranger no incentivo nele previsto os investimentos de lucros retidos que o contribuinte promova, sob a forma de capital, em empresa nacional em que detenha ou passe a deter, pelo menos, 10% do capital social, desde que, neste...
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