Lei n.º 57/90, de 06 de Setembro de 1990
Lei n.º 57/90 de 6 de Setembro Autorização ao Governo para legislar sobre a atribuição de benefícios fiscais a sociedades gestoras da participações sociais ou sujeitas ao regime de tributação pelo lucro consolidado.
A Assembleia da República decreta, nos termos dos artigos 164.º, alínea e), 168.º, n.os 1, alínea i), e 2, e 169.º, n.º 3, da Constituição, o seguinte: Artigo 1.º Fica o Governo autorizado a: a) Dar nova redacção ao artigo 18.º do Decreto-Lei n.º 442-B/88, de 30 de Novembro, na redacção que lhe foi dada pelo Decreto-Lei n.º 95/90, de 20 de Março, no sentido de aplicar o regime transitório previsto no seu n.º 1 aos sujeitos passivos de IRC que, obedecendo às condições nele previstas, iniciem a sua actividade até 1993; b) Esclarecer que os activos financeiros não são abrangidos pelo disposto no artigo 43.º do Código do Imposto sobre o Rendimento das Pessoas Colectivas, aprovado pelo Decreto-Lei n.º 442-B/88, de 30 de Novembro; c) Esclarecer que o disposto no artigo 45.º do Código do Imposto sobre o Rendimento das Pessoas Colectivas, aprovado pelo Decreto-Lei n.º 442-B/88, de 30 de Novembro, apenas é aplicável na determinação do lucro tributável de sociedades comerciais, ou civis sob forma comercial, cooperativas e empresas públicas com sede, ou direcção efectiva, em território português; d) Isentar de impostos, taxas e emolumentos os actos derivados da liquidação de sociedades efectuada nos termos do artigo 18.º da Lei n.º 109/88, de 26 de Setembro; e) Reformular o artigo 4 da Tabela Geral do Imposto do Selo no sentido de excluir da tributação as declarações, documentos e demais formalidades aduaneiras necessárias nas trocas comerciais com os Estados membros da Comunidade Económica Europeia e de o harmonizar no quadro das trocas com países terceiros; f) Estabelecer para as sociedades tributadas segundo o regime de tributação pelo...
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