Resolução n.º 20/89, de 15 de Maio de 1989
Resolução do Conselho de Ministros n.º 20/89 A pesca artesanal é uma actividade profissional do mar com características muito próprias, pelo facto de ser exercida com grande descontinuidade, face às condições climatéricas, à natureza das embarcações e do método de captura das espécies, pouco tendo, assim, de comum com outras actividades, designadamente quanto aos períodos de trabalho e formas de remuneração.
Face a este circunstancialismo, a aplicação do Decreto-Lei n.º 45080, de 20 de Junho de 1963, quanto à incidência, isenção, liquidação e cobrança das quotizações devidas ao ex-Gabinete de Gestão do Fundo de Desemprego, apresentou sempre compreensíveis dificuldades.
As especificidades da pesca artesanal quanto à incidência das quotizações sobre as remunerações auferidas e as dificuldades de liquidação e cobrança geraram situações de incumprimento, com a consequente instauração de processos de execução fiscal, que correm ainda os seus termos nas repartições de finanças e nos tribunais tributários.
O arrastamento destes processos e a ausência de legislação adequada às particularidades das situações em causa agravaram as condições de regularização das dívidas assim constituídas, com efeitos negativos no funcionamento das empresas.
Considerando o atrás exposto e porque importa criar condições de equilíbrio...
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