Portaria n.º 762/2010, de 20 de Agosto de 2010
Portaria n. 762/2010
de 20 de Agosto
A Portaria n. 117 -A/2008, de 8 de Fevereiro, regula as formalidades e os procedimentos aplicáveis ao reconhecimento e controlo das isençóes e das taxas reduzidas do imposto sobre os produtos petrolíferos e energéticos (ISP) previstos no n. 1 do artigo 89. e no artigo 93. do Código dos Impostos Especiais de Consumo (CIEC), aprovado pelo Decreto -Lei n. 73/2010, de 21 de Junho.
Na parte referente às taxas reduzidas do ISP para utilizaçáo em equipamentos agrícolas e florestais, entende -se necessário alterar a referida portaria, de modo a simplificar os procedimentos de reavaliaçáo dos pressupostos do benefício fiscal e de controlo, em conformidade com a medida MO104 do 5. Programa SIMPLEX/2010, designada «Candidatura ao gasóleo verde de uma só vez».
Com a presente alteraçáo, procede -se à dispensa da obrigaçáo de confirmaçáo anual da situaçáo dos beneficiários junto das entidades competentes, mantendo -se a obrigaçáo de comunicaçáo das alteraçóes da respectiva situaçáo para efeitos de se aferir da manutençáo dos pressupostos da concessáo do benefício fiscal e do cumprimento das demais condiçóes exigíveis.
A medida de simplificaçáo agora adoptada representa assim uma significativa diminuiçáo de encargos dos agricultores beneficiários da reduçáo das taxas do ISP, reduzindo -se a carga burocrática imposta aos cidadáos e empresas no âmbito do procedimento de concessáo daquele benefício fiscal.
Assim:
Para efeitos do disposto no n. 2 do artigo 89. do Código dos Impostos Especiais de Consumo, aprovado pelo Decreto -Lei n. 73/2010, de 21 de Junho:
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