Portaria n.º 769-A/96, de 30 de Dezembro de 1996
Portaria n.º 769-A/96 de 30 de Dezembro A actual conjuntura relativa ao preço dos produtos petrolíferos implica uma especial atenção quanto à evolução do ISP e dos outros factores de formação dos preços dos combustíveis, de forma a procurar compatibilizar-se, em cada momento, os objectivos de contenção da inflação e de consecução das receitas orçamentadas para 1997.
Neste sentido, tendo em conta as actuais tendências dos mercados e a passagem da taxa do IVA do gasóleo rodoviário de 12% para 17% - por razões de harmonização comunitária e de melhor utilização pelos agentes económicos do direito à dedução -, reduzem-se transitoriamente as taxas do ISP sobre aquele produto. Simultaneamente reduzem-se ainda as taxas do gasóleo agrícola, passando os agricultores a usufruir, de imediato, do benefício decorrente da implantação, em curso, do gasóleo colorido e marcado.
Estas reduções de imposto, bem como o facto de se manterem, sem alteração, as taxas do ISP dos petróleos e dos fuelóleos, produtos cujos preços têm uma grande relevância para a indústria, o comércio e os estratos sociais mais desfavorecidos, implicam que se proceda, desde já, e sem prejuízo da futura adopção de outras medidas compensatórias, a uma pequena actualização das taxas do ISP relativamente às gasolinas, tendo em vista a atenuação da quebra de receita resultante das baixas de taxa dos gasóleos rodoviário e agrícola.
Nestes termos: Manda o Governo, pelos Ministros das Finanças e da Economia, em cumprimento do n.º 1 do artigo 1.º do Decreto-Lei n.º 124/94, de 18 de Maio, o seguinte: 1.º A taxa do imposto sobre os produtos petrolíferos (ISP) aplicável à gasolina com teor de chumbo igual ou inferior a 0,013 g por litro, classificada pelos códigos NC 2710 00 27 a 2710 00 32, é igual a 91 500$ por 1000 l.
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A taxa do ISP aplicável à gasolina com teor de chumbo superior a 0,013 g por litro, classificada pelos códigos NC 2710 00 34 a 2710 00 39, é igual a 98 300$...
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