Portaria n.º 1158/2000, de 07 de Dezembro de 2000
Portaria n.º 1158/2000 de 7 de Dezembro O n.º 6 do artigo 3.º do Código do Imposto sobre o Valor Acrescentado permite retirar à incidência do IVA as cedências feitas por cooperativas agrícolas aos seus associados de bens não embalados para fins comerciais, resultantes da primeira transformação de matérias-primas por eles entregues, na medida em que não excedam as necessidades do seu consumo familiar, segundo limites e condições a definir por portaria do Ministro das Finanças.
Esta disposição legal visa, sobretudo, não desfavorecer a produção cooperativa em relação à laboração própria, colocando, assim, em pé de igualdade a produção própria para autoconsumo e a entrega às cooperativas.
A formulação do n.º 6 do artigo 3.º do Código do Imposto sobre o Valor Acrescentado é suficientemente abrangente para permitir que a não sujeição a imposto se aplique às cedências de azeite feitas pelas cooperativas aos seus associados, com o objectivo de satisfazer as suas necessidades de consumo familiar.
Importa, assim, delimitar as condições de aplicabilidade da não sujeição em relação à produção de azeite, designadamente definindo as quantidades a abranger pelo conceito de necessidades do seu consumo familiar ínsito naquela disposição legal.
Assim: Manda o Governo, pelo Ministro das Finanças, nos termos do n.º 6 do artigo 3.º do Código do IVA, o seguinte: 1.º Os limites para a não sujeição a IVA das...
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