Portaria n.º 149-A/2004, de 12 de Fevereiro de 2004
Portaria n.º 149-A/2004 de 12 de Fevereiro Em aplicação do disposto nos n.os 5 e 6 do artigo 38.º da Lei n.º 107-B/2003, de 31 de Dezembro (Lei do Orçamento do Estado para 2004), que criou um adicional às taxas do imposto sobre os produtos petrolíferos e energéticos (ISP), incidentes sobre a gasolina e os gasóleos colorido e marcado e rodoviário, procede-se à fixação das novas taxas que integram o referido adicional e, simultaneamente, actualiza-se a taxa do imposto incidente sobre o gasóleo rodoviário em função da taxa de inflação esperada para o corrente ano económico, dado que essa actualização não foi efectuada pela Portaria n.º 93/2004, de 23 de Janeiro.
Na sequência da publicação da Lei n.º 107-B/2003, de 31 de Dezembro (Lei do Orçamento do Estado para 2004), através da qual se operou a transposição para o direito interno da Directiva n.º 2003/96/CE, do Conselho, de 27 de Outubro, importa actualizar as taxas do imposto sobre os produtos petrolíferos e energéticos (ISP) incidentes sobre o petróleo e o fuelóleo, face aos níveis mínimos de tributação fixados para aqueles produtos pela citada directiva.
Por outro lado, uma vez que através da Lei do Orçamento do Estado para 2004, se corrigiu a classificação pautal do gasóleo de aquecimento, transpõe-se essa correcção para a referida portaria, alterando-se o seu n.º 6.º em conformidade.
Assim: Manda o Governo, pelos Ministros de Estado e das Finanças e da Economia, em cumprimento do estabelecido nos n.os 1, 2, 5 e 6 do artigo 38.º da Lei n.º 107-B/2003, de 31 de Dezembro, e 8 do artigo 73.º do Código dos Impostos Especiais de Consumo, aprovado pelo Decreto-Lei n.º 566/99, de 22 de Dezembro, com a redacção introduzida pela Lei n.º 107-B/2003, de 31 de Dezembro, o seguinte: 1.º Os n.os 1.º, 3.º, 5.º, 6.º, 7.º e 8.º da Portaria n.º 93/2004, de 23 de Janeiro, passam a ter a seguinte redacção: '1.º A taxa do imposto sobre...
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