Portaria n.º 113-B/2002, de 06 de Fevereiro de 2002
Portaria n.º 113-B/2002 de 6 de Fevereiro Pelo Decreto-Lei n.º 88/94, de 2 de Abril, foi regulamentada a tributação dos rendimentos de valores mobiliários representativos de dívida pública obtidos por entidades que não tenham em território português residência, sede, direcção efectiva ou estabelecimento estável, aos quais os rendimentos possam ser imputáveis.
De acordo com o estatuído no respectivo n.º 3 do artigo 1.º, os valores do Tesouro susceptíveis de benefeciarem da isenção de IRS e IRC consagrada no n.º 1 do mesmo artigo são definidos por portaria do Ministro das Finanças.
Assim, nos termos do n.º 3 do artigo 1.º do Decreto-Lei n.º 88/94, de 2 de Abril: Manda o Governo, pelo Ministro das...
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