Portaria n.º 16-C/2008, de 09 de Janeiro de 2008
MINISTÉRIOS DAS FINANÇAS E DA ADMINISTRAÇÃO PÚBLICA E DA ECONOMIA E DA INOVAÇÃO Portaria n.º 16-C/2008 de 9 de Janeiro A Lei n.º 55/2007, de 31 de Agosto, criou a contribuição de serviço rodoviário (CSR), visando financiar a rede rodo- viária nacional a cargo da EP -- Estradas de Portugal, S. A., tendo igualmente estabelecido as condições da sua aplicação.
Em consequência, tendo em consideração a incidência e o valor da CSR e o princípio da neutralidade fiscal previsto na referida lei, torna -se necessário baixar as taxas unitárias do imposto sobre os produtos petrolíferos e energéticos (ISP) incidentes sobre a gasolina e o gasóleo rodoviário, no exacto montante do valor da CSR, fixado para aqueles produtos.
Por outro lado, dando continuidade ao processo de har- monização progressiva da taxa do ISP aplicável ao gasóleo de aquecimento com a do gasóleo rodoviário, medida que decorre do Programa Nacional para as Alterações Climáti- cas, importa alterar igualmente a taxa do referido produto.
Assim, no quadro do disposto nos n. os 1 e 2 do artigo 64.º da Lei n.º 67 -A/2007, de 31 de Dezembro, que determina o modo de fixação dos valores das taxas unitárias do imposto sobre os produtos petrolíferos e energéticos aplicáveis no continente às gasolinas e aos gasóleos, procede - se à altera- ção das taxas unitárias do ISP incidentes sobre a gasolina sem chumbo, sobre o gasóleo rodoviário e sobre o gasóleo de aquecimento, mantendo -se em vigor o adicional às taxas do ISP incidentes sobre a gasolina sem chumbo e o gasóleo rodoviário, nos termos previstos nos n. os 1 e 2 do artigo 65.º da Lei n.º 67 -A/2007, de 31 de Dezembro.
Nestes termos: Manda o Governo, pelos Ministros de Estado e das Fi- nanças e da Economia e da Inovação, em cumprimento do estabelecido nos n. os 1 e 2 artigo 64.º da Lei n.º 67 -A/2007, de 31 de Dezembro, e nos n. os 1 e 8 do artigo 73.º do Código dos Impostos Especiais sobre o Consumo, aprovado pelo Decreto -Lei n.º 566/99, de 22 de...
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