Portaria n.º 430/77, de 16 de Julho de 1977
Portaria n.º 430/77 de 16 de Julho Tornando-se necessário dar cumprimento ao disposto no artigo 32.º do Decreto-Lei n.º 150/77, de 13 de Abril: Manda o Governo da República Portuguesa, pelos Ministros da Justiça e das Finanças, que as taxas e comissões devidas pela prática dos actos referidos no citado decreto-lei e a forma do respectivo pagamento sejam as constantes dos números seguintes: 1.º As taxas e comissões serão liquidadas de harmonia com o valor da operação realizada, que será determinado: a) Nos casos de transmissão em bolsa e em todos os casos em que sejam transaccionadas acções pertencentes a instituições de crédito ou por estas adquiridas, pelo valor da respectiva operação; b) Nos outros casos de transmissão fora da bolsa, a título oneroso, pelo maior dos seguintes dois valores: valor declarado da operação, valor da operação à última cotação em bolsa; c) Nos casos de transmissão fora da bolsa, a título gratuito, pelo valor da operação à última cotação em bolsa.
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Para os efeitos do disposto no número anterior, a cotação em bolsa será substituída pelo valor nominal, quando as acções não estejam admitidas à cotação, ou, estando-o, nunca tenham sido transaccionadas.
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Nas transmissões de acções entre vivos, a título gratuito ou oneroso, em que haja intervindo corretor, cobrar-se-ão a taxa de realização de operações de bolsa e a taxa de corretagem, a que se referem os artigos 87.º e 88.º do Decreto-Lei n.º 8/74, de 14 deJaneiro.
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Nas transmissões entre vivos, a título gratuito ou oneroso, em que haja intervenção de notário será cobrada: a) Uma importância igual à taxa de realização de operações de bolsa, a que se refere o artigo 87.º do Decreto-Lei n.º 8/74, a qual constituirá receita própria da Bolsa de Valores de Lisboa; b) Uma taxa igual à taxa de corretagem fixada nos termos estabelecidos no artigo 88.º do Decreto-Lei n.º 8/74, a qual constituirá receita do Cofre dos Notários, Conservadores e Funcionários...
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