Portaria n.º 521/89, de 08 de Julho de 1989
Portaria n.º 521/89 de 8 de Julho 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 sócios, de bens, não embalados para fins comerciais, resultantes da primeira transformação de matérias-primas por eles entregues, na medida em que não excedem as necessidades do seu consumo familiar, segundo limites e condições a definir por portaria do Ministro das Finanças.
Esta disposição legal visou, sobretudo, a produção de vinho, anteriormente isento e agora tributado à taxa reduzida de 8%.
Importa assim definir as condições da não sujeição, designadamente as quantidades a abranger pela noção de 'necessidades de consumo familiar'.
Assim: Manda o Governo, pelo Secretário de Estado dos Assuntos Fiscais, 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 cedências feitas por cooperativas agrícolas, aos seus sócios, de vinhos comuns e outros, resultantes da transformação de uvas por eles entregues, são fixados, em termos anuais: a) Para o vinho comum e água-pé - no produto de 275 l por n + 2; b) Para outros tipos de vinhos - no produto da quantidade de bebidas equivalente...
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