Portaria n.º 319/85, de 29 de Maio de 1985
Portaria n.º 319/85 de 29 de Maio Manda o Governo da República Portuguesa, pelo Ministro das Finanças e do Plano, nos termos das alíneas a) e b) da regra 5.' do § 3.º do artigo 20.º do Código da Sisa e do Imposto sobre as Sucessões e Doações, na redacção que lhe foi dada pelo Decreto-Lei n.º 155/82, de 6 de Maio, aprovar o seguinte: 1.º O factor de capitalização f incluído na fórmula a que se refere a alínea a) da regra 5.' do § 3.º do artigo 20.º do mencionado Código é de 2.
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A taxa de desconto r incluída na fórmula a que se refere a alínea b) da regra 5.' do § 3.º...
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