Portaria n.º 364-A/2008, de 14 de Maio de 2008
Portaria n. 364-A/2008
de 14 de Maio
O Decreto -Lei n. 29/2008, de 25 de Fevereiro, veio estabelecer deveres de comunicaçáo, informaçáo e esclarecimento à administraçáo tributária sobre esquemas propostos ou actuaçóes adoptadas que tenham como finalidade, exclusiva ou predominante, a obtençáo de vantagens fiscais, em ordem ao combate ao planeamento fiscal abusivo.
A comunicaçáo deve ser feita através de declaraçáo, de modelo a aprovar por portaria do Ministro das Finanças, que define igualmente os procedimentos para a respectiva entrega.
Assim:
Manda o Governo, pelo Ministro de Estado e das Finanças, nos termos do artigo 22. do Decreto -Lei n. 29/2008, de 25 de Fevereiro, o seguinte:
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É aprovado o modelo de declaraçáo para comunicaçáo dos esquemas ou actuaçóes de planeamento fiscal e respectivas instruçóes de preenchimento, em anexo à presente portaria, dela fazendo parte integrante.
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O modelo de declaraçáo a que se refere o número anterior é...
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