Portaria n.º 10/2017
Coming into Force | 01 Janeiro 2017 |
Section | Serie I |
Data de publicação | 09 Janeiro 2017 |
Órgão | Finanças |
Portaria n.º 10/2017
de 9 de janeiro
O artigo 92.º-A do Código dos Impostos Especiais de Consumo (CIEC), aprovado pelo Decreto-Lei n.º 73/2010, de 21 de junho, estabelece que alguns produtos petrolíferos e energéticos estão ainda sujeitos a um adicionamento sobre as emissões de CO(índice 2), resultante da aplicação de uma taxa aos fatores de adicionamento constantes da tabela prevista no n.º 1 do artigo 92.º-A do CIEC.
O valor da taxa do adicionamento é calculado, para cada ano, de acordo com o previsto no n.º 2 do artigo 92.º-A, pelo que se impõe fixar o seu valor para 2017, atualizando o valor do adicionamento que resulta da aplicação da referida taxa aos fatores de adicionamento.
Assim, manda o Governo, pelo Ministro das Finanças, ao abrigo do artigo 116.º do CIEC, o seguinte:
Artigo 1.º
Objeto
A presente portaria atualiza o valor da taxa do adicionamento sobre as emissões de CO(índice 2) e fixa o valor do adicionamento, aplicável no continente, resultante da aplicação desta taxa aos fatores de adicionamento relativos a cada produto.
Artigo 2.º
Taxa do adicionamento
O valor da taxa do adicionamento apurado para o ano de 2017, calculado nos termos do artigo 3.º da Portaria n.º 420-B/2015, de 31 de dezembro, é de 6,85 euros/tonelada de CO(índice 2), sendo os valores do adicionamento sobre as emissões de CO(índice 2) a aplicar aos produtos abrangidos os seguintes
(ver documento original)
Artigo 3.º
Norma revogatória
É revogado o artigo 4.º da Portaria n.º 420-B/2015, de 31 de dezembro.
Artigo 4.º
Entrada em vigor
A presente portaria...
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