Portaria n.º 119-B/2015
ELI | https://data.dre.pt/eli/port/119-b/2015/04/30/p/dre/pt/html |
Data de publicação | 30 Abril 2015 |
Seção | Serie I |
Órgão | Ministério das Finanças |
Portaria n.º 119-B/2015
de 30 de abril
A Lei n.º 33/2015, de 27 de abril, procedeu à alteração do regime da contribuição extraordinária sobre o setor energético (CESE), alargando as suas incidências subjetiva e objetiva, de forma a abranger os comercializadores do Sistema Nacional de Gás Natural que detenham contratos de aprovisionamento de longo prazo em regime de take-or-pay, previstos no artigo 39.º-A do Decreto-Lei n.º 140/2006, de 26 de julho, alterado pelos Decretos-Leis n.os 65/2008, de 9 de abril, 66/2010, de 11 de junho, e 231/2012, de 26 de outubro.
Em consequência, deve ser alterada a Portaria n.º 208/2014, de 10 de outubro, que aprova a declaração de modelo oficial n.º 27, bem como as respetivas instruções de preenchimento, através da qual os sujeitos passivos efetuam a correspondente liquidação da contribuição extraordinária sobre o setor energético.
Assim:
Manda o Governo, pela Ministra de Estado e das Finanças, ao abrigo do n.º 1 do artigo 7.º do regime da contribuição extraordinária sobre o setor energético, aprovado pelo artigo 228.º da Lei n.º 83-C/2013, de 31 de dezembro, e alterado pelas Leis n.os 82-B/2014, de 31 de dezembro, e 33/2015, de 27 de abril, o seguinte:
Artigo único
Modelo de declaração
É aprovada a nova declaração de modelo oficial...
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