Portaria n.º 200/2016
Coming into Force | 22 Julho 2016 |
Section | Serie I |
Data de publicação | 21 Julho 2016 |
Órgão | Finanças |
Portaria n.º 200/2016
de 21 de julho
O Código dos Impostos Especiais de Consumo prevê regras especiais de introdução no consumo de tabaco manufaturado entre os dias 1 de setembro e 31 de dezembro de cada ano civil, tendo em vista garantir uma maior transparência no mercado e limitar o planeamento fiscal agressivo, através da antecipação do pagamento do imposto sobre o tabaco antes do período normal de entrada em vigor da Lei do Orçamento do Estado.
Através da presente portaria, mantêm-se as regras de condicionamento das introduções no consumo de tabaco manufaturado que vigoram desde a entrada em vigor do Código dos Impostos Especiais de Consumo e cujo âmbito foi alargado pela Lei n.º 82-B/2014, de 31 de dezembro.
Nestes termos:
Manda o Governo, pelo Secretário de Estado dos Assuntos Fiscais, ao abrigo do artigo 106.º do Código dos Impostos Especiais de Consumo, aprovado pelo Decreto-Lei n.º 73/2010, de 21 de junho, na redação dada pela Lei n.º 7-A/2016, de 30 de março, o seguinte:
Artigo 1.º
Objeto
A presente portaria determina o fator de majoração aplicável à quantidade média mensal do tabaco manufaturado introduzido no consumo para efeitos das regras de condicionamento previstas no artigo 106.º do Código dos Impostos Especiais de Consumo.
Artigo 2.º
Condicionamento
No período entre o dia 1 de setembro e o dia 31 de dezembro de cada ano civil, as introduções no consumo de tabaco manufaturado efetuadas mensalmente, por cada operador económico, não podem exceder os limites quantitativos, decorrentes da...
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