Portaria n.º 99/2011, de 11 de Março de 2011
MINISTÉRIOS DAS FINANÇAS E DA ADMINISTRAÇÃO PÚBLICA E DA ECONOMIA, DA INOVAÇÃO E DO DESENVOLVIMENTO Portaria n.º 99/2011 de 11 de Março A Directiva n.º 2003/96/CE, do Conselho, de 27 de Ou- tubro, que reestrutura o quadro comunitário de tributação dos produtos energéticos e da electricidade, prevê níveis mínimos de tributação aplicáveis aos carburantes a partir de 1 de Janeiro de 2004 e de 1 de Janeiro de 2010, os quais assumem carácter vinculativo para todos os Estados mem- bros, no âmbito da política comunitária de aproximação das taxas do imposto especial de consumo de produtos energéticos e da electricidade.
A partir de 1 de Janeiro de 2010, o nível mínimo de tributação aplicável ao querosene carburante, vulgar- mente designado por petróleo e classificado pelos códi- gos NC 2710 19 21 e 2710 19 25, é de € 330/1000 l, pelo que se torna imperativo proceder à alteração da taxa de imposto sobre os produtos petrolíferos e energéticos (ISP) em vigor, por força da Portaria n.º 510/2005, de 9 de Junho, de modo a respeitar o disposto no artigo 7.º da Directiva n.º 2003/96/CE. Por outro lado, dando continuidade ao processo de harmonização progressiva da taxa de ISP aplicável ao gasóleo de aquecimento com o nível de tributação do ga- sóleo rodoviário, consubstanciado com a publicação das Portarias n. os 211/2007, de 22 de Fevereiro, 16 -C/2008, de 9 de Janeiro, e 653/2010, de 11 de Agosto, medida que decorre do Programa Nacional para as Alterações Climáti- cas (PNAC 2006), aprovado pela Resolução do Conselho de Ministros n.º 104/2006, de 23 de Agosto, que deverá atingir o pleno em 2014, importa alterar igualmente a taxa do ISP aplicável ao gasóleo de aquecimento.
Nestes termos: Manda o Governo, pelos Ministros de Estado e das Finanças e da Economia, da Inovação e do Desenvolvi- mento, em...
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