Portaria n.º 44/2011, de 26 de Janeiro de 2011
Portaria n. 44/2011
de 26 de Janeiro
A Lei n. 55 -A/2010, de 31 de Dezembro, que aprovou o Orçamento do Estado para 2011, introduziu, através do seu artigo 113., uma nova redacçáo no artigo 11. do Código do Imposto sobre Veículos (ISV), aprovado pela Lei n. 22 -A/2007, de 29 de Junho, prevendo a aplicaçáo de uma taxa a ser fixada por portaria do membro do Governo responsável pela área das Finanças, para o caso
das admissóes definitivas de veículos usados no território nacional, cujos proprietários náo concordem com a liquidaçáo provisória do imposto apurado de acordo com as percentagens de reduçáo de ISV por anos de uso legalmente estabelecidas. A sujeiçáo à referida taxa pressupóe que os sujeitos passivos proprietários dos veículos usados optaram pela aplicabilidade da fórmula de cálculo e pelo procedimento de avaliaçáo do veículo previstos no n. 3 do artigo 11. do Código do ISV, dando início a um processo mais complexo, que implica uma afectaçáo adicional de recursos humanos e um dispêndio de tempo nas operaçóes de avaliaçáo muito superior ao resultante do cálculo automático do imposto efectuado pelo Sistema de Fiscalidade Automóvel.
Assim:
Manda o Governo, pelo Ministro de Estado e das Finanças, ao abrigo do n. 3 do artigo 11. do Código do ISV, aprovado pela Lei n. 22 -A/2007, de 29 de Junho, com as alteraçóes introduzidas pela Lei n. 55 -A/2010, de 31 de Dezembro, o seguinte:
Artigo 1.
Objecto
A presente portaria fixa as taxas a aplicar nos processos de regularizaçáo de veículos tributáveis usados no território nacional, sempre que os interessados solicitem a aplicabili-dade da fórmula de cálculo prevista no n. 3 do artigo 11. do Código do Imposto sobre Veículos (Código do ISV).
Artigo 2.
Ta...
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