Portaria n.º 282/2014 - Diário da República n.º 251/2014, Série I de 2014-12-30
Portaria n.º 282/2014
de 30 de dezembro
Através do Decreto -Lei n.º 162/2014, de 31 de outubro, o Governo aprovou o novo Código Fiscal do Investimento.
O regime de benefícios fiscais aprovado pelo Código Fiscal do Investimento aplica -se a projetos de investimento produtivo cujo objeto esteja compreendido nas atividades económicas previstas no n.º 2 do artigo 2.º
O n.º 3 do mesmo artigo estabelece que, por portaria conjunta dos membros do Governo responsáveis pelas áreas da economia e das finanças, são definidos os códigos de atividade económica (CAE) correspondentes a essas atividades.
Atendendo à necessidade de observar as normas e demais atos emanados das instituições, órgãos e organismos da União Europeia em matéria de auxílios estatais, nomeadamente as Orientações relativas aos auxílios estatais com finalidade regional para 2014 -2020, publicadas no Jornal Oficial da União Europeia n.º C 209/1, de 27 de julho de 2013 e o Regulamento (UE) n.º 651/2014, de 16 de junho de 2014, que aprovou o Regulamento Geral de Isenção por Categoria, publicado no Jornal Oficial da União Europeia n.º C 187/1, de 26 de junho de 2014, são também definidos na presente portaria os setores de...
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