Portaria n.º 385-I/2017
Coming into Force | 01 Janeiro 2018 |
Section | Serie I |
Data de publicação | 29 Dezembro 2017 |
Órgão | Finanças e Economia |
Portaria n.º 385-I/2017
de 29 de dezembro
No Orçamento do Estado para 2018 seguiu-se uma política de estabilização ao nível da tributação indireta, procedendo-se a uma mera atualização de taxas no que respeita aos impostos especiais de consumo, que foi efetuada tendo por referência o valor da inflação previsto.
Nos termos do n.º 1 do artigo 92.º do Código dos Impostos Especiais de Consumo, aprovado pelo Decreto-Lei n.º 73/2010, de 21 de junho, a taxa unitária do Imposto sobre os Produtos Petrolíferos e Energéticos (ISP) aplicável à gasolina sem chumbo e ao gasóleo rodoviário, é fixada, para o continente, por portaria dos membros do Governo responsáveis pelas áreas das finanças e da economia.
Importa, pois, proceder à atualização, ao nível da inflação, do valor das taxas de ISP a aplicar no ano de 2018 a estes produtos, em linha com o Orçamento do Estado.
Nestes termos:
Manda o Governo, pelos Ministros das Finanças e da Economia, o seguinte:
Artigo 1.º
Objeto
A presente portaria atualiza o valor da taxa unitária do imposto sobre os produtos petrolíferos e energéticos aplicável no continente à gasolina sem chumbo e ao gasóleo rodoviário.
Artigo 2.º
Atualização da taxa do imposto sobre os produtos petrolíferos e energéticos
1 - A taxa do imposto sobre os produtos petrolíferos e energéticos (ISP) aplicáveis à gasolina com teor de chumbo igual ou inferior a 0,013 g por litro, classificada pelos códigos NC 2710 11 41 a 2710 11 49, é de (euro) 556,64 por 1000 l.
2 - A taxa do ISP aplicável ao gasóleo, classificado pelos códigos NC 2710 19 41 a 2710 19 49, é de (euro) 343,15 por 1000 l.
Artigo 3.º
Norma revogatória
É revogada a Portaria n.º 345-C/2016, de 30 de dezembro.
Artigo 4.º
Entrada em vigor
A presente portaria...
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