Portaria n.º 830/2005, de 16 de Setembro de 2005
Portaria n.º 830/2005 de 16 de Setembro O Decreto-Lei n.º 296/95, de 17 de Novembro, que estabelece regras relativas à transferência de resíduos, veio dar seguimento a determinadas obrigações dos Estados membros constantes do Regulamento (CE) n.º 259/93, do Conselho, de 1 de Fevereiro, relativo à fiscalização e controlo das transferências de resíduos à entrada, no interior e à saída da Comunidade.
A presente portaria dá cumprimento ao disposto no artigo 2.º do referido diploma legal, fixando os montantes das taxas a cobrar pelo Instituto dos Resíduos (INR) pela apreciação dos processos de notificação relativos ao movimento transfronteiriço de resíduos.
Assim: Ao abrigo do disposto no artigo 2.º do Decreto-Lei n.º 296/95, de 17 de Novembro: Manda o Governo, pelos Ministros de Estado e das Finanças e do Ambiente, do Ordenamento do Território e do Desenvolvimento Regional, o seguinte: 1.º Os montantes das taxas devidas pelo notificadores ao Instituto dos Resíduos (INR) para apreciação dos processos de notificação respeitantes ao movimento transfronteiriço de resíduos são calculados por aplicação da fórmula constante do anexo ao presente diploma e que dele faz parte integrante.
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O pagamento dos montantes calculados nos termos do número anterior é efectuado até 15 dias após a emissão da competente guia de receita do Estado.
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Por despacho do presidente do INR podem ser estabelecidas modalidades de pagamento através de meios electrónicos.
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Da aplicação da fórmula de cálculo referida no n.º 1.º não pode resultar a cobrança de um montante superior a (euro) 7140.
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Os valores a cobrar no âmbito desta portaria estão isentos do IVA, nos termos do n.º 2 do artigo 2.º do Código do Imposto sobre o Valor Acrescentado.
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