Decreto-Lei n.º 186/94, de 05 de Julho de 1994
Decreto-Lei n.° 186/94 de 5 de Julho O Código do Mercado de Valores Mobiliários, aprovado pelo Decreto-Lei n.° 142-A/91, de 10 de Abril, prevê três tipos de mercados secundários de valores mobiliários, a saber: as bolsas de valores, o mercado de balcão e os mercados especiais.
Estes mercados especiais são criados por portaria do Ministro das Finanças, ouvido o Conselho Nacional do Mercado de Valores Mobiliários, sob proposta ou com audiência prévia da CMVM, e deverão regulamentar-se de acordo com os princípios estabelecidos naquele Código para as bolsas de valores e para o mercado de balcão em tudo o que for compatível com as suas características específicas.
As condições de funcionamento de tais mercados são assim fixadas, em conformidade com as características específicas, pelo Ministro das Finanças.
A compreensível flexibilidade do regime legal encontra, porém, um obstáculo no n.° 4 do artigo 408.° do Código, no qual se prescrevem as taxas, e respectivo regime, aplicáveis às operações que se efectuarem em mercados especiais.
Ora, as taxas aplicáveis às operações representam condições muito relevantes do funcionamento dos mercados especiais, a serem determinadas em conformidade com as características específicas destes, pelo que devem ser também fixadas pelo Ministro das Finanças ao criar o mercado especial em causa.
Assim: Nos termos da alínea a) do n.° 1 do artigo 201.° da Constituição, o Governo decreta o seguinte: Artigo 1.° O artigo 408.° do Código do Mercado de Valores Mobiliários, aprovado pelo Decreto-Lei n.° 142-A/91, de 10 de Abril, passa a ter a seguinte redacção: Artigo408.° Taxa sobre operações fora de bolsa 1 - ......................................................................................................................
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