Resolução da Assembleia da República n.º 40/2013, de 03 de Abril de 2013
Resolução da Assembleia da República n.º 40/2013 Recomenda ao Governo que determine uma clarificação por parte da Autoridade Tributária e Aduaneira quanto ao regime de isenção do IVA aplicável à cobrança e gestão de direitos de autor e atividades conexas.
A Assembleia da República resolve, nos termos do n.º 5 do artigo 166.º da Constituição, recomendar ao Governo que: 1 — Determine uma clarificação por parte da Autori- dade Tributária e Aduaneira quanto ao regime de isenção do IVA aplicável à cobrança e gestão de direitos de autor e atividades conexas, com referência aos exercícios ante- riores à vigência do Orçamento do Estado de 2012. 2 — No âmbito das suas atribuições e no uso das com- petências hierárquicas previstas na lei geral tributária e no Código de Procedimento e de Processo Tributário, o Ministro das Finanças proceda à suspensão das ações inspetivas e de quaisquer outros procedimentos iniciados pela administração tributária, relacionados com a inter- pretação fiscal...
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