Decreto Legislativo Regional n.º 5/90/M, de 29 de Janeiro de 1990
Decreto Legislativo Regional n.º 5/90/M Taxas do imposto de consumo sobre os cigarros produzidos e consumidos na Região Autónoma da Madeira O Decreto Regulamentar Regional n.º 25/85/M, de 31 de Dezembro, adaptou o regime fiscal do tabaco às regras comunitárias, com salvaguarda das especificidades regionais existentes nesta área.
O Decreto-Lei n.º 444/86, de 31 de Dezembro, visou, entre outros objectivos, a uniformização do regime fiscal do tabaco, de forma a facilitar a sua aplicação pelos serviços administrativos e agentes económicos interessados.
Sendo o mesmo decreto-lei aplicável à Região, torna-se, no entanto, necessário proceder à sua regulamentação nos termos do seu artigo 9.º Assim: A Assembleia Legislativa Regional da Madeira, nos termos da alínea d) do n.º 1 do artigo 229.º da Constituição, da alínea c) do artigo 22.º do Decreto-Lei n.º 318-D/76, de 30 de Abril, e do artigo 9.º do Decreto-Lei n.º 444/86, de 31 de Dezembro, decreta o seguinte: Artigo 1.º As taxas do imposto de consumo sobre os cigarros produzidos e consumidos na Região Autónoma da Madeira são as constantes do...
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