Decreto-Lei n.º 278/79, de 09 de Agosto de 1979
Decreto-Lei n.º 278/79 de 9 de Agosto O Governo decreta, nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição e ao abrigo da autorização legislativa concedida pelo artigo 22.º da Lei n.º 21-A/79, de 25 de Junho, o seguinte: Artigo 1.º O Ministro das Finanças e do Plano poderá conceder isenção total ou parcial do imposto de mais-valias nos casos de aumento de capital das sociedades anónimas, em comandita por acções, ou por quotas, realizado mediante a incorporação da reserva de reavaliação constituída nos termos do Decreto-Lei n.º 430/78, de 27 de Dezembro.
Art. 2.º - 1 - O benefício será requerido mediante apresentação da participação nos termos dos artigos 23.º e 24.º do Código do Imposto de Mais-Valias, devendo o requerimento indicar o montante da reserva a incorporar e a data ou datas da sua constituição, e ser acompanhado de cópias dos balanços e das contas de ganhos e perdas dos anos correspondentes, das actas das assembleias gerais em que foram aprovados e ainda dos mapas e documentos a que se refere o n.º 1 do artigo 9.º do citado decreto-lei, salvo se já tiverem sido apresentados juntamente com a declaração para efeitos da determinação do lucro tributável da contribuição industrial.
2 - O requerimento será informado pela Direcção-Geral das Contribuições e Impostos, devendo as inexactidões e omissões nele cometidas ou nos documentos referidos no número anterior ser punidas nos termos do artigo 48.º do Código do Imposto de Mais-Valias.
Art. 3.º O benefício referido no artigo 1.º apenas será reconhecido às empresas que cumpram as formalidades previstas...
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