Decreto-Lei n.º 71/88, de 09 de Março de 1988
Decreto-Lei n.º 71/88 de 9 de Março Através do Decreto-Lei n.º 342/85, de 22 de Agosto, posteriormente alterado pela Lei n.º 3/86, de 7 de Fevereiro, e pelo Decreto-Lei n.º 183/87, de 21 de Abril, foi criado um imposto especial sobre o consumo de certas bebidas alcoólicas, calculado em função do álcool puro nelas contido, de taxa variável consoante a espécie de bebidas.
Dentro do objectivo do Governo de introduzir medidas restritivas aos consumos não essenciais à generalidade da população, procede-se, pelo presente diploma, ao necessário ajustamento dos quantitativos fixados naquele último diploma, ao mesmo tempo que se avança no sentido da realização de um mais elevado grau de justiça fiscal, corrigindo-se assim distorções de concorrência que se vinham manifestando.
Assim: No uso da autorização legislativa conferida pelo artigo 40.º da Lei n.º 2/88, de 26 de Janeiro, o Governo decreta, nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º O artigo 2.º do Decreto-Lei n.º 342/85, de 22 de Agosto, com a redacção dada pelo n.º 1 do artigo 7.º da Lei n.º...
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