Decreto-Lei n.º 72/88, de 09 de Março de 1988
Decreto-Lei n.º 72/88 de 9 de Março Pelo Decreto-Lei n.º 67/87, de 9 de Fevereiro, foram concedidos às sociedades de capital de risco determinados benefícios fiscais, benefícios que o Decreto-Lei n.º 124/87, de 17 de Março, veio ampliar por forma significativa.
Todavia, o regime fiscal instituído pelo primeiro dos diplomas citados ficou circunscrito às sociedades que se constituíssem até 31 de Dezembro de 1987.
Considerando que importa manter os incentivos à constituição desse tipo de sociedades pelo manifesto interesse de que se revestem para a economia nacional, prorroga-se a vigência daquele regime fiscal, com exclusão da isenção do imposto do selo, até 31 de Dezembro de 1988.
Assim: No uso da autorização conferida pelo n.º 1 do artigo 47.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 único. É...
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