Decreto-Lei n.º 75/88, de 09 de Março de 1988
Decreto-Lei n.º 75/88 de 9 de Março Considerando que subsistem as razões que levaram à criação, pelo artigo 33.º do Decreto-Lei n.º 119-A/83, de 28 de Fevereiro, do imposto extraordinário sobre os lucros, mantém-se o mesmo em relação aos lucros de 1987, mas com a taxa desagravada para 2,5%.
Assim: No uso da autorização legislativa conferida pelo artigo 56.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. - 1 - Mantém-se em vigor, relativamente aos rendimentos colectáveis respeitantes ao ano de 1987, o imposto extraordinário criado pelo artigo 33.º do Decreto-Lei n.º 119-A/83, de 28 de Fevereiro, e regulamentado pelo Decreto Regulamentar n.º 66/83, de 13 de Julho.
2 - O regime do imposto é o que resulta do artigo 33.º daquele decreto-lei, com as seguintes adaptações: a) Para efeitos do n.º 1 daquele artigo, os rendimentos colectáveis são os respeitantes ao ano de 1987; b) A taxa referida no n.º 4 do mesmo artigo é reduzida para 2,5%.
3 - Na liquidação e cobrança deste imposto serão observadas as disposições do Decreto Regulamentar n.º 66/83, de 13 de Julho, com a redacção que lhe foi dada pelo Decreto Regulamentar n.º 31/84, de 9 de Abril, com as seguintes...
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