Decreto-Lei n.º 273/88, de 03 de Agosto de 1988
Decreto-Lei n.º 273/88 de 3 de Agosto Os benefícios fiscais consagrados no presente diploma, em ligação com medidas de outra natureza já tomadas pelo Governo, visam essencialmente a dinamização do mercado de capitais.
Assim: No uso da autorização legislativa concedida pelo artigo 1.º da Lei n.º 75/88, de 21 de Junho, e nos termos das alíneas a) e b) do n.º 1 do artigo 201.º da Constituição, o Governo decreta o seguinte: Artigo 1.º Ficam isentas do imposto do selo a que se referem os artigos 120-A e 141 da respectiva Tabela Geral: a) As operações sobre valores mobiliários efectuadas em sessões da bolsa; b) As mesmas operações efectuadas fora da bolsa, desde que sejam sobre obrigações ou títulos equiparados e algum dos intervenientes seja uma instituição de crédito ou parabancária; c) As operações de reporte que consistam na compra de títulos de crédito e revenda simultânea dos mesmos a prazo, desde que a compra e a revenda sejam feitas à mesma entidade e se verifiquem, cumulativamente, as seguintescondições: 1) O comprador-revendedor seja pessoa singular ou colectiva colectada em contribuição industrial pelo exercício da respectiva actividade; 2) O vendedor-recomprador seja uma instituição de crédito ou parabancária.
Art. 2.º - 1 - O disposto no artigo anterior aplica-se às operações efectuadas desde 1 de Janeiro de...
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