Decreto-Lei n.º 67/93, de 10 de Março de 1993
Decreto-Lei n.° 67/93 de 10 de Março O presente decreto-lei vem dar execução às autorizações legislativas concedidas ao Governo pelo artigo 24.° da Lei n.° 30-C/92, de 28 de Dezembro, que aprova o Orçamento do Estado para 1993.
Assim, altera-se o artigo 41.° do Código do IRC no sentido de aplicar, na determinação da matéria colectável das sociedades de profissionais sujeitas ao regime de transparência fiscal, as limitações constantes do Código do IRS relativas à categoria B, no que concerne às despesas de utilização de viaturas ligeiras de passageiros ou mistas.
Insere-se esta medida no âmbito da prossecução do objectivo de neutralidade que preside ao regime de transparência fiscal, segundo o qual não deve ser tida em conta, para efeitos de tributação, a forma jurídica adoptada pelos sujeitos passivos no exercício da sua actividade.
Introduzem-se ainda algumas especificidades no apuramento do lucro tributável das empresas de despachantes oficiais, tendo em conta as consequências que a abolição de fronteiras teve na respectiva actividade.
Assim: No uso da autorização legislativa concedida pelas alíneas b), c) e d) do n.° 1 do artigo 24.° da Lei n.° 30-C/92, de 28 de Dezembro, e nos termos da alínea b) do n.° 1 do artigo 201.° da Constituição, o Governo decreta o seguinte: Artigo 1.° - 1 - O artigo 41.° do Código do IRC, aprovado pelo Decreto-Lei n.° 442-B/88, de 30 de Novembro, passa a ter a seguinte redacção: Artigo 41.° Encargos não dedutíveis para efeitos fiscais 1 - .......................................................................................................................
2 - Tratando-se de sociedades de profissionais sujeitas ao regime de transparência fiscal, é ainda aplicável aos encargos relacionados com a utilização de...
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