Decreto-Lei n.º 202/95, de 03 de Agosto de 1995
Decreto-Lei n.° 202/95 de 3 de Agosto O presente diploma transpõe para a ordem jurídica interna a Directiva n.° 94/4/CE, do Conselho, de 14 de Fevereiro de 1994, que aumenta os limites de isenção de imposto sobre o valor acrescentado e de impostos especiais de consumo aplicáveis às mercadorias contidas na bagagem dos viajantes provenientes de países terceiros e os valores limite das aquisições isentas de impostos efectuadas nos balcões de venda e a bordo de aviões e navios durante viagens intracomunitárias.
Assim: No uso da autorização legislativa concedida pelo n.° 2 do artigo 43.° da Lei n.° 39-B/94, de 27 de Dezembro, e nos termos da alínea b) do n.° 1 do artigo 201.° da Constituição, o Governo decreta o seguinte: Artigo 1. ° O artigo 1.° do Decreto-Lei n.° 179/88, de 19 de Maio, passa a ter a seguinte redacção: Artigo 1.° - 1 -.....................................................................................................
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O seu valor global, impostos incluídos, não exceda 34 000$ por viajante.
2 - O limite da isenção previsto na alínea b) do número anterior é reduzido para o montante de 18 000$, com impostos incluídos, relativamente aos viajantes de idade inferior a 15 anos.
Art. 2.° O artigo 7.° do Decreto-Lei n.° 295/87, de 31 de Julho, passa a ter a seguinte redacção...
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