Decreto-Lei n.º 454/88, de 13 de Dezembro de 1988
Decreto-Lei n.º 454/88 de 13 de Dezembro A política de rendimentos e preços tem desempenhado em Portugal um papel da maior importância na conjugação, sempre difícil, dos objectivos de mais produção, investimento e emprego, como menos inflação e controle das contasexternas.
Assenta, porém, aquela componente da política macroeconómica no pressuposto de que há tendencial convergência entre os comportamentos microeconómicos a nível das empresas e os referenciais ou directrizes traçados ao nível macroeconómico, requerendo, em particular, que as empresas com posição determinante ou estratégica na formação de preços não assumam uma gestão de carácter inflacionário.
Teria pouco sentido que, por um lado, se estivesse a conceder benefícios financeiros a uma empresa e, por outro lado, se estivesse a assistir a evitáveis decisões de preços em oposição às orientações fundamentais da política macroeconómica. Assim, sem que se ponha em causa a racionalidade do mercado e as legítimas motivações empresariais, afigura-se razoável, no domínio de uma política de rendimentos de base acentuadamente persuasiva, considerar, como requisito de acesso à efectiva atribuição de incentivos financeiros, que as empresas beneficiárias se abstenham de induzir altas de preços, reservando-se o Governo o direito de recusar ou cancelar a concessão de ajudas financeiras se, por mero arbítrio e em exclusivo proveito próprio, a empresa administrar os seus preços acima da trajectória que se revele a mais adequada às metas de desinflação do País.
Em analogia com o disposto no presente diploma, procurar-se-á estabelecer um regime homólogo no quadro do Estatuto dos Benefícios Fiscais que se encontra em fase de preparação final.
Assim: Nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, o Governo decreta o seguinte: Artigo 1.º Incentivos financeiros A atribuição de incentivos financeiros a empresas de qualquer sector de actividade, quaisquer que sejam a origem ou a natureza de tais incentivos e o diploma que os consagra, pode, por decisão dos Ministros das Finanças, do Comércio e Turismo e da tutela, ficar dependente da comprovação, fundamentada pela empresa, de que a sua gestão de preços não está a ser geradora de injustificáveis tensões inflacionárias no mercado interno.
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