Decreto-Lei n.º 67/87, de 09 de Fevereiro de 1987
Decreto-Lei n.º 67/87 de 9 de Fevereiro Considerando a relevante contribuição que poderá resultar da actuação das sociedades de capital de risco para o revigoramento do tecido empresarial do País, o Governo estabeleceu, através do Decreto-Lei n.º 17/86, de 5 de Fevereiro, o regime jurídico daquelas sociedades.
O artigo 14.º daquele diploma prevê, em consonância, aliás, com o Programa do Governo, que às sociedades de capital de risco sejam concedidos benefícios fiscais.
Para o efeito, o Governo solicitou e obteve da Assembleia da República autorização legislativa, que ficou consagrada no artigo 46.º da Lei n.º 9/86, de 30 de Abril.
Assim, no uso da mencionada autorização, o Governo decreta, nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º As sociedades de capital de risco que venham a ser constituídas até 31 de Dezembro de 1987 gozam da isenção do imposto do selo devido no acto da sua constituição.
Art. 2.º As sociedades de capital de risco referidas no artigo anterior estão isentas de quaisquer impostos incidentes sobre os rendimentos e sobre as mais-valias, bem como de quaisquer taxas, quer estaduais, quer locais, durante o ano da sua constituição e nos três anos seguintes.
Art. 3.º - 1 - Decorrido o período referido no artigo anterior, é aplicável às mesmas sociedades o regime fiscal estabelecido na alínea b) do artigo 42.º do Código da Contribuição Industrial, no n.º 1 do artigo 10.º do Código do Imposto de Capitais e no artigo 6.º do Código do Imposto de Mais-Valias para as sociedades cuja actividade consista na mera gestão de uma carteira de títulos.
2 - O regime fiscal definido no número anterior é...
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