Decreto-Lei n.º 36/93, de 13 de Fevereiro de 1993
Decreto-Lei n.° 36/93 de 13 de Fevereiro No decurso do processo de reprivatizações iniciado em 1989 uma das principais preocupações do Governo tem sido a qualidade do processo de avaliação das empresas que têm sido vendidas.
Existem, no entanto, situações cuja correcta quantificação é praticamente impossível definir com rigor no momento da avaliação. Exemplos destas situações são as correcções que a administração fiscal vem a introduzir na liquidação de impostos relativos a anos transactos. Pela própria natureza destes processos, estas alterações não podem ser consideradas no processo de avaliação embora tenham um impacte directo no real valor da empresa.
Assim, entende o Governo que se justifica, em nome da salvaguarda da transparência do processo de reprivatizações, que estas situações sejam acauteladas por forma a garantir a validade da avaliação efectuada.
É neste contexto que o presente diploma vem estabelecer o princípio da responsabilidade do Estado perante eventuais dívidas de empresas privatizadas à administração fiscal, quando essas dívidas resultem de liquidações relativas a períodos anteriores à reprivatização e não tenham sido consideradas no respectivo processo de avaliação.
Assim: Nos termos da alínea a) do n.° 1 do artigo 201.° da Constituição, o Governo decreta o seguinte: Artigo 1.° O artigo 3.° do Decreto-Lei n.° 453/88, de 13 de Dezembro, com as alterações introduzidas pelo artigo 1.° do Decreto-Lei n.° 324/90, de 19 de Outubro, passa a ter a seguinte redacção: Artigo 3.° [...] 1 - .......................................................................................................................
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