Decreto-Lei n.º 7/87, de 06 de Janeiro de 1987
Decreto-Lei n.º 7/87 de 6 de Janeiro Constituem receitas de algumas juntas autónomas dos portos o produto de impostos que incidem sobre as mercadorias que utilizam os respectivos portos.
Estas receitas, que não correspondem a serviços prestados pelo porto, discriminam, em alguns casos, entre as mercadorias importadas e as mercadorias exportadas, bem como, noutros casos, impõem uma discriminação entre os vários portos nacionais, retirando-lhes competitividade.
Impõe-se, por isso, a sua eliminação, não só porque tais receitas não tem qualquer justificação económica, mas ainda por razões decorrentes da adesão do nosso país às Comunidades Europeias.
Tal o objectivo do presente diploma, que visa revogar a aplicação de uma sobretaxa, actualmente de 2$00 em cada tonelada de mercadorias importadas e exportadas pela barra de Viana, bem como as disposições que possibilitem a cobrança de 1% ad valorem sobre as mercadorias importadas pelos portos algarvios e ainda o imposto de 0,75% sobre o valor das embarcações construídas na margem da ria de Aveiro disposição discriminatória, que onera os estaleiros locais, retirando-lhes competitividade, face a outros estaleiros nacionais.
Nestes termos: No uso da autorização legislativa conferida pelo artigo 1.º da Lei n.º 40/86, de 22 de Setembro: O Governo decreta, nos...
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