Decreto-Lei n.º 27/97, de 23 de Janeiro de 1997
Decreto-Lei n.º 27/97 de 23 de Janeiro As contribuições especiais criadas pelos Decretos-Leis n.º 51/95, de 20 de Março, e 54/95, de 22 de Março, incidem sobre o aumento de valor de prédios rústicos ou de terrenos para construção situados em zonas valorizadas pela construção da nova ponte sobre o rio Tejo e pela realização da Exposição Internacional de Lisboa de 1998.
Considerando que sobre as mesmas realidades podem recair encargos de mais-valia, impõe-se evitar a sobreposição de tributação em sede de tais encargos, bem como de outra contribuição especial.
Foi ouvida a Associação Nacional de Municípios Portugueses.
Assim: No uso da autorização legislativa concedida pelo n.º 4 do artigo 32.º da Lei n.º 10-B/96, de 23 de Março, e nos termos das alíneas a) e b) do n.º 1 do artigo 201.º da Constituição, o Governo decreta o seguinte: Artigo 1.º É aditado ao Decreto-Lei n.º 51/95, de 20 de Março, o artigo 6.º, com a seguinte redacção: 'Artigo 6.º 1 - Sobre as áreas abrangidas pela contribuição especial criada nos termos do presente diploma não incidirá qualquer encargo de mais-valia ou qualquer outra contribuição especial.
2 - O disposto no número anterior produz efeitos a partir da data da entrada em vigor do Regulamento da...
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