Decreto-Lei n.º 201/82, de 21 de Maio de 1982
Decreto-Lei n.º 201/82 de 21 de Maio O Decreto-Lei n.º 204-A/80, de 28 de Junho, introduziu profundas alterações na Pauta de Importação, através, designadamente, da conversão da tributação específica incidente sobre a generalidade das mercadorias abrangidas nos capítulos 25 a 99 na correspondente tributação ad valorem.
Com o presente diploma conclui-se a tarefa então encetada, mediante a conversão da generalidade das taxas específicas dos primeiros vinte e três capítulos da Pauta de Importação em direitos ad valorem. A mercadoria abrangida no capítulo 24 da referida Pauta (tabaco) está sujeita ao regime tributário especial definido no Decreto-Lei n.º 149-A/78, de 19 de Junho, pelo que não se procedeu à respectiva conversão da tributação específica que sobre ela incide.
A fundamentação aduzida no preâmbulo do primeiro decreto-lei acima referenciado, mantendo-se, a fortiori, integralmente válida, dispensa argumentos adicionais para justificar a tarefa em apreço, cuja conclusão vem permitir que o País passe a dispor, doravante, de uma Pauta de Importação praticamente assente na tributação ad valorem e reunindo condições mais propícias para a consecução de uma adequada adaptação à estrutura da Pauta Aduaneira Comum vigente na Comunidade EconómicaEuropeia.
Note-se, para finalizar, que as alterações introduzidas pelo presente diploma não são aplicáveis às concessões pautais feitas no âmbito do Acordo Geral sobre Pautas Aduaneiras e Comércio (GATT) e aos acordos preferenciais firmados, e bem assim a outras concessões pautais estabelecidas em legislação avulsa.
Assim: Usando da autorização conferida pela alínea b) do artigo 22.º da Lei n.º 40/81, de 31 de Dezembro, o Governo decreta, nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º As taxas específicas relativas aos artigos pautais constantes do anexo 1 são substituídas pelas correspondentes taxas ad valorem no mesmo...
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