Despacho normativo n.º 145/80, de 29 de Abril de 1980
Despacho Normativo n.º 145/80 A aplicação às sociedades por quotas e outras entidades dos princípios gerais estabelecidos pelo Decreto-Lei n.º 528/76, de 7 de Junho, para fixação dos valores de indemnizações, a que se refere o artigo 8.º da Lei n.º 80/77, de 26 de Outubro, exige especiais preocupações, quer no que respeita à determinação do património líquido de cada empresa feita após cuidadosa análise dos critérios valorimétricos utilizados na feitura do balanço de gestão à data de referência, quer em relação ao valor da rendibilidade, o qual também obriga a correcções nos elementos sobre que deve basear-se o seu cálculo.
Não estando estas empresas obrigadas a disciplina imperativa de apresentação pública de contas anuais, nem estas contas normalmente sujeitas a qualquer regime de fiscalização, foram muitas delas surpreendidas pela nacionalização sem possuírem escrita comercial devidamente organizada; outras procederam à preparação dos documentos de apresentação de contas, mas apenas uma análise mais profunda das respectivas soluções contabilísticas poderá permitir que sejam introduzidas as correcções consideradas necessárias e recolhidos os elementos base de cálculo com um mínimo de segurança e de respeito pelas regras técnicas que um trabalho desta natureza deve respeitar, o qual, aliás, se encontra em fase adiantada de preparação.
Está, porém, o Governo empenhado em cumprir, o mais extensamente possível, a legislação em vigor, sem prejuízo da segurança e das precauções que o carácter melindroso dos interesses envolvidos exige.
Face ao que antecede, e dando cumprimento ao disposto no n.º 1 do artigo 9.º da Lei n.º 80/77, de 26 de Outubro, e na sequência dos Despachos Normativos n.º 331/78, de 10 de Novembro, e n.º 112/79, de...
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