Despacho normativo n.º 192-A/80, de 02 de Julho de 1980
Despacho Normativo n.º 192-A/80 A elevação das taxas do imposto de consumo sobre o tabaco, determinada pelo Decreto-Lei n.º 200-D/80, de 24 de Junho, impõe a revisão dos preços de venda ao público desse produto.
Àquela circunstância de natureza fiscal acresce a conveniência de assegurar, através da nova composição do preço de venda ao público, a manutenção quer das receitas do produtor quer da margem de distribuição.
Assim, nos termos do artigo 36.º do Decreto-Lei n.º 149-A/78, de 19 de Junho, estabelece-se o seguinte: 1 - O tabaco produzido no continente para consumo neste território terá os preços que constam do mapa anexo.
2 - Os revendedores grossistas de tabaco picado ou de cigarros produzidos e consumidos no continente terão direito ao desconto de 9% sobre o preço de venda ao público.
3 - Do desconto referido no número anterior o revendedor grossista arrecadará 2,5%, concedendo ao retalhista 6,5% sobre o preço de venda ao público.
4 - Qualquer entidade poderá abastecer-se directamente nas fábricas do continente, com exclusão de marcas...
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