Lei n.º 56/77, de 04 de Agosto de 1977
Lei n.º 56/77 de 4 de Agosto Altera o artigo 43.º do Código da Contribuição Industrial A Assembleia da República decreta, nos termos da alínea d) do artigo 164.º, alínea o) do artigo 167.º e n.º 2 do artigo 169.º da Constituição, o seguinte: ARTIGO 1.º O artigo 43.º do Código da Contribuição Industrial passa a ter a seguinte redacção: Art. 43.º Os prejuízos verificados em determinado exercício serão deduzidos aos lucros tributáveis, havendo-os, de um ou mais dos cinco anos posteriores.
§ 1.º ........................................................................
§ 2.º Salvo nos casos de sucessão por morte, a dedução não aproveita ao contribuinte que substituir, por qualquer título, aquele que suportou o prejuízo.
ARTIGO 2.º O disposto no artigo 43.º do Código da Contribuição Industrial, na redacção que agora lhe é dada...
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