Lei n.º 3/92, de 04 de Abril de 1992
Lei n.º 3/92 de 4 de Abril Autoriza o Governo a legislar em matéria fiscal no sentido de isentar de imposto municipal de sisa e de imposto do selo algumas providências adoptadas no processo especial da recuperação de empresas regulado pelo Decreto-Lei n.º 177/86, de 2 de Julho.
A Assembleia da República decreta, nos termos dos artigos 164.º, alínea e), 168.º, n.º 1, alínea i), e 169.º, n.º 3, da Constituição, o seguinte: Artigo 1.º Objecto e extensão 1 - É concedida ao Governo autorização legislativa para isentar de imposto municipal de sisa as seguintes transmissões, que sejam efectuadas em execução de providências de recuperação adoptadas no processo especial de recuperação de empresas instituído pelo Decreto-Lei n.º 177/86, de 2 de Julho: a) As transmissões destinadas à constituição de sociedade deliberada por acordo de credores, nos termos dos n.os 2 e 3 do seu artigo 28.º e à realização do seu capital social; b) As transmissões destinadas à realização do aumento do capital da sociedade, deliberada nos termos da alínea a) do n.º 2 do seu artigo 3.º; c) As transmissões por força das dações em cumprimento ou cessões de bens aos credores, deliberadas nos termos da alíneas f) do n.º 2 do seu artigo 3.º; d) As transmissões decorrentes da venda, permuta ou cessão de elementos do activo da empresa a recuperar, ou da autonomização jurídica dos seus estabelecimentos, nos termos das alíneas g) e i) do n.º 2 do seu artigo 3.º; e) As transmissões decorrentes da cedência a terceiros de participações representativas da totalidade ou de parte do capital da sociedade, nos termos da alínea e) do n.º 2 do seu artigo 3.º 2 - É concedida ao Governo autorização legislativa para isentar de imposto do selo as seguintes operações que a ele se achem sujeitas, efectuadas em execução de providências de recuperação adoptadas no processo especial de recuperação de empresas, instituído pelo Decreto-Lei n.º 177/86, de 2 de Julho: a) A constituição das sociedades a que se referem os seus artigos 26.º e...
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