Lei n.º 7/78, de 22 de Fevereiro de 1978
Lei n.º 7/78 de 22 de Fevereiro Ajusta a lei fiscal a algumas situações especiais advindas da descolonização A Assembleia da República decreta, nos termos dos artigos 164.º, alínea d), e 169.º, n.º 2, da Constituição, o seguinte: ARTIGO ÚNICO 1 - Os regimes estabelecidos no artigo 42.º do Código da Contribuição Industrial e no n.º 1.º do artigo 10.º do Código do Imposto de Capitais continuam a ser aplicáveis aos rendimentos recebidos até 31 de Dezembro de 1980 e provenientes dos títulos emitidos por sociedades com sede nos países que foram antigas colónias portuguesas e de participações no capital de sociedades com sede nesses países que à data da aquisição pela sociedade sua possuidora tinham a classificação de nacionais.
2 - Serão anuladas as contribuições e impostos liquidados a mais à data da publicação deste diploma por virtude de as sociedades e de os títulos terem deixado de ser nacionais.
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