Portaria n.º 52/2012, de 02 de Março de 2012
MINISTÉRIO DAS FINANÇAS Portaria n.º 52/2012 de 2 de março O atual modelo de estampilha especial aplicável na se- lagem das bebidas espirituosas foi aprovado pela Portaria n.º 1631/2007, de 31 de dezembro, contendo, entre os elementos de especificação, a referência «Direção -Geral das Alfândegas e dos Impostos Especiais sobre o Consu- mo — DGAIEC». Com a criação da Autoridade Tributária e Aduaneira (AT), através do Decreto -Lei n.º 118/2011, de 15 de dezem- bro, torna -se necessário adequar o logótipo da estampilha especial à nova entidade, bem como os serviços compe- tentes para o seu fornecimento.
Assim: Manda o Governo, pelo Ministro de Estado e das Fi- nanças, nos termos do n.º 1 do artigo 86.º do Código dos Impostos Especiais de Consumo, aprovado pelo Decreto- -Lei n.º 73/2010, de 21 de junho, o seguinte: Artigo 1.º Alterações à Portaria n.º 1631/2007, de 31 de dezembro 1 — Os modelos de estampilha especial para a selagem das bebidas espirituosas constantes do anexo I da Portaria n.º 1631/2007, de 31 de dezembro, são alterados nos termos do anexo da presente portaria. 2 — O n.º 3 passa a ter a seguinte redação: «As estampilhas especiais são vendidas pela Imprensa Nacional -Casa da Moeda (INCM) à Autoridade Tributá- ria e Aduaneira (AT), cabendo à Direção de Serviços de Gestão de Recursos Financeiros da AT o fornecimento aos organismos referidos no número seguinte.» 3 — O n.º 11 passa a ter a seguinte redação: «Até ao dia 30 de setembro de cada ano ficam os operadores referidos no n.º 5 obrigados a comunicar, por via eletrónica, à Direção de Serviços de Gestão de Recursos Financeiros da AT, as quantidades anuais de estampilhas e respetivos modelos que preveem requisitar no ano seguinte.» Artigo 2.º Disposições transitórias A partir de 1 de abril do corrente ano, a Imprensa Nacional -Casa da Moeda (INCM) só pode fornecer as estampilhas especiais constantes do anexo da presente portaria.
Artigo 3.º Entrada em...
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