Portaria n.º 243-A/2008, de 24 de Março de 2008
Portaria n. 243-A/2008
de 24 de Março
A Portaria n. 1295/2007, de 1 de Outubro, aprovou o modelo e a forma de aposiçáo da estampilha especial para tabaco manufacturado, bem como as regras relativas às formalidades a observar para a requisiçáo, fornecimento e controlo das estampilhas, nos termos, respectivamente, dos n.os 1 e 6 do artigo 93. do Código dos Impostos Especiais de Consumo (CIEC).
Concomitantemente, a referida portaria estabeleceu, ao abrigo do n. 7 do artigo 93. do CIEC, os períodos de comercializaçáo e venda ao público das embalagens de tabaco manufacturado, reduzindo progressivamente o respectivo prazo, de acordo com o ano económico da correspondente estampilha especial.
Revela -se oportuno, todavia, ajustar os prazos previstos nos n.os 27. e 28. da Portaria n. 1295/2007, de 1 de Outubro, às regras especiais de introduçáo no consumo prescritas pelo Decreto -Lei n. 307 -A/2007, de 31 de Agosto, assegurando, por outro lado, que os operadores económicos possam escoar os respectivos stocks.
Assim:
Considerando que importa adequar os prazos mencionados às contingências incidentes sobre a comercializaçáo de tabaco manufacturado, dotando -os de maior flexibilidade,
por forma a permitir a necessária adaptaçáo dos operadores económicos:
Manda o Governo, pelo Ministro de Estado e das Finanças, nos termos dos n.os 1, 6 e 7 do artigo 93. do Código dos Impostos Especiais de Consumo, aprovado pelo Decreto-Lei n. 566/99, de 22 de Dezembro, com a redacçáo dada pela Lei n. 67 -A/2007, de 31 de Dezembro, que os n.os 27. e 28. da Portaria n. 1295/2007, de 1 de Outubro, passam a ter a...
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