Portaria n.º 965/85, de 31 de Dezembro de 1985
Portaria n.º 965/85 de 31 de Dezembro Considerando que o regime de preços das prestações de serviços de telecomunicações e transportes consta de tarifários fixados pelo Governo, importa regulamentar, quanto àquelas operações, a sua sujeição ao imposto sobre o valor acrescentado (IVA).
Assim: Manda o Governo da República Portuguesa, pelos Ministros das Finanças, da Indústria e Comércio e das Obras Públicas, Transportes e Comunicações, nos termos e em execução do disposto no artigo 4.º do Decreto-Lei n.º 394-B/84, de 26 de Dezembro, o seguinte: 1.º Os preços dos serviços prestados no âmbito das telecomunicações e transportes cujo regime dependa de prévia fixação por parte do Governo terão o IVA incluído.
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A presente portaria entra em vigor simultaneamente com o Código do Imposto sobre o Valor Acrescentado, aprovado pelo Decreto-Lei n.º...
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