Portaria n.º 718/96, de 10 de Dezembro de 1996
Portaria n.º 718/96 de 10 de Dezembro O Decreto-Lei n.º 83/92, de 7 de Maio, procedeu à definição do regime aplicável às taxas incidentes sobre o vinho do Porto, bem como sobre a aguardente vínica aplicada no seu benefício, tendo ainda determinado que o produto da taxa incidente sobre a aguardente seria repartido entre o Instituto do Vinho do Porto (IVP) e a Casa do Douro (CD), na razão de uma percentagem a fixar anualmente por portaria do Ministério da Agricultura, mediante proposta daquele Instituto.
Em virtude da publicação dos Decretos-Leis n.º 74/95 e 76/95, de 19 de Abril, o mencionado regime tributário foi alterado, na medida em que passaram a constituir receitas da Comissão Interprofissional da Região Demarcada do Douro (CIRDD) as taxas correspondentes às competências atribuídas a esta entidade, e que anteriormente vinham sendo exercidas pela CD, a qual continuou a exercer transitoriamente aquelas competências e a ter direito à quota-parte da receita dessas taxas, até ao início do mandato do conselho geral da CIRDD.
Tendo o conselho geral da CIRDD entrado em funções no passado dia 21 de Outubro, a titularidade das receitas em causa passou a pertencer a esta entidade, que passará a receber, conjuntamente com o IVP, a receita das taxas relativas à aguardente cobradas posteriormente àquela data.
Sendo assim, a repartição das receitas referentes ao ano de 1996 reflectirá aquelas consequências da alteração institucional da Região Demarcada do Douro, respeitando os dois regimes sucessivamente em vigor ao longo deste ano e repartindo entre a CD e o IVP a receita das taxas cobradas até 21 de Outubro e entre este último e a CIRDD as taxas cobradas posteriormente.
Uma vez que a CIRDD deverá, a partir de agora, exercer as funções de controlo físico e...
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