Portaria n.º 1415/2009, de 16 de Dezembro de 2009
Portaria n. 1415/2009
de 16 de Dezembro
A Portaria n. 1295/2007, de 1 de Outubro, aprovou o modelo da estampilha especial para a selagem de tabaco manufacturado, bem como as regras relativas às formalidades a observar para a requisiçáo, fornecimento e controlo da referida estampilha, em conformidade, respectivamente, com o disposto nos n.os 1 e 6 do artigo 93. do Código dos Impostos Especiais de Consumo (CIEC), aprovado pelo Decreto -Lei n. 566/99, de 22 de Dezembro.
O n. 27. da referida portaria estabelece, para efeitos do disposto no n. 7 do artigo 93. do CIEC, os prazos de comercializaçáo e venda ao público das embalagens de tabaco manufacturado.
Contudo, durante a vigência da Portaria n. 1295/2007, verificou -se que, relativamente aos charutos, náo se colocam de forma premente as preocupaçóes de segurança e controlo, que ditaram a proibiçáo de comercializaçáo de produtos que ostentem estampilhas com características diferentes das definidas para o ano da respectiva comercializaçáo, pelo que importa instituir, no que aos prazos previstos no n. 27. da referida portaria diz respeito, uma excepçáo para os charutos.
Em consequência, torna -se necessário adequar os prazos actualmente previstos na alínea b) do n. 27. da Portaria n. 1295/2007, no sentido de, atendendo às especificidades do comércio de charutos, permitir a sua comercializaçáo por um período de cinco anos.
Por outro lado, mostra -se oportuno contemplar uma modalidade adicional de fornecimento de estampilhas, prevendo -se que esta possa também ser efectuada em papel autocolante.
Assim:
Manda o Governo, pelo Ministro de Estado e das Finanças, nos termos dos n.os 1 e 6 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 pelo Decreto -Lei n. 307 -A/2007, de 31 de Agosto, o seguinte:
Artigo 1.
Alteraçóes à Portaria n. 1295/2007, de 1 de Outubro
Os n.os 11. e 27. da Portaria n. 1295/2007, de 1 de Outubro, passam a...
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