DECRETO LEI Nº 14, DE 29 DE JULHO DE 1966. Autoriza Bancos Privados a Emitir Certificados de Deposito Bancario e da Outras Providencias.
DECRETO-LEI Nº 14, DE 29 DE JULHO DE 1966
Autoriza bancos privados a emitir Certificados de Depósito Bancário e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe é conferida pelo art. 30 do Ato Institucional nº 2, de 27 de outubro de 1965,
decreta:
Os bancos autorizados pelo Banco Central da República do Brasil a receber depósitos nas condições previstas no art. 2º do Decreto-lei nº 13, de 18 de julho de 1966, poderão emitir os ?Certificados de Depósito Bancário? a que se referem o art. 30 e seus parágrafos da Lei nº 4.728, de 14 de julho de 1965.
§ 1º Os bancos referidos neste artigo poderão conceder empréstimo nas condições previstas no art. 28 e seus parágrafos da Lei nº 4.728 de 14 de julho de 1965, com prazo mínimo de 180 dias.
§ 2º As diferenças nominais resultantes da correção monetária de depósitos, certificados de depósito bancário, empréstimos e títulos cambiários, emitidos nos têrmos dêste Decreto-lei, do Decreto-lei nº 13, de 18 de julho de 1966, e da Lei nº 4.728 de 14 de julho de 1965, não constituem rendimento tributável para os efeitos do Impôsto de renda, até o limite dos coeficientes fixados pelo Conselho Monetário Nacional para a correção das Obrigações Reajustáveis do Tesouro Nacional.
§ 3º Os títulos cambiários emitidos nos têrmos do art. 27 da Lei número 4.728, de 14 de julho de 1965, não poderão conter cláusula de juros, cuja taxa constará do contexto do...
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