DECRETO LEI Nº 1335, DE 08 DE JULHO DE 1974. Estende Beneficios Fiscais as Vendas No Mercado Interno de Maquinas e Equipamentos e da Outras Providencias.
Estende benefícios fiscais às vendas no mercado interno de máquinas e equipamentos e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o artigo 55, item II, da Constituição,
Fica o Ministro da Fazenda autorizado, em casos excepcionais, tratando-se de projetos que consultem ao interesse nacional, a estender os estímulos fiscais deferidos às exportações, às vendas de máquinas e equipamentos nacionais realizadas no mercado interno, pelos respectivos fabricantes, que resultem de licitação entre produtores nacionais e estrangeiros ou de acordos de participação homologados pela Carteira de Comércio Exterior do Banco do Brasil S.A., quando sejam efetuadas contra pagamento com recursos oriundos de divisas conversíveis provenientes de financiamento em prazos fixados pelo Conselho Monetário Nacional, concedido por instituição financeira ou entidade governamental estrangeira, ou advindos de financiamento de Programas de agências governamentais de crédito.
§ 1º - Os incentivos a que se refere este artigo, quando se tratar de projetos ligados ao incremento das exportações nacionais, poderão ser aplicados a casos em que os recursos em moeda estrangeira tenham efetivamente ingressado no País a título de investimento.
§ 2º - Nos casos de acordos de participação homologados pela Carteira de Comércio Exterior do Banco do Brasil, ou pelo Conselho de Política Aduaneira quando se tratar de projeto na área de desenvolvimento regional, poderão ser dispensados os requisitos de origem de recursos previstos neste artigo, desde que a participação de fornecedores nacionais seja igual ou superior a percentuais mínimos a serem fixados em ato do Ministro da Fazenda.
§ 3º - Tratando-se de financiamento concedido por instituição financeira ou entidade governamental estrangeira, em que os recursos em moeda estrangeira tenham sido contratualmente destinados ao pagamento de obras civis ou outros serviços prestados no País, os incentivos de que trata este artigo poderão ser...
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