DECRETO Nº 5505, DE 05 DE AGOSTO DE 2005. Regulamenta o Caput e o Paragrafo 1 do Artigo 15 da Medida Provisoria 252, de 15 de Junho de 2005, que Dispõe Sobre o Regime Especial da Aquisição de Bens de Capital para Empresas Exportadoras - Recap.
DECRETO Nº 5.505, DE 5 DE AGOSTO DE 2005.
Regulamenta o caput e o § 1º do art. 15 da Medida Provisória no 252, de 15 de junho de 2005, que dispõe sobre o Regime Especial de Aquisição de Bens de Capital para Empresas Exportadoras - RECAP.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso IV, da Constituição, e tendo em vista o disposto no caput e no § 1º do art. 15 da Medida Provisória nº 252, de 15 de junho de 2005,
DECRETA:
Art. 1º Fica suspensa a exigência da Contribuição para o PIS/PASEP-Importação e da COFINS-Importação incidentes sobre a importação de máquinas, aparelhos, instrumentos e equipamentos, novos, relacionados no inciso I do parágrafo único do art. 1º e no Anexo do Decreto nº 4.955, de 15 de janeiro de 2004, com a alteração promovida pelo Decreto no 5.173, de 6 de agosto de 2004, quando importados para incorporação ao ativo imobilizado diretamente pelo beneficiário do Regime Especial de Aquisição de Bens de Capital para Empresas Exportadoras - RECAP.
Parágrafo único. A...
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