DECRETO LEI Nº 1250, DE 21 DE DEZEMBRO DE 1972. Altera o Decreto-lei 1.171, de 02 de Junho de 1971.
Altera o Decreto-lei nº 1.171, de 2 de junho de 1971.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
O art. 1º do Decreto-lei nº 1.171, de 2 de junho de 1971, acrescido de dois parágrafos, passa a vigorar com a seguinte redação:
?Art. 1º Fica o Ministro da Fazenda autorizado, em casos excepcionais, quando se tratar de projetos que consultem ao interesse nacional, estender os estímulos fiscais deferidos às exportações, às vendas realizadas por empresas, no mercado interno, de máquinas e equipamentos nacionais, resultantes de licitação entre produtores nacionais e estrangeiros e feitas contra pagamento com recursos oriundos de divisas conversíveis, provenientes de financiamento a prazo superior a 5 (cinco) anos, concedido por instituição financeira ou entidade governamental estrangeira.
§ 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 Tratando-se de financiamento concedido por instituição financeira internacional em que os recursos em moeda estrangeira tenham sido contratualmente destinadas ao pagamento de obras civis ou outros serviços prestados no País, os incentivos de que trata este artigo poderão ser estendidos às vendas de máquinas e equipamentos nacionais, até o valor, em moeda nacional, das divisas conversíveis provenientes do financiamento.
§ 3º A extensão de incentivos de que trata este artigo dependerá de prévio requerimento da...
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