Decreto-Lei nº 1.211 de 01/03/1972. CONCEDE ISENÇÃO DOS IMPOSTOS DE IMPORTAÇÃO E SOBRE PRODUTOS INDUSTRIALIZADOS PARA EQUIPAMENTOS DE PRODUÇÃO CINEMATOGRAFICA.
Concede isenção dos impostos de importação e sobre produtos industrializados para equipamentos de produção cinematográfica.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o artigo 55, item II da Constituição,
É concedida, até 31 de dezembro de 1974, isenção dos impostos de importação e sobre produtos industrializados incidentes na importação de equipamentos e materiais destinados à instalação, ampliação e renovação de estúdios e laboratórios cinematográficos.
Parágrafo único. A isenção referida neste artigo somente será aplicada aos bens sem similar nacional e desde que constem de projeto aprovado pelo Instituto Nacional do Cinema - INC.
A isenção de que trata o artigo anterior beneficia inclusive os bens constantes de objetos aprovados na forma da Lei nº 5.489, de 30 de agosto de 1968, que tenham sido desembaraçados mediante termo de responsabilidade, a partir do término da vigência da mencionada Lei nº 5.489, de 1968, até a data da publicação deste Decreto-lei.
Parágrafo único. Em hipótese alguma o disposto neste artigo ensejará restituição de tributos pagos.
Este Decreto-lei entrará em vigor na data de sua publicação revogadas...
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