Decreto-Lei nº 1.955 de 23/08/1982. CONCEDE A FURNAS E A ELETROSUL ISENÇÃO DE IMPOSTOS NA IMPORTAÇÃO DE BENS DESTINADOS AOS SISTEMAS DE TRANSMISSÃO DE ITAIPU.
Condede à FURNAS e à ELETROSUL isenção de impostos na importação de bens destinados aos Sistemas de Transmissão de Itaipu.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição e à vista do disposto nos artigos 3º, 4º e 6º da Lei nº 5.899, de 5 de julho de 1973,
Ficam isentos do Imposto de Importação e do Imposto sobre Produtos Industrializados os bens importados pela FURNAS - Centrais Elétricas S.A. e pela Centrais Elétricas do Sul do Brasil S.A. - ELETROSUL, desde que, cumulativamente:
I - destinados à construção dos Sistemas de Transmissão, em Corrente Alternada e/ou Corrente Contínua em Extra - Alta Tensão (CAAT e/ou CCAT), de energia a ser gerada pela Usina Hidrelétrica de Itaipu; e
II - adquiridos com recursos externos, oriundos de financiamento concedidos mediante contratos de abertura de crédito, celebrados com agências governamentais ou entidades financeiras estrangeiras, que possibilitem a participação da indústria nacional de bens de capital por intermédio de acordos de participação, ou suas revisões, homologados pela Carteira de Comércio Exterior do Banco do Brasil S.A. (CACEX).
O benefício da dispensa dos tributos a que se refere o artigo 1º alcança os bens eventualmente já desembaraçados, sob condição de satisfazerem os demais requisitos nele estabelecidos.
O presente Decreto-lei entra em vigor na data de sua publicação.
Revogam-se as disposições em contrário.
Brasília, em 23 de agosto de 1982; 161º da Independência e 94º da...
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