Decreto-Lei nº 1.863 de 26/02/1981. CONCEDE ISENÇÃO DE TRIBUTOS AS MISSÕES DIPLOMATICAS E REPRESENTAÇÕES CONSULARES DE CARREIRA, COM BASE NA RECIPROCIDADE DE TRATAMENTO.
Concede isenção de tributos às Missões Diplomáticas e Representações Consulares de Carreira, com base na reciprocidade de tratamento.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição, e
Considerando os princípios da “Isenção de Prestações Pessoais e do Pagamento de Contribuições” e da “Não-discriminação e Reciprocidade”, ambos consagrados pela Convenção de Viena sobre Relações Diplomáticas e pela Convenção de Viena sobre Relações consulares, assinadas, ratificadas e promulgadas pelo Brasil,
As Missões Diplomáticas e Repartições Consulares de Carreira sediadas no Brasil e respectivos Membros terão isenção, mediante reciprocidade de tratamento:
I - do Imposto Único sobre Lubrificantes e Combustíveis Líquidos e Gasosos e do Adicional instituído pela Lei nº 6.261, de 14 de novembro de 1975, incidentes sobre combustíveis para veículos automotores; e
II - da parcela incidente sobre o preço da Gasolina tipo “A”, de que trata a alínea “d” do item II do artigo 13 da Lei nº 4.452, de 5 de novembro de 1964, na redação dada pelo Decreto-lei nº 1.785, de 13 de maio de 1980.
O Ministério da Fazenda e o das Minas e Energia expedirão os atos necessários ao cumprimento do disposto neste Decreto-lei, ouvido o Ministério das Relações Exteriores.
Parágrafo Único. Compete ao Ministério das Relações Exteriores verificar a existência de reciprocidade de tratamento.
Este Decreto-lei entra em vigor na data de...
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