Decreto-Lei nº 1.557 de 14/06/1977. DISPÕE SOBRE A PARTICIPAÇÃO ACIONARIA DA UNIÃO NO CAPITAL DO BANCO DA AMAZONIA S/A E A CONCESSÃO DE INCENTIVOS FISCAIS AS PESSOAS FISICAS QUE ADQUIRIREM AÇÕES DO MESMO ESTABELECIMENTO.
Dispõe sobre a participação acionária da União no capital do Banco da Amazônia SIA e a concessão de incentivos fiscais às pessoas físicas que adquirirem ações do mesmo estabelecimento.
O PRESIDENTE DA REPÚBLICA, usando das atribuições que lhe confere o artigo 55, item II, da Constituição,
A fim de possibilitar a subscrição pública de ações no aumento de capital do Banco da Amazônia S.A., fica o Poder Executivo autorizado a reduzir a participação acionária da União naquele capital para até 51% (cinquenta e um por cento).
Parágrafo único. As ações disponíveis em decorrência do limite de participação fixado neste artigo serão oferecidas à subscrição pública, na forma da legislação vigente.
As pessoas físicas poderão deduzir do imposto sobre a renda devido de acordo com a sua declaração, montante equivalente até o máximo de 42% (quarenta e dois por cento) das quantias que, voluntária e efetivamente, aplicarem no ano-base, em subscrição de ações do Banco da Amazônia S.A., observados os limites permitidos pela legislação específica.
Parágrafo único. O benefício de que trata este artigo aplica-se, exclusivamente, a primeira aquisição, quer decorrente do exercício do direito de preferência quer proveniente da subscrição pública.
Para a integralização das ações que vier a subscrever no aumento de capital do Banco da Amazônia S.A., a União poderá utilizar o produto dos dividendos gerados pela sua participação acionária no capital...
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