Decreto nº 4.296 de 10/07/2002. DISCIPLINA A NÃO-INCIDENCIA DA CONTRIBUIÇÃO PROVISORIA SOBRE MOVIMENTAÇÃO OU TRANSMISSÃO DE VALORES E DE CREDITOS E DIREITOS DE NATUREZA FINANCEIRA (CPMF) NAS HIPOTESES DE QUE TRATA O ARTIGO 85 DO ATO DAS DISPOSIÇÕES CONSTITUCIONAIS TRANSITORIAS.
DECRETO Nº 4.296, DE 10 DE JULHO DE 2002
Disciplina a não-incidência da Contribuição Provisória sobre Movimentação ou Transmissão de Valores e de Créditos e Direitos de Natureza Financeira (CPMF) nas hipóteses de que trata o art. 85 do Ato das Disposições Constitucionais Transitórias.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 85, do Ato das Disposições Constitucionais Transitórias, com a redação da Emenda Constitucional nº 37, de 12 de junho de 2002,
D E C R E T A :
A Contribuição Provisória sobre Movimentação ou Transmissão de Valores e de Créditos e Direitos de Natureza Financeira (CPMF) não incide nos lançamentos em contas correntes de depósito, especialmente abertas e exclusivamente utilizadas para operações de:
I - câmaras e prestadoras de serviços de compensação e de liquidação de que trata o parágrafo único do art. 2º da Lei nº 10.214, de 27 de março de 2001, em operações relativas à transferência de fundos, de títulos, de valores mobiliários e de...
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