DECRETO LEI Nº 1171, DE 02 DE JUNHO DE 1971. Estende Estimulos Fiscais Aos Casos que Especifica, e da Outras Providencias.
Estende estímulos fiscais aos casos que especifica, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando das atribuições que lhe confere o artigo 55, item II da Constituição,
Fica o Ministro da fazenda autorizado em casos excepcionais, quando se tratar de projetos que consultem ao interêsse nacional, a estender os estímulos fiscais deferidos às exportações, as vendas realizadas por emprêsas, no mercado interno, de máquinas e equipamentos nacionais, resultantes de licitação entre produtores nacionais e estrangeiros e feitas contra pagamento com recursos oriundos de divisas conversíveis, provenientes de financiamento a prazo superior a 5 (cinco) anos, concedido por instituição financeira ou entidade governamental estrangeira.
Parágrafo único. A extensão de incentivos de que trata êste artigo dependerá de prévio requerimento da parte interessada.
O disposto neste Decreto-lei, não se aplicará, com exceção das operações de ?draw-back?, aos financiamentos concedidos por instituições financeiras internacionais, nos casos em que se conceda margem de preferência em favor do produto nacional.
Êste Decreto-lei terá vigência até o dia 31 de dezembro de 1974.
Êste Decreto-lei entrará em vigor na data de sua publicação...
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