DECRETO LEI Nº 1174, DE 11 DE JUNHO DE 1971. Estende Ao Programa de Construção Naval, 1971/1975, os Incentivos Fiscais que Menciona, e da Outras Providencias.
Estende ao Programa de Construção Naval - 1971-1975 os incentivos fiscais que menciona, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que Ihe confere o artigo 55, item II, da Constituição,
Os equipamentos, máquinas e materiais destinados ao Programa de Construção Naval - 1971/1975, a serem importados com financiamento externo, gozarão dos incentivos fiscais de que trata o Decreto-lei nº 498, de 13 de março de 1969, alterado pelo Decreto-lei nº 1.141, de 30 de dezembro de 1970.
Parágrafo único. A concessão dos incentivos referidos neste artigo compete ao Ministro da Indústria e do Comércio e será regulada em decreto.
Em caráter excepcional e critério do Ministério da Indústria do Comércio, a importação de maquinaria, equipamentos e materiais destinados à construção e reparação de embarcações nas indústrias de construção e reparos navais não estará sujeita às normas que regulam a apuração de similaridade, para gozarem dos mesmos incentivos de que trata o artigo primeiro dêste Decreto-lei.
As isenções concedidas na forma dos artigos anteriores aplicam-se também aos bens, abrangidos pelo presente Decreto-lei, que tenham sido desembaraçados nas Alfândegas mediante têrmos ou autorizações expedidos por órgãos competentes, a partir da data da revogação ou cessação da vigência das mesmas isenções conferida por instrumentos legais anteriores até a data da publicação dêste Decreto-lei.
Êste Decreto-lei terá vigência até 31 de dezembro de...
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