DECRETO LEI Nº 1531, DE 30 DE MARÇO DE 1977. Concede Incentivo a Financiamentos para a Execução do Programa de Apoio a Capitalização da Empresa Privada Nacional, e da Outras Providencias.
Concede incentivo a financiamentos para a execução do programa de apoio à capitalização da empresa privada nacional, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 55, item II, da Constituição,
Durante o ano de 1977, os financiamentos que o Banco Nacional do Desenvolvimento Econômico - BNDE, ou outras instituições financeiras federais, venham a conceder a seus agentes financeiros, em programas de apoio à capitalização da empresa privada nacional, nas condições indicadas no artigo seguinte, serão objeto de incentivo fiscal, nos termos do presente Decreto-lei.
Os financiamentos a que se refere o artigo anterior deverão ter por finalidade:
I - Subscrição, pelos agentes financeiros, de ações em aumentos de capital de empresas privadas nacionais;
II - Empréstimos a acionistas de empresas privadas nacionais, para o fim exclusivo de integralização de ações em aumentos de Capital por estas realizados.
§ 1º Para os fins deste artigo somente serão consideradas as empresas que, estatutariamente, destinem, pelo menos, 25% (vinte e cinco por cento) do lucro líquido de cada exercício à distribuição de dividendos.
§ 2º No caso do BNDE, os limites e as condições das operações serão fixadas consoante o disposto no Artigo 2º do Decreto-lei nº 1.471, de 15 de junho de 1976. Nos demais casos, caberá ao Conselho Monetário Nacional a homologação dos limites e condições das operações, a serem baixados por ato das Diretorias das instituições financeiras emprestadoras.
O incentivo mencionado no artigo 1º consistirá em limitar a 20% (vinte por cento) a correção monetária incidente, dentro do mesmo exercício financeiro, sobre os saldos devedores dos contratos.
Parágrafo Único. O excedente da correção monetária constituirá crédito do Banco Nacional do Desenvolvimento Econômico, ou outra instituição financeira...
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