DECRETO LEI Nº 2151, DE 05 DE JULHO DE 1984. Concede Isenção Dos Impostos de Importação e Sobre Produtos Industrializados para Equipamentos de Produção Cinematografica.
Concede isenção dos impostos de importação e sobre produtos industrializados para equipamentos de produção cinematográfica.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o artigo 55, item II, da Constituição,
É concedida, até 30 de junho de 1985, isenção dos impostos de importação e sobre produtos industrializados incidentes na importação de equipamentos e materiais, sem similar nacional, para utilização em estúdios, salas exibidoras e laboratórios cinematográficos, bem como em instalações destinadas à transcrição de obras cinematográficas em matrizes de ?vídeo tape? e à duplicação de obras cinematográficas em videocassetes.
Parágrafo único - Para os efeitos deste Decreto-lei, entende-se por obra cinematográfica, independente do gênero ou natureza, o registro de imagens em movimento, em qualquer bitola ou sistema, e segundo qualquer tecnologia, gravadas ou impressas em película, fita magnética, videodisco, videocassete, ?vídeo tape? ou qualquer outro suporte, para exibição em cinema ou televisão ou veiculação sob qualquer outra forma.
Sem prejuízo das demais exigências previstas na legislação em vigor, a isenção referida neste Decreto-lei fica condicionada à prévia apresentação de projeto de utilização, pelo importador, dos materiais e equipamentos, bem como à sua aprovação pelo Conselho Nacional do Cinema - CONCINE.
Para cumprimento do previsto no artigo anterior o CONCINE levará em consideração a oportunidade e conveniência da aprovação do projeto, com vistas ao desenvolvimento da indústria cinematográfica nacional.
O Conselho Nacional do Cinema-CONCINE baixará, mediante resolução, as normas para execução do disposto nos artigos 2º e 3º deste Decreto-lei.
Este Decreto-lei entrará em vigor na data de sua publicação, revogadas as...
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