LEI ORDINÁRIA Nº 9000, DE 16 DE MARÇO DE 1995. Concede Isenção do Imposto Sobre Produtos Industrializados - Ipi Na Aquisição de Equipamentos, Maquinas, Aparelhos e Instrumentos.
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Concede isenção do Imposto sobre Produtos Industrializados (IPI) na aquisição de equipamentos, máquinas, aparelhos e instrumentos.
Faço saber que o PRESIDENTE DA REPÚBLICA adotou a Medida Provisória nº 902, de 1995, que o Congresso Nacional aprovou, e eu, JOSÉ SARNEY, Presidente do Senado Federal, para os efeitos do disposto no parágrafo único do art. 62 da Constituição Federal, promulgo a seguinte lei:
Ficam isentos do Imposto sobre Produtos Industrializados (IPI) os equipamentos, máquinas, aparelhos e instrumentos novos, relacionados em anexo, importados ou de fabricação nacional, bem como os respectivos acessórios, sobressalentes e ferramentas.
Parágrafo único. São asseguradas a manutenção e a utilização dos créditos do referido imposto, relativos a matérias-primas, produtos intermediários e material de embalagem, efetivamente empregados na industrialização dos bens referidos neste artigo.
Ficam convalidados os atos praticados com base na Medida Provisória nº 842, de 19 de janeiro de 1995.
Esta lei entra em vigor na data de sua publicação, aplicando-se aos fatos geradores ocorridos até 31 de dezembro de 1995.
Senado Federal, 16 de março de 1995; 174º da Independência e 107º da República.
SENADOR JOSÉ SARNEY
Presidente
O anexo está publicado no DO de 17.3.1995, págs. 3589/3593.
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