DECRETO LEI Nº 932, DE 10 DE OUTUBRO DE 1969. Dispõe Sobre os Impostos Sobre Serviços e Circulação de Mercadorias e da Outras Providencias.
DECRETO-LEI Nº 932, DE 10 DE OUTUBRO DE 1969
Dispõe sôbre os Impostos sôbre Serviços e Circulação de Mercadorias e dá outras providências.
OS MINISTROS DA MARINHA DE GUERRA, DO EXÉRCITO E DA AERONÁUTICA MILITAR, usando das atribuições que lhes confere o artigo 1º do Ato Institucional nº 12, de 31 de agôsto de 1969, combinado com o § 1º do artigo 2º do Ato Institucional nº 5, de 13 de dezembro de 1968,
CONSIDERANDO a necessidade de se dirimirem dúvidas surgidas quanto à aplicação do item XXIII, da lista de atividades prevista no artigo 8º, do Decreto-lei nº 406, de 31 de dezembro de 1968, no período de sua vigência até a edição do Decreto-lei nº 834, de 8 de setembro de 1969;
CONSIDERANDO que o item VII, do artigo 3º, do Decreto-lei nº 834, de 8 de setembro de 1969, alterou e desdobrou aquêle item XXIII para melhor especificar a parcela sôbre a qual deve recair o pagamento do Impôsto de Circulação de Mercadorias (ICM) por parte das indústrias;
CONSIDERANDO, ainda, a política do Govêrno Federal no sentido de implantar e desenvolver no país a indústria aeronáutica em todos os seus ramos de atividade,
decretam:
Serão canceladas as multas fiscais, aplicadas a oficinas de conservação, lubrificação ou manutenção, na vigência do Decreto-lei nº 406, de 31 de dezembro de 1968, desde que tenha sido pago o impôsto sôbre Serviços ou o Impôsto sôbre Circulação de Mercadorias, em decorrência de controvérsia na interpretação daquele Decreto-lei.
§ 1º É vedada, em qualquer caso, a restituição do valor de um tributo ou de outro, que, em virtude da interpretação aplicada, tenha sido liquidado.
§ 2º Para efeito de conceituação das atividades referidas no ?caput? deste artigo aplicam-se os têrmos da lista de serviços que acompanha o Decreto-lei nº 834, de 8 de setembro de 1969.
Os serviços previstos na lista que acompanha o artigo 8º, do Decreto-lei nº 406, de 31 de dezembro de 1968, com a redação original ou com a do Decreto-lei nº 834, de 8 de setembro de 1969, não estão sujeitos ao pagamento do lmpôsto de Circulação de Mercadorias (ICM) sôbre a parcela de...
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