LEI ORDINÁRIA Nº 1950, DE 24 DE AGOSTO DE 1953. Estende a Isenção de Direitos de Importação, Imposto de Consumo e Mais Taxas Aduaneiras Aos Museus de Artes Plasticas de Propriedade Privada.
Lei nº 1.950, de 24 de agôsto de 1953
Estende a isenção de direitos de importação, impôsto de consumo e mais taxas aduaneiras aos museus de artes plásticas de propriedade privada.
O CONGRESSO NACIONAL decreta e eu promulgo, nos têrmos do art. 70, § 4º, da Constituição Federal, a seguinte Lei:
É extensiva a isenção de direitos de importação, impôsto de consumo e mais taxas aduaneiras na forma do Art. 11, inciso 18, do Decreto-lei nº 300, de 24 de fevereiro de 1938, aos museus de artes plásticas de propriedade privada, tranqueados ao público, que importarem obras de arte, sem intuitos mercantis, desde que tal obras venham a enriquecer o patrimônio artístico nacional, a prazo da Comissão Nacional de Belas Artes.
O favor legal concedido no Art. 1º depende de parecer favorável da Comissão Nacional de Belas Artes, que opinará sôbre o valor artístico das peças importadas.
As instituições que quiserem aproveitar a isenção referida no Art. 1º requererão o exame das obras de arte importadas à Comissão Nacional de Belas Artes, declarando o objetivo da importação, a identidade da obra, sua procedência, e instruindo o pedido com os documentos de que possam dispor.
Caso sejam negociadas, dentro de 5 (cinco) anos a contar da sua importação, as obras de arte, isentos de impôsto pelo Art. 1º desta Lei, ficarão obrigadas ao recolhimento de 50% (cinquenta por cento) dos impostos devidos.
As obras de arte destinadas a exposições públicas, licenciadas pelo Ministério da Educação e Saúde, poderão ser vendidas no País, depois de terminada a exposição, com redução de 50% (cinquenta por cento) dos...
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