DECRETO LEI Nº 973, DE 20 DE OUTUBRO DE 1969. Regula a Aplicação da Correção Monetaria as Concessionarias de Serviços Portuarios.
DECRETO-LEI Nº 973, DE 20 DE OUTUBRO DE 1969
Regula a aplicação da correção monetária às concessionárias de serviços portuários.
OS MINISTROS DA MARINHA DE GUERRA, DO EXÉRCITO E DA AERONÁUTICA MILITAR, usando das atribuições que lhes confere o artigo 3º do Ato Institucional nº 16, de 14 de outubro de 1969, combinado com o parágrafo 1º do artigo 2º do Ato Institucional nº 5, de 13 de dezembro de 1968,
decretam:
Na correção monetária, a partir de 28 de novembro de 1958 do registro contábil do valor original dos bens lançados no ativo imobilizado do capital das concessionárias de serviços portuários, para efeito de fixação do respectivo Capital Reconhecido, serão atendidos todos os princípios da lei tributária, especialmente o referido à prévia dedução da depreciação sofrida pelo bem reavaliado.
§ 1º A correção monetária será feita sôbre os valôres dos bens objeto dos projetos de obras aprovados e não sôbre os valores do crédito representado pelo capital de concessão.
§ 2º Os valores iniciais do ativo imobilizado corresponderão aos valores iniciais dos bens objeto dos projetos de obras aprovados pelo Departamento Nacional de Portos, Rios e Canais ou pelo Departamento Nacional de Portos e Vias Navegáveis.
§ 3º No cálculo da depreciação dos bens serão, também, levados em conta os valôres correspondentes a investimentos feitos no pôrto pelo Poder Concedente, diretamente ou por órgão descentralizado, ou a investimentos feitos por conta de custeio, visando à reposição, substituição ou conservação dos bens de que trata o parágrafo anterior.
§ 4º A dedução nos valôres do ativo sujeito à correção monetária será integral quando verificada a baixa física do bem, sua depreciação total ou sua alienação.
§ 5º O valor...
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