DECRETO LEI Nº 953, DE 13 DE OUTUBRO DE 1969. Dispõe Sobre a Remissão Parcial de Creditos Tributarios.
Decreto-lei nº 953, de 13 de outubro de 1969
Dispõe sôbre remissão parcial de créditos tributário.
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 que, tendo em vista os altos interêsses sociais, os Ministros da Fazenda e do Trabalho e Previdência Social firmaram protocolo mediante o qual são previstos incentivos para a preservação da indústria a que se dedica a emprêsa Metalúrgica Paulista S.A., com a transferência de parte de seu ativo e passivo ao grupo de emprêsas Wallig;
CONSIDERANDO que, entre êsses incentivos, figura a consolidação e parcelamento das dívidas fiscais e previdenciárias, com a relevação de multas.
CONSIDERANDO que o Código Tributário Nacional, no artigo 172, itens I e IV, prevê a hipótese de, mediante lei, ser a autoridade administrativa autorizada a conceder, por despacho fundamentado, remissão total ou parcial de crédito tributário, atendendo à situação econômica do sujeito passivo e a considerações de eqüidade, em relação com as características pessoais ou materiais do caso,
DECRETAM:
Fica o Ministro da Fazenda autorizado a conceder remissão das multas e das participações percentuais a que fazem jus a Procuradoria-Geral da República e a Procuradoria-Geral da Fazenda Nacional, relativamente aos débitos fiscais de Metalúrgica Paulista S.A., que forem encampados pelo grupo de emprêsas Wallig e que forem objeto de...
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