DECRETO LEI Nº 1436, DE 17 DE DEZEMBRO DE 1975. Concede Isenção do Imposto de Importação as Obras de Arte que Participarem das Bienais Internacionais de São Paulo e Forem Vendidas No Recinto da Exportação.
Concede isenção do imposto de importação às obras de arte que participarem das Bienais Internacionais de São Paulo e forem vendidas no recinto da exposição.
O Presidente da República, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
É concedida isenção do Imposto de importação às obras de arte que participarem das Bienais Internacionais de Artes Plásticas, promovidas pela Fundação Bienal de São Paulo.
A isenção prevista no artigo anterior abrangerá exclusivamente as obras de arte vendidas no recinto da exposição, observado o limite de valor fixado pelo Ministro da Fazenda.
Parágrafo único. O limite de valor de que trata este artigo poderá ser fixado em caráter global, compreendendo as vendas de todas as representações participantes da Bienal Internacional de Artes Plásticas, ou parcial, por representação.
Este Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 17 de dezembro de 1975; 154º...
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