DECRETO Nº 2814, DE 22 DE OUTUBRO DE 1998. Regulamenta o Artigo 99 da Lei 9.504, de 30 de Setembro de 1997, para Efeito de Ressarcimento Fiscal pela Propaganda Eleitoral Gratuita Relativa as Eleições de 4 de Outubro de 1998.
DECRETO Nº 2.814, DE 22 DE OUTUBRO DE 1998
Regulamenta o art. 99 da Lei nº 9.504, de 30 de setembro de 1997, para efeito de ressarcimento fiscal pela propaganda eleitoral gratuita relativa às eleições de 4 de outubro de 1998.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso IV, da Constituição, e tendo em vista o disposto no art. 99 da Lei nº 9.504, de 30 de setembro de 1997,
DECRETA:
Aplicam-se às eleições de 4 de outubro de 1998 as normas constantes do Decreto nº 1.976, de 6 de agosto de 1996, com as seguintes alterações:
I - o preço do espaço comercializável é o preço de propaganda da emissora comprovadamente vigente em 18 de agosto de 1998, que deverá guardar proporcionalidade com os praticados trinta dias antes e trinta dias após essa data;
II - o valor apurado de conformidade com o Decreto nº 1.976, de 1996, com as alterações deste Decreto, poderá ser deduzido da base de cálculo dos recolhimentos mensais de que trata o art. 2º da Lei nº 9.430, de 27 de dezembro de 1996, bem assim da base de cálculo do Lucro Presumido.
Este Decreto entra em vigor na data de sua publicação.
Fica revogado o art. 2º do Decreto nº 1.976, de 1996.
Brasília, 22 de outubro de 1998; 177º da Independência e 110º da República.
FERNANDO HENRIQUE CARDOSO
Pedro Malan
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