DECRETO LEI Nº 1343, DE 11 DE SETEMBRO DE 1974. Autoriza Emissões Especiais de Titulos Ou Obrigações Pelo Tesouro Nacional Vinculados a Operações Destinadas Ao Pagamento de Creditos Fiscais.
Autoriza emissões especiais de títulos ou obrigações pelo Tesouro Nacional vinculados a operações destinadas ao pagamento de créditos fiscais.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
O Tesouro Nacional poderá emitir títulos ou obrigações, com ou sem cláusula de reajustamento monetário vinculados a operações especiais destinadas ao pagamento de créditos fiscais.
§ 1º Os prazos e os juros dos títulos referidos neste artigo serão fixados pelo Ministro da Fazenda no ato que autorizar a respectiva emissão.
§ 2º Os títulos ou obrigações emitidos na forma deste Decreto-lei somente poderão ser transferidos mediante autorização expressa do Ministro da Fazenda, salvo quando se tratar de sucessão que implique a simultânea transferência do débito tributário vinculado à respectiva emissão.
Os títulos ou obrigações de que trata este Decreto-lei terão poder liberatório pelo seu valor de resgate à data de seu vencimento, para pagamento de quaisquer tributos federais e seus acréscimos legais, quando objeto de parcelamento ou outra operação especial, autorizada pelo Presidente da República.
O atendimento das despesas com descontos e juros na emissão dos títulos ou obrigações prevista neste Decreto-lei será feito com o uso de verbas consignadas no orçamento para outras modalidades de emissões do Tesouro Nacional, ou...
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