DECRETO Nº 73293, DE 12 DE DEZEMBRO DE 1973. Regula a Isenção e a Suspensão de Tributos para Bens e Equipamentos de Construção Importados para Utilização em Obras a Cargo de Concessionarias de Serviço Publico, Nas Condições que Especifica e da Outras Providencias.
DECRETO Nº 73.293 - DE 12 DE DEZEMBRO DE 1973
Regula a isenção e a suspensão de tributos para bens e equipamentos de construção importados para utilização em obras a cargo de concessionárias de serviço público, mas condições que especifica e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 81, item III, da Constituição,
decreta:
Para os efeitos dos artigos 14,17 e 75, do Decreto-lei nº 37, de 18 de novembro de 1966, considera-se que não há similar nacional, em condições de substituir o importado, quando, em obras a cargo de concessionárias de serviço público, não existirem bens e equipamentos de construção em quantidade que permita o seu fornecimento nos prazos requeridos pelo interesse nacional para a conclusão da obra.
Na hipótese do artigo anterior, o Ministro da Fazenda poderá, conforme o caso, conceder isenção para a importação de bens equipamentos ou suspensão dos tributos devidos, desde que esses últimos bens e equipamentos sejam reexportados dentro de 1 (um) ano após a conclusão da obra.
Este Decreto entrará em vigor na data da sua publicação, revogadas as disposições em contrário.
Brasília, 12 de dezembro de 1973; 152º da Independência e 85º da República.
Emílio G. Médici
Antônio Delfim...
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