O Ministro das Finanças pode determinar a sujeição a imposto de algumas das prestações de serviços referidas na alínea 34) do artigo 9.º quando a isenção ocasione distorções significativas de concorrência.
(Redacção da Lei n.º 66-B/2012, de 31 de dezembro, a vigorar a partiir de 1/04/2013)
[+ info] Redações anteriores, em vigor até:
Março de 2013
[+ info] Artigo alterado por:
Lei n.º 66-B/2012 - 31/12
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379 palavras · ID CIVA0011