Changes The List I Annexed To The Code Of Value Added Tax, Approved By Decree-Law No. 394-B/84 Of 26 December And Article 112 Of The Code Of Property Tax, Approved By Decree-Law No. 287/2003, Of 12 November.
Original Language Title: Altera a Lista I anexa ao Código do Imposto sobre o Valor Acrescentado, aprovado pelo Decreto-Lei n.º 394-B/84, de 26 de Dezembro e o artigo 112.º do Código do Imposto Municipal sobre Imóveis, aprovado pelo Decreto-Lei n.º 287/2003, de 12 de Novembro.
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1 PROPOSAL of law No. 53/X explanatory memorandum the forest is an essential heritage for sustainable development of the country. However, in our country, where forest areas constitute two-thirds of the territory, there has been, in recent decades to a loss of profitability and competitiveness of Portuguese forest. Comply to Government the creation of instruments that aim to change the models of management of national forest heritage, having place in public policies for fiscal measures, which help to boost the active forest management, both through the creation of incentives, and the accountability of forest owners. Within the forest, space defense is a priority of the Government to establish conditions that provide better conditions to forest producers for active management of the forest, one whose intercession brought increased income generation and of inducing sustainable social and environmental benefits. In terms of value added tax, the services necessary for the maintenance of good management of stands shall be subject to the standard rate of VAT, provided that they are not covered by the exemption from paragraph 36 of article 9 of the VAT code. The placing of forestry services and cleaning of cultural intervention in the reduced VAT rate stands can contribute to the practice of active management of the forest, for your more rational economic exploitation and, consequently, to a more effective fight against the fire, by making those services more accessible to farmers exempt from tax. The amendment of the VAT code is advised by the poor state of forestry management in many agricultural lands and national forest, which, besides being environmentally unsustainable and economic, creates optimal conditions for the occurrence of fires in these spaces. The reduction covered by this Bill fits under Community rules. The goods and services that may be subjected by the Member States of the European Union reduced VAT rate are listed in annex 2:00 of the Sixth Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes, being enshrined in the 10 category of the kind used typically in agricultural production and forestry including wood cutting operations and other forestry services. But, every year, a significant area of the forest is consumed by fire, which regardless of your origin is often fed by poor management of a significant part of the forest property. So, with this proposal for amendment to article 112 of the code of property tax to the municipalities provide the possibility of increasing the tax levied on the rustic buildings with forest areas in a situation of abandonment, whose owners do not comply with forestry practices necessary for your good maintenance and sustainable management and fire prevention. Imposes the need to delimit conceptually the rustic buildings covered, implementing the concept of rustic building with forest areas in situations of abandonment. In this sense, are considered farm buildings with forest areas in relation to abandoned those that cumulatively do not integrate Forest Intervention zone, without holding subject to forest management plan prepared, approved and executed in accordance with the applicable legislation and that have not benefited from forestry operations necessary for the effective prevention of fires. Establishes the procedure necessary for the discharge of those buildings which are under these conditions, as well as the indication of the entities that he come. A large part of the Portuguese municipalities are already equipped with technical forestry offices which, along with other municipal services, the lifting of the buildings concerned and the identification of their owners, for subsequent communication to the Directorate-General of taxes. Were heard the entities represented on the Advisory Council, the National Association of Portuguese municipalities and organizations of the sector.
So: under d) of paragraph 1 of article 197 of the Constitution, the Government presents to the Assembly of the Republic the following Bill: 3 article 1 Amendment to the code of value added tax list I annexed to the Code of value added tax, approved by Decree-Law No. 394-B/84 of 26 December is replaced by the following: ' list I [...]
1 - [...]. 2 - [...]. 3 - [...]. 4-forestry services and cleaning of cultural intervention in the stands, held in agricultural and forestry holdings.»
Article 2 amendment to the Municipal property tax Code article 112 of the code of property tax, approved by Decree-Law No. 287/2003, of 12 November, is replaced by the following:% quot% article 112 [...]
1 - […]. 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8 - […]. 9 - […]. 10-[...]. 4 11-municipalities, by decision of the municipal Assembly, can increase up to double the rate of employment of farm buildings with forest areas that are in a situation of abandonment and may not result in an increase in the application of this tax collecting less than € 20 for each building covered. 12-are considered farm buildings with forest areas in a situation of abandonment, those which integrate land occupied with forest thickets, forest-pastoral use or uneducated, and where, cumulatively, the following conditions: (a)) are not included in forest intervention zones (ZIF), pursuant to Decree-Law No. 127/2005, of 5 August; your farm b) be subject to forest management plan prepared, approved and executed in accordance with applicable law; (c)) have not been conducted forestry operations necessary to reduce the minimum vertical and horizontal continuity of fuel load, in order to limit the risk of ignition and spread of fires in your interior and adjoining buildings. 13-Is competence of the municipalities lift of rustic buildings with forest areas in a situation of abandonment and the identification of their owners, until 30 March each year, for subsequent communication to the Directorate-General of taxes. 14-[previous paragraph 11]. 15-[previous paragraph 12].»
Seen and approved by the Council of Ministers of 5 January 2006 the Prime Minister the Minister of Parliamentary Affairs Minister Presidency
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