Provides For The Exemption From Tax For Vehicles Purchased By The Municipalities And Parishes That Are Intended For The Transport Of School Children Of Basic Education

Original Language Title: Prevê a isenção do Imposto Automóvel para veículos adquiridos pelos municípios e freguesias que se destinem ao transporte de crianças em idade escolar do ensino básico

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Read the untranslated law here:

1 PROPOSAL of law No. 66/X explanatory memorandum the rationalisation of the school network 1st cycle of basic education is taken over by the Government as a priority of educational policy. It is intended, in particular, to overcome the intolerable situation of thousands of children who attend schools that, for small size and isolation, not provide pedagogical conditions and reasonable opportunities for teaching and learning. In this process, necessarily complex, involving the closure of many schools without conditions, lies with the local authorities responsible for ensuring the daily transportation of students to host schools better equipped, which involves a significant additional availability of suitable vehicles for this purpose. Considering the increase of charges that the acquisition of those media represents, understands the Government propose the car tax exemption in relation to them, in view of the particular public interest that your use is, like the other cases referred to in article 7 of the Decree-Law No. 40/93, of 18 February. Must be heard to National Association of Portuguese municipalities.

So: under d) of paragraph 1 of article 197 of the Constitution, the Government presents to the Assembly of the Republic the following Bill: single Article amendment to Decree-Law No. 40/93, February 18 is amended article 7 of Decree-Law No. 40/93, of 18 February, which is replaced by the following: ' article 7 2 [...] a) [...]; b) [...]; c) [...]; d) motor vehicles, with a capacity equal to or greater than the seven seats, including the driver, acquired by the municipalities, even purchased in leasing», «system for transporting school children.»

Seen and approved by the Council of Ministers of 27 April 2006 Prime Minister the Minister of Parliamentary Affairs Minister Presidency