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DRAFT law No. 153/X explanatory statement although his status you provide the collection of own resources, since its inception that the financing of EP-Estradas de Portugal, e. p. e., has been made predominantly based on transfers from the State budget there are, however, good reason for attributing to the EP-Estradas de Portugal , And p. e., while national road network dealership of own resources directly associated with the services. On the one hand, just for the use of own resources if you can clarify with the national road network user costs associated with financing, design, construction, maintenance and operation. With this Bill is the creation of a Road Service Contribution that aims to compensate the EP-Estradas de Portugal, e. p. and, by the use that is made of the national road network, as it is verified by the consumption of petrol and diesel as road fuels. Through the contribution of Road Service is intended, therefore, reflect in their users the costs inherent in the management of the national road network, taking into account the way that they carry out consuming a unit of fuel. The contribution of Road Service is settled and charged in accordance with applicable to tax on petroleum and energetic products, but having autonomy in the financial plan as my own recipe of EP-Estradas de Portugal, e. p. and in compliance with the principles already undertaken by the Government in the scope of the definition of the management model and national road sector financing and commitment of no additional burden of users the creation of the contribution of Road Service does not imply any worsening of tax rates on petroleum and energetic products, thus ensuring the full guarantee neutrality of its introduction.
So: under d) of paragraph 1 of article 197 of the Constitution, the Government presents to the Assembly of the Republic the following proposal of law: Article 1 subject-matter this law creates the contribution of Road Service, which aims to finance the national road network in charge of EP-Portugal roads, and p. e., and determines the conditions for its application. Article 2 the Financing financing of the national road network in charge of EP-Portugal roads, and p. e., having regard to the provisions of the national road plan, is ensured by their users and, in the alternative, by the State, under the law and the concession contract shall apply. Article 3 Road Service Contribution 1-the contribution of Road Service constitutes the consideration for the use of the national road network, as this is checked by the consumption of fuel. 2-the contribution of Road Service is established taking into account the provisions of the preceding paragraph as well as the global needs of financing of the national road network in charge of EP-Portugal roads, e. p. and, with regard to its design, design, construction, maintenance, operation, refurbishment and enlargement. 3-the Road Service Contribution requirement shall be without prejudice to the possible application of tolls in specific pathways or resource by EP-Estradas de Portugal, e. p. and the other forms of financing. Article 4 1-value and the contribution of Road Service focuses on gasoline and diesel road subject to the tax on petroleum and energetic products (ISP) and his non-exempt. 2-the value of the contribution of Road Service is € 64/1000 l. for gasoline and € 86/1000 l. for road diesel. Article 5 Liquidation and collection 1-the contribution of Road Service is payable by taxable persons of the tax on petroleum and energetic products, being applicable to liquidation, collection and payment provisions in the code of excise duties, in the general tax law and the code of tax proceedings and Procedure, mutatis mutandis. 2-settlement and collection costs incurred by the Directorate General of customs and excise duties are compensated through the retention of a percentage of 1% of the proceeds of the contribution of Road Service. Article 6 Ownership of revenue without prejudice to the provisions of the previous article, the product of the contribution of Road Service is my own recipe of EP-Estradas de Portugal, e. p. e. Article 7 fixing the rates of the ISP ISP fees are established by joint Ordinance pursuant to excise Code, in order to ensure tax neutrality and the worsening of the selling price of fuel as a result of the creation of the Service Contribution Road. Article 8 Granting the conception, design, construction, maintenance, operation, refurbishment and extension of national road network is assigned to the EP-roads of Portugal, e. p. and, under concession, in accordance with the set by Ordinance.
Article 9 entry into force 1-this law shall enter into force on the date of entry into force of the decree-law referred to in the previous article. 2-the Ordinance referred to in article 7 shall take effect on the date of entry into force of this law.
Seen and approved by the Council of Ministers of 14 June 2007 Prime Minister the Minister of Parliamentary Affairs Minister Presidency
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