CM ResoluçãoResolução n.º 90/2024, de 21 de outubro
Currentness under review. Whether this instrument remains applicable is under review. Consult the later instruments and source context below before relying on it.
Resolução n.º 90/2024, de 21 de outubro is the official CM identifier for “Duração e modalidades dos benefícios fiscais contratuais — artigo 16.º do CBF”. Resolução n.º 90/2024, de 21 de outubro is the official identifier CM uses for this instrument.
- Instrument
- Resolução
- Full name
- Resolução n.º 90/2024, de 21 de outubro
- Category
- General
- Source publication
- Portuguese
- Readable HTML
- 1 language version
- Published
- 2024-10-21
- Effective
- 2024-10-22
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Duração e modalidades dos benefícios fiscais contratuais — artigo 16.º do CBF
Complete original Resolution 90/2024: preamble, all four articles, signature and the entire six-point Annex on physical pages 2–5 (printed 2120–2123) of the six-page Gazette. Implements the duration and modalities of contractual fiscal benefits under CBF article 16(5) and (6), including ordinary and exceptional investment merit and exemption formulas. All original page images are retained; corrupted mathematical font extraction is replaced by a source-SHA-bound visible transcription, with fractions and subscripts linearized and original mathematical typography preserved in the figures. Mixed decimal separators, formula/prose glyph differences, the printed Isençxzão in article 2(f), and the exceptional-exemption reference to ponto 2 are preserved. Article 4 commences the resolution on 22 October 2024, separately from its publication and approval on 21 October. Annex point 6 permits the finance department to change the weights with effects from the following 1 January; later weight changes, amendments and present applicability remain under review. The periods concern contractual fiscal benefits, not device modification approval times or an automatic health-sector customs exemption. Adjacent Resolution 91 is excluded from the transcribed body; this is not a 2026 consolidated text and is excluded from default current-law discovery.
Resolução n.º 90/2024, de 21 de outubro is the official identifier CM uses for this instrument. Always confirm the current consolidated text and transition provisions with the official source before filing.