Alteração ao código do iva favorável aos contribuintes
| Autor | Franco Caiado Guerreiro & Associados |
| Páginas | 2-2 |
O artigo 22º do Código do IVA, de onde constam o momento e as modalidades do exercício do direito à dedução foi alterado pela recentemente publicada Lei nº 2/2010 de 15 de Março, passando a prever que o limiar a partir do qual a DGCI pode exigir caução, fiança bancária ou outra garantia se situa nos €30.000,00, ao invés dos anteriores €1000,00. O mencionado diploma veio igualmente alterar os prazos de reembolso, sendo estes de dois meses após o da apresentação do pedido, ou trinta dias quando...
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