Legislação
Artigo 56.º – Estabelecimentos de ensino particular
Entrada em vigor desta redacção: 1 de Janeiro, 2012
Revogado
Entrada em vigor desta redacção: 1 de Janeiro, 2012
Revogado
 
Alteração/Revogação:
2011-12-30 Lei n.º 64-B/2011, de 30 de Dezembro (OE/2012)
Os rendimentos dos estabelecimentos de ensino particular integrados no sistema educativo ficam sujeitos a tributação em IRC à taxa de 20%, salvo se beneficiarem de taxa inferior.
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