A cobrança pela utilização dos recursos hídricos do domínio do estado de São Paulo

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

The present work had as its objective an analysis at the judicial nature of the exaction for the hydro resources utilization from the domain of the state of São Paulo, instituted by Act nr. 12.183/2005-SP, and to evidence its incompatibility to the system of Brazilian positive law. To reach these purposes, we have begun from a structural view of the law and we have shown its distinctive marks in relation to other normative bodies: prescriptive language, imperative social order and systematic character. We have discoursed upon validity, force, efficacy and application of the judicial norms and we have introduced its logic structure. We have performed a dynamic and static analysis of Brazilian judicial system, when we have conceptualize tribute as a judicial norm, fact and relation, and when we have treated the validity basis of the tribute institution norm, with discussion concerning its process to make it positive and the constitutional rules and principles that inform of the taxation activity. We have talked about the judicial classification of the tributes, we have emphasized the difference between tax and public price, and the characteristics of the contribution of intervention in the economic domain. We have verified the connection, in the constitutional level, between taxation and environmental defense, and we have examined the origins and the nature of the constitutional norms that assure the fundamental right to the ecologically balanced environment. After establishing its character of declaratory norms of social action programs, we have understood the constitutional reason that carried the state legislator to found the exaction for the water use. We have shown the pattern-rule of incidence of that exaction, we have repelled its public price condition and we have confirmed its tributary character. Finally, we have established some obstacles to the judicial validity of that exaction and we have composed some considerations according to its legality, force and application

ASSUNTO(S)

direito tributario tributos -- brasil public price utilização dos recursos hídricos tribute intervention in the economic domain tributo preço público recursos hidricos -- sao paulo (estado) intervenção no domínio econômico direito tributario hydro resources utilization

ACESSO AO ARTIGO

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