Insertion of the electric energy output criterion, in small hydroelectric power stations, in the distribution of the ecological Tax on Merchandise Circulation and Service, in the State of Minas Gerais / Inserção do critério de produção de energia elétrica, em pequenas centrais hidrelétricas, na distribuição do ICMS ecológico, no Estado de Minas Gerais

AUTOR(ES)

Júlio Cezar de Oliveira

DATA DE PUBLICAÇÃO

2007

RESUMO

The need to create new legal rules that encourage and finances environmental improvements gave origin to the Ecological ICMS (State Tax on Merchandise Circulation and Service - STMCS) and the Ecological Royalties, and others. The Ecological ICMS was created in Brazil, initially in the State of Paraná in 1991, being adopted by Minas Gerais in 1995, by means of the state Law number 12,040/95, also called Robin Hood Law that suffered several alterations until to be cancelled by the Law number 13,803 of December 27 of 2000, at present in force, that regulates about the distribution of a fraction of the income due to taxes collected by the counties. According to the article 158, paragraph IV, of Federal Constitution of 1988, 25% of the tax collected by the State about operations relatives to the circulation of goods and about interstate and intermunicipal transport service, and communication belong to the counties. Of these 25%, still according to the Federal Constitution, 3/4, at least, should be distributed to the counties in the proportion of the added fiscal value in his territories. The Association of Counties of Minas Gerais and the Legislative Assembly of the State of Minas Gerais are discussing changes of the criteria for the transfer of the ICMS. The present work was, then, developed with the objective of propose the insertion of the variable "output of electric energy by Small Hydroelectric Stations" in the distribution environment criterion of the Ecological ICMS in the State of Minas Gerais.

ASSUNTO(S)

ecological icms energizacao rural output of electric energy by small hydroelectric stations icms ecológico desenvolvimento sustentável sustainable development

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