O direito tributário ambiental e as energias renováveis de fontes alternativas

AUTOR(ES)
DATA DE PUBLICAÇÃO

2004

RESUMO

This present work aims to delineate the peculiar contours of the Environment Tax Law, over all in relation to the renewable energies that came from altemative sources, issue that is recognized as being of extreme importance for the intemational law norms, in order to assist the solving of the main problems of the actual modern societiy, decurrent of the uncontrolled growth of the economic activities and due to the over exploration ofthe natural resources. This delineation will demonstrate that this new specialized legal subdivision enhances distinct proper normative proposals that belong either to the tax law nor to the enviromental law, as a consequence of the interference on the environment, basic asset protected by the federal constitution, which is inserted with vehemence in the regular establishing of these legal systems, in search of its effective protection. For account of this, a new competence is attributed to the Federated Beings, that shall confer differentiated treatment to economic agents who work for environrnental benefits that reflects for the society, using tax incentives to stimulat effective behaviors in this direction, providing the desired green energy reform, without causing, however, any kind of protectionism to the domestic industry, in detriment of the free international trade

ASSUNTO(S)

renewable energies from altemative sources environrnental tax direito tributario ambiental meio ambiente the green energy reforn direito tributario competência tributária ambiental tax incentives incentivos fiscais energias renovaveis competence in environmental tax environment tributo ambiental energia -- fontes alternativas reforma energética verde environmental tax law

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