Aspectos constitucionais da contribuição para o custeio do serviço de iluminação pública

• Autor(a) principal: Oishi, Daniela
• Data de Publicação: 2009
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/31274
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Iluminação pública; Contribuição; Princípios e constituição; Violação; Lighting; Contribution; Principles and constitution; Violation

A Contribution to the Cost of Public Lighting Service is a tribute to the municipal jurisdiction under Article 149-A of the Federal Constitution, which was added by Constitutional Amendment 39 of 19th , December 2002, allowing the municipalities and the Federal District to formalize it, provided that the limits provided the power to tax. However, the expansion of the taxing power of municipalities by the mentioned Constitutional Amendment, allowing the collection alluded assistance, must comply with the Brazilian legal system, to ensure the full exercise of fundamental rights and guarantees of taxpayers. In order to investigate in what context arises the question of constitutionality of the Public Illumination Utility Contribution, the study was done with the threshold constitutional system, by which, identifying the structure of the Constitution, allows to point the tax subsystem. In this context the rule of law occupies an important role in that it provides the hypothetical components that allow to identify the characteristic features of the tax liability. Then, there will be a brief study of tax jurisdiction by which the political entities created, in the abstract, the taxes. Thereafter the research will focus on the tax admitted species in the Brazilian legal and constitutional principles tax After that, before such evidence, there shall be analyzed in constitutional law instituting the Contribution, their effects and impacts to taxpayers in the end, we point out their respective solutions, based in the doctrine and case law