A instituição da contribuição para custeio de serviço de iluminação pública em Sousa/PB: um estudo sobre a Lei Complementar 148/15.

Abstract

This paper aims to discuss and analyze the legality of collection in the contribution to the cost of public lighting service in the city of Sousa, as well as in the rural area and highlight the illegalities existing in the Complementary Law and in the agreement signed between public power and the concessionaire power. It is also necessary to clarify the strong confrontation of interests, on the one side of which are taxpayers who pay a tax in which there is no incidence of the service or in which the rate of this charge should be reduced, and on the other side of this confrontation is the public power municipal, with the interest in collecting means that can bear the municipal burden of illumination. In this problem there is a blurred Brazilian reality in which the municipalities are holders of huge debts before concessionaires of energy related to public lighting, as a way to pay and monthly pay these expenses, many municipalities take advantage of a legal device using the revenue of COSIP / CIP to in many cases pay past installments to a supplementary law enforcement institution, charging users who are not covered by the service or charging values above the rate that should be fair. In order to do so, it adopts a method of deductive approach, as for the procedure method used, if one chooses the comparative history and as a research technique the indirect documentation, through analysis in Complementary Law No. 148/15, as well as through bibliographical research, use of doctrines and study of all regulations on the subject. In spite of a whole discussion about the law, it is evident in such research the existence of points that assert the content of unconstitutionality of some requirements in the law and in the agreement. It remains to safeguard the principles of social justice, legality and isonomy respecting individual and collective interests and guarantees.