SARMENTO, F. T.; http://lattes.cnpq.br/6496729610469087; SARMENTO, Felipe Trigueiro.
Resumen:
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.
