Análise Jurídica da lei complementar municipal 148/2015 à luz dos princípios da ordem tributária.

Abstract

With the declaration of unconstitutionality of the Public Lighting Fee (TIP), as there are no characteristics that qualify it as a fee, the Municipalities were left without a way to pay for the public lighting service. Until 2002, Constitutional Amendment 39 was published, which included a new tax type, the Contribution for the Cost of Public Lighting (COSIP), able to replace the TIP. In this scenario, the Municipality of Sousa PB, through Complementary Law No. 148/15, instituted the Public Lighting Contribution (CIP), in order to collect enough revenue to afford the public lighting service offered for the citizens. That said, the present work aims to analyze, in light of the informational principles of the economic order, the complementary Law 148/15, which instituted COSIP in the municipality of Sousa-PB, as well as the Agreement signed between the state entity and the Concessionaire of Electric Energy (ENERGISA). Thereunto, the deductive method is used as a method of approach, as a method of procedure, it is used the historical-evolutionary, and in regard to research techniques, the bibliographic and documentary are used. The research starts from the following problem: is the rule that instituted COSIP in the Municipality of Sousa-PB adequate to the principles that limit the power to tax? And as a hypothesis, the answer is no, because it offends the principle of anteriority, legality, publicity and the ability to contribute. Justifying the theme, seeing that the high tax burden available to taxpayers, aiming at a more adequate taxation to the services offered, is not compatible with the quality of the services offered, in addition to the inadequacy in the way of obtaining the revenue resulting from the collection of the tax. Therefore, there is a real distortion of the application of the tax revenue for the settlement of debts of the Municipality with the electric energy concessionaire (Energisa) without having any relation to the public lighting service, having a provision in the law of permissives for taxation of taxable events that occurred before the institution of COSIP, as well as the lack of disclosure of how much is collected by the federative entity, when and how these resources are applied.