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Complementary Law No. 59 providing for the distribution of 5% of the ICMS, referred to in art. 2. of Law no. 9,491 / 90, to municipalities with water supply sources and environmental conservation units.

País/Territorio
Brasil
Subdivisión territorial
Paraná
Tipo de documento
Legislación
Fecha
1991
Fuente
FAO, FAOLEX
Materia
Medio ambiente gen., Agua, Especies silvestres y ecosistemas
Palabra clave
Acceso-a-la-información Contaminación de las aguas dulces Eliminación de desechos Gestión de desechos Tasa/impuesto Conservación del ecosistema Pueblos indígenas Derechos tradicionales/derechos consuetudinarios Zona de conservación de aguas Abastecimiento de agua Zona protegida Protección del hábitat Biodiversidad Procedimientos judiciales/procedimientos administrativos Registro
Área geográphica
Amazona, Americas, América Latina y el Caribe, Atlántico Norte, América del Sur, Atlántico Sur
Entry into force notes
This Complementary Law enters into force on the day of its publication.
Resumen

This Complementary Law, consisting of 8 articles, provides for the distribution of 5% of the ICMS, referred to in art. 2 of Law No. 9.491/90, to municipalities with water supply sources and environmental conservation units. The environmental conservation units referred to in art. 1 are environmental preservation areas, ecological stations, parks, forestry reserves, forests, forest gardens, indigenous areas, areas of relevant interest to federal, state or federal legislation. (Redaction given by Complementary Law No. 67 of 08/01/1993). The municipalities contemplated in this law by the criterion of water sources are those that shelter in their territory part or all of watersheds from sources of public supply to neighboring municipalities. The 5% distribution of ICMS tax referred to in article 2 of State Law No. 9.491 of 2 December 1990, shall be made as follows: I - 50% to municipalities with water supply sources. II - 50% for municipalities with environmental conservation units. The municipalities must register the environmental conservation units with the state entity responsible for the management of water resources and the environment.

Texto completo
Portugués
Página web
www.icmsecologico.org.br

Referencias - Legislación

Implementado por

Decree No. 3.446 creating within the State of Paraná, the Special Areas of Regulated Use - ARESUR.

Legislación | Brasil | 1997

Palabra clave: Tasa/impuesto, Conservación del ecosistema, Pueblos indígenas, Derechos tradicionales/derechos consuetudinarios, Patrimonio cultural, Zona de conservación de aguas, Uso sostenible, Zona protegida, Protección del hábitat, Biodiversidad, Procedimientos judiciales/procedimientos administrativos, Registro

Fuente: FAO, FAOLEX