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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.

Pays/Territoire
Brésil
Sous-division territoriale
Paraná
Type du document
Législation
Date
1991
Source
FAO, FAOLEX
Sujet
Environnement gén., Eau, Espèces sauvages et écosystèmes
Mot clé
Accès-à-l'information Pollution des eaux douces Élimination de déchets Gestion des déchets Taxe/impôt Préservation de l'écosystème Peuples autochtones Droits traditionnels/droits coutumiers Zone de conservation des eaux Approvisionnement en eau Aire protégée Protection de l'habitat Biodiversité Procédures judiciaires/procédures administratives Enregistrement
Aire géographique
Amazone, Amériques, Amérique latine et Caraïbes, Atlantique Nord, Amérique du Sud, Atlantique Sud
Entry into force notes
This Complementary Law enters into force on the day of its publication.
Résumé

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.

Texte intégral
Portugais
Site web
www.icmsecologico.org.br

Références - Législation

Implementé par

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

Législation | Brésil | 1997

Mot clé: Taxe/impôt, Préservation de l'écosystème, Peuples autochtones, Droits traditionnels/droits coutumiers, Patrimoine culturel, Zone de conservation des eaux, Utilisation durable, Aire protégée, Protection de l'habitat, Biodiversité, Procédures judiciaires/procédures administratives, Enregistrement

Source: FAO, FAOLEX