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Complementary Law No. 73 providing for the criteria for distribution of the ICMS revenues belonging to the Municipalities.

Pays/Territoire
Brésil
Sous-division territoriale
Mato Grosso
Type du document
Législation
Date
2000
Source
FAO, FAOLEX
Sujet
Environnement gén., 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 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 Law enters into force on the day of its publication.
Résumé

This Law, consisting of 9 articles and two Annexes, provides the criteria for distribution of the ICMS revenues belonging to the Municipalities, referred to in art. 157 of the State Constitution. The revenue portion of the proceeds from the collection of the Tax will be 75% defined as follows: Environmental Sanitation 2.0%; Conservation Unit/Indigenous Land 5.0%. For the calculation of the Environmental Sanitation criteria, Water Collection, Distribution and Collection Systems, Treatment and Final Disposal of Solid Waste and Sanitary Sewage Systems in the Municipalities should be observed. The State Environmental Foundation - FEMA will publish annually the list of Municipalities entitled to receive the quota referred to the Environmental Sanitation criteria. The portion referring to the Environmental Sanitation criterion will be calculated and distributed as of the third fiscal year after the enforcement of this complementary Law.

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

Références - Législation

Implementé par

Norm SEMA No. 001 regulating administrative procedures for the organization of the State Register of Conservation Units and Indigenous Lands, the enforcement of calculations and management of the Ecological ICMS Programme.

Législation | Brésil | 2010

Mot clé: Aire protégée, Protection de l'habitat, Taxe/impôt, Préservation de l'écosystème, Biodiversité, Droits traditionnels/droits coutumiers, Peuples autochtones, Procédures judiciaires/procédures administratives, Enregistrement

Source: FAO, FAOLEX