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Law No. 1.530 establishing the Green Tax on the Circulation of Goods and Services (ICMS) in the State of Acre.

Pays/Territoire
Brésil
Sous-division territoriale
Acre
Type du document
Législation
Date
2004
Source
FAO, FAOLEX
Sujet
Espèces sauvages et écosystèmes
Mot clé
Aire protégée Protection de l'habitat Taxe/impôt Préservation de l'écosystème Biodiversité Peuples autochtones
Aire géographique
Amazone, Amériques, Amérique latine et Caraïbes, Atlantique Nord, Amérique du Sud, Atlantique Sud
Entry into force notes
This Law enters into force 60 days after its publication.
Résumé

This Law, consisting of 8 articles, establishes the Green Tax on Circulation of Goods and Services (ICMS) within the State of Acre, allocating 5% of the collection of this tax to municipalities with environmental conservation units. It prescribes that the municipalities must register the environmental conservation units with the state authority responsible for the management of environmental resources. The distribution of 5% of the ICMS Tax will be made equitably, by observing the sizes and the number of environmental preservation areas in the geographical area of ​​each municipality. The technical criteria for allocating resources from the ICMS Tax shall be defined by the state entity responsible for the management of environmental resources, through a Decree of the Executive Branch, within 60 days from the date of this Law. The percentages for each municipality will be calculated annually by the state entity responsible for the management of environmental resources.

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

Références - Législation

Implementé par

Decree No. 4.918 regulating Law No. 1.530 which allocates 5% of ICMS to municipalities that protect biodiversity and implement sustainable development, health and education projects.

Législation | Brésil | 2009 (2010)

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

Source: FAO, FAOLEX