The limitations of the municipal’s legislative competence to create environmental contributions

the (in)constitutionality of the law nº 10.766/09 of Londrina/PR

Abstract

The Brazilian Federal Constitution of 1988 created the pillars to a Democratic Environmental Rule of Law. The environmental taxation is defended as important for the effectiveness of this social achievement. However, the federative political-administrative organization and the current constitutional and legal tax structure must be considered when such competence is exercised. This study analyzes the Law nº 10.766/09, of Londrina/PR, which created an obligation for car dealerships to plant a tree for each new car sold in their territory. Despite the Municipality's environmental concern, it is important to assess legal nature of that legal obligation. It is defended to be a tribute, of the kind contribution of intervention in the economic domain, whose competence for creation is exclusive of the Union. It argues that if characterized as a tax it would be equally unconstitutional because of the binding of the amount collected for a specific purpose and also for use a materiality of exclusive competence of the States. The initiative is equally ineffective from an environmental point of view, since the argument of compensating for CO2 emissions in municipal territory is not applicable, given the fact that this type of pollution is transboundary, as well because only new cars are affected, relegating more polluting vehicles to the field of the tax non-incidence. It suggests the creation of a nationwide Management Committee to democratize the use of the contribution of intervention in the economic domain for environmental purposes.