A invalidade da cobrança de taxa de preservação ambiental em Fernando de Noronha-PE

Abstract

The Law nº 10.403, of December 29, 1989, of the Government of the State of Pernambuco-PE, instituted taxes within the scope of the State District of Fernando de Noronha-PE. The Article 83 of the aforementioned law, instituted the Environmental Preservation Fee (TPA), “designed to ensure the maintenance of environmental and ecological conditions of the Fernando de Noronha Archipelago, incident on the transit and permanence of people in the area under the jurisdiction of the State District. The present work aims to analyze the validity of the collection of TPA by the State District of Fernando de Noronha-PE, based on the Matrix Tax Incidence Rule (RMIT) idealized by the Doctrinator Paulo de Barros Carvalho, in order to verify if the tax norm is adequate the criteria that characterize Fees in General. In this sense, a study will be carried out based on the doctrine and jurisprudence, in order to describe the fees in general, the criteria characterizing the institution of the referred tax, as well as the verification of the validity of the collection of the Environmental Preservation Fee in the District of Fernando Noronha, according to the criteria established by the Matrix Incidence Rule. In the end, it is concluded, the Invalidity of the Collection of Environmental Preservation Fee by the District of Fernando de Noronha-PE, since it has a material criterion lacking specificity and divisibility, as well as a diffuse right, restricting the freedom of traffic and the right to the environment.