A contribuição para o custeio do serviço de iluminação pública em Fortaleza: aspectos constitucionais e legais

Abstract

It will analyse the constitutionality of contribution to the cost of street lighting in Fortaleza through exposure of local law and the sentence referring to the Federal Constitution. Under the acronym COSIP, this tribute is the source of revenue for Brazilian municipalities for the cost of the system of public lighting. It is thus matters of general interest, since the vast majority is considered taxpayer, and virtually all enjoy the service. The scope and have made inquiries to establish a paradigm between COSIP and the entire tax system constitutional consolidated, revealing that the tribute said does not comply with constitutional rules established by the constituent originated.