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A jurisprudência fiscal ambiental
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A presente dissertação sobre jurisprudência fiscal ambiental versa sobre algumas das decisões jurisdicionais de relevo nas quais foi sindicada a legalidade de tributos com objetivos extrafiscais, especialmente com fundamentos de proteção ambiental. Salienta-se a importância dos efeitos das decisões jurisprudenciais que vão muito além do caso concreto sindicado.
A proteção do ambiente constitui atualmente um dos fundamentos da fiscalidade moderna e vai com certeza dominar as justificações dos sistemas tributários da próxima geração. A aceitação pública derivada do amplo consenso que envolve a causa ambiental e a possibilidade de um tributo com fundamentos ambientais constituir mais uma via de receita pública, quando os impostos sobre o rendimento e o património assumem já níveis demasiado elevados, a par da necessidade de cumprimento das metas ambientais traçadas pela União Europeia, tem provocado um avanço significativo de tributos fundados em questões ambientais.
Apesar da sua finalidade extrafiscal, o tributo ambiental respeita a configuração constitucional de um instrumento jurídico fiscal sujeito aos princípios da Constituição Fiscal e Económica, que quando interpretado pelos órgãos jurisdicionais deve ser submetido ao teste da proporcionalidade em sentido estrito.
Estruturalmente o trabalho encontra-se dividido em três partes. A primeira parte dedicada à tutela jurídica do ambiente, da qual constam alguns dos princípios basilares de Direito do Ambiente que devem estar presentes numa medida fiscal com fundamentos ambientais. Uma segunda parte dedicada à utilização do Direito fiscal como instrumento de proteção ambiental, em que se exploram as possibilidades e os limites da utilização de um instrumento fiscal e se realça a importância do princípio da proporcionalidade na sua vertente da adequação para a devida articulação dos princípios da Constituição Fiscal com os princípios de Direito Ambiental.
Na terceira parte procede-se à análise de decisões jurisdicionais na fiscalidade ambiental selecionada pelo tipo de instrumento fiscal sindicado, referencia-se a importância do entendimento jurisprudencial para garantir o cumprimento dos princípios da constituição fiscal, com especial destaque para a adequação do instrumento fiscal ao objetivo extrafiscal pretendido como pressuposto da sua legalidade e constitucionalidade. No final a importância do labor judicial e as suas limitações atuais no contributo para o êxito e a eficácia do Direito Fiscal ambiental, paralelamente à influencia decisiva e assinalável que a Política e arte legislativa têm numa política Eco fiscal. Por fim, surgem as conclusões.
This dissertation on environmental tax jurisprudence deals with some of the relevant jurisdictional decisions in which the legality of taxes with extra-fiscal purposes was syndicated, especially on grounds of environmental protection. It emphasizes the importance of the effects of these jurisprudential decisions that go far beyond the specific case syndicated. The protection of the environment currently is one of the foundations of modern taxation and will certainly dominate the justifications of the next generation tax systems. The public acceptance derived from the broad consensus that involves the environmental cause and the possibility of a tax with environmental foundations constituting another way of public revenue, when taxes on income and property are already too high, along with the need to comply of the environmental goals set by the European Union, has caused a significant advance in taxes based on environmental issues. Despite its extra-fiscal purpose, the environmental tax respects the constitutional configuration of a tax legal instrument subject to the principles of the Fiscal and Economic Constitution, which, when interpreted by the courts, must be subjected to the strict proportionality test. Structurally, this work is divided into three parts. The first part is dedicated to the legal protection of the environment, describing some of the basic principles of Environmental Law that must be present in a tax measure with environmental justification. A second part is dedicated to the use of tax law as an instrument of environmental protection, where the possibilities and limits of the use of a tax instrument are explored. The importance of the principle of proportionality in its adequacy standpoint for the proper articulation of the principles of Fiscal Constitution with the principles of Environmental Law is also investigated. In the third part of the dissertation, jurisdictional decisions in environmental taxation selected by the type of syndicated tax instrument are analysed, referring to the importance of jurisprudential understanding to ensure compliance with the principles of the tax Constitution, with special emphasis on the adequacy of the tax instrument to the intended extra-fiscal objective, as a presupposition of its legality and constitutionality. At the end highlights the importance of judicial work and its current limitations in contributing to the success and effectiveness of environmental Tax Law, in addition to the decisive and remarkable influence that Policy and legislative art have on an Eco-fiscal policy. Finally, the conclusions are drawn.
This dissertation on environmental tax jurisprudence deals with some of the relevant jurisdictional decisions in which the legality of taxes with extra-fiscal purposes was syndicated, especially on grounds of environmental protection. It emphasizes the importance of the effects of these jurisprudential decisions that go far beyond the specific case syndicated. The protection of the environment currently is one of the foundations of modern taxation and will certainly dominate the justifications of the next generation tax systems. The public acceptance derived from the broad consensus that involves the environmental cause and the possibility of a tax with environmental foundations constituting another way of public revenue, when taxes on income and property are already too high, along with the need to comply of the environmental goals set by the European Union, has caused a significant advance in taxes based on environmental issues. Despite its extra-fiscal purpose, the environmental tax respects the constitutional configuration of a tax legal instrument subject to the principles of the Fiscal and Economic Constitution, which, when interpreted by the courts, must be subjected to the strict proportionality test. Structurally, this work is divided into three parts. The first part is dedicated to the legal protection of the environment, describing some of the basic principles of Environmental Law that must be present in a tax measure with environmental justification. A second part is dedicated to the use of tax law as an instrument of environmental protection, where the possibilities and limits of the use of a tax instrument are explored. The importance of the principle of proportionality in its adequacy standpoint for the proper articulation of the principles of Fiscal Constitution with the principles of Environmental Law is also investigated. In the third part of the dissertation, jurisdictional decisions in environmental taxation selected by the type of syndicated tax instrument are analysed, referring to the importance of jurisprudential understanding to ensure compliance with the principles of the tax Constitution, with special emphasis on the adequacy of the tax instrument to the intended extra-fiscal objective, as a presupposition of its legality and constitutionality. At the end highlights the importance of judicial work and its current limitations in contributing to the success and effectiveness of environmental Tax Law, in addition to the decisive and remarkable influence that Policy and legislative art have on an Eco-fiscal policy. Finally, the conclusions are drawn.
Descrição
Palavras-chave
Direito fiscal Direito do ambiente Jurisprudência Protecção do ambiente Teses de mestrado - 2023