A constitucionalidade das taxas de fiscalização de recursos minerários: uma análise à luz das ações diretas de inconstitucionalidade nº 4785, 4786 e 4787

Abstract

The work seeks to analyze the Constitutionality of “control fees, monitoring and inspection of research, mining, exploration and exploitation of mineral resources” (TFRM). To this end, a survey was carried out bibliography with a focus on the decisions and procedural documents contained in the Actions Direct Unconstitutionality 4875, 4876, 4787; in addition to books, articles and other doctrinal texts related to the theme. The work sought to answer two questions: can the States institute fees related to the inspection of activity mining? And more: the TFRM are constitutional, considering their elements as provided in the state laws that instituted them? The following structure was observed: first, the problem was presented, discussing the constitutive elements of the TFRM and describing the context of the judgments of the Direct Actions of Unconstitutionality presented. From this, the work was divided into two parts. main issues: the first dealt with alleged formal vices of constitutionality found in the contested laws, considering the competence of the States, as federative entities, to institute the aforementioned fees. Then, it was analyzed possible material vices of constitutionality in the TFRM, in the exact terms in which were constituted by Law nº 19.976/2011, of Minas Gerais, Law nº 7591/2011, of Pará, and Law No. 1613/2011, of Amapá. The Federal Supreme Court understood by the absence of formal vice of unconstitutionality, especially in view of the analysis of the competence of the States to institute resource inspection fees miners. In addition, it also understood that there were no vices of material constitutionality, since it considered the fee due to its character environmentalist and extrafiscal