A inconstitucionalidade das cláusulas primeira e terceira do convênio CONFAZ ICMS nº 100/97 à luz do direito ao meio ambiente ecologicamente equilibrado e ao desenvolvimento sustentável

Abstract

The present study, initially, analyzes how the environment ecologically balanced and the principle of sustainable development reached the Brazilian legal system through the Federal Constitution of 1988. After this analysis, began to discuss how Environmental Law is, despite not being accepted by all, an independent branch of law and has its principles . These principles govern all Environmental Law and show that it has a highly preventive bias. Then, it is discussed how tax extra-fiscality can be a means of these principles. In fact, despite the fact that extra-financial excellent environmental protection, has been used in a way to meet the interests of determinants sectors of society, such as the Confaz ICMS Agreement No. 100/97, which provides fiscal incentives for the trade of agrochemicals. As shown in the present study, pesticides are extremely harmful to the environment, affecting the soil, waters and the ecosystem in which it is applied. Not only, it is also harmful to the health of human beings, being responsible for deaths of rural workers, by various intoxications and increasing the possibility of various cancers. After the discussion of these points, it is part of the clash between ecologically balanced environment and sustainable development against the first and third clauses of the Confaz ICMS Agreement No. 100/97, which give tax incentives to the commercialization of pesticides and if there is constitutionality.