De Tales de Mileto a George Simon Ohm a cobrança de iluminação pública no direito positivo brasileiro

Abstract

Electric energy is an essential good for human existence in the 21st century. To arrive at such development, a series of studies were compiled giving rise to the tools we use today. Among the utilities of eletrical energy is its use for illumination of the cities, with regard to public roads, squares, parks and other areas of common use. Since this illumination results from the provision of a servisse from the State, which generates an expense, it became necessary to establish a specific tax to collect the amount spent on the provision of this public service. First, it was attempted to use” the tax rate”, which was declared unconstitutional. Subsequently, the levy was collected through the tributary contribution, which was judged constitutional by the STF. Also, we analyze the collection and expenses of the Municipality of Curitiba / PR of COSIP, pointing out that there is a disparity between the amount spent on the public lighting service. Finally, the phenomenon of legislative overcoming finds an obstacle in the constitutional text, and there are express limits for amendments to the Constitution.