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The real right of the state and municipal taxation on activities performed on the Continental Shelf; O real direito de tributacao estadual e municipal sobre atividades executadas na Plataforma Continental

Abstract

The activity of exploration and prospector of oil it is ringed to any luck of tax incidence, because of constituting in unmistakable demonstration of wealth than since certain debit to be an object of similar taxation of what the State derives financial resources so that it practices his essential constitutional and legally distinguished functions. In this sense one does not deny that the tribute constitutes a legal duty imposed on a citizen / taxpayer and, that the same thing results from the Social Contract itself represented by the initial document of the State, the Basic Law, since from the option for the formation of the State all the citizens open hands of measured certainty of his freedoms and autonomies deprived on behalf of a central entity what will be put in charge of promoting the well-being, the security and all too many conditions for attainment of a worthy life to the society. >From that it results that one of the state-owned powers is it of taxing, I tend towards the same thing evolved in the same reason than the State itself, passing of an unlimited and absolute power for a limited power first by the legal standard, of then not  More>>
Authors:
Belo, Heraldo da Costa; [1]  Belo, Rodrigo Marcellino da Costa
  1. PETROBRAS S.A., Rio de Janeiro, RJ (Brazil)
Publication Date:
Jul 01, 2008
Product Type:
Conference
Report Number:
ETDE-BR-1093
Resource Relation:
Conference: Rio oil and gas 2008 expo and conference, Rio de Janeiro, RJ (Brazil), 15-18 Sep 2008; Other Information: 9 refs. Codes: IBP2728_08; BR0903226.pdf
Subject:
02 PETROLEUM; PETROLEUM INDUSTRY; OFFSHORE OPERATIONS; EXPLORATION; PRODUCTION; CONTINENTAL SHELF; TAXES; LEGAL ASPECTS; EVALUATION; BRAZIL
OSTI ID:
21244899
Research Organizations:
Instituto Brasileiro de Petroleo, Gas e Biocombustiveis (IBP), Rio de Janeiro, RJ (Brazil)
Country of Origin:
Brazil
Language:
Portuguese
Other Identifying Numbers:
TRN: BR0903226
Availability:
Commercial reproduction prohibited; OSTI as DE21244899
Submitting Site:
BR
Size:
8 pages
Announcement Date:
Dec 11, 2009

Citation Formats

Belo, Heraldo da Costa, and Belo, Rodrigo Marcellino da Costa. The real right of the state and municipal taxation on activities performed on the Continental Shelf; O real direito de tributacao estadual e municipal sobre atividades executadas na Plataforma Continental. Brazil: N. p., 2008. Web.
Belo, Heraldo da Costa, & Belo, Rodrigo Marcellino da Costa. The real right of the state and municipal taxation on activities performed on the Continental Shelf; O real direito de tributacao estadual e municipal sobre atividades executadas na Plataforma Continental. Brazil.
Belo, Heraldo da Costa, and Belo, Rodrigo Marcellino da Costa. 2008. "The real right of the state and municipal taxation on activities performed on the Continental Shelf; O real direito de tributacao estadual e municipal sobre atividades executadas na Plataforma Continental." Brazil.
@misc{etde_21244899,
title = {The real right of the state and municipal taxation on activities performed on the Continental Shelf; O real direito de tributacao estadual e municipal sobre atividades executadas na Plataforma Continental}
author = {Belo, Heraldo da Costa, and Belo, Rodrigo Marcellino da Costa}
abstractNote = {The activity of exploration and prospector of oil it is ringed to any luck of tax incidence, because of constituting in unmistakable demonstration of wealth than since certain debit to be an object of similar taxation of what the State derives financial resources so that it practices his essential constitutional and legally distinguished functions. In this sense one does not deny that the tribute constitutes a legal duty imposed on a citizen / taxpayer and, that the same thing results from the Social Contract itself represented by the initial document of the State, the Basic Law, since from the option for the formation of the State all the citizens open hands of measured certainty of his freedoms and autonomies deprived on behalf of a central entity what will be put in charge of promoting the well-being, the security and all too many conditions for attainment of a worthy life to the society. >From that it results that one of the state-owned powers is it of taxing, I tend towards the same thing evolved in the same reason than the State itself, passing of an unlimited and absolute power for a limited power first by the legal standard, of then not only for her but also for expensive values the humanity and what are recognized, as even as out of the made positive order, since it is the case of the legal security, stability of the social relations, democracy between others. Inside this framing of limitation of the power of taxing there is recognized the existence of a Principle of the Territoriality informing that no tribute will be able to be set up, operated and collected besides the territorial limits of the Federate Being that practiced his tax constitutional competence. Of this action, it is noticed that the States and coastal Local authorities, principally the State of the Rio of January and the Local authorities of the Rio of January and Macae have been extrapolate his tax competence to continuously to look to tax, through the ICMS and of the ISSQN, activities and services that are carried out in the continental Brazilian platform. The continental platform does not constitute territory of the States and Local authority, but yes territory in the Union, so the standard itself of regency limits the rights of power, jurisdiction and legislation only the Union in exclusion to too many federate beings. So, notice, in regard to the beginning of the legality and to the value of the legal security, the necessity of resolving this dilemma, since to a businessman who it is responsibility to business activity cannot be subdued to size been of uncertainty that, like natural reflex, matters in increase of costs of production that they will be gone over again to the final product, raising the price whose products the production of the oil producing industry is an input, or even his products themselves been intended for the final consumption. (author)}
place = {Brazil}
year = {2008}
month = {Jul}
}