A extrafiscalidade e a tributacao dos servicos de fornecimento de água potável: possibilidades e alternativas

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Autor	Paulo Antônio Caliendo Velloso da Silveira, Paola Mondardo Sartori
Páginas	38-54

A EXTRAFISCALIDADE E A TRIBUTAÇÃO DOS SERVIÇOS DE

FORNECIMENTO DE ÁGUA POTÁVEL: POSSIBILIDADES E

ALTERNATIVAS

EXTRAFISCALITY AND TAXATION OF POTABLE WATER SUPPLY

SERVICES: POSSIBILITIES AND ALTERNATIVES

Recebido: 25.07.2017

Aprovado: 10.11.2017

Paulo Antônio Caliendo Velloso da Silveira*

Paola Mondardo Sartori**

RESUMO: Sem a água o corpo humano não sobrevive. Não apenas a espécie humana, mas

todos os seres vivos necessitam de água para o funcionamento do seu organismo, seja ele

animal ou vegetal. À vista disso, e considerando a problemática atual da escassez de água

no país e o recente reconhecimento pela ONU do direito à água potável como um direito

 

     

        

poderia ser utilizada com objetivo de salvaguardar bem tão precioso. Entretanto,

indispensável uma análise mais aprofundada sobre as espécies de tributos possíveis para

    



Palavras-chave:     

Sustentabilidade.

ABSTRACT: Without water the human body does not survive. It is not just the human

species, but all living things need water, animal or vegetable. Having that in mind,

and considering the current problem of water scarcity in the country and the recent

recognition by the UN of the human right to water and sanitation, it is evident the urgency

in the search for ways to preserve this element that is indispensable for maintaining life.



governmental actions that could be used with the purpose of safeguarding so precious

    

function is essential, especially as regards their advantages and disadvantages.

Keywords: 

     









A extrascalidade e a tributação dos serviços de

fornecimento de água potável: possibilidades e alternativas

Direito e Desenvolvimento, João Pessoa, v. 8, n. 2, p. 3854

CONSIDERAÇÕES INICIAIS



o corpo humano não sobrevive. Não apenas a espécie humana, mas todos os seres vivos

necessitam de água para o funcionamento do seu organismo, seja ele animal ou vegetal.

       

















             





1

     



  



         

  

          



         

   



      

           

de salvaguardar bem tão precioso e, portanto, perceptível a necessidade de um estudo



1. A ÁGUA E O DIREITO

        

      

      



o uso dessas águas sem considerar a natureza potencialmente poluidora de determinadas atividades. O Brasil possui



    



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