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Germany's ecological tax reform as paradigm to Brazil

Document Citações 3 Citado por Related
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AutorJulia Mattei - João Luis Nogueira Matias
CargoDoctor in Environmental Tax Law and Master in Comparative Law (LL.M.) from the University of Cologne, Germany. Professor of the professional master's degree in Law and Conflict Management at Universidade de Fortaleza (Unifor). Post-doctoral student of the Post-Graduation Program in Law of the Universidade Federal do Ceará (UFC). E-mail:...
Páginas205-233
205
Veredas do Direito, Belo Horizonte, v.16 n.34 p.205-233 Janeiro/Abril de 2019
GERMANY’S ECOLOGICAL TAX REFORM AS
PARADIGM TO BRAZIL
Julia Mattei
Doctor in Environmental Tax Law and Master in Comparative Law (LL.M.) from the Univer-

Management at Universidade de Fortaleza (Unifor). Post-doctoral student of the Post-Gradua-
tion Program in Law of the Universidade Federal do Ceará (UFC).
E-mail: juliamattei@unifor.br
João Luis Nogueira Matias
Doctor in Commercial Law from Universidade de São Paulo – USP (2009). Doctor in Public
Law from Universidade Federal de Pernambuco (2003). Master in Law and Development
from Universidade Federal do Ceará (1999). MBA in Business Management from FGV/
MARPE (2005). Associate Professor, Level III, at Universidade Federal do
Ceará and Centro Universitário 7 de Setembro – UNI7.
E-mail: joaoluisnm@uol.com.br
http://dx.doi.org/10.18623/rvd.v16i34.1283
ABSTRACT
         
focused on energy taxation, seeking to comparatively analyze its
elements, contributing to the greening of the Brazilian tax system. To
this purpose, a parallel is drawn between the legal systems of the two
countries, analyzing the constitutionality of ecologically earmarked
taxes on energy (Ökosteuern), which in Germany were introduced by
the 1999 tax reform. Under Brazilian law, CIDE-Combustível’s (fuel
tax) is scrutinized in its role as starting point for the greening of the
tax system. The adopted method is deductive and suggestive in the
context of comparative law. The study showed that the constitutional
admissibility of the Ökosteuern in Germany was much debated and
these were approved much more for political than legal reasons. In
Brazil, the introduction of this taxation model depends inevitably on
an amendment to the Constitution. However, important similarities are
found between the German model and the CIDE-Combustível’s model
    
tax system.
Keywords: Tax reform; environmental taxation; ecotaxes; comparative
law; CIDE- Combustível.
GERMANY’S ECOLOGICAL TAX REFORM AS PARADIGM TO BRAZIL
206 Veredas do Direito, Belo Horizonte, v.16 n.34 p.205-233 Janeiro/Abril de 2019
A REFORMA TRIBUTÁRIA ECOLÓGICA ALEMÃ COMO
PARADIGMA PARA O BRASIL
RESUMO
    
        
        
        
          
       
       
          
        
          
        
       
        
          



    

Palavras-chave:    


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