Análise do modelo de contraprestação pelo fornecimento de energia elétrica da vila residencial permanente da UHE Tucuruí

Abstract

This monograph brings the analysis of the model of consideration for the supply of electric energy – instituted and operative since 1994 – in the Permanent Residential Village located in the municipality of Tucuruí and administered by Centrais Elétricas do Norte do Brasil S.A. – ELETRONORTE under the terms of certain norms of Constitutional, Administrative and Tax Law. In that locality, only one Urban Services Tax (TSU) is charged, which considers the size and type of the occupied housing unit as the main elements for the calculation and also serves as consideration for the provision of other services such as water supply and basic sanitation, but disregards the actual consumption of electrical energy by each user. Therefore, in an attempt to explain the details of this counterpart model, the first chapter devotes itself to briefly discussing the historical-geographical context that culminated in the shaping of this model. Subsequently, the second chapter intends to adjectivize this model, identifying, for example, the calculation base and aliquots of the TSU. Then, in the third chapter, an analysis of this model is made from the point of view of the principle of equality enshrined in the caput of the 5th article of the Federal Constitution. Next, in the fourth chapter, the analysis of this model is made mainly from the perspective of some of the administrative principles of the caput of article 37of the Federal Constitution. Finally, the fifth and last chapter examines this model by the prism of the principle of tax isonomy.