Coprocessamento de resíduos e não-cumulatividade do ICMS: uma relação direta com a sustentabilidade

Abstract

The main purpose of this scientific study was to analyze whether the Brazilian legal system and its operators are prepared to deal with multidisciplinary matters such as those related to sustainability. Thus, it leaded me to establish concepts such as legal system, unity, coherence, completeness, principles, values, value balancing, tax law, environmental law among others. To illustrate this discussion, I evaluated a specific case, which concerns the practice of coprocessing of waste carried by a cement company. In the first chapter legal order, principles and solutions of collisions de were studied thought the balancing of values proposed by Robert Alexy. The second chapter was dedicated to Environmental Law focusing on sustainability and the laws related to the cement activity due to the case report chosen. The third chapter dealt with tax law and its concepts and taxes involved specifically with the economic activity of the company used in the case report. The fourth chapter shows the production of cement and how the co-processing of waste is done. Based on all elements previously cited, the fifth chapter was dedicated to the case report analyzing some briefs extracted from the current process before the State of Minas Gerais. As a conclusion, the unpreparedness of the Brazilian legal system was evidenced, especially in multidisciplinary cases such as the one exposed here, where the sustainability should be promoted with the efforts that the Brazilian economic, social and environmental scenery requires