A BRIEF HISTORIOGRAPHY ON THE LEGALITY OF THE CONTRIBUTION ON PUBLIC LIGHTING (COSIP)
DOI:
https://doi.org/10.51891/rease.v10i11.16453Keywords:
Public lighting. Contribution. Historiography. Constitutionality.Abstract
COSIP (Contribution for the Cost of Public Lighting Services) is a contribution that aims to finance public lighting services in cities and municipalities, based on article 149-A of the Federal Constitution of Brazil. However, its history and constitutionality are much debated. Given this scenario, this study aimed to discuss a brief historiography of this contribution as well as analyze its legal consequences. In the methodological field, a bibliographic review was carried out, based on scientific articles, books, periodicals, case law and current legislation on the respective subject. Data collection was done through databases such as Scielo, Google Scholar, among others, from 2019 to 2024. The results clearly show that there was much debate about the constitutionality of COSIP. The favorable positions highlight its constitutionality, the legal nature of a special contribution, the collective benefit of public lighting and the efficiency in collection. On the other hand, opposing positions argue that COSIP lacks proportionality, uses inappropriate collection criteria, and could be a disguised unconstitutional tax. To address these legal disagreements, the Brazilian Supreme Court (STF) has ruled on several occasions in favor of the constitutionality of COSIP. The Court understands that, as a special contribution, COSIP meets the requirements set forth in the Constitution, and that its collection is legitimate as long as it follows the legal parameters established by the municipalities.
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Atribuição CC BY