{"id":19505,"date":"2022-10-24T14:34:21","date_gmt":"2022-10-24T17:34:21","guid":{"rendered":"https:\/\/williamfreire.com.br\/?p=19505"},"modified":"2026-06-09T18:30:37","modified_gmt":"2026-06-09T18:30:37","slug":"consideracoes-sobre-a-desproporcao-orcamentaria-e-a-ausencia-de-criterio-temporal-da-taxa-florestal-do-estado-de-minas-gerais","status":"publish","type":"post","link":"https:\/\/adz.technology\/demarest\/consideracoes-sobre-a-desproporcao-orcamentaria-e-a-ausencia-de-criterio-temporal-da-taxa-florestal-do-estado-de-minas-gerais\/","title":{"rendered":"Considera\u00e7\u00f5es sobre a despropor\u00e7\u00e3o or\u00e7ament\u00e1ria e a aus\u00eancia de crit\u00e9rio temporal da Taxa Florestal do Estado de Minas Gerais"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><br>Paulo Hon\u00f3rio de Castro J\u00fanior <br>Tassya Wallace Nunes<br><br><strong>Resumo<\/strong><br><br>A Taxa Florestal aplicada no territ\u00f3rio mineiro foi institu\u00edda com o objetivo de custear a fiscaliza\u00e7\u00e3o de produtos e subprodutos florestais a cargo do IEF. Por tratar-se de taxa de pol\u00edcia a ordem constitucional e infraconstitucional imp\u00f5e que a arrecada\u00e7\u00e3o institu\u00edda guarde rela\u00e7\u00e3o com o custeio estimado da fiscaliza\u00e7\u00e3o. \u00c0 an\u00e1lise dos aspectos or\u00e7ament\u00e1rios envoltos \u00e0 Taxa Florestal, no entanto, demonstram flagrante despropor\u00e7\u00e3o entre a arrecada\u00e7\u00e3o da Taxa Florestal e o custeio da atividade fiscalizat\u00f3ria do IEF. N\u00e3o obstante esta causa de inconstitucionalidade da cobran\u00e7a, a norma que instituiu a Taxa Florestal n\u00e3o indicou o aspecto temporal de sua incid\u00eancia, o que a torna inconstitucional e ilegal, sem possibilidade de convalida\u00e7\u00e3o por norma superveniente.<br><br><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2022\/10\/WFAA-Paulo-Honorio-e-Tassya-Nunes-Taxa-Florestal-do-Estado-de-Minas-Gerais.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incorporado de Incorporado de &lt;strong&gt;Considera\u00e7\u00f5es sobre a despropor\u00e7\u00e3o or\u00e7ament\u00e1ria e a aus\u00eancia de crit\u00e9rio temporal da Taxa Florestal do Estado de Minas Gerais&lt;\/strong&gt;..\"><\/object><a id=\"wp-block-file--media-3f546e9e-9fa6-4e62-93e2-3184b4994a9a\" href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2022\/10\/WFAA-Paulo-Honorio-e-Tassya-Nunes-Taxa-Florestal-do-Estado-de-Minas-Gerais.pdf\"><strong>Considera\u00e7\u00f5es sobre a despropor\u00e7\u00e3o or\u00e7ament\u00e1ria e a aus\u00eancia de crit\u00e9rio temporal da Taxa Florestal do Estado de Minas Gerais<\/strong><\/a><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2022\/10\/WFAA-Paulo-Honorio-e-Tassya-Nunes-Taxa-Florestal-do-Estado-de-Minas-Gerais.pdf\" class=\"wp-block-file__button\" download aria-describedby=\"wp-block-file--media-3f546e9e-9fa6-4e62-93e2-3184b4994a9a\">Baixar<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Paulo Hon\u00f3rio de Castro J\u00fanior Tassya Wallace Nunes Resumo A Taxa Florestal aplicada no territ\u00f3rio mineiro foi institu\u00edda com o objetivo de custear a fiscaliza\u00e7\u00e3o de produtos e subprodutos florestais a cargo do IEF. Por tratar-se de taxa de pol\u00edcia a ordem constitucional e infraconstitucional imp\u00f5e que a arrecada\u00e7\u00e3o institu\u00edda guarde rela\u00e7\u00e3o com o custeio [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":18332,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[36,138],"tags":[],"class_list":["post-19505","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","category-belo-horizonte"],"acf":[],"_links":{"self":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/19505","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/comments?post=19505"}],"version-history":[{"count":1,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/19505\/revisions"}],"predecessor-version":[{"id":172586,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/19505\/revisions\/172586"}],"wp:attachment":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/media?parent=19505"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/categories?post=19505"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/tags?post=19505"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}