Energia solar: benefícios fiscais como meio garantidor do desenvolvimento sustentável e direitos da personalidade

Abstract

The concern with preserving the environment and producing electricity in a less polluting manner is an increasingly recurrent subject in world governments, making it necessary to seek ways to preserve the environment for future generations, but with the challenge of not interrupting the economic and social development. In this context, renewable energy sources, especially solar energy, are an excellent alternative to ensure sustainable development with electricity production without major damage to the environment. ANEEL's Normative Resolution No. 482/2012 brought important developments in the renewable energy generation system distributed in Brazil, but the national potential is still not properly explored, and tax benefits are the best way for the State to encourage the use of this matrix energy, thus ensuring environmental preservation and consequently the rights of the personality. The research used the exploratory method added in bibliographic review, articles from journals, legislation, doctrine and jurisprudence applicable to the case.