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Fiscalidade Verde Exmo. Senhor Presidente V/Refª N/Refª CIR_89/2014/CC Data :15/07/214 ASSUNTO: FISCALIDADE VERDE Nos termos do Despacho n.º 1962/2014, do Ministro do Ambiente, Ordenamento do Território e Energia e do Secretário de Estado dos Assuntos Fiscais, que procedeu à nomeação da Comissão para a Reforma da Fiscalidade Verde, decorre de 30 de junho a 15 de agosto de 2014 “um período para consulta e discussão pública do Anteprojeto de Reforma, durante o qual poderão ser apresentados contributos pelas entidades interessadas”. Neste âmbito a ANMP vem solicitar a V. Exª a colaboração do Município ao qual preside para a emissão de Parecer sobre o Anteprojecto de Reforma, o qual se anexa para análise. Os referidos contributos deverão ser remetidos até ao próximo dia 31 de julho para [email protected]. Com os melhores cumprimentos, O Secretário Geral Rui Solheiro ANTEPROJETO DE REFORMA DA FISCALIDADE VERDE 30 de Junho de 2014 1 CONSULTA PÚBLICA Nos termos do Despacho n.º 1962/2014, do Ministro do Ambiente, Ordenamento do Território e Energia e do Secretário de Estado dos Assuntos Fiscais, que procedeu à nomeação da Comissão para a Reforma da Fiscalidade Verde, decorre de 30 de junho a 15 de agosto de 2014 “um período para consulta e discussão pública do Anteprojeto de Reforma, durante o qual poderão ser apresentados contributos pelas entidades interessadas”. Os contributos poderão ser enviados para a Comissão por correio electrónico ([email protected]) ou em papel (Comissão para a Reforma da Fiscalidade Verde / Ministério do Ambiente, Ordenamento do Território e Energia / Rua de O Século, n.º 51, 1200-433, Lisboa). Na falta de indicação expressa em contrário pelo remetente, os contributos serão tornados públicos uma vez encerrado o período supra referido. A Comissão aproveita ainda para informar que a apresentação pública do Anteprojeto terá lugar no dia 15 de Julho de 2014, entre as 9:00h e as 13:00h, no Auditório da Faculdade de Direito da Universidade de Lisboa, para a qual se convidam todas as entidades interessadas. A Comissão está aberta à co-organização de outras sessões públicas que lhe sejam propostas, podendo para o efeito ser utilizados os contactos acima indicados. 2 3 COMISSÃO PARA A REFORMA DA FISCALIDADE VERDE Jorge Vasconcelos (Presidente) Afonso Arnaldo António Brigas Afonso Carlos Lobo Catarina Roseta Palma Cláudia Dias Soares Fernando Araújo João Silva Lopes Mafalda Alves Rui Ferreira dos Santos ______________________________ Assessoria Técnica Paulo Sena Esteves Tito Rendas 4 AGRADECIMENTOS A Comissão não pode deixar de expressar a sua gratidão a todos aqueles que, também nesta segunda fase dos trabalhos, com ela graciosamente partilharam a sua sabedoria e experiência. Além do agradecimento às entidades mencionadas no Anexo IV do presente documento, gostaríamos de manifestar um particular apreço ao Professor Alfredo Marvão Pereira e ao Dr. Rui Marvão Pereira, à Professora Júlia Seixas e à Eng.ª Patrícia Fortes, à Professora Margarita Robaina, e às Dras. Ana Maria Dias e Maria Manuela Dias que em conjunto analisaram com grande profundidade e rigor os impactos da tributação do carbono. No âmbito institucional, um agradecimento particular é devido ao Dr. Nuno Lacasta, Presidente da APA, e à sua equipa – a Eng.ª Ana Cristina Carrola, a Eng.ª Ana Paula Rodrigues, o Professor António Alvarenga, o Eng. António Leitão, o Eng. Bruno Simplício, a Eng.ª Inês Diogo, o Dr. Pedro Mendes e a Dra. Susana Escária – assim como ao Professor João Leão, Diretor do Gabinete de Estratégia e Estudos do Ministério da Economia e a todos os seus colaboradores, ao Dr. João Capella Ramos, ao Dr. José Carlos Pereira, ao Dr. Luís Barata e ao Dr. Sérgio Oliveira. Graças ao apoio do governo francês a Comissão pôde contar com a colaboração do Dr. Christophe Schramm e a Fundação Gulbenkian proporcionou a possibilidade de um encontro com o Dr. Pavan Sukhdev. Agradecemos ainda a colaboração do Dr. Bernardo Campos Pereira, da Dra. Filipa Sacadura, do Dr. João Camolas, do Dr. João Vilhena Valério, da Dra. Luísa Magalhães e do Dr. Miguel Barroso. A Comissão solicitou duas reuniões à Comissão de Reforma do IRS com o objetivo de coordenar as medidas propostas, agradecendo a disponibilidade e abertura demonstradas. 5 SUMÁRIO No exercício do mandato que lhe foi confiado, a Comissão para a Reforma da Fiscalidade Verde submete agora a consulta pública a proposta de alterações legislativas visando a “simplificação dessa tributação e a revisão dos respetivos elementos essenciais, de forma a promover a competitividade económica, a sustentabilidade ambiental e a eficiente utilização dos recursos, no âmbito de um modelo de crescimento sustentável mais eficaz”. Na sequência da publicação do Relatório Preliminar, em 30 de março, a Comissão solicitou e recebeu numerosas sugestões de simplificação e melhoria da tributação verde. O presente relatório responde a todas as sugestões recebidas, explicando as razões que a levaram a acolher ou não as referidas sugestões. A tabela incluída no capítulo III indica sucintamente as decisões da Comissão. O Anteprojeto de Reforma que agora se publica como Anexo ao presente relatório corporiza um conjunto de 40 propostas de alteração do sistema fiscal atualmente em vigor. No capítulo IV, cada proposta é objecto de descrição detalhada, sendo explicadas as razões da sua aceitação e indicados os resultados da análise de impacto efetuada. As propostas referem-se maioritariamente ao sector da energia e transportes, abrangendo também o sector da água (12), dos resíduos (2), do urbanismo e planeamento do território (6), das florestas (1) e da biodiversidade (1). Algumas sugestões recebidas correspondem a medidas igualmente necessárias mas que exigem informação ou recursos cuja obtenção não era exequível no prazo de três meses. Estas sugestões deram lugar a 26 recomendações específicas que constituem, no seu conjunto, uma proposta de programa de trabalho futuro. A descrição e explicação das recomendações encontra-se no capítulo V. A estas recomendações específicas acrescentaram-se 5 recomendações de carácter geral, resultantes da experiência acumulada pela Comissão ao longo dos cinco meses da sua atividade, a saber: - Desenvolver a contabilidade pública verde - Harmonizar e publicitar informação ambiental existente 6 - Criar ferramentas de análise e auxílio à decisão que combinem aspectos ambientais, sociais, económicos e orçamentais - Rever as políticas de regulação sectorial - Racionalizar os fundos ambientais existentes Após analisar os resultados da consulta pública, a Comissão entregará ao Governo, em 15 de setembro, o Projeto de Reforma. 7 ANTEPROJETO DE REFORMA DA FISCALIDADE VERDE ÍNDICE Índice de Figuras ......................................................................................................... 10 Índice de Tabelas ......................................................................................................... 11 Lista de Abreviaturas e Siglas ..................................................................................... 12 1. INTRODUÇÃO ..................................................................................................... 16 1.1. Mandato da Comissão para a Reforma da Fiscalidade Verde ........................... 16 1.2. Objectivos do trabalho ....................................................................................... 17 1.3. Metodologia adoptada ....................................................................................... 18 1.4. Estrutura do Relatório do Anteprojeto de Reforma ........................................... 21 2. PRINCÍPIOS ORIENTADORES DA REFORMA DA FISCALIDADE VERDE ....................................................................................................................... 22 3. SISTEMATIZAÇÃO E ANÁLISE DOS CONTRIBUTOS RECEBIDOS ...... 24 3.1. Contributos recebidos e posição sumária da Comissão ........................................ 24 3.2. Posição detalhada da Comissão sobre as sugestões não adotadas ........................ 33 3.2.1. Energia e Emissões ..................................................................................... 33 3.2.2. Transportes ................................................................................................. 44 3.2.3. Água ........................................................................................................... 55 3.2.4. Resíduos ..................................................................................................... 58 3.2.5. Urbanismo e Planeamento do Território .................................................... 62 3.2.6. Florestas ...................................................................................................... 66 3.2.7. Biodiversidade ............................................................................................ 67 3.2.8. Outras ......................................................................................................... 68 4. PROPOSTAS DE REVISÃO ............................................................................... 72 4.1. Energia e Emissões ............................................................................................... 72 4.2. Transportes ......................................................................................................... 114 8 4.3. Água ................................................................................................................... 141 4.4. Resíduos ............................................................................................................
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