Optimization of the transfer process to the Municipalities and the Federal District - DF, of Law 13,240, of December 30, 2015

Abstract

The need for continuous improvement in the transfer process to municipalities and the Federal District in compliance with the legislation in art. 27 of Law No. 13,240, of December 30, 2015, included the wording of art. 6-B in Decree-Law No. 2,398, of December 21, 1987, establishing the obligation for the Union, through the Secretariat for Coordination and Governance of the Union's Heritage - SPU, to transfer the corresponding to the Municipalities and the Federal District - DF to 20% (twenty percent) of the annual collections of the previous year referring to Forum, Occupancy Fee and Laudemium, charged for the use of those properties located in the municipalities and in the DF and art. 17 of Law No. 13,240, of 2015, and 16-G of Law No. 13,465, of July 11, 2017, likewise determined the transfer of 20% of equity income arising from the sale of Federal properties that are registered in occupation and, also, the remission of jurisdiction of the real estate under a lease, respectively, always observing the location of the real estate. The primary interest is to examine the transfer process in the last 5 (five) years and optimize, analyze the failures of the transfer process, as well as quantify the amounts not transferred to the states.