دورة الحياة
- نافذ
- آخر تعديل
Country / jurisdiction: Brazil · Year: 2024 · Status: In force · Level: National · Type: Voluntary
Decree No. 11,964/2024 issued by the Ministry of Mines and Energy (MME) classifies investment projects in the transformation of strategic minerals for energy transition as qualifying projects for the purpose of issuance of debentures with tax benefits under Decree No. 12,431/2011 and Decree No. 14,801/2024.
Decree No. 12,431/2011 provides tax benefits to the individuals or companies who acquire debentures intended for qualifying projects. Decree No. 14,801/2024 provides tax benefits to the issuers of debentures intended to fund qualifying projects.
On 22 January 2025, MME published draft Ordinance No. 825/2025 for public consultation, setting out the criteria and conditions for classifying strategic minerals projects under Decree No. 11,964/2024. The draft Ordinance identifies cobalt, copper, lithium, nickel and rare earth elements as strategic minerals for energy transition. In addition, it qualifies mineral transformation projects intended to produce the following substances as eligible for tax benefits:
In battery-grade: lithium carbonate;
lithium hydroxide;
cobalt sulphate;
nickel sulphate; and
copper foil at the thickness required for lithium-ion batteries;
in a degree of purity suitable for the production of magnets for electric motors: rare earth oxides;
rare earth chlorides; and
rare earth metals or alloys.
Official source: https://www2.camara.leg.br/legin/fed/decret/2024/decreto-11964-26-marco-2024-795426-publicacaooriginal-171363-pe.html
المصدر
https://www.iea.org/policies/26996الوثيقة الرسمية لدى الجهة التنظيمية. استشهد دائماً بهذا الرابط — لا بصفحة تفاصيل Vantage — في أدلة الامتثال.