Alíquota do ICMS sobre energia elétrica

Abstract

The purpose of this article is to demonstrate the aliquot of ICMS applied on the essential activities, specifically on Electric Energy, since according to the Federal Constitution, such tax can be selective, depending on the essentiality of the goods and services, so it understood that the most essential products should have lower rates than superfluous products. However, the states of the Federation have been using rates higher than the general internal rate to tax Electric Energy services, disregarding the principle of selectivity, since these essential services should be at least aliquots equal to the other essential products, but never superior. Due to this difference, taxpayers enter the Judiciary to discuss the difference between the rates. It is noteworthy that the discussion reached the STF through Extraordinary Appeal nº 714.139/SC with General Repercussion declared, under the report of Minister Marco Aurélio. It should be noted that this appeal, with general repercussions, has a favorable opinion from the Federal Public Prosecutor's Office, represented by PGR Mr. Rodrigo Janot, which in summary recognizes the clear disproportionality between the general rate and the rate applied to electric energy, of the Taxpayer's Appeal with the modulation of the pro-future effects. Therefore, this article has the purpose of drawing perspectives for national taxpayers who are at a complete disadvantage with the tax authorities, since they are obliged to pay an exorbitant tax, in total disagreement with the Federal Constitution