Ilegalidade da cobrança de TUST e TUSD na base de cálculo do ICMS na conta de energia elétrica

Abstract

It is under analysis by the Supreme Court of Justice the theme of repetitive appeals nº 986, which puts into discussion various cases of the same legal matter, which deal with the collection of the tariff of transmission and distribution of electricity, which until recently formed the basis for calculating the ICMS - circulation tax on goods and services. The judicialization of the matter questions the constitutionality of the collection, in addition to the conviction of the concessionaires to reimburse the consumer, for the collection, if considered improper, for the last five years. It happens that in the case of repetitive appeal, the theme stopped all other processes not chosen for analysis, until the collegiate took a decision on the subject. During this process, the Complementary Law 194/2022 is promulgated, which in its taxable list, highlights that it is not the duty to charge these energy tariffs in the said tax. This work seeks, without the pretension of exhausting the theme, to analyze not only the effects of the suspension of processes, but also the consequences of the creation of the new law.