A inconstitucionalidade da inclusão da TUST e TUSD na base de cálculo do ICMS incidente sobre energia elétrica
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TCC
Date
2021-12
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Authors
Barreto, Julia Rodrigues
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Medeiros, Edmundo Emerson de
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Abstract
O presente trabalho tem como objetivo primordial analisar a controvérsia acerca da
inclusão da Tarifa de Uso do Sistema de Transmissão (TUST) e da Tarifa de Uso do Sistema de
Distribuição (TUSD) da base de cálculo do Imposto sobre Circulação de Mercadorias (ICMS)
incidente sobre energia elétrica, isto com base em uma análise sistemática do ordenamento jurídico
brasileiro e do posicionamento da atual jurisprudência pátria.
A relevância da controvérsia é inquestionável, dado que, no ano de 2017, o Superior
Tribunal de Justiça (STJ), através dos Embargos de Divergência no Recurso Especial nº
1.163.020/RS, afetou a tese pelo rito de Recurso Repetitivo.
Isto posto, após o estudo dos materiais relativos à questão, busca-se uma resposta
satisfatória para o deslinde desse embate jurídico.
The present work has as main objective to analyze the controversy about the inclusion of the Tariff for the Use of the Transmission System (TUST) and the Tariff for the Use of the Distribution System (TUSD), based on the calculation of the Tax on the Circulation of Goods (ICMS) incident on electric energy, this based on a systematic analysis of the Brazilian legal system and the positioning of the current national jurisprudence. The relevance of the controversy is unquestionable, given that, in 2017, the Superior Court of Justice (STJ), through the Divergence Embargos in Special Resource nº. 1.163.020/RS, affected the thesis through the rite of Repetitive Resource. That said, after studying the materials related to the issue, a satisfactory answer is sought to resolve this legal conflict.
The present work has as main objective to analyze the controversy about the inclusion of the Tariff for the Use of the Transmission System (TUST) and the Tariff for the Use of the Distribution System (TUSD), based on the calculation of the Tax on the Circulation of Goods (ICMS) incident on electric energy, this based on a systematic analysis of the Brazilian legal system and the positioning of the current national jurisprudence. The relevance of the controversy is unquestionable, given that, in 2017, the Superior Court of Justice (STJ), through the Divergence Embargos in Special Resource nº. 1.163.020/RS, affected the thesis through the rite of Repetitive Resource. That said, after studying the materials related to the issue, a satisfactory answer is sought to resolve this legal conflict.
Description
Keywords
energia elétrica , ICMS , TUSD , TUST , eletric power