Alana Dahrouj
Lawyer at Marcos Martins Advogados
The STJ is expected to rule later this year on the thesis that discusses the exclusion of TUST and TUSD tariffs from the ICMS tax base on electricity bills.
The thesis is applicable to all electricity consumers and generates great expectations, especially for industries that already have high costs for this service, due to the possibility of a significant reduction in their electricity bills.
This is because, when charging ICMS on the electricity bill, the tax authorities consider the entire bill as the basis for calculation, including two charges known as TUST and TUSD, which consist of the energy transmission and distribution service.
The discussion is based precisely on this point, because transmission and distribution are not goods that are eligible for ICMS, which should be levied only on the value of the energy consumed.
As the discussion is still pending judgment in the higher courts and has a high probability of success, the best alternative at the moment for the company to take advantage of the reduction in ICMS charged on electricity is to file the respective lawsuit.
Marcos Martins Advogados makes its tax team available to answer any questions on the subject.
