COMO RECUPERAR VERBAS IRREGULARMENTE COBRADAS DA CONTA DE ENERGIA:
Autor: YUMACA | Publicado: 2017-02-02T19:45:00-08:00


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A
tese tributária para recuperação de ICMS indevido das contas de energia
elétrica (TUST/TUSD) já possui ampla jurisprudência favorável aos
contribuintes.

Essa
tese tem grande abrangência, pois todo consumidor de energia elétrica, seja ele
pessoa física ou jurídica, de pequeno ou grande porte, pode se beneficiar dela.

O
Superior Tribunal de Justiça, inclusive, já teve oportunidade de analisar o
tema e decidiu ser ilegal a inclusão da TUST e da TUSD na base de cálculo do
ICMS.

Eis
uma decisão recente sobre o tema:


“(...)
É entendimento pacífico desta corte superior que não fazem parte da base de cálculo do
ICMS a Tust e a Tusd (...)” AgRg no REsp 1.408.485, 2ª Turma,
relator ministro
Humberto Martins, DJe: 19.5.2015.


Se
tiver qualquer dúvida, fique à vontade para enviá-la através do email: yumaca@ibest.com.br ou se achar melhor entre
em contato por este canal.

Abraços,

Yuri
Mattos Carvalho

(Advogado)

Telefone: (61) 99328-9939.