A RESTITUIÇÃO E CESSAÇÃO DA COBRANÇA INDEVIDA - Da cobrança ilegal no cálculo de ICMS NAS CONTAS DE ENERGIA ELÉTRICA.
Autor: Márcia | Publicado: 2017-01-12T10:43:00-08:00

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O Governo do
Estado cobra mais do que deveria pelo Imposto sobre Circulação de Mercadorias e
Serviços (ICMS) incidente na conta de ENERGIA.

O arrecadamento
equivocado faz com que os consumidores paguem até 40% a mais nas tarifas de
energia elétrica, é provável conseguir na Justiça a redução do valor e a
devolução do que foi pago indevidamente nos últimos cinco anos, corrigido e em
dobro.

No cálculo
do ICMS, o governo deveria tributar apenas o valor da energia elétrica. Ao
invés disso, ele calcula o ICMS sobre o valor da energia e sobre a TUSD e TUST.
Estas fazem parte de um valor cobrado pelas empresas de distribuição de energia
para remunerar instalações, equipamentos e componentes da rede de distribuição
portanto, às operações anteriores à consumação de energia.

Ademais
estas representam meio necessário à prestação desse serviço público, de forma
que não caracteriza fato gerador do ICMS, não podendo ser incluída em sua base
de cálculo.


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1-&nbsp;&nbsp; O QUE SIGNIFICA ICMS?



O ICMS é a sigla de Imposto
sobre Operações relativas à Circulação de Mercadorias e Prestação de Serviços
de Transporte Interestadual e Intermunicipal e de Comunicação, e é um imposto
brasileiro, e cada estado possui uma tabela de valores. O ICMS está presente na
Constituição Federal de 1988, e somente os governos dos estados podem
instituí-lo ou alterá-lo. O objetivo do ICMS é apenas fiscal, e o principal
fato gerador é a circulação de mercadoria, até mesmo as que iniciam no
exterior. O ICMS incide sobre diversos tipos de serviços, como telecomunicação,
transporte intermunicipal e interestadual, importação e prestação de serviços,
e etc.

Todas as etapas de circulação
de mercadorias e em toda prestação de serviço estão sujeitas ao ICMS, devendo
haver emissão da nota fiscal. Em alguns estados, o ICMS é a maior fonte de
recursos financeiros.



O imposto não incide sobre
qualquer operação com livros, jornais, operações que destinem ao exterior
mercadorias, operações relativas a energia elétrica e petróleo, operações com
ouro, operações de arrendamento mercantil, e etc.




2-&nbsp;&nbsp; O QUE SIGNIFICA A SIGLA - TUST?

&nbsp;Essa sigla significa “Tarifas de Uso dos Sistemas
de Transmissão”. Muitas contas de energia apresentam apenas o termo “Transmissão”.



3-&nbsp;&nbsp; O QUE SIGNIFICA A SIGLA - TUSD?



Essa sigla significa “Tarifas de Uso dos Sistemas
de Distribuição”. Muitas contas de energia apresentam apenas o termo “distribuição”.



4-&nbsp;&nbsp; O TUST E TUSD NÃO SÃO FATOS GERADORES, LOGO AI ESTÁ
A ILEGALIDADE?

A base de cálculo do ICMS, ou seja, a soma dos
valores sobre o qual se aplica a alíquota do imposto engloba a TUST e a TUSD. A TUST e a TUSD não constituem venda de energia,
logo, não são fatos geradores do ICMS.

O Superior Tribunal de Justiça (STJ) tem decidido,
de forma reiterada, pela não inclusão dos valores referentes à TUST e à TUSD na
base de cálculo do ICMS.

Conforme os precedentes, o ICMS somente incide nas
operações que envolvem a comercialização (consumo) de energia elétrica para o
consumidor final. Não é o caso da TUST e TUSD.



5-&nbsp;&nbsp; DAS PARTES QUE PODEM DEMANDAR A RESTITUIÇÃO DO ICMS
PAGO AO MÁXIMO?

Pessoa física ou jurídica que paga a conta de
energia, pode para pleitear a restituição do ICMS pago indevidamente sobre TUST
e TUSD.



6-&nbsp;&nbsp; QUAL O IMPORTÂNCIA A SER RESTITUÍDA?

Depende de cálculos. Quem paga mais energia, como
as pessoas jurídicas, tem direito a uma restituição maior. Quem paga menos
receberá menos. Apesar que hoje não existe quem paga pouco para uma
concessionaria de energia elétrica.

Os cálculos são feitos com base nos valores pagos
nos últimos 5 anos, equivalentes aos 60 meses, atualizado até os dias hodiernos.



7-&nbsp;&nbsp; DO TERMINO DAS COBRANÇAS ILEGAIS

Episódio importante é que a ação não visa apenas a
restituição do que já foi pago, procura também a paralização da cobrança
ilegal.



8-&nbsp;&nbsp; PRIMEIRO PASSO PARA PLEITEAR A RESTITUIÇÃO E O FIM
DAS COBRANÇAS ILEGAIS?

Em primeiro lugar se faz necessário ajuizar uma
ação para contrapor a restituição, e o fim das cobranças ilegais. Apesar de ser
um direito novo, instituído recentemente através de reiteradas decisões de
vários Tribunais do país, o STJ e STF já se manifestaram favoráveis ao autor
nas demandas que discutem o assunto em comento, inclusive temos diversos
processos com trânsito em julgado de decisões favoráveis.



►A INJUSTIÇA EM QUALQUER LUGAR É UMA AMEAÇA A JUSTIÇA EM TODO LUGAR. (Martin Luther King Jr.)











De acordo
com a NBR 6023:2000 da Associação Brasileira de Normas Técnicas (ABNT), este
texto científico publicado em periódico eletrônico deve ser citado da seguinte forma: AGUIAR, Márcia Cavalcante. A RESTITUIÇÃO E CESSAÇÃO DA COBRANÇA INDEVIDA -
Da cobrança ilegal no cálculo de ICMS NAS CONTAS DE ENERGIA ELÉTRICA,
Conteúdo Jurídico, 12 jan. 2017. Disponível: http://terajustica.blogspot.com.br


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  <w:LsdException Locked="false" Priority="52"
   Name="List Table 7 Colorful Accent 2"/>
  <w:LsdException Locked="false" Priority="46"
   Name="List Table 1 Light Accent 3"/>
  
  
  
  
  <w:LsdException Locked="false" Priority="51"
   Name="List Table 6 Colorful Accent 3"/>
  <w:LsdException Locked="false" Priority="52"
   Name="List Table 7 Colorful Accent 3"/>
  <w:LsdException Locked="false" Priority="46"
   Name="List Table 1 Light Accent 4"/>
  
  
  
  
  <w:LsdException Locked="false" Priority="51"
   Name="List Table 6 Colorful Accent 4"/>
  <w:LsdException Locked="false" Priority="52"
   Name="List Table 7 Colorful Accent 4"/>
  <w:LsdException Locked="false" Priority="46"
   Name="List Table 1 Light Accent 5"/>
  
  
  
  
  <w:LsdException Locked="false" Priority="51"
   Name="List Table 6 Colorful Accent 5"/>
  <w:LsdException Locked="false" Priority="52"
   Name="List Table 7 Colorful Accent 5"/>
  <w:LsdException Locked="false" Priority="46"
   Name="List Table 1 Light Accent 6"/>
  
  
  
  
  <w:LsdException Locked="false" Priority="51"
   Name="List Table 6 Colorful Accent 6"/>
  <w:LsdException Locked="false" Priority="52"
   Name="List Table 7 Colorful Accent 6"/>
 
<![endif]--><!--[if gte mso 10]>

 /* Style Definitions */
 table.MsoNormalTable
 {mso-style-name:"Tabela normal";
 mso-tstyle-rowband-size:0;
 mso-tstyle-colband-size:0;
 mso-style-noshow:yes;
 mso-style-priority:99;
 mso-style-parent:"";
 mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
 mso-para-margin-top:0cm;
 mso-para-margin-right:0cm;
 mso-para-margin-bottom:8.0pt;
 mso-para-margin-left:0cm;
 line-height:107%;
 mso-pagination:widow-orphan;
 font-size:11.0pt;
 font-family:"Calibri","sans-serif";
 mso-ascii-font-family:Calibri;
 mso-ascii-theme-font:minor-latin;
 mso-hansi-font-family:Calibri;
 mso-hansi-theme-font:minor-latin;
 mso-fareast-language:EN-US;}

<![endif]-->