{"id":624,"date":"2026-03-09T10:24:36","date_gmt":"2026-03-09T13:24:36","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/stf-afasta-adicional-de-icms-sobre-energia-e-telecomunicacoes\/"},"modified":"2026-09-29T19:24:35","modified_gmt":"2026-09-29T22:24:35","slug":"stf-afasta-adicional-de-icms-sobre-energia-e-telecomunicacoes","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/stf-afasta-adicional-de-icms-sobre-energia-e-telecomunicacoes\/","title":{"rendered":"STF afasta adicional de ICMS sobre energia e telecomunica\u00e7\u00f5es"},"content":{"rendered":"<p>O Supremo Tribunal Federal (STF) decidiu que \u00e9 inv\u00e1lida a cobran\u00e7a de adicional de ICMS incidente sobre servi\u00e7os de energia el\u00e9trica e telecomunica\u00e7\u00f5es. A Suprema Corte entendeu que a exig\u00eancia perdeu fundamento jur\u00eddico ap\u00f3s a edi\u00e7\u00e3o da Lei Complementar n\u00b0 194\/2022, que passou a classificar tais servi\u00e7os como essenciais para fins tribut\u00e1rios (ADIs n\u00b0 7.716; 7.077; e 7.634).<\/p>\n<p>A controv\u00e9rsia envolvia leis estaduais que instituem um adicional de ICMS (geralmente vinculado a fundos de combate \u00e0 pobreza) aplicado sobre opera\u00e7\u00f5es relacionadas \u00e0 energia el\u00e9trica e \u00e0s telecomunica\u00e7\u00f5es, considerados servi\u00e7os sup\u00e9rfluos.<\/p>\n<p>Ao analisar o tema, os ministros votaram no sentido de que, a partir da LC 194\/2022, tais servi\u00e7os passaram a ser formalmente reconhecidos como essenciais, o que impede a imposi\u00e7\u00e3o de carga tribut\u00e1ria agravada sobre essas atividades. Assim, a cobran\u00e7a do adicional viola o artigo 82 do&nbsp;<a href=\"https:\/\/www2.camara.leg.br\/legin\/fed\/conadc\/1988\/constituicao.adct-1988-5-outubro-1988-322234-normaatualizada-pl.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Ato das Disposi\u00e7\u00f5es Constitucionais Transit\u00f3rias (ADCT)<\/a>, que autoriza o adicional apenas na al\u00edquota de produtos e servi\u00e7os considerados sup\u00e9rfluos.<\/p>\n<p>Dessa forma, a manuten\u00e7\u00e3o de adicionais ou al\u00edquotas mais elevadas de ICMS sobre esses setores torna-se incompat\u00edvel com o novo enquadramento normativo.<\/p>\n<p>Por outro lado, a Suprema Corte decidiu que os efeitos pr\u00e1ticos da decis\u00e3o somente produzir\u00e3o efeitos a partir de 1\u00ba de janeiro de 2027 (modula\u00e7\u00e3o dos efeitos da decis\u00e3o). Com isso, os Estados poder\u00e3o manter a cobran\u00e7a do adicional at\u00e9 31 de dezembro de 2026, ficando ainda afastada, em regra, a devolu\u00e7\u00e3o dos valores j\u00e1 arrecadados.<\/p>\n<p>A modula\u00e7\u00e3o foi adotada com fundamento na seguran\u00e7a jur\u00eddica e na necessidade de evitar impacto imediato e significativo nas finan\u00e7as estaduais, ressalvando-se, contudo, as discuss\u00f5es j\u00e1 em curso no \u00e2mbito judicial ou administrativo.<\/p>\n<p>Na pr\u00e1tica, a decis\u00e3o refor\u00e7a o entendimento de que bens e servi\u00e7os essenciais n\u00e3o podem sofrer tributa\u00e7\u00e3o superior \u00e0 al\u00edquota geral do ICMS, sob pena de viola\u00e7\u00e3o ao princ\u00edpio da seletividade em fun\u00e7\u00e3o da essencialidade. Do ponto de vista dos contribuintes, especialmente empresas que utilizam intensivamente energia el\u00e9trica e servi\u00e7os de telecomunica\u00e7\u00f5es, a decis\u00e3o pode representar a redu\u00e7\u00e3o da carga tribut\u00e1ria incidente sobre esses insumos.<\/p>\n<p>A Equipe do Tribut\u00e1rio Contencioso do Honda, Teixeira e Rocha Advogados fica \u00e0 inteira disposi\u00e7\u00e3o para auxiliar as empresas e entidades de classe que desejarem maiores esclarecimentos a respeito do presente tema.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Supremo Tribunal Federal (STF) decidiu que \u00e9 inv\u00e1lida a cobran\u00e7a de adicional de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1115,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-624","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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