{"id":922,"date":"2020-05-19T16:13:33","date_gmt":"2020-05-19T19:13:33","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/stf-limita-a-incidencia-do-icms-sobre-energia-eletrica\/"},"modified":"2026-09-29T19:24:59","modified_gmt":"2026-09-29T22:24:59","slug":"stf-limita-a-incidencia-do-icms-sobre-energia-eletrica","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/stf-limita-a-incidencia-do-icms-sobre-energia-eletrica\/","title":{"rendered":"STF limita a incid\u00eancia do ICMS sobre energia el\u00e9trica"},"content":{"rendered":"<p>O Supremo Tribunal Federal \u2013 STF, no julgamento do Recurso Extraordin\u00e1rio 593.824\/SC, em sede de repercuss\u00e3o geral, fixou a tese de que &#8220;a demanda de pot\u00eancia el\u00e9trica n\u00e3o \u00e9 pass\u00edvel, por si s\u00f3, de tributa\u00e7\u00e3o via <a href=\"http:\/\/www.hondatar.com.br\/estado-de-sao-paulo-amplia-o-rol-de-insumos-utilizados-na-producao-de-racao-animal-sujeitos-a-manutencao-de-creditos-icms\/\">ICMS<\/a>, porquanto somente integram a base de c\u00e1lculo desse imposto os valores referentes \u00e0quelas opera\u00e7\u00f5es em que haja efetivo consumo de energia el\u00e9trica pelo consumidor&#8221;.<\/p>\n<p>Desta forma, o STF confirma o entendimento de que o ICMS n\u00e3o incide sobre parcelas que n\u00e3o sejam referentes \u00e0 remunera\u00e7\u00e3o da energia el\u00e9trica efetivamente consumida. A medida pode trazer uma economia de at\u00e9 20% dos valores cobrados nas faturas de energia.<\/p>\n<p>A Fazenda P\u00fablica ainda poder\u00e1 interpor recurso contra essa decis\u00e3o. Por\u00e9m, caso seja confirmado, este julgamento dever\u00e1 orientar os demais tribunais do pa\u00eds a seguir o mesmo entendimento, uma vez que a mat\u00e9ria foi submetida \u00e0 sistem\u00e1tica da repercuss\u00e3o geral.<\/p>\n<p>Assim, os consumidores que desejarem afastar a cobran\u00e7a do ICMS sobre as parcelas estranhas \u00e0 remunera\u00e7\u00e3o da energia, incluindo, mas n\u00e3o se limitando \u00e0 demanda contratada n\u00e3o utilizada, poder\u00e1 buscar o Poder Judici\u00e1rio, para (i) afastar a cobran\u00e7a ilegal para as faturas futuras; e (ii) pleitear a restitui\u00e7\u00e3o dos valores pagos indevidamente nos \u00faltimos 5 anos.<\/p>\n<p>A \u00c1rea de Energia permanece \u00e0 disposi\u00e7\u00e3o para auxiliar as empresas e entidades de classe que desejarem mais informa\u00e7\u00f5es sobre o assunto.<\/p>\n<p><strong>Felipe Rainato Silva<\/strong><\/p>\n<p><a href=\"mailto:fabio@hondatar.com.br\">felipe.silva@hondatar.com.br<\/a><\/p>\n<p><strong>Rita de C\u00e1ssia Correard Teixeira<\/strong><\/p>\n<p><a href=\"mailto:teixeira@hondatar.com.br\">teixeira@hondatar.com.b<\/a>r<\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Supremo Tribunal Federal \u2013 STF, no julgamento do Recurso Extraordin\u00e1rio 593.824\/SC, em sede [&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":[39,38,1],"tags":[],"class_list":["post-922","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-covid-19","category-imprensa","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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