Não incidência de ICMS sobre as tarifas de uso, distribuição e transmissão de energia

Abstract

The Tax Right is a branch of the right that seeks to evaluate the main source of income of the State, the tributes. The tributes can have nature arrecadatória or extrafiscal, but all the collected money, independently of his nature it is passed for the Government in form of some federal being. The tributes include 5 species, among which stand out the taxes as essential source of income for the State. The present work will verify as he/she feels the Tax about Relative Operations to the Circulation of Goods and on Installments of Service of Interstate Transport and Intermunicipal and of Communication (ICMS), which their peculiarities and, mainly, as he/she feels the collection in the electric power section. The objective of the work is to verify how the understanding jurisprudencial is concerning the incidence of that tax on the Tariffs of Use of the Electric System of Transmission (TUST) and Tariffs of Use of the Electric System of Distribution (TUSD), which it comes discriminated in the bill of energy. The used methodology was the theoretical documental of the deductive type, with analysis jurisprudencial, doctrinaire and legal. It was ended that the theory that more it is adapted to the social justice and the tax balance is of illegality of the incidence of ICMS on the tariffs TUST and TUSD, for violating constitutional forecast expressly on the generating fact of ICMS.