A incidência do ICMS sobre a TUSD e TUST da conta de energia elétrica: análise – da cobrança indevida – por perícia econômica

Abstract

This work aims to recalculate, based on economic and financial calculations, monthly electricity bills of 2015, of a customer of the Energisa PB Concessionaire, expurgating a "proportion" of the Import on the Circulation of Goods and Services that focuses on the transmission and distribution of electricity from the city of João Pessoa. It was sought to algebraically manipulate the proportion of the tax levied on said institutes, and subsequently to calculate the effective basis of incidence of said tax, and, consequently, the correct value for payment of the electric bill. The results point to illegalities practiced, which, corrected, indicate that the government/State of Paraíba charged the consumer more than R $ 12,189.20, and, therefore, must reimburse the client in the amount of R $ 35,071.83 , updated based on the INPC of July 2018.