Perícia econômico-financeira como instrumento de auxílio de lides jurídicas e não jurídicas: estudo de caso do ICMS sobre TUSD e TUST de consumidor de baixa demanda

Abstract

With the technical work of an expert economist, this work has the scope of recalculating the monthly electricity bills of a customer of Concessionária Energisa PB - for 13 months between the years 2021 and 2022 - of electricity bills of a consumer with low consumption, with the aim of purge quota of the Import on Circulation of Goods and Services that is levied on the transmission (TUST) and distribution (TUSD) of the customer's electricity. An expert study was carried out with thesis of undue collection on the respective tariffs supported by Complementary Law No. 194/2022, which determines that the tax should not be levied on the aforementioned items, in addition to the Sectorial Charges. Based on the review of the contract and recalculation – through economic and financial expertise techniques – to purge the tax quota improperly incorporated, it was concluded that a low-demand consumer (average monthly consumption of R$ 114,85) paid R$ 125.70 more in the period, referring to the applicable tax. With the help of expert techniques, it was verified that the consumer can have a monthly saving of 33% on his electricity bill, from the moment of the analysis, and that this saving grows substantially if considered an analysis of 5 years of consumption, which is the deadline for claiming in court the review of the levy of the tax, and if consumers with higher consumption of electricity are considered.