A não-incidência do ICMS sobre as tarifas de uso do sistema de distribuição (TUSD) pagas pelo consumidor livre de energia elétrica

• Autor(a) principal: Floresti, Guilherme Venturini
• Data de Publicação: 2019
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/34642
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; ICMS; TUSD; Regra matriz de incidência; Consumidor livre; Energia elétrica; ICMS; TUSD; Rule of incidence; Free consumer; Electric energy

This work aims to analyze whether the TUSD - tariff of use of the distribution system- paid by the free consumer of electricity integrate or not on the basis of calculation of the ICMS incident on the electric operations. To this end, this work was divided into five chapters. In the first, the subject is introduced in order to contextualize the issue of it, limiting the scope of the theme and making clear what will be approached. In the second chapter, a brief history of the Brazilian electric sector is made, addressing points of its implementation, expansion and reformulation, indicating the main agents present in it. In the third chapter, the electric energy transport system is analyzed in detail, addressing the tariff to remunerate such service, as well as the regulated and free hiring environments, with their legal differences. In the fourth chapter, the rule of incidence of ICMS incident on electrical energy operations is traced, giving focus on the composition of its calculation base. Finally, in the last chapter, the rule of incidence drawn up in chapter four is combined with the information obtained in the previous chapters, in order to demonstrate whether the TUSD paid by the free consumers does not integrate the ICMS calculation basis