ICMS in Tax Base of Pis/Cofins: The Return of Amounts Unduly Paid in The Distribution of Electric Energy
DOI:
https://doi.org/10.31501/ealr.v14i2.14273Abstract
With the definition by the STF, that the ICMS is not part of the tax base of PIS and Cofins, the question about the
refund of tax credits in benefit of the electricity distributors emerged, since the amounts for payment of these taxes had been transferred on to users. Even before Aneel's decision on the destination of the overpayments,
a law was approved which has defined that the regulating agency must make the distributors refund the amounts to
the consumers. Besides the possible retroactivity of the establishment of Aneel's competence to decide on the
destination of the refund, other issues are raised, such as the insertion of elements in the calculation of the amount to be refunded, the effectiveness of the refund and the
form that the transfer can be done to users.
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