The Plenary of the STF (Supreme Federal Court) began judging on the day 4 de September, in session, on the lei that gives the right à ANEEL (National Electric Energy Agency) decide if the taxes paid a closest by consumers of electrical energy, referring to tributes that were charged in a manner wrongIs constitutional (i.e. whether it is in accordance with the Constitution).
With this, the minister Dias Toffoli asked for a time to analyze better the ///, which caused the trial of the question in ADI (Direct Action of Unconstitutionality) 7324 was interrupted, postponing the consideration of the matter until it finishes its analysis.
A discussed standard is 14.385 Law, of 2022, which determines that the ANEEL compensates, with the reducing de rates, PIS/Cofins credits unduly charged to s.
O PIS (Social Integration Program) is a monthly contribution made by companies that pay for aid labor such as unemployment insurance and salary bonus.
O Cofins (Contribution to the Financing of Social Security) covers spending with security social two workers de private businesses relating to social security, health and social assistance.
For the Agency, these amounts must be allocated to s, in the form of a tariff discount and not incorporated into the distributors' assets.
Other entities, such as ABRADEE (Brazilian Association of Electric Energy Distributors), claim that the STF's case law is that the tax credits resulting from the exclusion of ICMS (Tax on Circulation of Goods and Provision of Services) from the calculation basis of the PIS and Cofins contributions would belong to the distributors themselves.
In this sense, ABRADEE states that the refund of amounts paid as a result of this exemption should be to distributors and not to consumers.
Tax policy
For the session rapporteur, Minister Alexandre de Moraes, the topic is one of tariff law and not tax law, which eliminates the need for a complementary law.
According to Moraes, just as the costs of the taxes collected in excess were transferred to s in the tariffs, the amounts refunded to the concessionaires must also be ed on to consumers.
According to the minister, the measure does not affect the assets of electricity distributors, because only the amounts paid in excess will be allocated to s.
He proposed that the full transfer provided for in the law exclude the costs borne by the concessionaires directly related to the case, to be regulated by Aneel.
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