In a judgment, the STF determined that the ICMS does not compose the calculation basis of PIS and Cofins. As a result, several companies have obtained the right to the refund of unduly collected amounts, among them, the electric power concessionaires. Regarding these companies, a discussion has begun about the possibility of the users themselves requiring the concessionaires to return the amounts they received, since the tax burden is passed on to them.

In view of this topic, our lawyer Maria Eduarda Staloch wrote an article for Consultor Jurídico (Conjur). In the text, she mentioned Articles 166 and 121 of the National Tax Code to assess the situation. Moreover, it was also mentioned Aneel's Public Consultation on the return to consumers of credits originating from the court decision, as well as the discussion in the Senate Infrastructure Committee, which also discussed the use of the credits. Maria also talked about the bills processed in the Congress on the matter and the approved law (Law 14.385/2022), which determines that Aneel compensates, through tariff reductions, the PIS/Cofins credits unduly charged to users.

Read the full article at the link: https://www.conjur.com.br/2022-jul-14/maria-staloch-pis-cofins-aos-usuarios-energia-eletrica