Contencioso Administrativo Tributário: Perspectivas na Discussão da Incidência do ICMS sobre a Tarifa de Uso do Sistema de Distribuição (TUSD) e Transmissão (TUST)

Abstract

This research project aims to analyze the different perspectives on the incidence of ICMS on the Distribution System Use Tariff (TUSD) and Transmission System Use Tariff (TUST), from the standpoint of Administrative and Tax Litigation, evaluating the legality or illegality of including these taxes in the calculation basis of the Tax on the Circulation of Goods and Services. Additionally, it will explore the positions adopted by the Superior Courts and arguments presented by the doctrine, delving into the taxation of TUSD and TUST, as well as identifying the main divergences and arguments used by each party regarding the incidence of ICMS on TUSD and TUST. To broaden the scope of the discussion on this topic, decisions issued by the STJ will also be analyzed, as well as Topic No. 986 of the aforementioned court, based on the main arguments used to support the decisions issued on the incidence of ICMS on TUSD and TUST