The First Chamber of Public and Collective Law of the TJMT (Court of Justice of Mato Grosso) decided to dismiss the collection of ICMS (Tax on the Circulation of Goods and Services) on electricity injected and offset by microgeneration solar energy systems.
The unanimous decision was handed down in the second instance by the panel after a company in the agronomic analysis sector challenged the application of the tax on the TUSD (Tariff for Use of the Distribution System). The appeal was presided over by Judge Rodrigo Roberto Curvo.
According to the panel's assessment, in the microgeneration model, the consumer produces the energy themselves and injects the surplus into the distributor's grid, generating credits for later use. In this context, there is no legal circulation of goods or transfer of ownership, requirements that would justify the collection of the tax.
"With the ruling, the State must refrain from charging ICMS (a Brazilian state tax) on the TUSD (a Brazilian tariff for the distribution of electricity) levied on the energy injected and compensated by the consumer unit involved in the process, with effects from the filing of the lawsuit," informed the TJMT (Court of Justice of Mato Grosso).
The panel also upheld the understanding that "no refunds are due for amounts paid before the proceedings, according to the rules applicable to writs of mandamus."
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