The TJ-PI (Court of Justice of Piauí) decided, this Monday (6), to suspend the collection of ICMS (Tax on Circulation of Goods and Services) applied to excess energy generated by consumers participating in the SCEE (Electric Energy Compensation System).
The measure responds to an unconstitutionality action filed by the state directory of the PP (Progressive Party), which questioned the understanding of Sefaz-PI (State Finance Department) regarding the taxation of energy returned to the electricity grid.
According to the PP, the charge would be undue, since the energy injected into the grid does not constitute a commercial operation, but rather a free loan to the distributor, as provided for in Law No. 14.300/2022, which regulates the legal framework for micro and mini distributed generation.
In its decision, the TJ-PI understood that the collection of the tax contravenes constitutional principles such as tax legality and tax capacity, and granted a precautionary measure suspending the collection until the final judgment of the case.
The TJ-PI also considered that maintaining the charge could generate legal uncertainty, discourage new investments in solar energy and cause financial losses to consumers who produce their own energy.
Similar measures accepted in other states
In addition to the Piauí case, other states have also issued favorable decisions for solar energy consumers, consolidating a legal trend toward protecting distributed generation.
Em Goiás e Mato Grosso, for example, the Courts of Justice issued injunctions that suspend the collection of ICMS on excess energy injected into the grid by consumer units.
As in Piauí, the courts understood that this energy does not constitute a commercial operation, but rather a free loan to the distributor.
all the content of Canal Solar is protected by copyright law, and partial or total reproduction of this site in any medium is expressly prohibited. If you are interested in collaborating or reusing part of our material, please contact us by email: redacao@canalsolar.com.br.
