{"id":8930,"date":"2020-05-27T09:41:40","date_gmt":"2020-05-27T12:41:40","guid":{"rendered":"https:\/\/52.44.105.13\/?p=8930"},"modified":"2026-06-09T18:30:38","modified_gmt":"2026-06-09T18:30:38","slug":"nao-incidencia-do-icms-nos-contratos-de-liquidacao-do-excedente-de-energia-eletrica","status":"publish","type":"post","link":"https:\/\/adz.technology\/demarest\/nao-incidencia-do-icms-nos-contratos-de-liquidacao-do-excedente-de-energia-eletrica\/","title":{"rendered":"A n\u00e3o incid\u00eancia do ICMS nos contratos de liquida\u00e7\u00e3o do excedente de energia el\u00e9trica"},"content":{"rendered":"<div class=\"\" data-block=\"true\" data-editor=\"5or59\" data-offset-key=\"d7tks-0-0\">\n<div class=\"_1mf _1mj\" style=\"text-align: justify;\" data-offset-key=\"d7tks-0-0\"><span data-offset-key=\"d7tks-0-0\"><span data-text=\"true\">Veja o artigo \u201c<a href=\"https:\/\/52.44.105.13\/wp-content\/uploads\/2020\/05\/A-na\u0303o-incide\u0302ncia-do-ICMS-nos-contratos-de-liquidac\u0327a\u0303o-do-excedente-de-energia-ele\u0301trica_Enrique-de-Castro-Loureiro-Pinto.pdf\">A n\u00e3o incid\u00eancia do ICMS nos contratos de liquida\u00e7\u00e3o do excedente de energia el\u00e9trica<\/a>\u201d, de Enrique de Castro, advogado da \u00e1rea tribut\u00e1ria. <\/span><\/span><\/div>\n<\/div>\n<div class=\"\" style=\"text-align: justify;\" data-block=\"true\" data-editor=\"5or59\" data-offset-key=\"47at4-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"47at4-0-0\"><span data-offset-key=\"47at4-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"5or59\" data-offset-key=\"7jl7o-0-0\">\n<div class=\"_1mf _1mj\" style=\"text-align: justify;\" data-offset-key=\"7jl7o-0-0\"><span data-offset-key=\"7jl7o-0-0\"><span data-text=\"true\">O estudo tem por objetivo avaliar a cobran\u00e7a do ICMS na comercializa\u00e7\u00e3o do excedente de energia el\u00e9trica, em opera\u00e7\u00f5es realizadas no Ambiente de Contrata\u00e7\u00e3o Livre. A quase totalidade das empresas que atuam no ACL, em determinado per\u00edodo de suas atividades, incorrem em excedentes de energia el\u00e9trica, que poder\u00e3o ser comercializados no mercado de curto prazo ou cedidos no pr\u00f3prio ACL. Apesar de o Superior Tribunal de Justi\u00e7a j\u00e1 ter decidido pela n\u00e3o ocorr\u00eancia do fato gerador do ICMS na hip\u00f3tese, o entendimento fiscal segue em sentido oposto.<\/span><\/span><\/div>\n<\/div>\n<div class=\"_1mf _1mj\" style=\"text-align: justify;\" data-offset-key=\"7jl7o-0-0\"><\/div>\n<div class=\"_1mf _1mj\" style=\"text-align: justify;\" data-offset-key=\"7jl7o-0-0\"><a href=\"https:\/\/52.44.105.13\/wp-content\/uploads\/2020\/05\/A-na%CC%83o-incide%CC%82ncia-do-ICMS-nos-contratos-de-liquidac%CC%A7a%CC%83o-do-excedente-de-energia-ele%CC%81trica_Enrique-de-Castro-Loureiro-Pinto.pdf\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-8932\" src=\"https:\/\/52.44.105.13\/wp-content\/uploads\/2020\/05\/Art-2.jpg\" alt=\"art-2\" width=\"788\" height=\"405\" \/><\/a><\/div>\n<div class=\"_1mf _1mj\" style=\"text-align: justify;\" data-offset-key=\"7jl7o-0-0\"><\/div>\n<div class=\"_1mf _1mj\" style=\"text-align: justify;\" data-offset-key=\"7jl7o-0-0\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Veja o artigo \u201cA n\u00e3o incid\u00eancia do ICMS nos contratos de liquida\u00e7\u00e3o do excedente de energia el\u00e9trica\u201d, de Enrique de Castro, advogado da \u00e1rea tribut\u00e1ria. \u00a0 O estudo tem por objetivo avaliar a cobran\u00e7a do ICMS na comercializa\u00e7\u00e3o do excedente de energia el\u00e9trica, em opera\u00e7\u00f5es realizadas no Ambiente de Contrata\u00e7\u00e3o Livre. A quase totalidade das [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":8932,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[36,138],"tags":[],"class_list":["post-8930","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","category-belo-horizonte"],"acf":[],"_links":{"self":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/8930","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/comments?post=8930"}],"version-history":[{"count":1,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/8930\/revisions"}],"predecessor-version":[{"id":170989,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/8930\/revisions\/170989"}],"wp:attachment":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/media?parent=8930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/categories?post=8930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/tags?post=8930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}