A INCOMPETÊNCIA DO JUIZADO ESPECIAL DA FAZENDA PÚBLICA PARA AS AÇÕES DE TUST E TUSD

Abstract

ABSTRACT

The present work aims to debate the perspective of collective law involved in the processes in which the inclusion or not of the Distribution System Usage Tariff (TUSD) and the Transmission System Usage Tariff (TUST) is disputed, in the calculation basis of the Tax on the Circulation of Goods and Services (ICMS) and the influence of this on the competence of the Special Public Treasury Court to process and judge these actions. To this end, methodologically, research into doctrine and jurisprudence was carried out, which were the subject of interpretative analysis. Thus, the text covers the provisions of Law No. 12,153/2009, related to the competence of the JEFP, the selection of judgments of the Superior Court of Justice, as well as other legal foundations that have effects on the discussion, reaching the conclusion that the Actions whose object is the inclusion or not of these tariffs in the ICMS base are not within the jurisdiction of the Finance Court.

Keywords: Incompetence. Special Public Treasury Court. Collective law. TUST. TUSD.