In addition to the consumption recorded in the previous month, the electric energy bill is composed of several 'charges' that further increase the final price to be paid by consumers.
One of the components of the Tariff for the Use of Electricity Distribution Systems ("TUSD") is the "Development Account (CDE)", which was established in 2002 (Law 10,438) with three initial objectives: to promote the energy development of the States; to promote the competitiveness of energy produced from wind, small hydroelectric plants, biomass, natural gas and national mineral coal sources, in the areas served by the interconnected systems; and to promote the universalization of the electricity service throughout the national territory.
What happens is that these goals initially established by law were (unduly) extended by successive presidential decrees issued from 2012 onwards. The 'CDE' also began to subsidize various public policies - such as, for example, the Olympic works - absolutely dissociated from the mentioned legal objectives, with a substantial increase in the charge (about 10%) and, consequently, higher energy bills, especially for large consumers (e.g. industry).
In view of the consolidated understanding of the STF that the 'CDE' is a tariff and that, therefore, its collection must correspond to the services listed in the law, consumers of electricity may request, by judicial action, the exclusion of the portion of the charge linked to the extensions of the objectives legally provided, introduced by simple decrees, as well as recover the amount unduly collected on this basis in the last five years.
The tax team of the firm is available for any clarification on the subject.
