Em 22 de Novembro de 2021, o Supremo Tribunal Federal ("STF") julgou o RE 714139 (Tema de Repercussão Geral nº 745) e decidiu pela inconstitucionalidade da alíquota majorada de ICMS nos setores de energia elétrica e telecomunicações.

De acordo com o STF, a alíquota de ICMS para produtos essenciais como a energia elétrica e telecomunicações não poderia ultrapassar a alíquota geral interna.

Em sessão de plenário virtual, o STF ainda irá analisar os efeitos da decisão e definir a partir de quando será aplicada a redução da alíquota (modulação de efeitos).

A decisão do RE 714139 vincula apenas as partes. No entanto, em razão do reconhecimento da repercussão geral do tema, tal entendimento vincula o Poder Judiciário quando do julgamento de casos semelhantes que questionem leis estaduais sobre o tema.

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