State VAT levied on actual consumption of energy

The state Value-Added Tax (ICMS) is levied only on the energy effectively provided to, and consumed by, the taxpayer. With this understanding, the Superior Court of Justice ruled that ICMS cannot be levied on the energy contracted, but not consumed, by the taxpayer. The court accepted a claim for refund of ICMS paid over energy made available by the utility company but not consumed by the taxpayer. (Special appeal No. 579416)