THE SELF-PRODUCTION OF ELECTRICITY IN THE LIGHT OF THE LAW 14.300/22: (IN) CONSTITUTIONALITY OF TAX INCIDENCE ON THE SURPLUS OF PHOTOVOLTAIC PRODUCTION

Abstract

With an energy matrix growing gradually, Brazil has advanced in the development of renewable sources. The central issue of this article is the self-production of photovoltaic solar electricity. The general objective was to analyze the constitutionality of articles 26 and 27 of the Law 14.300/22 that establish the tax collection on the surplus of electricity production by photovoltaic solar source.  The topic is important for the legal and social field because it deals with aspects such as sustainability, consumer rights, renewable energy, constitutional legislation, economic and social impacts, access to energy and technological innovation, all these elements are interconnected and relevant to the context in question. The study was based on legal research, for that, we used the bibliographic data collection, in relation to the method for investigating the formulated problem, the hypothetical-deductive was used. It is concluded that the tax collection on the surplus of photovoltaic production created by Law 14,300/22, in its articles 26 and 27, is an undue burden on the taxpayer, as the aforementioned law leaves an opening for application in other services and products that do not require the need for commercialization.