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v3.21.1

29 Provisions for Legal Claims and Contingent Liabilities (Tables) | 12 Months Ended
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Dec. 31, 2020
Provisions For Legal Claims And Contingent Liabilities [Abstract] |
Schedule of changes in provisions for litigation |
29.1 | Change in provision for legal claims
|  | Income |  |  |  |
|  | Provision | Construction |  |  | Transfers/ | Balances as of
| Balances as of | for litigations | cost | Additions |  | Others | December 31,
| January 1, 2020 | Additions | Reversals | Additions (Rev.) | to assets | Discharges | (a) | 2020
Tax |  |  |  |  |  |  |  |
Cofins | 104,284 | 2,864 | - | - | - | - | - | 107,148
Others | 71,506 | 47,949 | (49,381) | - | - | (244) | (3,105) | 66,725
| 175,790 | 50,813 | (49,381) | - | - | (244) | (3,105) | 173,873
Labors | 673,062 | 102,315 | (4,297) | - | - | (145,228) | (29,604) | 596,248
Employee benefits | 86,297 | 11,439 | (43,524) | - | - | (783) | (1,028) | 52,401
Civil |  |  |  |  |  |  |  |
Civil and administrative claims | 336,962 | 94,500 | (20,581) | - | - | (22,452) | (534) | 387,895
Easements | 127,010 | 286 | (543) | (13,748) | 667 | (2,119) | - | 111,553
Expropriations and property | 118,757 | 4,634 | (1,217) | 6,673 | 5,202 | (161) | - | 133,888
Customers | 4,956 | 299 | (1,275) | - | - | (7) | - | 3,973
Environmental | 4,071 | 3,108 | (5) | - | - | - | - | 7,174
| 591,756 | 102,827 | (23,621) | (7,075) | 5,869 | (24,739) | (534) | 644,483
Regulatory | 79,808 | 10,955 | (1,033) | - | - | (1,031) | - | 88,699
| 1,606,713 | 278,349 | (121,856) | (7,075) | 5,869 | (172,025) | (34,271) | 1,555,704
(a) Reclassification mainly to Liabilities associated with assets classified as held for sale (Note 40).
|  | Income |  |  |  |
| Balances as of | Provision for litigations | Construction cost | Additions |  | Transfers/ | Balances as of
| January 1, 2019 | Additions | Reversals | Additions/(Rev.) | to assets | Discharges | Others | December 31, 2019
Tax |  |  |  |  |  |  |  |
Cofins | 102,603 | 4,307 | (2,626) | - | - | - | - | 104,284
Others | 54,494 | 4,841 | (14,258) | - | - | (1,258) | 27,687 | 71,506
| 157,097 | 9,148 | (16,884) | - | - | (1,258) | 27,687 | 175,790
Labors | 612,782 | 194,550 | (23) | - | - | (134,247) | - | 673,062
Employee benefits | 85,199 | 27,426 | (18,747) | - | - | (7,581) | - | 86,297
Civil |  |  |  |  |  |  |  |
Civil and administrative claims | 492,934 | 101,438 | (36,271) | - | - | (221,139) | - | 336,962
Easements | 118,147 | 711 | (3,470) | 12,456 | 1,012 | (1,891) | 45 | 127,010
Expropriations and property | 116,401 | 2,844 | (4,501) | (2,935) | 7,109 | (161) | - | 118,757
Customers | 5,209 | 390 | (643) | - | - | - | - | 4,956
Environmental | 3,531 | 1,332 | (566) | - | - | (226) | - | 4,071
| 736,222 | 106,715 | (45,451) | 9,521 | 8,121 | (223,417) | 45 | 591,756
Regulatory | 73,473 | 7,926 | (546) | - | - | (1,045) | - | 79,808
| 1,664,773 | 345,765 | (81,651) | 9,521 | 8,121 | (367,548) | 27,732 | 1,606,713
Schedule of details of provisions for legal claims and contingent liabilities | The table below shows the details of the provisions for registered litigation and, in addition, the amounts of contingent liabilities that are present obligations arising from past events for which no provisions are recognized because it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation.
|  | Provisions | Contingent liabilities
Extent | Description | 12.31.2020 | 12.31.2019 | 12.31.2020 | 12.31.2019
Tax |  |  |  |  |
Cofins | Requirement of the Federal Revenue Service for the period from August 1995 to December 1996, due to the termination of a judicial decision that has recognized the Company's exemption from Cofins. | 107,148 | 104,284 | 6,554 | 6,415
INSS | Tax requirements related to the social security contribution. | 29,405 | 30,744 | 100,165 | 117,018
Federal taxes | Administrative requirements and questions from the Federal Revenue of Brazil. | - | - | 84,027 | 105,800
ICMS | Copel Distribution received tax deficiency notice 6.587.156-4 from the State of Paraná for allegedly failing to pay ICMS (VAT) tax on the 'metered demand' highlighted in the electricity bills issued to a major consumer between May 2011 and December 2013. The Company maintains its illegitimacy to appear in the taxable position of this tax assessment, since it was not included in the judicial proceeding, thus it cannot suffer the effects of the ruling rendered thereon, which would entail its illegitimacy to appear as liable taxpayer in tax deficiency notice issued. The Company filed a writ of mandamus at 07.16.2019, having obtained an injunction to suspend the enforceability of the tax credit. | - | - | 97,404 | 87,657
IPTU | Tax Requirement on Urban Territorial Property on properties affected by the public electricity service. | - | - | 98,459 | 87,006
ISS | City halls tax requirement as ISS on construction services provided by third parties. | - | - | 73,094 | 65,443
Others | Taxes, fees and other federal, state and municipal taxes in which the Company discusses the levy or not, as well as its bases and amounts for payment | 37,320 | 40,762 | 116,920 | 159,207
|  | 173,873 | 175,790 | 576,623 | 628,546
Labors | Charging of overtime, hazardous work, transfer surcharge, equalization / salary adjustment, among others, by employees and former employees of Copel; collection of indemnity installments and others, by ex-employees of contractors and outsourced companies (subsidiary responsibility). | 596,248 | 673,062 | 345,080 | 419,917
Employee benefits | Labor claims filed by former retired employees against Fundação Copel, which will consequently cause repercussions for the Company and its wholly-owned subsidiaries, to the extent that additional contributions are required. | 52,401 | 86,297 | 9,210 | 21,338
Regulatory |  |  |  |  |
Dispatch Aneel nº 288/2002 | Legal actions against Aneel Dispatch No. 288/2002 involving the companies Companhia Estadual de Energia Elétrica - CEEE and Dona Francisca Energética S.A. | 70,188 | 57,000 | - | -
ESBR | ESBR filed Ordinary Lawsuit No. 10426-71.2013.4.01.4100 against ANEEL in the Federal Court of Rondônia, whose ruling: (i) acknowledged the exclusion of liability for the 535-day schedule overrun in the construction of the Jirau Hydropower Station; (ii) declares any obligations, penalties and costs imposed on ESBR as a result of the schedule overrun to be unenforceable, and (iii) annuls ANEEL Resolution 1,732/2013, which had recognized a schedule overrun of only 52 days. An appeal has been brought by ANEEL, pending judgment by the Federal Court of the 1st Region. The practical consequence of the ruling was, at the time it exempted ESBR, to expose the distributors with whom it entered into power trading contracts (CCEARs) to the Short-Term Market and to the high value of the Settlement Price of the Differences (Preço de Liquidação das Diferenças - PLD, in Portuguese) in the period, including Copel DIS. This occurred because the rules for the sale of electricity require that all energy consumed should have a corresponding contractual coverage. If the lawsuits are judged unfavorably against Copel, the amount will be classified as Sectorial Financial Asset to be recovered through tariff rates. | - | - | 942,640 | 1,034,593
Colíder Exclusion of Liability | Discussion on the value of the Tariff for use of the transmission system - TUST and monetary adjustment on energy values ​​referring to the exclusion of liability period. As a result of the court injunction that excluded the delay period for the Colíder HPP from being responsible for the delivery of energy contracted in the Regulated Contracting Environment - ACR, CCEE proceeded to credit, valued to PLD, the energy previously backed to comply with ACR. However, in the event of failure in the lawsuit, the Company must return the amounts credited, updated by the IGPM. | - | - | 216,353 | 98,723
Others | Aneel's notifications about possible breaches of regulatory standards | 18,511 | 22,808 | - | 8,104
|  | 88,699 | 79,808 | 1,158,993 | 1,141,420
|  | Provisions | Contingent liabilities
Extent | Description | 12.31.2020 | 12.31.2019 | 12.31.2020 | 12.31.2019
Civil |  |  |  |  |
Tobacco growers | Actions whose main cause is the lack of electricity causing loss of production. | 50,330 | 48,977 | 41,258 | 34,792
Department of Roads and Roadworks | The Department of Roads and Roadworks (Departamento de Estradas e Rodagens - DER, in Portuguese) - issued a tax assessment notice to Copel Distribuição which, in turn, filed a lawsuit challenging DER's Charge for Use or Occupancy of Highway Domain Range, since the Company understands that this charge is unconstitutional because it has a confiscatory nature. | - | - | 95,669 | 85,277
Arbitration | Discussion by arbitration under secrecy and confidentiality, in the discovery phase, with no decision having been handed down to date. | 125,719 | 119,579 | 510,543 | 485,607
PIS / COFINS credit on ICMS | Referring to estimated contingent liability, as per Management’s judgment and the opinion of its legal counsel, regarding the adventitious filing of claims by consumers in connection with the recognized tax credit, as detailed in Note 13.2.1, referring to the period infringing the tax neutrality rule, between the 11th and the 16th years, of a total of 16 years considered in the action. On February 9, 2021, Aneel opened Public Consultation 005/2021 to obtain subsidies until March 29, 2020, in order to improve the proposal to return these tax credits to consumers. Aneel's technical areas prepared a technical note to the aforementioned Public Consultation, delimiting its scope for economic and financial analysis, but without discussing the legal aspects brought up in the scope of Grant 005/2020 and that permeate the theme. The Company and its legal advisors evaluated the documents made available at Public Consultation 005/2021 and are working on preparing their contributions in order to solidify their understanding and safeguard their rights. | - | - | 1,755,112 | -
Civil and administrative law | Other actions involving billing, supposed irregular procedures, administrative contracts and contractual fines, indemnity for accidents with the electric power network and accident with vehicles. | 133,560 | 139,893 | 282,794 | 300,061
Indemnification to third parties (civil) | Actions for indemnity for resulting from damages caused during the construction of power plants | 82,146 | 28,513 | 38,127 | 26,104
Easements | Discussion between the amount determined by Copel for payment and the amount claimed by the property owner and/or when when the owner's documentation supporting title to the property may not be registered (when probate proceedings are still in progress, properties have no registry number with the land registry, etc.), intervention in third-party adverse possession, either as a confronter, or in case of a property where there are areas of easement of passage, in order to preserve the limits and boundaries of expropriated areas. | 110,652 | 127,010 | 26,001 | 24,635
Expropriations and property | Discussion between the amount assessed by Copel for payment and the amount claimed by the owner, and / or when the owner's documentation does not present conditions for registration (inventories in progress, properties without registration, among others); actions for repossession of real estate owned by the concessionaire; intervention in the adverse possession of third parties, as a confrontant, in order to preserve the limits and confrontations of the expropriated areas. | 86,207 | 80,079 | 138,341 | 120,760
Indemnification to third parties (expropriations) | Expropriation lawsuit for construction of electric substation and expropriation of property flooded of power plant. | 44,775 | 38,678 | 45,196 | 36,807
Consumers | Lawsuits seeking compensation for damages caused in household appliances, industrial and commercial machines, lawsuits claiming damages for pain and suffering caused by service interruption and lawsuits filed by industrial consumers, challenging the lawfulness of the increase in electricity prices while Plano Cruzado (anti-inflation economic plan) was in effect and claiming reimbursement for the amounts paid by the Company. | 3,920 | 4,956 | 3,768 | -
Environmental | Public civil and class actions whose purpose is to obstruct the progress of environmental licensing for new projects or to recover permanent preservation areas located around the hydroelectric power plant dams unlawfully used by private individuals. If the outcome of the lawsuits is unfavorable to the Company, Management estimates only the cost to prepare new environmental studies and to recover the areas owned by Copel GeT. They also include the Commitment Agreements (Termos de Ajuste de Conduta - TAC, in Portuguese), which refer to the commitments agreed-upon and approved between the Company and the relevant bodies, for noncompliance with any condition provided for by the Installation and Operating Licenses. | 7,174 | 4,071 | 180,068 | 159,885
|  | 644,483 | 591,756 | 3,116,877 | 1,273,928
|  | 1,555,704 | 1,606,713 | 5,206,783 | 3,485,149

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