The Federal Supreme Court (STF) began, this Friday, the virtual session of judgment on ADIN No. 5.835, which discusses the possibility of ISS being demanded by the Municipality of the service acquirer.
The discussion especially affects payment companies, health plans and leasing.
Justice Alexandre de Moraes (rapporteur) cast the first vote and confirmed the effects of the injunction he granted in 2018, determining the collection of ISS in the municipality where the establishment of the provider company is located. The vote declares unconstitutional the collection to the municipalities of the service takers, provided for in Complementary Law no. 157/2016 and, in part, in LC no. 175/2020.
The other Justices have not yet spoken. The trial is scheduled to end on March 31.
For more information, contact BTLAW's Tax team([email protected]).