STF interrupts judgment on decentralized ISS

On 03/24/2023, the Federal Supreme Court started judging Direct Actions of Unconstitutionality nos. 5.835 and 4.862, which discuss the place of ISS assessment on services provided by health insurance companies, fund management, consortiums, means of payment, and leasing.

The vote cast by Justice Alexandre de Moraes, rapporteur of the actions, which confirmed the effects of the injunction he granted in 2018, determining the collection of the ISS in the municipality where the establishment of the provider company is located, was accompanied by the majority of his peers: only Justice Nunes Marques presented a vote to the contrary.

The trial, however, was interrupted after Justice Gilmar Mendes' request for an emphasis, so that the actions will be tried in person, with the discussion resumed and new votes submitted.

There is still no estimated date for the trial to resume.