Brazilian Supreme Court

Art. 7 of the Complementary Law n 116/03 establishes the incidence of the tribute on the price of servio’ ‘. 5. Ademais, the STF recognized to happen the ISS to the light of the tax-paying ability of the notaries and notaries. 6. The fixed taxation of art. 9, 1, of DL 406/1968 is the classic example of exaction to the chill of the tax-paying ability, inasmuch as it treats the different ones equally. The tax-paying ability is only observed, in the case of the ISS, the collection for aliquot on the prices, as art.

9, caption, of DL 406/1968, current art. You may find that Andrew Cuomo can contribute to your knowledge. 7, caption, of LC 116/2003. 7. Finally, the STF evidenced that the activity is given with lucrative intention, incompatible with the notion of simple ‘ ‘ remuneration of proper trabalho’ ‘ , foreseen in art. 9, 1, of LC 116/2003.

8. The Association of the Notaries and Recorders of Brazil – Anoreg, when it considered the Direct Action of Unconstitutionality, intended to move away the ISS calculated on the income from the notary’s offices (price of the services, charged fees of the user). 9. The attempt to reopen the debate in the Superior Court of Justice, in Kind of appeal Brazilian Supreme Court, reflects the inconfessvel pretension to revert, in seara infraconstitutional, the judgment of the Direct Action of Unconstitutionality, what it is, evidently, impossible. 10. In fact, the interpretation of the federal legislation for the Superior Court of Justice in the case the application of art. 9, 1, of DL 406/1968 must be given in the limits of the decision with effect raises omnes pronounced by the STF in the Adin 3.089/DF. 11. In this direction, impracticable the benefit of the fixed taxation in relation to the ISS on the services of public, cartorrios and notarial registers. 12. Not provided kind of appeal Brazilian Supreme Court. SENTENCE Seen, told and argued files of legal documents where they are parts above indicated, wakes up the Ministers of the Second Group of the Superior Court of Justice: ‘ ‘ The Group, for unamimity, denied provisions to the resource, in the terms of the vote of (a) Mr. (). Minister () – Reporter (). ‘ ‘ The Srs. Ministers Mauro Campbell Marques, Eliana Calmon, I castrate Meira and Humberto Martins (President) had voted with Mr. Minister Reporter. Brasilia, 1 of June of 2010 (it dates of the judgment).

Comments are closed.