On Friday, April 9, 2021, the plenary of the Federal Supreme Court (STF) recognized the general repercussion (theme n. 1135) of the extraordinary appeal n. 1285845 / RS, which transses on the possibility of exclusion from the ISS from the calculation basis of the social security contribution on gross revenue (CPRB).
The collegiate of the court understood, by a majority of votes, that the matter should be analyzed by the general repercussion regime, since it transcends the subjective interests of the parties, having legal, economic and social relevance.
The process rapporteur, Minister Dias Toffoli, was vow to vote. His understanding was that the discussion has an infracstitutional nature and that, for this reason, it does not fall into the criteria for general repercussion recognition.
CARPENA Lawyers is available to remedy any questions about it.
