What did the Federal Supreme Court decide?

STF concludes judgment on tax dispute in software

“The Supreme Federal Court (STF) excluded the incidence of the Tax on Operations related to the Circulation of Goods and Provision of Interstate and Intermunicipal Transport and Communication Services (ICMS) on the licensing or assignment of the right to use computer programs ( software). The Court, however, decided that the Tax on Services of Any Nature (ISS) is levied on these operations. ”

“Most of the ministers (Alexandre de Moraes, Luís Roberto Barroso, Rosa Weber, Ricardo Lewandowski, Marco Aurélio and Luiz Fux) followed the conclusion of Minister Dias Toffoli, for whom the creation of software is a service that results from human effort. In the vote presented in November 2020, Toffoli understood that both in the personalized supply through direct electronic commerce and in the licensing or assignment of the right of use, the obligation to make in the making of the computer program, in the intellectual effort is clear and, still , in other services provided to the user. ”

Related process: ADI 1945

Related process: ADI 5659

portal.sft.jus.br

Published 02/18/2021