In a decision handed down by the plenary of the Federal Supreme Court (STF), provisions that determine the competence of the service recipient to collect the Tax on Services (ISS) were considered unconstitutional.

This decision applies to group or individual medical plans, fund and client portfolio management, consortium management, credit or debit card management and leasing.

The rapporteur of the case, Minister Alexandre de Moraes, understood that the rules deemed unconstitutional are not clear regarding the tax conflict between the collection of ISS at the domicile of the service recipient and the service provider, therefore, he decided to apply the basic rule of collection at the domicile of the service provider.