STF Minister Roberto Barroso scheduled RE 592616 (Theme No. 118) for the in-person trial session on August 28, 2024, which will decide whether or not the ISS should form the basis for calculating PIS and COFINS.
Taxpayers expect that the understanding enshrined by the Supreme Court will prevail when judging the thesis of the century (Theme 69), in which the inclusion of ICMS in the calculation basis of said contributions was considered unconstitutional.
Currently, the score is 4 votes in favor of taxpayers and 4 votes in favor of the federal government. Considering that there are only a few votes remaining, the trial may be concluded in the session on August 28th.
If the taxpayers win, it is likely that the effects of the decision will be modulated, favoring those taxpayers who filed the lawsuit, because this is how the Supreme Federal Court has been positioning itself on issues of significant impact on the Union’s coffers.
For example, in Theme 69 (thesis of the century), only taxpayers who filed a lawsuit before the date of the judgment were able to recover the amounts paid in the last 5 years.
For this reason, we suggest that service providers file a lawsuit as soon as possible challenging the inclusion of ISS in the PIS and COFINS calculation basis.
