After the decision of the Federal Supreme Court (“STF”) on the unconstitutionality of the inclusion of the ICMS in the PIS/COFINS taxable bases, the Extraordinary Appeal (“RE”) 592.616/RS (Topic 118) will now decide on the unconstitutionality of the inclusion of the Tax on Services - ISS in the PIS/COFINS taxable bases. RE was included in the judgment agenda between August 20 and 27, 2021.
Considering the possibility of modulation of the effects of the decision, as occurred in the case of ICMS (RE 574.706/PR), we recommend those that have not yet filed a lawsuit on the subject, to proceed and file a lawsuit before the scheduled date for judgment in order to avoid the risk to not be allowed to reimburse amounts unduly paid in the last 5 years before the filing of the lawsuit.
We remain at your disposal for clarification.
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