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With Fux' Vote, STF Has a Majority to Exclude ISS From the PIS/Cofins Base

Summary by UOL
The Supreme Federal Court (STF) formed a majority of 6 to 5 to exclude the Services Tax (ISS) from the PIS/Cofins calculation base. The Union estimates impact of up to R$ 35.4 billion with defeat, according to an estimate published in the Guidelines Act

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Judgment will have impact of R$ 35 billion for the federal government

·São Paulo, Brazil
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The Supreme Federal Court (STF) formed a majority of 6 to 5 to exclude the Services Tax (ISS) from the PIS/Cofins calculation base. The Union estimates impact of up to R$ 35.4 billion with defeat, according to an estimate published in the Guidelines Act

·São Paulo, Brazil
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The Plenary of the Supreme Federal Court (STF) began the trial on the possibility of exclusion of the ISS from the base of the PIS and Cofins. Derived from the so-called century thesis, the exclusion of the ICMS from the calculation of social contributions, the discussion involving the municipal tax may have an impact of R$ 35.4 billion in the public safes, according to the Annex Fiscal Risks of the Law of Budget Guidelines (LDO) of 2026. Exclus…

·Rio de Janeiro, Brazil
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The plenary of the Supreme Federal Court formed on Wednesday majority contrary to the inclusion of the ISS, the municipal tax on services, the basis of calculation of the PIS and Cofins, federal contributions created to finance social security. The government estimates that the potential impact of this Wednesday's decision is R$ 34.5 billion. The decision [...]

The Supreme Federal Court (STF) decided on Wednesday (21) to exclude the Tax on Services of Any Nature (ISS) from the [...]

The plenary of the Supreme Federal Court (STF) decided on Wednesday (21) that the Tax on Services of Any Nature (ISS) does not integrate the basis of calculation of the PIS and the Cofins. The decision will have impact of R $ 35 billion on the accounts of the federal government. By majority of votes, the ministers closed the trial of a... Read more » The post STF decides that the ISS does not integrate basis of calculation of the PIS/Cofins appe…

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Poder360 broke the news on Wednesday, October 21, 2026.
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