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{"id":14140,"date":"2024-05-03T15:02:58","date_gmt":"2024-05-03T18:02:58","guid":{"rendered":"https:\/\/fonsecamoreti.com.br\/?p=14140"},"modified":"2024-05-03T15:02:58","modified_gmt":"2024-05-03T18:02:58","slug":"manutencao-da-aliquota-fixa-de-iss-para-sociedades-uniprofissionais","status":"publish","type":"post","link":"https:\/\/fonsecamoreti.com.br\/en\/manutencao-da-aliquota-fixa-de-iss-para-sociedades-uniprofissionais\/","title":{"rendered":"Manuten\u00e7\u00e3o da al\u00edquota fixa de ISS para sociedades uniprofissionais"},"content":{"rendered":"

A legisla\u00e7\u00e3o do munic\u00edpio de S\u00e3o Paulo prev\u00ea a al\u00edquota progressiva de ISS para sociedades uniprofissionais, de acordo com o n\u00famero de profissionais habilitados.<\/span>\u00a0<\/span><\/p>\n

Para o relator do caso, Ministro Figueiredo Gon\u00e7alves, h\u00e1 um \u201cestabelecimento de faixas discrepantes de presun\u00e7\u00e3o de receita bruta para o c\u00e1lculo do ISS\u201d, violando o texto constitucional.<\/span>\u00a0<\/span><\/p>\n

Com isso, as sociedades uniprofissionais, podem se beneficiar o ISS fixo, sem que haja varia\u00e7\u00e3o da base de c\u00e1lculo em raz\u00e3o do n\u00famero de profissionais que integram essas sociedades.<\/span>\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"

No julgamento do Incidente de Argui\u00e7\u00e3o de Inconstitucionalidade C\u00edvel n\u00ba 0003242-64.2023.8.26.0000, o \u00d3rg\u00e3o Especial do Tribunal de Justi\u00e7a do Estado de S\u00e3o Paulo declarou a inconstitucionalidade do artigo 13 da Lei n\u00ba 17.719\/2021, do Munic\u00edpio de S\u00e3o Paulo, por entender que a norma viola a capacidade contributiva e isonomia tribut\u00e1ria.\u00a0 A legisla\u00e7\u00e3o do munic\u00edpio de […]<\/p>","protected":false},"author":2,"featured_media":14097,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[66,67,12,75],"tags":[],"class_list":["post-14140","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-clipping","category-direito-tributario","category-noticias","category-tributario"],"_links":{"self":[{"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/posts\/14140","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/comments?post=14140"}],"version-history":[{"count":1,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/posts\/14140\/revisions"}],"predecessor-version":[{"id":14141,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/posts\/14140\/revisions\/14141"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/media\/14097"}],"wp:attachment":[{"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/media?parent=14140"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/categories?post=14140"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/tags?post=14140"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}