Notary Offices

This moves away, consequently, any possibility of taxation of these activities by means of fixed values. The Minister Herman Benjamin, reporter of the process that deals with process of the City of Is Leopoldo of the Rio Grande Do Sul, uses as bedding for its conclusions the recent decision of the Supreme Federal Court – STF – that judged constitutional the incidence of the municipal tax in the services given for the notary’s offices (ADIN 3.089/DF). According to it, ‘ ‘ the Supreme Cut surveyed that the ISS must happen to the light of the tax-paying ability of the notaries and notaries, what is incompatible with the fixed taxation intended by recorrente.’ ‘ It registers despite ‘ ‘ the attempt to reopen the debate in the STJ, Resource Special, it reflects the inconfessvel pretension to revert, in seara infraconstitutional, the judgment of the Direct Action of Unconstitutionality, what it is, evidently, impossvel.’ ‘ In sight of this, he was definite, for unamimity of votes, that the Cities can charge the ISSQN by means of aliquot percentages calculated on the price of the service, that is, the charged fees of the users. Good, the STF judged constitutional and now the STJ judged that the taxable income is the price of the service. It is modernized and it starts to search relative prescriptions to the notarial activities. Below the decision of the STJ..