Considerações pragmáticas sobre o enquadramento da sociedade uniprofissional no ISS Fixo

This study aims to analyze the application of Decree-Law No. 406/68, to uniprofessional societies, examining whether the municipality has the competence to regulate tax collection at a higher limit than that determined by the federal norm and whether the jurisprudence put by the Superior Court of Justice , which removes uniprofessional companies from the fixed ISS regime, considering the legal nature of corporate institutions defined based on the terms verified in the Civil Code. The negative hypotheses to be presented are built from the jurisprudential revision based on the theoretical doctrinal studies that enable an equitable and pragmatic interpretation of the proposed rule.