Tax immunity – software company obtains right not to pay tax

Bárbara de Alcântara Mattos
Lawyer at Marcos Martins Advogados

A software company has obtained a court ruling exempting it from paying ISS – Tax on Services, due to its type of activity.

This decision was handed down by the Santa Catarina Court of Justice, based on the Federal Constitution, which grants tax immunity to books, newspapers and periodicals.

As this company sells computer programs that provide technical information in the automotive industry, it was understood that its service has the purpose of disseminating culture, and therefore the benefit applies, just as it does in relation to printed educational materials.

This decision is one of the first judicial manifestations on the subject, but there is a growing volume of legal discussions on the technology market.

The law firm Marcos Martins Advogados makes its tax team available to answer any questions you may have.

Questions? Talk to our lawyers and receive guidance.

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