A tributação do serviço de advocacia em bases fixas: de acordo com a jurisprudência, a legislação de Fortaleza e a reforma tributária

Analysis on whether lawyers would have the right to different taxation on a fixed basis, as for Tax on Services (ISS) of any kind, as well as what are the requirements, according to the understanding rendered by the Supreme Federal Court (STF), and if this taxation will continue, despite the tax reform (Constitutional Amendment number 132 of 2023), in which the ISS will be exchanged by the Goods and Services Tax (IBS), within the jurisdiction of the state. The exploratory methodology was used through bibliographical and documental research about the ISS, with the analysis of pertinent legislation, STF’s and Superior Court of Justice’s (STJ) case law, along with the tax reform text. The STF has defined, in a general repercussion, that it is unconstitutional for the municipal law to deter the submission of law firms to fixed taxation in the format required by national legislation. Consequently, the municipal legislation of Fortaleza, which foresees the non-characterization of professional law firms once these have the help of lawyers, in general, or in part, of their core activity services, is unconstitutional. This way of verifying the quantitative criteria is extinct with tax reform as of 2033, because this form of favorable taxation makes no sense in the digital economy age, but allows reduced aliquots concerning IBS.