The Service Tax (ISS) charged to health plans should falls only on the liquid value amount received by the companies and not to the amount passed on to doctors, hospitals, laboratories and other service providers covered by the plans. This was the jurisprudence set by the STJ. The decision came after the 2nd Panel of the STJ; Special Appeals denied the city of Caxias do Sul (RS) against a decision of the Court of Justice of Rio Grande do Sul. The municipality claimed that the basis for calculating the ISS paid by health plans was the monthly price paid by users, without discount. The city representatives presented different decisions from the STJ case law to illustrate divergence of the court. However, according to the rapporteur of the case in the STJ, Minister Mauro Campbell Marques, the ISS must be collected on liquid worth, excluding the total value paid by members. Marques noted that any decision that says anything different brings ancient jurisprudence that has already been settled by the court. The decision was unanimous. The information is from the Press Office of the STJ.

Source: Conjur