Professionals and tax companies: analysis of Article 9 , § 3 doDecreto Law No. 406/68 against Complementary Law No. 116/03

Abstract

Analyzes the repeal of Article 9, paragraph 3 of Decree-Law No. 406/68, the qualinstituiu fixed taxation for companies that provide professional services, after the advent of Complementary Law No. 116 of 31 July 2003. presenteestudo we used the inductive method, performed by means of analysis of search bibliográficae regards the matter law. Points out the impossibility of manutençãodo the lump-sum taxation for professional service providers queestejam constituted as a company under the fence in right darepristinação Brazilian Positivo, as the Decree-Law No. 834/69 eposteriormente Complementary Law o 56/87, replaced in writing dosupracitado device, the number of services reached by fixed datributação benefit in order to make it compatible with their lists of serviçoinicialmente proposed by Decree-law 406/68. However, these diplomas legaisforam expressly repealed by Article 10 of Complementary Law No. 116 / 03.Aponta that the fact be made in the form of society is not aptoa criteria trigger disparities in the taxation of professional service providers, under penalty breach of the principle of equality. The research aims to contribute to aaplicação of Complementary Law No. 116/03, particularly as regards àtributação of professional societies, proposing some reflections on daspeculiaridades surrounding the issue, urging the debate on fixed datributação revocation, in order to seek to improve the interpretation that is damatéria now analyzed.