TAX REPORT Nº 2
SUPERIOR COURT OF JUSTICE (STJ)
Non taxation of ISS on the assignment of copyright.
The STJ understood in REsp 1183210 that the tax on services of any kind (ISS) is not levied on assignment of copyright. The understanding, unprecedented in the Superior Court of Justice (STJ) was adopted for the First Panel on the judgment of the appeal submitted by the municipality of Rio de Janeiro against the companies Monte Criação e Produção and Monte Songs Edições Musicais.