The Full Bench of the STF has declared the Registration of Companies Outside the Municipality (“CPOM”), instituted by the Municipality of São Paulo, unconstitutional. The decision, taken by majority vote, puts an end to an ISS requirement imposed on service providers established in other Municipalities.
CPOM was created by Municipal Law No. 14,042/05 and attributes to the São Paulo service receiver responsibility for the retention and collection of ISS, in favor of the Municipality of São Paulo, if the service provider is established in a different municipality and does not have a regular registration in the CPOM.
You can read the full content, avaiable only in Portuguese, here.
