The Impossibility of Dismissaling the Medical Societies of the Special Taxation of the ISS Scheme taking the Limited Liability Company

Abstract

The purpose of this article is to analyze the lack of compliance of medical companies with the Special ISS Tax Regime under the justification of adopting the limited liability model, in which the partners have limited liability to the participation of the capital, promoted by the city of São Paulo. In this sense, the relevant legislation was analyzed, exposing the legal criteria for the framing of the special regime. Other attempts to dismantle the special regime, which have not prospered, are also sought, in order to characterize the interest of the municipality in promoting the dismantlement of uniprofessional societies, as a way to increase their collection. Finally, considering the argument of limited liability, presented by the municipality of São Paulo, as the most recent attempt to deprive the societies of such rights, fruit of confusion between professional responsibility and the other responsibilities of the society, it is evident the inapplicability of personal responsibility of doctors members of uniprofessional societies, through the analysis of specific legislation regarding the exercise of medicine, as well as doctrine and jurisprudence on the subject, demonstrating the unfeasibility of the understanding of the municipality of São Paulo and the mismatch it intended.