Arbitration as a Function in Law Practice

Consequences Regarding the Services Tax

Abstract

This is an exploratory-descriptive article, developed by the method of legal, bibliographic and jurisprudential review, which seeks to demonstrate that the activity executed by lawyers when they act as arbitrators has the nature of a function, performed in the context of professional activity and, in this condition, cannot exclude the application of the special tax regime of the Services Tax. In its first part, the article discusses the composition of the ISS base and the specific regime applicable to professional activities. Next, it seeks to characterize professional work as a legal category. Finally, it aims to demonstrate that law is a professional activity, in the context of which the function of arbitrator can be exercised. The research concludes that the exercise of the function of arbitrator by lawyers cannot exclude the taxation regime applicable to professional activity as a whole.