The 1st Section of the Superior Court of Justice (STJ) issued a unanimous decision in the Request for Uniform Interpretation of Law (PUIL) 3.608, establishing that uniprofessional medical societies are of a simple society nature, not qualifying as business corporations, even when formed as limited liability companies.
The STJ’s ruling sets an important precedent for medical societies, providing legal clarity about their nature and tax regime. Following this decision, medical companies can adjust their accounting and tax practices, ensuring compliance with legislation and taking advantage of the benefits of the simple society regime.
Furthermore, the harmonization of legal understanding throughout the country promotes legal security and prevents regional disparities in the interpretation of tax law. This provides a more stable and predictable environment for taxpayers and tax administration, contributing to the efficiency of the tax system as a whole.
Therefore, the STJ’s decision represents a significant milestone for uniprofessional medical societies, ensuring them appropriate tax treatment consistent with their nature and activities. This measure strengthens legal security and tax justice, promoting a favorable environment for the development of these companies and the practice of medicine in the country.