Economic aspects of the right human tax benefits for disabled people

Detalhes bibliográficos
Autor(a) principal: Lunardi, Soraya Regina Gasparetto
Data de Publicação: 2008
Tipo de documento: Artigo
Idioma: por
Título da fonte: Scientia Iuris (Online)
Texto Completo: https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/4162
Resumo: This article approaches basic rights and their efficiency in the specific case of disabled people entitled to special conditions when buying a vehicle, but who are not able to drive. It points out the coherence of a systematic integrative and legal interpretation of CTN article 111 of the Federal Constitution and ordinary laws, as well as the coherence of the Courts when solving such issues. The in loco research shows that companies do not accept to exempt customers from taxes when it is not the disabled person him/herself who will drive the car. On the other hand, when a systematic analysis was conducted, we could identify decisions that favor such rights even when the disabled person is not able to drive. Finally, the straight parallel of the basic rights indicates the change of responsibility for the acquisition process to the supplier and the State action, enabling and even rewarding resolutions like those as a solution to the analyzed problem.
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spelling Economic aspects of the right human tax benefits for disabled peopleAspectos econômicos dos direitos fundamentais: benefícios fiscais para portadores de deficiênciaBasic rightstax benefitsdisabled peopleDireitos fundamentaisbenefícios fiscaisportadores de deficiênciaThis article approaches basic rights and their efficiency in the specific case of disabled people entitled to special conditions when buying a vehicle, but who are not able to drive. It points out the coherence of a systematic integrative and legal interpretation of CTN article 111 of the Federal Constitution and ordinary laws, as well as the coherence of the Courts when solving such issues. The in loco research shows that companies do not accept to exempt customers from taxes when it is not the disabled person him/herself who will drive the car. On the other hand, when a systematic analysis was conducted, we could identify decisions that favor such rights even when the disabled person is not able to drive. Finally, the straight parallel of the basic rights indicates the change of responsibility for the acquisition process to the supplier and the State action, enabling and even rewarding resolutions like those as a solution to the analyzed problem.O presente artigo trata dos direitos fundamentais e sua eficácia no caso específico das pessoas portadoras de deficiência com direito a condições especiais para compra de veículo, mas que não podem dirigir. Aponta como coerente uma interpretação sistemática integrativa e institucional do art. 111 do CTN, da Constituição Federal e das leis ordinárias, e como os Tribunais vêm decidindo tais questões. A pesquisa de campo realizada demonstra que, via de regra, as empresas não aceitam realizar a isenção de impostos quando não é o próprio portador de deficiências quem irá dirigir o veículo. Por outro lado, realizando uma interpretação sistemática verificamos decisões que efetivam tais direitos, mesmo quando o portador de deficiências não tem condições de dirigir. Por fim, a horizontalidade indireta dos direitos fundamentais, aponta a transferência da responsabilidade pela elaboração do processo de aquisição para o fornecedor e a atuação do Estado, facilitando e até premiando iniciativas nesse sentido, como forma de solução para o problema analisado.Universidade Estadual de Londrina2008-12-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/iuris/article/view/416210.5433/2178-8189.2008v12n0p199Scientia Iuris; v. 12 (2008); 199-2152178-81891415-6490reponame:Scientia Iuris (Online)instname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/iuris/article/view/4162/3613Copyright (c) 2022 Scientia Iurisinfo:eu-repo/semantics/openAccessLunardi, Soraya Regina Gasparetto2010-01-28T17:25:21Zoai:ojs.pkp.sfu.ca:article/4162Revistahttps://www.uel.br/revistas/uel/index.php/iurisPUBhttps://www.uel.br/revistas/uel/index.php/iuris/oairevistamdireito@uel.br2178-81891415-6490opendoar:2010-01-28T17:25:21Scientia Iuris (Online) - Universidade Estadual de Londrina (UEL)false
dc.title.none.fl_str_mv Economic aspects of the right human tax benefits for disabled people
Aspectos econômicos dos direitos fundamentais: benefícios fiscais para portadores de deficiência
title Economic aspects of the right human tax benefits for disabled people
spellingShingle Economic aspects of the right human tax benefits for disabled people
Lunardi, Soraya Regina Gasparetto
Basic rights
tax benefits
disabled people
Direitos fundamentais
benefícios fiscais
portadores de deficiência
title_short Economic aspects of the right human tax benefits for disabled people
title_full Economic aspects of the right human tax benefits for disabled people
title_fullStr Economic aspects of the right human tax benefits for disabled people
title_full_unstemmed Economic aspects of the right human tax benefits for disabled people
title_sort Economic aspects of the right human tax benefits for disabled people
author Lunardi, Soraya Regina Gasparetto
author_facet Lunardi, Soraya Regina Gasparetto
author_role author
dc.contributor.author.fl_str_mv Lunardi, Soraya Regina Gasparetto
dc.subject.por.fl_str_mv Basic rights
tax benefits
disabled people
Direitos fundamentais
benefícios fiscais
portadores de deficiência
topic Basic rights
tax benefits
disabled people
Direitos fundamentais
benefícios fiscais
portadores de deficiência
description This article approaches basic rights and their efficiency in the specific case of disabled people entitled to special conditions when buying a vehicle, but who are not able to drive. It points out the coherence of a systematic integrative and legal interpretation of CTN article 111 of the Federal Constitution and ordinary laws, as well as the coherence of the Courts when solving such issues. The in loco research shows that companies do not accept to exempt customers from taxes when it is not the disabled person him/herself who will drive the car. On the other hand, when a systematic analysis was conducted, we could identify decisions that favor such rights even when the disabled person is not able to drive. Finally, the straight parallel of the basic rights indicates the change of responsibility for the acquisition process to the supplier and the State action, enabling and even rewarding resolutions like those as a solution to the analyzed problem.
publishDate 2008
dc.date.none.fl_str_mv 2008-12-15
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artigo avaliado pelos Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/4162
10.5433/2178-8189.2008v12n0p199
url https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/4162
identifier_str_mv 10.5433/2178-8189.2008v12n0p199
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/4162/3613
dc.rights.driver.fl_str_mv Copyright (c) 2022 Scientia Iuris
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Scientia Iuris
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Estadual de Londrina
publisher.none.fl_str_mv Universidade Estadual de Londrina
dc.source.none.fl_str_mv Scientia Iuris; v. 12 (2008); 199-215
2178-8189
1415-6490
reponame:Scientia Iuris (Online)
instname:Universidade Estadual de Londrina (UEL)
instacron:UEL
instname_str Universidade Estadual de Londrina (UEL)
instacron_str UEL
institution UEL
reponame_str Scientia Iuris (Online)
collection Scientia Iuris (Online)
repository.name.fl_str_mv Scientia Iuris (Online) - Universidade Estadual de Londrina (UEL)
repository.mail.fl_str_mv revistamdireito@uel.br
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