A isenção de imposto de renda para portadores de doença grave em atividade: a inconstitucionalidade do inciso XIV do art. 6.º da lei N.º 7.713/1988

• Autor(a) principal: Machado Filho, Armando Marcos
• Data de Publicação: 2019
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório do Centro Universitário Braz Cubas
• Texto Completo: https://repositorio.cruzeirodosul.edu.br/handle/123456789/1276
• topic: Isenção de imposto de renda; Portador de doença grave; Isonomia; Aposentado; Ativo; 6.01.00.00-1 Direito

This article presents a question about the constitutionality of the Law 7.713/88 – Income Tax Law, by limiting its exemption to retirees and pensioners. The hypothesis defended here says that such limitation would be unconstitutional, because there is no differentiating between a person inactive for a severely disease from an asset person, since the expenditures of both are equated and, therefore, should be extended to all who have any of the diseases contained in the Law, regardless of their condition. This unconstitutionality would be given by the contradiction of the Income Tax Act to some implicit and even explicit principles and rights of the Federal Constitution, such as Equality and Isonomy, as well as the right to health, life and dignity of the human person, through a qualitative analysis of the jurisprudence of some of Brazil's main courts, reaching the Supreme Court through ADI 6.025, from which trial is awaited for pacification of the theme, it is true that this article presents the understanding of the need for income tax.