Imposto sobre a renda e a isenção conferida aos portadores de neoplasia maligna como mutilação da regra matriz

• Autor(a) principal: Coelho, Carolina Catherine Espina
• Data de Publicação: 2013
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/33619
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Imposto sobre a renda; Isenção; Mutilação da regra matriz; Portadores de neoplasia maligna; Income tax; Exemption; Mutilation of rule matrix; Patients with malignant neoplasm

This study aims to describe the systematic exemptions from income tax granted to holders of malignancy. Until the enactment of Law No. 7713 of December 22, 1988, revenue inserted federal income tax on the retirement pension, retirement or pension, and complementation received from private pension funds. It happens that this law, excluded the tax credit, exempting holders of malignancy in their retirement pension or retirement on your income tax. With the creation of Decree n ° 3000/99 was consolidated income tax legislation, exempting cancer patients from paying the income tax on the earnings of pension and retirement plans, however the courts belatedly recognized this benefit and is still an ongoing struggle for patients with malignancy to do justice to this right. The methodology used in this study is based on analysis of the regulatory framework that governs the Income Tax and its relationship with the mutilation of the personal criteria of the rule array of tax incidence. The study is divided into four chapters. In the first chapter we will develop the positive law and the hierarchy between norms. In the second chapter we will define the concept of tax and its basic premises. Later, we discuss the materiality of Income Tax, ushering in his rule tax incidence matrix. We will close so the chapter office informing the guiding principle of the income-tax principle of ability to pay. Once established rule array of tax incidence of tax on income, treat the third chapter on the exemption, exclusion form of tax credit. We consider that the exemption is nothing more than mutilation at the discretion of RMIT staff. Finally, we present the point of view of jurisprudence majori