Cegueira monocular e a isenção de imposto de renda

• Autor(a) principal: Ishibashi, Wellington de Lima
• Data de Publicação: 2017
• 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/35950
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Imposto de renda pessoa física; Isenção; Cegueira monocular; Personal income tax; Exemption; Monocular blindness

Despite all the developments regarding the treatment of disabled people, there are certain situations in which, even though there is a whole legal framework to protect this vulnerable part of society, there are certain deficiencies that are not hosted and this commonly occurs when the deficiency is partial. And this is what happens to people with monocular vision, since by legal omission, this kind of pathology was not included as a cause of exemption, and the provision contained in Law 7,713, of 1998, in its article 6, subsections XIV and XXI, lists only the blindness as cause to grant exemption from personal income tax. The judicialization of the issue brought the recognition of its holders to the right to enter a public contest in the quota of disabled people, see Summary 377 of the Superior Court of Justice. Naturally, the issue was taken to the tax area, in which the need for a literal interpretation of the exemption rules was discussed, in view of the provisions of article 111, item II of the National Tax Code, and has so far resulted in favor of the taxpayer