A ISENÇÃO DE IMPOSTO DE RENDA PARA AS PESSOAS COM DOENÇA GRAVE: UMA ANÁLISE DA INTERPRETAÇÃO TAXATIVA DADA AO ARTIGO 6°, INCISO XIV, DA LEI N° 7.713/1988

Abstract

The present study analyzes the strict interpretation imposed by the National Tax Code, especially article 6, item XIV, of Law 7,713/1988, which deals with the exemption for people with serious illnesses. From this analysis, the constitutional principles that guide Tax Law - Contributory Capacity and Equality - are elucidated, and promotes a reflection on the constitutionality of the exhaustive interpretation, since the literal vision stipulated in article 111 of the CTN, and reaffirmed by the Repetitive Resources (Theme 250 and Theme 1070), reveals that the present position restricts citizens’ access to health and life. Finally, as an alternative to resolve the controversy presented, it is suggested to modify the legal text relating to article 6, item, guarantee the preservation of the constitutional principles that govern Tax Law. This is explanatory research, using a bibliographic review, with a deductive approach and bibliographic research.