Clipping of news on Brazilian Culture, Law and Citizenship
02/05/2016
This article was translated by an automatic translation system, and was therefore not reviewed by people.
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With serious illnesses have obtained the Federal Court decisions that exempt from payment of Income Tax of Individuals (PIT) on their salaries. There is understanding that effect in at least two regions - State of Rio de Janeiro and the Federal District.
Law No. 7713, 1988, determines the exemption for retired or retired people with certain diseases such as multiple sclerosis, cancer, HIV, heart disease and Parkinson's disease. But not without sick workers gathering.
To consider the matter, however, the 8th Panel of the Federal Court (TRF) of the 1st Region, headquartered in Brasilia unanimously to release the payment of income tax a taxpayer with cancer. According to the decision, the exemption provided for in Law nº7.713, 1988 also reaches the remuneration of the taxpayer activity. The decision no longer fits resource.
In another decision of the Federal Court of the 1st Region, the rapporteur, federal judge Luciano Tolentino, 4th Section, said it would be "unimaginable a taxpayer 'sound for the purpose of active income' and simultaneously 'sick as the proceeds.' Inconceivable this dichotomy which undermines the very genesis of the holistic concept (full health). " In the case also granted the exemption to another employee with cancer.
The Regional Federal Court (TRF) of the 2nd Region, based in Rio de Janeiro, a recent injunction in interlocutory released a worker to collect income tax on your salary because he is HIV positive and neoplasm (tumor) in the prostate.
The workers' lawyers, Rafael Augusto Pinto and Fernando Rezende Andrade, the Slave, Medeiros & Kiralyhegy lawyers, claimed that he was entitled to exemption from payment of income tax based on the principles of human dignity and equality in the Constitution.
They asked that the exemption for retirees in Law No. 7,713 was extended to your account. "It would give because the exemption only to retirees, since our client is going through a difficult disease and has to bear high costs of treatment and still keep working," says Andrade. For Rafael Pinto, no sense interpreting the law strictly as it presents the diseases listed in the law.
In the first instance, the request had been denied. The judge of the 22th Federal Court of Rio de Janeiro held that Article 6, section XIV of Law No. 7713, 1988, provides an exemption from income tax only to retirement pensions or retirement. And that Article 111 of the National Tax Code (CTN) provides that this standard must be applied restrictively. In the decision, it cites precedents of the Superior Court of Justice (STJ) and the Federal Court of the 2nd Region accordingly.
However, on appeal to the Federal Court's decision was reformed. The judge Marcello Granado, the Specialized Panel of the Tax II, understood that although the contested decision did not unlawful, since in fact the exemption is not provided for by law, be convinced of the urgency of the request and the need to exempt the tax worker Income.
The rapporteur took into account the constitutional principle of human dignity, "in view of the degree of vulnerability to the tax authorities, due to the high annual cost of his medical treatment, which you certainly will be even more costly in the current economic recession."
Source: JusBrasil
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This article was translated by an automatic translation system, and was therefore not reviewed by people.