THE UNCONSTITUTIONALITY OF THE RESTRICTIVE APPLICATION OF THE EXEMPTIONS FROM IRPF PROVIDED IN ART. 6, XIV OF LAW 7.713/88

Abstract

This article addresses the problematic and controversial discussion about the constitutionality or not of the restrictive application of Income Tax exemptions for Individuals affected by the diseases listed in art. 6, XIV of Law 7,713 of December 22, 1988. The principles governing the Tax Law relevant to the case under analysis, the majority decisions of the Courts and also the text and scope of said law will be analyzed, so that it is effectively analyzed its purpose and the constitutionality of granting exemptions in a restricted way or not. For this analysis, studies prepared by experts on the subject, majority understandings of the Federal Regional Courts were used, together with the current understanding of the Superior Court of Justice - STJ, also observing the notorious purpose of the Law in question. It is concluded that the restrictive application of the IRPF exemption provided for in art. 6, XIV, of Law 7,713/88, considering the provisions of the Federal Constitution, the Principle of Isonomy and also the social purpose of the norm, which is not being met by the application of the current understanding, and such exemption should also cover active workers.