Aspectos econômicos dos direitos fundamentais: benefícios fiscais para portadores de deficiência

Soraya Regina Gasparetto Lunardi

doi:10.5433/2178-8189.2008v12n0p199

Economic aspects of the right human tax benefits for disabled people

Authors

Soraya Regina Gasparetto Lunardi Universidade de Marília

DOI:

https://doi.org/10.5433/2178-8189.2008v12n0p199

Keywords:

Basic rights, tax benefits, disabled people

Abstract

This article approaches basic rights and their efficiency in the specific case of disabled people entitled to special conditions when buying a vehicle, but who are not able to drive. It points out the coherence of a systematic integrative and legal interpretation of CTN article 111 of the Federal Constitution and ordinary laws, as well as the coherence of the Courts when solving such issues. The in loco research shows that companies do not accept to exempt customers from taxes when it is not the disabled person him/herself who will drive the car. On the other hand, when a systematic analysis was conducted, we could identify decisions that favor such rights even when the disabled person is not able to drive. Finally, the straight parallel of the basic rights indicates the change of responsibility for the acquisition process to the supplier and the State action, enabling and even rewarding resolutions like those as a solution to the analyzed problem.

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Author Biography

Soraya Regina Gasparetto Lunardi, Universidade de Marília

Doutora em Direito Constitucional pela Pontifícia Universidade Católica de São Paulo, Pós-Doutora pela Universidade de Athenas - Grécia. Coordenadora do Mestrado da Universidade de Marília, onde também é Professora e Pesquisadora.

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Published

2008-12-15

How to Cite

Lunardi, S. R. G. (2008). Economic aspects of the right human tax benefits for disabled people. Scientia Iuris, 12, 199–215. https://doi.org/10.5433/2178-8189.2008v12n0p199

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Issue

Vol. 12 (2008)

Section

Artigos

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