IGUALDADE TRIBUTÁRIA SUBSTANTIVA

Um direito fundamental incompatível com a taxatividade do inciso XIV, art. 6º, da Lei n. 7.713/1988.

Abstract

The scientific article proposes reflections on the need for equal and equitable constitutional treatment for taxpayers who are in a situation equivalent to those described in section XIV, art. 6th, of Law No. 7,713/88, which ensures exemption from income tax in cases of diagnosis of a serious illness. The study highlights the concrete analysis of the arguments in the paradigm judgments for the taxation of section XIV, art. 6th, of Law No. 7,713/88, as well as the lack of valuation for the purposes intended by the tax exemption. It concludes that there is a need for more mature discussions and the current jurisprudence to evolve, enabling the recognition of tax exemption for taxpayers diagnosed with a serious illness, even if not described in the initial list of the law, but a proven situation of equivalence, as provided for in art. 150, II, of CF/88.