AS ISENÇÕES TRIBUTÁRIAS SOBRE AUTOMÓVEIS PARA PESSOAS COM DEFICIÊNCIA.

Abstract

This work has the objective to demonstrate the uneven shape of public officials and legislating power treat persons with disabilities, within that same group of individuals when restrict the granting of tax exemption on motor vehicles to certain categories of disability over others, not fulfilling the role of promoting social inclusion. During the work will be studied: the categories of physical, visual, hearing, mental and intellectual disabilities and autism; the taxes applicable to the acquisition, financing and ownership of motor vehicles; and the exemption rules of these taxes for persons with disabilities. Indeed, the data collected on the amount requirements and exemptions of the aforementioned taxes have been granted by the Treasury will be analyzed, in the jurisdiction of the State of Goiás. Furthermore, will be addressing this unequal treatment on the aspect of constitutional norms and principles of human dignity, equality and tax equality, and present the position of the courts.