Imunidades e isenções: os direitos dos portadores de doenças graves perante a legislação tributária vigente

Abstract

The theme of this work covers the exemption and immunity institutes in Tax Law, issues to be discussed, at first, in a broad and general way, in order to clarify and distinguish the application of each institute, adjusting and delimiting concepts. During the course of the work, we will reach the main object of the present study, which is the condition of patients with serious diseases in the face of the currently tax legislation in force - addressing tax benefits and exemptions as well as specific situations and immunities. This study will bring the positioning of several authors, among which we can mention Regina Helena Costa, Ives Gandra da Silva Martins, Paulo de Barros Carvalho and Hugo de Brito Machado. The case law, where applicable, will be collated to this study to make this work more complete and, most importantly, in line with the understanding of our courts. After all the steps, we will have fulfilled the object of the study, with the due analysis and discussion of the proposed theme