A interpretação da isenção tributária sob o prisma dos direitos fundamentais: a questão das pessoas com deficiência

Abstract

This research is confined to investigating the issue concerning the interpretation of tax exemption from the perspective of fundamental rights, with regard to persons with disabilities. In this vein, seeking shall be limited, as theoretical orientation, the admission of duty of the State to promote the social inclusion of the segment in question and the possibility to do so through tax rules. As a method, the approach draws on literature and legislation in order to understand the rules and principles that should guide the referral of the matter in the light of fundamental rights. As a hypothesis to be tested in the course of argument, the compatibility of Article 111 of CTN with the tax constitutional principles, notably the equality, without neglecting the rationality and intersubjective control criteria that would have the power to eventually lead an interpretation (supposedly) against legem and also without forgetting the principle of legal certainty, vector that guides the understanding of the said device for much of the doctrine.