{"id":11414,"date":"2022-01-08T11:20:44","date_gmt":"2022-01-08T13:20:44","guid":{"rendered":"http:\/\/www.rauschmainenti.adv.br\/esc\/?p=11414"},"modified":"2022-01-08T11:20:44","modified_gmt":"2022-01-08T13:20:44","slug":"trf1-concede-isencao-do-imposto-de-renda-por-doenca-nao-capitulada-na-lei-n-7713-1988","status":"publish","type":"post","link":"https:\/\/www.rauschmainenti.adv.br\/esc\/trf1-concede-isencao-do-imposto-de-renda-por-doenca-nao-capitulada-na-lei-n-7713-1988\/","title":{"rendered":"TRF1 CONCEDE ISEN\u00c7\u00c3O DO IMPOSTO DE RENDA POR DOEN\u00c7A N\u00c3O CAPITULADA NA LEI N. 7713\/1988"},"content":{"rendered":"<div class=\"cxmmr5t8 oygrvhab hcukyx3x c1et5uql o9v6fnle ii04i59q\">\n<div dir=\"auto\"><a href=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/01\/boa-noticia-doen\u00e7a-grave.jpg\" data-rel=\"lightbox-image-0\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-11415 alignleft\" src=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/01\/boa-noticia-doen\u00e7a-grave-200x300.jpg\" alt=\"\" width=\"334\" height=\"501\" srcset=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/01\/boa-noticia-doen\u00e7a-grave-200x300.jpg 200w, https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/01\/boa-noticia-doen\u00e7a-grave.jpg 526w\" sizes=\"auto, (max-width: 334px) 100vw, 334px\" \/><\/a><strong>Esta decis\u00e3o \u00e9 IMPORTANT\u00cdSSIMA, pois retira da Lei n. 7713\/1988 a ideia de que somente as doen\u00e7as nela capituladas geram isen\u00e7\u00e3o do IR. <\/strong><\/div>\n<div dir=\"auto\"><\/div>\n<div dir=\"auto\">A decis\u00e3o aplica a isonomia, al\u00e9m de evidenciar uma interpreta\u00e7\u00e3o teol\u00f3gica da referida Lei.<\/div>\n<div dir=\"auto\"><\/div>\n<div dir=\"auto\">Louv\u00e1vel decis\u00e3o da 8a Turma do TRF1 e vai ao encontro do que sempre afirmei: a Lei n. 7713\/1988 n\u00e3o poderia ser interpretada de forma restrita e literal, ainda que se tratando de isen\u00e7\u00e3o (art. 111, CTN), mas sim, buscando-se as finalidades dessa dispensa legal do pagamento do IR para pessoas acometidas de toda e quaisquer doen\u00e7as graves. Veja-se:<\/div>\n<div dir=\"auto\"><\/div>\n<\/div>\n<div class=\"cxmmr5t8 oygrvhab hcukyx3x c1et5uql o9v6fnle ii04i59q\">\n<div dir=\"auto\">&#8220;A 8\u00aa Turma TRF1 determinou a isen\u00e7\u00e3o do imposto de renda sobre os proventos recebidos por um aposentado acometido por neoplasia maligna. A decis\u00e3o manteve a senten\u00e7a do Ju\u00edzo da 16\u00aa Vara da Se\u00e7\u00e3o Judici\u00e1ria do Distrito Federal.<\/div>\n<div dir=\"auto\"><\/div>\n<\/div>\n<div class=\"cxmmr5t8 oygrvhab hcukyx3x c1et5uql o9v6fnle ii04i59q\">\n<div dir=\"auto\">Na apela\u00e7\u00e3o ao Tribunal, a Uni\u00e3o alegou que o autor n\u00e3o tem direito \u00e0 isen\u00e7\u00e3o do imposto uma vez que n\u00e3o \u00e9 portador de doen\u00e7a especificada na Lei n\u00ba 7.713\/1988, art. 6\u00ba\/XIV, conforme consta no laudo pericial.<\/div>\n<div dir=\"auto\"><\/div>\n<\/div>\n<div class=\"cxmmr5t8 oygrvhab hcukyx3x c1et5uql o9v6fnle ii04i59q\">\n<div dir=\"auto\">Ao analisar o caso, o relator, desembargador federal Nov\u00e9ly Vilanova, destacou que, mesmo tendo a Junta M\u00e9dica Oficial conclu\u00eddo que o impetrante n\u00e3o \u00e9 portador de doen\u00e7a especificada na al\u00ednea \u201cb\u201d do inciso II do art. 35 do Regulamento do Imposto Sobre a Renda e Proventos de Qualquer Natureza, aprovado pelo Decreto n. 9.580, de 22\/11\/2018, os exames laboratoriais e o relat\u00f3rio m\u00e9dico comprovam o diagn\u00f3stico de neoplasia maligna (carcinoma basocelular) a que foi acometido.<\/div>\n<div dir=\"auto\"><\/div>\n<\/div>\n<div class=\"cxmmr5t8 oygrvhab hcukyx3x c1et5uql o9v6fnle ii04i59q\">\n<div dir=\"auto\">O magistrado destacou ainda que \u201c\u00e9 desnecess\u00e1ria a apresenta\u00e7\u00e3o de laudo m\u00e9dico oficial para o reconhecimento judicial da isen\u00e7\u00e3o do imposto de renda, desde que o magistrado entenda suficientemente demonstrada a doen\u00e7a grave por outros meios de prova\u201d.<\/div>\n<div dir=\"auto\"><\/div>\n<\/div>\n<div class=\"cxmmr5t8 oygrvhab hcukyx3x c1et5uql o9v6fnle ii04i59q\">\n<div dir=\"auto\">Com isso, o Colegiado, por unanimidade, negou provimento \u00e0 apela\u00e7\u00e3o da Uni\u00e3o, nos termos do voto do relator.<\/div>\n<div dir=\"auto\"><\/div>\n<\/div>\n<div class=\"cxmmr5t8 oygrvhab hcukyx3x c1et5uql o9v6fnle ii04i59q\">\n<div dir=\"auto\">Processo: 1045794-46.2020.4.01.3400. J. 06\/12\/202&#8243;<\/div>\n<div dir=\"auto\">FONTE: TRF1<\/div>\n<div dir=\"auto\"><\/div>\n<\/div>\n<div class=\"cxmmr5t8 oygrvhab hcukyx3x c1et5uql o9v6fnle ii04i59q\">\n<div dir=\"auto\">Fale conosco e saiba mais.<\/div>\n<\/div>\n<div class=\"cxmmr5t8 oygrvhab hcukyx3x c1et5uql o9v6fnle ii04i59q\">\n<div dir=\"auto\"><a class=\"oajrlxb2 g5ia77u1 qu0x051f esr5mh6w e9989ue4 r7d6kgcz rq0escxv nhd2j8a9 nc684nl6 p7hjln8o kvgmc6g5 cxmmr5t8 oygrvhab hcukyx3x jb3vyjys rz4wbd8a qt6c0cv9 a8nywdso i1ao9s8h esuyzwwr f1sip0of lzcic4wl gpro0wi8 py34i1dx\" tabindex=\"0\" role=\"link\" href=\"https:\/\/l.facebook.com\/l.php?u=http%3A%2F%2Fwww.mainentitributos.com.br%2F%3Ffbclid%3DIwAR0DCHk_FZ2vEg4ZCWh7sL5fu5KwcVDrmSzA_v8n_h4oDe5UnCIj9eVNF4g&amp;h=AT18J7DMI51WkIR1qNUsLzJ9Ewq6Yvsf87fq7ttqGy88wpev8zhgsAWHOn8zk9rc6FvtjdC4EENNGH3V5sMsgFvfignglwUNltsNdrMoxmG9EEUUcLl-w9q_b1KdexIg1mYaQckwSJ8hgRH289NW&amp;__tn__=-UK-R&amp;c[0]=AT3C-noUl9t8o6yXlVkzHHiKPvsYGkGG6z8dYeQo6m6SWG7vkpKIGcmAH8EIdHFDVnhCnHGG-6LImDUxCas5d13XzeCcF8P0LArcIUnwoOTQWjiIH7EwwHwneGTZBqVsdEYIL2GMWxoN3TvBiHm6t0_T\" target=\"_blank\" rel=\"nofollow noopener\">www.mainentitributos.com.br<\/a><\/div>\n<div dir=\"auto\">31 997755450<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Esta decis\u00e3o \u00e9 IMPORTANT\u00cdSSIMA, pois retira da Lei n. 7713\/1988 a ideia de que somente as doen\u00e7as nela capituladas geram isen\u00e7\u00e3o do IR. A decis\u00e3o aplica a isonomia, al\u00e9m de evidenciar uma interpreta\u00e7\u00e3o teol\u00f3gica da referida Lei. Louv\u00e1vel decis\u00e3o da 8a Turma do TRF1 e vai ao encontro do que sempre afirmei: a Lei n. [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[2,272,291],"tags":[],"class_list":["post-11414","post","type-post","status-publish","format-standard","hentry","category-artigo","category-direito-tributario","category-imposto-de-renda"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TRF1 CONCEDE ISEN\u00c7\u00c3O DO IMPOSTO DE RENDA POR DOEN\u00c7A N\u00c3O CAPITULADA NA LEI N. 7713\/1988 &#8211; Mainenti Tributos<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.rauschmainenti.adv.br\/esc\/trf1-concede-isencao-do-imposto-de-renda-por-doenca-nao-capitulada-na-lei-n-7713-1988\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TRF1 CONCEDE ISEN\u00c7\u00c3O DO IMPOSTO DE RENDA POR DOEN\u00c7A N\u00c3O CAPITULADA NA LEI N. 7713\/1988 &#8211; Mainenti Tributos\" \/>\n<meta property=\"og:description\" content=\"Esta decis\u00e3o \u00e9 IMPORTANT\u00cdSSIMA, pois retira da Lei n. 7713\/1988 a ideia de que somente as doen\u00e7as nela capituladas geram isen\u00e7\u00e3o do IR. A decis\u00e3o aplica a isonomia, al\u00e9m de evidenciar uma interpreta\u00e7\u00e3o teol\u00f3gica da referida Lei. Louv\u00e1vel decis\u00e3o da 8a Turma do TRF1 e vai ao encontro do que sempre afirmei: a Lei n. 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