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Official medical report to recognize a serious illness, as long as other means of proof are provided to support the judicial cognition. The second summary removes the requirements of contemporaneity of symptoms or recurrence of the disease. These are very common objections in disputes over this form of income tax exemption, not only for Alzheimer's patients, but in various similar processes. There is, however, a contrary position in jurisprudence in favor of taxpayers. Another preliminary issue frequently alleged by the Public Treasury in these disputes is the need for a prior administrative request to establish the interest to act necessary to file the action.
In this sense, although in many cases it is more convenient to take the administrative route first, avoiding a long, expensive and bureaucratic judicial process, the dominant jurisprudence also rejects the objection of public entities. According to the Civil Appeal Ruling and Special Appeal . In TRF-1, the Civil Appeal Decision deserves EX Mobile Phone Numbers attention in the same sense. An issue that was resolved more recently is the applicability of the exemption to those with a serious illness who are on active duty. After some controversy on the matter, the STJ affected special appeals under Repetitive Theme nº 1,037 of the Court.
In this joint judgment, the following binding thesis was established: "The exemption from income tax provided for in item of work activity." According to the vote of the rapporteur, Minister Og Fernandes, therefore, the legal text "indicates clearly, and even repetitively, that the intention was to exempt the benefits received by retirees, and not by active workers, who at no time were mentioned" . The demand does not, therefore, apply to active workers and should be restricted to retirements and retirements of inactive workers. On another note, a more favorable interpretation for the plaintiffs is in relation to earnings arising from private pensions.
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發表於 2024-3-14 18:58:57