Aplicação da isenção de IPVA para pessoas com visão monocular

Abstract

In Paraíba, the monocular vision was considered a cause for exemption from Vehicle Property Tax (IPVA) It follows from the Law nº 9899/12 in a harmonious reading with Law nº 11,001 / 17. However, State Decree nº 37,814 / 17 provided that the monocular vision would no longer eliminates personal exemptions for tax on motor vehicle ownership. The purpose of this work is to analyze the (IL) legality and (UN) constitutionality of the said decree. This objective will be reached from an exploratory and bibliographic research seeking familiarization with important concepts for understanding the subject of IPVA exemption for monocular blind people, such as principles, among other tax terms, in addition to evidence, through the search for legal devices and jurisprudential. It refers to basic research, aiming at the expansion of knowledge through a qualitative and deductive approach to achieve these purposes, as well as descriptive, describing important concepts on the subject exposed in this work. Exemption as an important instrument for achieving tax equality needs to be guaranteed regardless of entry into the judicial environment, as this causes costs and time that hinder the rights of people with disabilities, in addition to generally obtaining a preliminary injunction, without legal certainty, as a result of an unconstitutional and illegal decree, which escapes its functions of merely regulating what is in the law.