Da garantia a supressão de direitos: mudanças ocorridas nas regras tributárias para aquisição de veículos por pessoa com deficiência

Abstract

This study aims to analyze the effectiveness, over time, of the public policy that seeks to guarantee the right to mobility of Persons with Disabilities, through the exemption of federal taxes on Industrialized Products (IPI) and on Financial Operations (IOF), as well as , from the states, in particular, from Paraíba, on the Circulation of Goods and Services (ICMS) and on the Ownership of Motor Vehicles (IPVA), in the acquisition of motor vehicles. To this end, the related tax laws, their characteristics, requirements and modifications were studied, establishing a comparison between the concepts of disability and the assessment model provided for in the exemption rules in view of the Statute of Persons with Disabilities (SPwD) and the constitutional principles of equality and nondiscrimination. Furthermore, changes occurred in the automobile market were investigated, considering the values of the established ceilings for granting benefits. Thus, after careful analysis, it was evident that the lack of adequacy in relation to the SPwD and the updating of the ICMS ceiling amount, led to the suppression of rights previously guaranteed to PwD. It was conclude by the need to update the legislation and make it compatible with the Statute. It’s a multidisciplinary and exploratory research, with a deductive approach method and indirect documentation analysis, that is, bibliographic and documentary research.