OAB questiona dispositivo que exclui do rol de dependentes no IR deficiente com emprego

on: setembro 02, 2016In: Notícia

O Conselho Federal da Ordem dos Advogados do Brasil (OAB) ajuizou Ação Direta de Inconstitucionalidade (ADI 5583), no Supremo Tribunal Federal (STF), para questionar dispositivo da Lei 9.250/1995, que, ao prever relação de dependentes para fins de dedução do imposto de renda, não incluiu as pessoas com deficiência que exercem atividade laborativa. O caso está sob relatoria do ministro Marco Aurélio.

O artigo 35, incisos III e V, da Lei 9.250/1995 prevê que são considerados dependentes, para fins de imposto de renda, filhos e enteados até 21 anos, ou de qualquer idade quando incapacitado física ou mentalmente para o trabalho; e o irmão, neto ou bisneto, sem arrimo dos pais, até 21 anos, desde que o contribuinte detenha a guarda judicial, ou de qualquer idade quando incapacitado física ou mentalmente para o trabalho. A OAB entende que a norma afasta da qualidade de dependente a pessoa com deficiência que exerce atividade laborativa ou possui capacidade para o trabalho, o que, não necessariamente, implica sua independência financeira, tendo em vista que, muitas vezes, essas pessoas permanecem recebendo auxílio dos pais e/ou familiares.

A entidade sustenta que a norma questionada ofende o princípio da dignidade da pessoa humana (artigo 1º inciso III, da Constituição Federal), o direito ao trabalho (artigo 6º) e à inclusão das pessoas com deficiência em sociedade (artigo 24, inciso XIV). Por isso, pede que o STF confira à norma interpretação conforme a Constituição para que se exclua a distinção feita entre pessoas com deficiência capacitadas e incapacitadas para o trabalho.

Rito abreviado

O ministro Marco Aurélio determinou a aplicação ao caso do rito abreviado previsto no artigo 12 da Lei 9.868/1999, a fim de que a ADI seja julgada pelo Plenário do STF diretamente no mérito, sem prévia análise do pedido de liminar. Ele requisitou informações à Presidência da República e ao Congresso Nacional e, em seguida, a manifestação do advogado-geral das União e do procurador-geral da República.

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Link : OAB questiona dispositivo que exclui do rol de dependentes no IR deficiente com emprego

Fonte: STF

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