Our partner Tatiana Del Giudice Cappa Chiaradia collaborated with JOTA’s article on the fact that people with disabilities (PcDs) have started filing lawsuits in the São Paulo courts to recover their exemption from the Property Tax on Motor Vehicles (IPVA), after losing the benefit due to the escalating prices of automobiles in recent years.

According to the article, there is an understanding in the Federal Supreme Court (STF) that the analysis of cases on tax immunity (protection to taxpayers defined by the Constitution) should be done in an extensive manner. This is not the case with exemption (dispensation established by lower rules), which requires a restrictive reading.

For Tatiana, when analyzing a specific case, the judge has all the principles and legal framework to make his decision. According to the tax specialist, it is not that the person bought a better car or made more money. On the contrary. Therefore, the principles of proportionality and reasonableness should be considered, since PcDs were affected by market issues, inflation and pandemic.

Check out the full article: https://lnkd.in/duvjpKvY