A 8\u00aa Turma do Tribunal Regional Federal da 1\u00aa Regi\u00e3o (TRF1) reconheceu o direto de um militar, reformado por possuir cegueira unilateral, de isen\u00e7\u00e3o do imposto de renda sobre seus proventos.<\/p>\n\n\n\n
Na 1\u00aa Inst\u00e2ncia, al\u00e9m da isen\u00e7\u00e3o do imposto de renda, o autor havia garantindo tamb\u00e9m, o direito a indeniza\u00e7\u00e3o por danos morais no valor de R$ 10 mil, uma vez que o pedido de isen\u00e7\u00e3o foi negado Administrativamente.<\/p>\n\n\n\n
Ao analisar o caso, o relator, desembargador federal Nov\u00e9ly Vilanova, destacou que o militar reformado realmente faz jus ao benef\u00edcio de isen\u00e7\u00e3o uma vez que o parecer da Junta Regular de Sa\u00fade do Comando da Aeron\u00e1utica, constante nos autos, atestam que \u201co autor \u00e9 portador de cegueira monocular. Outros exames e laudos m\u00e9dicos particulares confirmam o diagn\u00f3stico\u201d.<\/p>\n\n\n\n
Quanto aos danos morais, o magistrado entendeu que n\u00e3o configura ato il\u00edcito gerador de indeniza\u00e7\u00e3o o indeferimento administrativo da isen\u00e7\u00e3o do tributo sob o fundamento de que os exames apresentados no momento n\u00e3o configuraram doen\u00e7a especificada em lei. \u201cComo visto precedentemente, a lei prev\u00ea a isen\u00e7\u00e3o no caso de cegueira. Por causa do princ\u00edpio constitucional da legalidade, a Administra\u00e7\u00e3o n\u00e3o podia deferir o benef\u00edcio com fundamento em vis\u00e3o monocular, ainda que anteriormente comprovada\u201d.<\/p>\n\n\n\n
Segundo o desembargador federal, somente a partir da vig\u00eancia da Lei 14.126 de 22\/03\/2021 \u00e9 que essa doen\u00e7a (cegueira unilateral) foi classificada para todos os efeitos legais.<\/p>\n\n\n\n
A decis\u00e3o do Colegiado foi un\u00e2nime, acompanhando o voto do relator.<\/p>\n\n\n\n
Processo 1016272-26.2019.4.01.3200<\/p>\n\n\n\n
Data de julgamento: 08\/11\/2021<\/p>\n\n\n\n
TRF1 23.11.2021<\/p>\n","protected":false},"excerpt":{"rendered":"
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