A 8\u00aa Turma do Tribunal Regional Federal da 1\u00aa Regi\u00e3o (TRF1) determinou a isen\u00e7\u00e3o do imposto de renda sobre os proventos recebidos por um aposentado acometido por neoplasia maligna. A decis\u00e3o manteve a senten\u00e7a do Ju\u00edzo da 16\u00aa Vara da Se\u00e7\u00e3o Judici\u00e1ria do Distrito Federal (SJDF).<\/p>\n\n\n\n
Na apela\u00e7\u00e3o ao Tribunal, a Uni\u00e3o alegou que o autor n\u00e3o tem direito \u00e0 isen\u00e7\u00e3o do imposto uma vez que n\u00e3o \u00e9 portador de doen\u00e7a especificada na Lei n\u00ba 7.713\/1988, art. 6\u00ba\/XIV, conforme consta no laudo pericial.<\/p>\n\n\n\n
Ao analisar o caso, o relator, desembargador federal Nov\u00e9ly Vilanova, destacou que, mesmo tendo a Junta M\u00e9dica Oficial conclu\u00eddo que o impetrante n\u00e3o \u00e9 portador de doen\u00e7a especificada na al\u00ednea \u201cb\u201d do inciso II do art. 35 do Regulamento do Imposto Sobre a Renda e Proventos de Qualquer Natureza, aprovado pelo Decreto n. 9.580, de 22\/11\/2018, os exames laboratoriais e o relat\u00f3rio m\u00e9dico comprovam o diagn\u00f3stico de neoplasia maligna (carcinoma basocelular) a que foi acometido.<\/p>\n\n\n\n
O magistrado destacou ainda que \u201c\u00e9 desnecess\u00e1ria a apresenta\u00e7\u00e3o de laudo m\u00e9dico oficial para o reconhecimento judicial da isen\u00e7\u00e3o do imposto de renda, desde que o magistrado entenda suficientemente demonstrada a doen\u00e7a grave por outros meios de prova\u201d.<\/p>\n\n\n\n
Com isso, o Colegiado, por unanimidade, negou provimento \u00e0 apela\u00e7\u00e3o da Uni\u00e3o, nos termos do voto do relator.<\/p>\n\n\n\n
Processo: 1045794-46.2020.4.01.3400<\/p>\n\n\n\n
TRF1 07.01.2022<\/p>\n","protected":false},"excerpt":{"rendered":"
\u201c\u00e9 desnecess\u00e1ria a apresenta\u00e7\u00e3o de laudo m\u00e9dico oficial para o reconhecimento judicial da isen\u00e7\u00e3o do imposto de renda, desde que o magistrado entenda suficientemente demonstrada a doen\u00e7a grave por outros meios de prova\u201d<\/p>\n","protected":false},"author":1,"featured_media":1937,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[11,28],"tags":[1521,87,1362,1522,1520,1513],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/pexels-photo-48604.jpeg?fit=1880%2C1200&ssl=1","featured_image_urls":{"full":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/pexels-photo-48604.jpeg?fit=1880%2C1200&ssl=1",1880,1200,false],"thumbnail":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/pexels-photo-48604.jpeg?resize=150%2C150&ssl=1",150,150,true],"medium":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/pexels-photo-48604.jpeg?fit=300%2C191&ssl=1",300,191,true],"medium_large":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/pexels-photo-48604.jpeg?fit=640%2C408&ssl=1",640,408,true],"large":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/pexels-photo-48604.jpeg?fit=640%2C409&ssl=1",640,409,true],"1536x1536":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/pexels-photo-48604.jpeg?fit=1536%2C980&ssl=1",1536,980,true],"2048x2048":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/pexels-photo-48604.jpeg?fit=1880%2C1200&ssl=1",1880,1200,true],"covernews-slider-full":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/pexels-photo-48604.jpeg?resize=1077%2C715&ssl=1",1077,715,true],"covernews-slider-center":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/pexels-photo-48604.jpeg?resize=522%2C500&ssl=1",522,500,true],"covernews-featured":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/pexels-photo-48604.jpeg?fit=1024%2C654&ssl=1",1024,654,true],"covernews-medium":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/pexels-photo-48604.jpeg?resize=540%2C285&ssl=1",540,285,true],"covernews-medium-square":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/pexels-photo-48604.jpeg?resize=375%2C250&ssl=1",375,250,true]},"author_info":{"display_name":"bfsadvocacia","author_link":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/author\/bfsadvocacia\/"},"category_info":"advogado sp<\/a> atualidades jur\u00eddicas<\/a>","tag_info":"atualidades jur\u00eddicas","comment_count":"0","amp_enabled":true,"_links":{"self":[{"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1936"}],"collection":[{"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=1936"}],"version-history":[{"count":1,"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1936\/revisions"}],"predecessor-version":[{"id":1938,"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1936\/revisions\/1938"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/media\/1937"}],"wp:attachment":[{"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=1936"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=1936"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=1936"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}