A isenção de ICMS e IPVA no Ceará para pessoas com deficiência que adquirem veículos automotores a serem conduzidos por outrem em seu favor sob a ótica dos direitos fundamentais

Abstract

This research project seeks to defend the right to ICMS and IPVA exemption in the purchase of vehicles by individuals that, due to autism or other factors such as physical, visual or mental disabilities, are unable to drive even specially adapted cars. The project will analyze and discuss the recent legislative change that has extended the benefit to cases where a third party drives the vehicle for a person with disabilities, under constitutional principles, under the jurisdiction of the state of Ceará. In order to reach that goal, it is first necessary to complete a preliminary study about tributary issues, specifically, taxes, followed by an examination of ICMS and IPVA via the “Regra-matriz de Incidência Tributária.” Finally, the project will analyze new legislation pertaining to the exemption of ICMS (ICMS Accord number 38, March 30, 2012), which came into effect in January of 2013, and of IPVA (Ceará State Decree number 30,822, January 30, 2012), which was implemented on January 31, 2012. The objective of this project is to justify the stance of current legislators in relation to the constitutional principles of human dignity, equality, proportionality, and reasonability, with the additional goal of reducing difficulties faced by people with disabilities, attenuating their lack of opportunities, and allowing them to compete equally and be productive in relation to other citizens.