Income Tax Exemption on Private Pension Withdrawals Made by People with a Serious Illness

Authors

  • Thiago Duca Amoni CARF

DOI:

https://doi.org/10.46801/2595-6280.55.13.2023.2379

Keywords:

BEPS, tax, income, exemption, serious illness, supplementary pension

Abstract

This article intends, from the conceptualization of the word “income” in the Brazilian legal system, to verify the hypothesis of exemption from the tax on this amount in relation to the amounts arising from the redemption of contributions to Private Pension, and to Individual Programmed Retirement Funds earned by people with serious illnesses, based on recent decisions handed down by the Carf.

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Published

2023-12-09

How to Cite

Amoni, T. D. (2023). Income Tax Exemption on Private Pension Withdrawals Made by People with a Serious Illness. Revista Direito Tributário Atual, (55), 348–363. https://doi.org/10.46801/2595-6280.55.13.2023.2379

Issue

No. 55 (2023)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2023 Thiago Duca Amoni

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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