The IN SRF n. 1.769/2017 and the exemption of the IPI in the acquisition of vehicles for the disabled

Abstract

This article has the scope to demonstrate the illegality of the restriction to the use of the IPI exemption in the acquisition of vehicles by the disabled through financial leasing, established by art. 1st, § 1, III, of IN SRF n. 1.769/2017 and validated by the jurisprudence of the CARF, recently through Judgment n. 3402-004.691. For this, an analysis of precedents of the STJ and STF will be done, in order to demonstrate the legal treatment given to the lessee, as well as the valuations made by these courts when deciding cases that involve the conflict between the effectiveness of affirmative actions through tax instruments and protection of the Treasury.