WAIVER OF THE ADMINISTRATIVE REQUIREMENT FOR INCOME TAX EXEMPTION DUE TO SERIOUS ILLNESS: ANALYSIS OF THE BRAZILIAN SUPREME COURT DECISION

Abstract

This article analyzes the decision of the Brazilian Supreme Federal Court (STF) in Theme 1,373, which reaffirmed that a prior administrative application is not required to grant income tax exemption to individuals with serious illnesses. The research problem addresses the legal uncertainty caused by the historical requirement of such an application, despite consistent jurisprudence waiving this obligation. Utilizing a qualitative methodology, the study is based on a thorough bibliographic review and jurisprudential analysis to investigate the legal nature of the exemption and the grounds for the prior application requirement. The STF ruling represents a significant advancement in protecting fundamental rights by facilitating access to tax benefits for seriously ill taxpayers. However, it also underscores the need to improve legal certainty within the tax system. This study contributes to the academic discussion on tax law effectiveness and the interpretation of administrative procedures related to disease-based tax exemptions.