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[POLITICS] · Brazil · 41 sources

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Brazil Supreme Court restores tax exemption for disabled car buyers

On 3 August 2026 the Supreme Federal Court (STF) unanimously struck down the portion of Complementary Law 214/2025 that limited the zero‑rate IBS and CBS tax exemption for vehicle purchases to only people with moderate or severe disabilities, excluding those with mild disabilities and autism level 1. The ruling arose from ADIs 7779 and 7790 filed by the Instituto Nacional de Direitos da Pessoa com Deficiência Oceano Azul and the Associação Nacional de Apoio às Pessoas com Deficiência (ANAPCD). Relator Minister Alexandre de Moraes declared the restriction unconstitutional, stating, “Eu entendo que essa definição de exclusão total, seja de pessoas com deficiência leve, seja pessoas com Transtorno do Espectro Autista nível 1, é inconstitucional.” All other ministers joined the vote. The decision restores eligibility for all persons with disability and for autistic individuals at level 1, subject to the usual documentation requirements, and is expected to benefit thousands of families without harming the automotive market.

Entities

Alexandre de Moraes · Associação Nacional de Apoio às Pessoas com Deficiência (ANAPCD) · Brazil · Complementary Law 214/2025 · Cristiano Zanin · Edson Fachin · Flávio Dino · Instituto Nacional de Direitos da Pessoa com Deficiência Oceano Azul · Supreme Federal Court (STF) · Supreme Federal Court (STF) of Brazil

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about 1 month ago
A conta de padaria do STF [www.estadao.com.br]
about 1 month ago