CONSTITUTIONAL AMENDMENTS
CONSTITUTIONAL AMENDMENT No. 1, 1992
Provides for the remuneration of State Deputies and City Councilmen.
The Directing Boards of the Chamber of Deputies and of the Federal Senate, under the terms of paragraph 3 of article 60, of the Federal Constitution. promulgate the following Amendment to the constitutional text:
Article 1. Paragraph 2 of article 27 of the Constitution shall henceforth be in force with the following wording:
"Article 27 ………………………………………………………………………
Paragraph 2 – The remuneration of the State Deputies shall be established in each legislative term, for the subsequent one, by the Legislative Assembly, as provided by articles 150, II, 153, III, and 153, paragraph 2, I, in the proportion of seventy-five percent, at most, of the remuneration established, in legal tender, for the Federal Deputies. ………………………………………………………………………………………"
Article 2. The following items VI and VII are added to article 29 of the Constitution. the subsequent ones being renumbered:
"Article 29 ………………………………………………………………………
VI – the remuneration of the City Councilmen shall correspond, at the most, to seventy-five percent of the remuneration established, in legal tender, for the State Deputies, except for the provisions of article 37, XI:
VII – the total expenditure with the remuneration of the City Councilmen may not exceed the amount of five percent of the revenue of the Municipality; ……………………………………………………………………………………………"
Article 3. This Constitutional Amendment shall come into force on the date of its publication.
Brasília, March 31, 1992
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Deputy Ibsen Pinheiro, President – Deputy Waldir Pires, Second Vice-President – Deputy Cunha Bueno, Third Secretary – Deputy Max Rosenmann, Fourth Secretary.
THE DlRECTlNG BOARD OF THE FEDERAL SENATE: Senator Mauro Benevides, President – Senator, Alexandre Costa, First Vice-President – Senator Carlos De ‘Carli, Second Vice-President – Senator Dirceu Carneiro, First Secretary – Senator Márcio Lacerda, Second Secretary – Senator Iram Saraiva, Fourth Secretary.
Official Journal, April 6, 1992.
ORIGINAL WORDING
Article 27: "Paragraph 2 – The remuneration of the State Deputies shall be established in each legislative term, for the subsequent one, by the Legislative Assembly, as provided in articles 150, III, and 153, paragraph 2, I."
Article 29: VI to VII: original numbering of items VIII to XIV.
CONSTITUTIONAL AMENDMENT No. 2, 1992
Provides for the plebiscite set forth in article 2 of the Temporary Constitutional Provisions Act.
The Directing Boards of the Chamber of Deputies and of the Federal Senate, under the terms of paragraph 3 of article 60, of the Federal Constitution. promulgate the following Amendment to the constitutional text:
Sole article. The plebiscite mentioned in article 2 of the Temporary Constitutional Provisions Act shall be held on April 21, 1993.
Paragraph I – The form and system of government defined by the plebiscite shall become effective on January 1, 1995.
Paragraph 2 – The law may provide for the holding of the plebiscite, including provisions for the free divulgation, free of charge, of the forms and systems of government, through public utility mass communication vehicles, equal allotment of time and parity of scheduling being ensured.
Paragraph 3 – The rule set forth in the preceding paragraph does not preclude the competence of the Superior Electoral Court to issue instructions necessary to the holding of the plebiscite.
Brasília, August 25,1992.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Deputy Ibsen Pinheiro, President – President-Deputy Genésio Bernardino, First Vice-President – Deputy Waldir Pires, Second Vice-President – Deputy Inocêncio Oliveira, First Secretary – Deputy Etevaldo Nogueira, Second Secretary – Deputy Cunha Bueno, Third Secretary – Deputy Max Rosenmann, Fourth Secretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: Senator Mauro Benevides, President – Senator Alexandre Costa, First Vice-President – Senator Carlos De’ Carli, Second Vice-President – Senator Dirceu Carneiro, First Secretary – Senator Márcio Lacerda, Second Secretary – Senator Rachid Saldánha Derzi, Third Secretary – Senator Iram Saraiva, Fourth Secretary.
Official Journal, September 1, 1992.
CONSTITUTIONAL AMENDMENT No. 3, 1993
The Directing Boards of the Chamber of Deputies and of the Federal Senate, under the terms of paragraph 3 of article 60. of the Federal Constitution, promulgate the following Amendment to the constitutional text:
Article l. The provisions of the Federal Constitution enumerated below shall henceforth be in force with the following alterations:
"Article 40…………………………………………………………………………………..
Paragraph 6 – The retirement and pension benefits of the federal civil servants shall be financed by resources originating from the Union and from the contributions of the civil servants, under the terms of the law."
"Article 42………………………………………………………………
Paragraph 10 – The provisions in article 40, paragraphs 4, 5, and 6 apply to the servicemen referred to in this article and to their pensioners.
………………………………………………………………………………."
"Article 102……………………………………………………………. I -…………………………………………………………………………. a) direct actions of unconstitutionality of a federal or state law or normative act, and declaratory actions of constitutionality of a federal law or normative act; ………………………………………………………………………………
Paragraph 1 – A claim of non-compliance with a fundamental precept deriving from this Constitution shall be examined by the Supreme Federal Court, under the terms of the law.
Paragraph 2 – Final decisions on merits, pronounced by the Supreme Federal Court, in declaratory actions of constitutionality of a federal law or normative act, shall have force against all, as well as a binding effect, as regards the other bodies of the Judicial Power, as well as the Executive Power."
"Article 103………………………………………………………….. ……………………………………………………………………………..
Paragraph 4 – A declaratory action of constitutionality may be filed by the President of the Republic, the Directing Board of the Federal Senate, the Directing Board of the Chamber of Deputies or by the Attorney-General of the Republic."
"Article 150…………………………………………………………………….
Paragraph 6 Any subsidy or exemption; reduction of assessment basis, concession of presumed credit , amnesty or remission, related to taxes, fees or contributions, may only be granted by means of a specific federal, state or municipal law, which provides exclusively for the above-enumerated matters or the corresponding tax, fee or contribution without prejudice to the provisions of article 155, paragraph 2, item XII, g.
Paragraph 7 – The law may impose upon the taxpayer the burden of the payment of a tax or contribution, whose taxable event will occur later, the immediate and preferential restitution of the amount paid being ensured, in case the presumed taxable event does not occur."
"Article 155. The states and the Federal District shall have the power to institute taxes on:
I – transfer by death and donation of any property or rights;
II – transactions relating to the circulation of goods and to the rendering of interstate and intermunicipal transportation services and services of communication, even when such transactions and renderings begin abroad;
III – ownership of automotive vehicles.
Paragraph 1 – The tax established in item I:
Paragraph 2 – The tax established in item II shall observe the following:
Paragraph 3 With the exception of the taxes mentioned in item II of the caption of the present article, and article 153, I and II, no other tribute may be levied on transactions concerning electric energy, telecommunications services, petroleurn by-products fuels and minerals of the country."
"Article 156…………………………………………………………………….
III services of any nature not included in article 155; II; as defined in a supplementary law.
Paragraph 3 – As regards the tax established in item III; a supplementary law shall:
I – establish its maximum rates;
II – exclude exportations of services to other countries from levy of the said tax. "
"Article 160…………………………………………………………………… Sole paragraph – The prohibition mentioned in the present article does not prevent the Union and the states from remitting the funds on condition of payment of their credits, including those of the autonomous government agencies."
"Article 167…………………………………………………………
IV – to bind tax revenues to an agency, fund or expense, excepting the sharing of the proceeds from the collection of the taxes referred to in articles 158 and 159, the allocation of funds for the maintenance and development of education, as determined in article 212, and the granting of guarantees on credit transactions by advance of revenues, as established in article 165, paragraph 8, as well as in paragraph 4 of the present article;
Paragraph 4 – It is permitted to bind proper revenues generated by the taxes referred to in articles 155 and 156, and the funds mentioned in articles 157,158 and 159, I, a and b, to the granting of a guarantee or a counterguarantee to the Union, and to the payment of debits owed to the same."
*Article 2. The Union may institute, under the terms of a supplementary law, effective until December 31, 1994, a tax on the transaction or transfer of securities and of credits and rights of a financial nature.
* Paragraph 4 revoked by article 2 of the Revision Constitutional Amendments 1/94.
Paragraph 1. The rate of the tax mentioned in the present article shall not exceed twenty-five hundredths percent, and the Executive Power may reduce it or re-establish it, in whole or in part, under the conditions and limits set forth in law.
Paragraph 2 – Article 150, III, b, and VI, and the provisions of paragraph 5 of article 153 of this Constitution do not apply to the tax mentioned in the present article.
Paragraph 3 – The proceeds from the collection of the tax mentioned in the present article are not subject to any mode of sharing with another unit of the federation.
Paragraph 4 – Of the proceeds from the collection of the tax mentioned in the present article, twenty percent shall be assigned to the funding of low- income housing programs.
Article 3. The elimination of the tax additional to income tax, within the competence of the states, deriving from the present Constitutional Amendment, shall only become effective as of January 1, 1996, the corresponding rate being reduced to at least two and a half percent in the fiscal year of 1995.
Article 4. The elimination of the tax on the retail sales of liquid and gaseous fuels, within the competence of the municipalities, deriving from the present Constitutional Amendment, shall only become effective as of January 1, 1996, the corresponding rate being reduced to at least one and a half percent in the fiscal year of 1995.
Article 5. Until December 31, 1999, the states, the Federal District and the municipalities may only issue public debt bonds up to the amount necessary to refinance the principal, adequately updated, of its liabilities. represented by that type of bonds, with the exception of the provisions of article 33, sole paragraph, of the Temporary Constitutional Provisions Act.
Article 6. Item IV and paragraph 4 of article 156 of the Federal Constitution are hereby revoked.
Brasília, March 17, 1993.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Deputy Inocêncio Oliveira, President – President-Deputy Adylson Motta, First Vice-President – Deputy Fernando Lyra, Second Vice-President – Deputy , Wilson Campos – First Secretary – Deputy Cardoso Alves, Second Secretary – Deputy B. Sá, Fourth Secretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: Senator Humberto Lucena, President – Senator Chagas Rodrigues, First Vice-President – Senator Levy Dias, Second Vice-President – Senator Júlio Campos, First Secretary – Senator Nabor Júnior, Second Secretary – Senator Júnia Marise, Third Secretary Senator Nelson Wedekin, Fourth Secretary.
Official Journal, March 18, 1993.
ORIGINAL WORDING
Article 42:
"Paragraph 10 – The provisions in article 40, paragraphs 4 and 5, apply to the servicemen referred to in this article and to their pensioners."
Article 102, I:
"a) direct actions of unconstitutionality of a federal or state law or normative act."
"Sole paragraph – A claim of noncompliance with a fundamental precept deriving from this Constitution shall be examined by the Supreme Federal Court, under the terms of the law."
Article 150:
"Paragraph 6 – Any amnesty or remission concerning taxes or social security may only be granted ba- means of a specific state or municipal law."
Article 155:
"Article 155. The states and the Federal District shall power to institute:
I – taxes on:
a) transfer by death and donation of any property or rights;
b) transactions relating to the circulation of goods and to the rendering of interstate and intermunicipal transportation services and services of communication, even when such transactions and renderings begin abroad;
c) ownership of automotive vehicles;
II – additional tax of up to five per cent of the tax paid to the Union by individuals or corporate bodies, domiciled in the respective territories, in the quality of the tax instituted in article 153, III, on capital profits, gains and income.
Paragraph 1 – The tax established in item I, a:"
"Paragraph 2 – The tax established in item I, b, shall observe the following:"
"Paragraph 3 – With the exception of the taxes mentioned in item I, b, of the caption of the present article, and article 153, I and II, and 156, III, no other tribute shall be levied on transactions concerning electric energy, liquid and gaseous fuels, lubricants and minerals of the country."
Article 156:
"III – retail sales of liquid and gaseous fuels, except diesel oil. IV – services of any nature not included in article I, b, as defined in a supplementary law."
"Paragraph 3 – The tax set forth in item III does not exclude the levy of the state tax set forth in article 155, I, b, on the same transaction.
Paragraph 4 – A supplementary law shall:
I – establish the maximum rates for the taxes set forth in items III and IV.
II – exclude exportations of services to other countries from levy of the tax set forth in item IV."
Article 160:
"Sole paragraph – This prohibition shall not prevent the Union from remitting the funds on condition of payment of its credits.
Article 167:
"IV – to bind tax revenues to an agency, fund or expense, excepting the sharing of the proceeds from the collection of the taxes referred to in articles 158 and 159, the allocation of funds for the maintenance and development of education, as determined in article 212, and the granting of guarantees on credit transactions by advance of revenues, as established in article 165, paragraph 8;"
CONSTITUTIONAL AMENDMENT No. 4, 1993
Gives new wording to article 16 of the Federal Constitution.
The Directing Boards of the Chamber of Deputies and of the Federal Senate, under the terms of paragraph 3 of article 60, of the Federal Constitution. promulgate the following Amendment to the constitutional text:
Sole Article. Article 16 of the Federal Constitution shall henceforth be in force with the following wording:
"Article 16. The law that alters the electoral procedure shall come into force on the date of its publication, and shall not apply to the elections that take place within one year of it being in force.’
Brasília, September 14, 1993.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Deputy Inocêncio Oliveira President – Deputy Wilson Campos, First Secretary – Deputy Cardoso Alves, Second Secretary – Deputy B. Sá, Fourth Secretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: Senator Humberto Lucena, President – Senator Chagas Rodrigues, First Vice-President – Senator Levy Dias, Second Vice-President – Senator Júlio Campos, First Secretary – Senator Nabor Júnior, Second Secretary.
Official Journal, September 15, 1993.
ORIGINAL WORDING
"Article 16. The law altering the electoral procedure shall into force only one year after it is promulgated."
CONSTITUTIONAL AMENDMENT No. 5, 1995
Alters paragraph 2 of article 25 of the Federal Constitution
The Directing Boards of the Chamber of Deputies and of the Federal Senate, under the terms of paragraph 3 of article 60, of the Federal Constitution. promulgate the following Amendment to the constitutional text:
Sole Article. Paragraph 2 of article 25 of the Federal Constitution ‡ henceforth be in force with the following wording:
"Article 25
Paragraph 2 – The states shall have the power to operate, directly or by means of concession, the local services of piped gas provided for by law, it being forbidden to issue any provisional measure for its regulation."
Brasília, August 15, 1995.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Luís Eduardo, President – Ronaldo Perim, First Vice-President – Beto Mansur, Second Vice-President – Wilson Campos, First Secretary – Leopoldo Bessone, Second Secretary – Benedito Domingos, Third Secretary – João Henrique, Fourth Secretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: José Sarney, President – Teotonio Vilela Filho, First Vice-President – Júlio Campos, Second Vice-President – Odacir Soares, First Secretary – Renan Calheiros, Second Secretary – Levy Dias, Third Secretary – Ernandes Amorim, Fourth Secretary.
Official Journal, August 16, 1995.
ORIGINAL WORDING
Article 25:
"Article 25.
Paragraph 2 – The states shall have the power to operate, directly or by means of a concession to a slate-owned company, with exclusive rights of distribution, the local services of piped gas."
CONSTITUTIONAL AMENDMENT No. 6, 1995
Alters item IX of article 170, article I71, and paragraph I of article 176 of the Federal Constitution.
The Directing Boards of the Chamber of Deputies and of the Federal Senate, under the terms of paragraph 3 of article 60, of the Federal Constitution. promulgate the following Amendment to the constitutional text:
Article 1. Item IX of article 170 and paragraph I of article 176 of the Federal Constitution shall henceforth be in force with the following wording:
"Article 170.
IX – preferential treatment for small enterprises organized under Brazilian laws and having their head-office and management in Brazil."
"Article 176…………………………………………………………. Paragraph 1 – The prospecting and mining of mineral resources and the utilization of the potentials mentioned in the caption of this article may only take place with authorization or concession by the Union, in the national interest, by Brazilians or by a company organized under Brazilian laws and having its head- office and management in Brazil, in the manner set forth by law, which law shall establish specific conditions when such activities are to be conducted in the boundary zone or on Indian lands."
Article 2. The following article 246 shall be included in CONSTITUTIONAL AMENDMENTS
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 I 10 | 11 | 12 | 13 | 14 | 15 | R1 | R2 | R3 | R4 | R5 | R6
CONSTITUTIONAL AMENDMENT No. 1, 1992
Provides for the remuneration of State Deputies and City Councilmen.
The Directing Boards of the Chamber of Deputies and of the Federal Senate, under the terms of paragraph 3 of article 60, of the Federal Constitution. promulgate the following Amendment to the constitutional text:
Article 1. Paragraph 2 of article 27 of the Constitution shall henceforth be in force with the following wording:
"Article 27 ………………………………………………………………………
Paragraph 2 – The remuneration of the State Deputies shall be established in each legislative term, for the subsequent one, by the Legislative Assembly, as provided by articles 150, II, 153, III, and 153, paragraph 2, I, in the proportion of seventy-five percent, at most, of the remuneration established, in legal tender, for the Federal Deputies. ………………………………………………………………………………………"
Article 2. The following items VI and VII are added to article 29 of the Constitution. the subsequent ones being renumbered:
"Article 29 ………………………………………………………………………
VI – the remuneration of the City Councilmen shall correspond, at the most, to seventy-five percent of the remuneration established, in legal tender, for the State Deputies, except for the provisions of article 37, XI:
VII – the total expenditure with the remuneration of the City Councilmen may not exceed the amount of five percent of the revenue of the Municipality; ……………………………………………………………………………………………"
Article 3. This Constitutional Amendment shall come into force on the date of its publication.
Brasília, March 31, 1992
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Deputy Ibsen Pinheiro, President – Deputy Waldir Pires, Second Vice-President – Deputy Cunha Bueno, Third Secretary – Deputy Max Rosenmann, Fourth Secretary.
THE DlRECTlNG BOARD OF THE FEDERAL SENATE: Senator Mauro Benevides, President – Senator, Alexandre Costa, First Vice-President – Senator Carlos De ‘Carli, Second Vice-President – Senator Dirceu Carneiro, First Secretary – Senator Márcio Lacerda, Second Secretary – Senator Iram Saraiva, Fourth Secretary.
Official Journal, April 6, 1992.
ORIGINAL WORDING
Article 27: "Paragraph 2 – The remuneration of the State Deputies shall be established in each legislative term, for the subsequent one, by the Legislative Assembly, as provided in articles 150, III, and 153, paragraph 2, I."
Article 29: VI to VII: original numbering of items VIII to XIV.
CONSTITUTIONAL AMENDMENT No. 2, 1992
Provides for the plebiscite set forth in article 2 of the Temporary Constitutional Provisions Act.
The Directing Boards of the Chamber of Deputies and of the Federal Senate, under the terms of paragraph 3 of article 60, of the Federal Constitution. promulgate the following Amendment to the constitutional text:
Sole article. The plebiscite mentioned in article 2 of the Temporary Constitutional Provisions Act shall be held on April 21, 1993.
Paragraph I – The form and system of government defined by the plebiscite shall become effective on January 1, 1995.
Paragraph 2 – The law may provide for the holding of the plebiscite, including provisions for the free divulgation, free of charge, of the forms and systems of government, through public utility mass communication vehicles, equal allotment of time and parity of scheduling being ensured.
Paragraph 3 – The rule set forth in the preceding paragraph does not preclude the competence of the Superior Electoral Court to issue instructions necessary to the holding of the plebiscite.
Brasília, August 25,1992.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Deputy Ibsen Pinheiro, President – President-Deputy Genésio Bernardino, First Vice-President – Deputy Waldir Pires, Second Vice-President – Deputy Inocêncio Oliveira, First Secretary – Deputy Etevaldo Nogueira, Second Secretary – Deputy Cunha Bueno, Third Secretary – Deputy Max Rosenmann, Fourth Secretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: Senator Mauro Benevides, President – Senator Alexandre Costa, First Vice-President – Senator Carlos De’ Carli, Second Vice-President – Senator Dirceu Carneiro, First Secretary – Senator Márcio Lacerda, Second Secretary – Senator Rachid Saldánha Derzi, Third Secretary – Senator Iram Saraiva, Fourth Secretary.
Official Journal, September 1, 1992.
CONSTITUTIONAL AMENDMENT No. 3, 1993
The Directing Boards of the Chamber of Deputies and of the Federal Senate, under the terms of paragraph 3 of article 60. of the Federal Constitution, promulgate the following Amendment to the constitutional text:
Article l. The provisions of the Federal Constitution enumerated below shall henceforth be in force with the following alterations:
"Article 40…………………………………………………………………………………..
Paragraph 6 – The retirement and pension benefits of the federal civil servants shall be financed by resources originating from the Union and from the contributions of the civil servants, under the terms of the law."
"Article 42………………………………………………………………
Paragraph 10 – The provisions in article 40, paragraphs 4, 5, and 6 apply to the servicemen referred to in this article and to their pensioners.
………………………………………………………………………………."
"Article 102……………………………………………………………. I -…………………………………………………………………………. a) direct actions of unconstitutionality of a federal or state law or normative act, and declaratory actions of constitutionality of a federal law or normative act; ………………………………………………………………………………
Paragraph 1 – A claim of non-compliance with a fundamental precept deriving from this Constitution shall be examined by the Supreme Federal Court, under the terms of the law.
Paragraph 2 – Final decisions on merits, pronounced by the Supreme Federal Court, in declaratory actions of constitutionality of a federal law or normative act, shall have force against all, as well as a binding effect, as regards the other bodies of the Judicial Power, as well as the Executive Power."
"Article 103………………………………………………………….. ……………………………………………………………………………..
Paragraph 4 – A declaratory action of constitutionality may be filed by the President of the Republic, the Directing Board of the Federal Senate, the Directing Board of the Chamber of Deputies or by the Attorney-General of the Republic."
"Article 150…………………………………………………………………….
Paragraph 6 Any subsidy or exemption; reduction of assessment basis, concession of presumed credit , amnesty or remission, related to taxes, fees or contributions, may only be granted by means of a specific federal, state or municipal law, which provides exclusively for the above-enumerated matters or the corresponding tax, fee or contribution without prejudice to the provisions of article 155, paragraph 2, item XII, g.
Paragraph 7 – The law may impose upon the taxpayer the burden of the payment of a tax or contribution, whose taxable event will occur later, the immediate and preferential restitution of the amount paid being ensured, in case the presumed taxable event does not occur."
"Article 155. The states and the Federal District shall have the power to institute taxes on:
I – transfer by death and donation of any property or rights;
II – transactions relating to the circulation of goods and to the rendering of interstate and intermunicipal transportation services and services of communication, even when such transactions and renderings begin abroad;
III – ownership of automotive vehicles.
Paragraph 1 – The tax established in item I:
Paragraph 2 – The tax established in item II shall observe the following:
Paragraph 3 With the exception of the taxes mentioned in item II of the caption of the present article, and article 153, I and II, no other tribute may be levied on transactions concerning electric energy, telecommunications services, petroleurn by-products fuels and minerals of the country."
"Article 156…………………………………………………………………….
III services of any nature not included in article 155; II; as defined in a supplementary law.
Paragraph 3 – As regards the tax established in item III; a supplementary law shall:
I – establish its maximum rates;
II – exclude exportations of services to other countries from levy of the said tax. "
"Article 160…………………………………………………………………… Sole paragraph – The prohibition mentioned in the present article does not prevent the Union and the states from remitting the funds on condition of payment of their credits, including those of the autonomous government agencies."
"Article 167…………………………………………………………
IV – to bind tax revenues to an agency, fund or expense, excepting the sharing of the proceeds from the collection of the taxes referred to in articles 158 and 159, the allocation of funds for the maintenance and development of education, as determined in article 212, and the granting of guarantees on credit transactions by advance of revenues, as established in article 165, paragraph 8, as well as in paragraph 4 of the present article;
Paragraph 4 – It is permitted to bind proper revenues generated by the taxes referred to in articles 155 and 156, and the funds mentioned in articles 157,158 and 159, I, a and b, to the granting of a guarantee or a counterguarantee to the Union, and to the payment of debits owed to the same."
*Article 2. The Union may institute, under the terms of a supplementary law, effective until December 31, 1994, a tax on the transaction or transfer of securities and of credits and rights of a financial nature.
* Paragraph 4 revoked by article 2 of the Revision Constitutional Amendments 1/94.
Paragraph 1. The rate of the tax mentioned in the present article shall not exceed twenty-five hundredths percent, and the Executive Power may reduce it or re-establish it, in whole or in part, under the conditions and limits set forth in law.
Paragraph 2 – Article 150, III, b, and VI, and the provisions of paragraph 5 of article 153 of this Constitution do not apply to the tax mentioned in the present article.
Paragraph 3 – The proceeds from the collection of the tax mentioned in the present article are not subject to any mode of sharing with another unit of the federation.
Paragraph 4 – Of the proceeds from the collection of the tax mentioned in the present article, twenty percent shall be assigned to the funding of low- income housing programs.
Article 3. The elimination of the tax additional to income tax, within the competence of the states, deriving from the present Constitutional Amendment, shall only become effective as of January 1, 1996, the corresponding rate being reduced to at least two and a half percent in the fiscal year of 1995.
Article 4. The elimination of the tax on the retail sales of liquid and gaseous fuels, within the competence of the municipalities, deriving from the present Constitutional Amendment, shall only become effective as of January 1, 1996, the corresponding rate being reduced to at least one and a half percent in the fiscal year of 1995.
Article 5. Until December 31, 1999, the states, the Federal District and the municipalities may only issue public debt bonds up to the amount necessary to refinance the principal, adequately updated, of its liabilities. represented by that type of bonds, with the exception of the provisions of article 33, sole paragraph, of the Temporary Constitutional Provisions Act.
Article 6. Item IV and paragraph 4 of article 156 of the Federal Constitution are hereby revoked.
Brasília, March 17, 1993.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Deputy Inocêncio Oliveira, President – President-Deputy Adylson Motta, First Vice-President – Deputy Fernando Lyra, Second Vice-President – Deputy , Wilson Campos – First Secretary – Deputy Cardoso Alves, Second Secretary – Deputy B. Sá, Fourth Secretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: Senator Humberto Lucena, President – Senator Chagas Rodrigues, First Vice-President – Senator Levy Dias, Second Vice-President – Senator Júlio Campos, First Secretary – Senator Nabor Júnior, Second Secretary – Senator Júnia Marise, Third Secretary Senator Nelson Wedekin, Fourth Secretary.
Official Journal, March 18, 1993.
ORIGINAL WORDING
Article 42:
"Paragraph 10 – The provisions in article 40, paragraphs 4 and 5, apply to the servicemen referred to in this article and to their pensioners."
Article 102, I:
"a) direct actions of unconstitutionality of a federal or state law or normative act."
"Sole paragraph – A claim of noncompliance with a fundamental precept deriving from this Constitution shall be examined by the Supreme Federal Court, under the terms of the law."
Article 150:
"Paragraph 6 – Any amnesty or remission concerning taxes or social security may only be granted ba- means of a specific state or municipal law."
Article 155:
"Article 155. The states and the Federal District shall power to institute:
I – taxes on:
a) transfer by death and donation of any property or rights;
b) transactions relating to the circulation of goods and to the rendering of interstate and intermunicipal transportation services and services of communication, even when such transactions and renderings begin abroad;
c) ownership of automotive vehicles;
II – additional tax of up to five per cent of the tax paid to the Union by individuals or corporate bodies, domiciled in the respective territories, in the quality of the tax instituted in article 153, III, on capital profits, gains and income.
Paragraph 1 – The tax established in item I, a:"
"Paragraph 2 – The tax established in item I, b, shall observe the following:"
"Paragraph 3 – With the exception of the taxes mentioned in item I, b, of the caption of the present article, and article 153, I and II, and 156, III, no other tribute shall be levied on transactions concerning electric energy, liquid and gaseous fuels, lubricants and minerals of the country."
Article 156:
"III – retail sales of liquid and gaseous fuels, except diesel oil. IV – services of any nature not included in article I, b, as defined in a supplementary law."
"Paragraph 3 – The tax set forth in item III does not exclude the levy of the state tax set forth in article 155, I, b, on the same transaction.
Paragraph 4 – A supplementary law shall:
I – establish the maximum rates for the taxes set forth in items III and IV.
II – exclude exportations of services to other countries from levy of the tax set forth in item IV."
Article 160:
"Sole paragraph – This prohibition shall not prevent the Union from remitting the funds on condition of payment of its credits.
Article 167:
"IV – to bind tax revenues to an agency, fund or expense, excepting the sharing of the proceeds from the collection of the taxes referred to in articles 158 and 159, the allocation of funds for the maintenance and development of education, as determined in article 212, and the granting of guarantees on credit transactions by advance of revenues, as established in article 165, paragraph 8;"
CONSTITUTIONAL AMENDMENT No. 4, 1993
Gives new wording to article 16 of the Federal Constitution.
The Directing Boards of the Chamber of Deputies and of the Federal Senate, under the terms of paragraph 3 of article 60, of the Federal Constitution. promulgate the following Amendment to the constitutional text:
Sole Article. Article 16 of the Federal Constitution shall henceforth be in force with the following wording:
"Article 16. The law that alters the electoral procedure shall come into force on the date of its publication, and shall not apply to the elections that take place within one year of it being in force.’
Brasília, September 14, 1993.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Deputy Inocêncio Oliveira President – Deputy Wilson Campos, First Secretary – Deputy Cardoso Alves, Second Secretary – Deputy B. Sá, Fourth Secretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: Senator Humberto Lucena, President – Senator Chagas Rodrigues, First Vice-President – Senator Levy Dias, Second Vice-President – Senator Júlio Campos, First Secretary – Senator Nabor Júnior, Second Secretary.
Official Journal, September 15, 1993.
ORIGINAL WORDING
"Article 16. The law altering the electoral procedure shall into force only one year after it is promulgated."
CONSTITUTIONAL AMENDMENT No. 5, 1995
Alters paragraph 2 of article 25 of the Federal Constitution
The Directing Boards of the Chamber of Deputies and of the Federal Senate, under the terms of paragraph 3 of article 60, of the Federal Constitution. promulgate the following Amendment to the constitutional text:
Sole Article. Paragraph 2 of article 25 of the Federal Constitution ‡ henceforth be in force with the following wording:
"Article 25
Paragraph 2 – The states shall have the power to operate, directly or by means of concession, the local services of piped gas provided for by law, it being forbidden to issue any provisional measure for its regulation."
Brasília, August 15, 1995.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Luís Eduardo, President – Ronaldo Perim, First Vice-President – Beto Mansur, Second Vice-President – Wilson Campos, First Secretary – Leopoldo Bessone, Second Secretary – Benedito Domingos, Third Secretary – João Henrique, Fourth Secretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: José Sarney, President – Teotonio Vilela Filho, First Vice-President – Júlio Campos, Second Vice-President – Odacir Soares, First Secretary – Renan Calheiros, Second Secretary – Levy Dias, Third Secretary – Ernandes Amorim, Fourth Secretary.
Official Journal, August 16, 1995.
ORIGINAL WORDING
Article 25:
"Article 25.
Paragraph 2 – The states shall have the power to operate, directly or by means of a concession to a slate-owned company, with exclusive rights of distribution, the local services of piped gas."
CONSTITUTIONAL AMENDMENT No. 6, 1995
Alters item IX of article 170, article I71, and paragraph I of article 176 of the Federal Constitution.
The Directing Boards of the Chamber of Deputies and of the Federal Senate, under the terms of paragraph 3 of article 60, of the Federal Constitution. promulgate the following Amendment to the constitutional text:
Article 1. Item IX of article 170 and paragraph I of article 176 of the Federal Constitution shall henceforth be in force with the following wording:
"Article 170.
IX – preferential treatment for small enterprises organized under Brazilian laws and having their head-office and management in Brazil."
"Article 176…………………………………………………………. Paragraph 1 – The prospecting and mining of mineral resources and the utilization of the potentials mentioned in the caption of this article may only take place with authorization or concession by the Union, in the national interest, by Brazilians or by a company organized under Brazilian laws and having its head- office and management in Brazil, in the manner set forth by law, which law shall establish specific conditions when such activities are to be conducted in the boundary zone or on Indian lands."
Article 2. The following article 246 shall be included in Title IX – ” Constitutional Provisions":
"Article 246. The adoption of any provisional measure for the regulation of any article of the Constitution the wording of which has been altered by means of an amendment enacted as of 1995 is forbidden "
Article 3. Article 171 of the Federal Constitution is hereby revoked.
Brasília. August 15, 1995.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Luís Eduardo, President – Ronaldo Perim, First Vice-President – Beto Mansur, Second Vice-President – Wilson Campos, First Secretary – Leopoldo Bessone, Second Secretary – Benedito Domingos, Third Secretary – João Henrique, Fourth Secretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: José Sarney, President – Teotonio Vilela Filho, First Vice-President – Júlio Campos, Second Vice-President – Odacir Soares, First Secretary – Renan Calheiros, Second Secretary – Levy Dias, Third Secretary – Ernandes Amorim, Fourth Secretary.
Official Journal, August 16, 1995.
ORIGINAL WORDING
Article 170:
"IX – preferential treatment for small Brazilian enterprises of national capital."
Article 171.
"Article 171. It is considered:
I – a Brazilian company, one that is organized under Brazilian laws and has its head-office and management in Brazil; II – a Brazilian company of domestic capital, one whose effective control is directly or indirectly held permanently either by individuals resident and domiciled in Brazil or by domestic public entities, the effective control of the company being understood as the ownership of the majority of its voting capital and de facto and legal exercise of the decision-making power to manage its activities.
Paragraph 1 – The law may, with regard to a Brazilian company of domestic capital:
I – grant special temporary protection and benefits for the development of activities deemed strategic for the national defense or vital to the development of the country;
II – establish, whenever it deems a sector vital to national technological development, the following conditions and requisites, among others:
a) the requirement that the control mentioned in item II of the caption be extended to the company’s technological activities this being understood as de facto and legal exercise of the decision-making power to develop or absorb technology;
b) percentages of capital participation by individuals domiciled and resident in Brazil or by domestic public entities.
Paragraph 2 – In the procurement of goods and services, the Government shall give preferential treatment to Brazilian companies of domestic capital, as established by law."
Article 176:
"Article 176. Mineral deposits, under exploitation or not, and other mineral resources and the hydraulic energy potentials form, for the purpose of exploitation or utilization, a property separate from that of the soil and belong to the Union, the concessionaire being guaranteed the ownership of the mined product.
Paragraph 1 – The prospecting and mining of mineral resources and the utilization of the potentials mentioned in the caption of this article may only take place with authorization or concession by the Union, in the national interest, by Brazilians or by Brazilian companies of domestic capital, in the manner set forth by law, which law shall establish specific conditions when such activities are to be conducted in the boundary zone or on Indian lands.
Paragraph 2 – The owner of the soil is ensured of participation in the results of the mining operation, in the manner and amount as the law shall establish.
Paragraph 3 – Authorization for prospecting shall always be for a set period of time and the authorization and concession set forth in this article may not be assigned or transferred, either in full or in part, without the prior consent of the conceding authority.
Paragraph 4 – Exploitation of a renewable energy potential of small capacity shall not require an authorization or concession."