Brazil 1988 (rev. 2005)

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Art 32

1. The Federal District shall have the legislative powers reserved to the States and Counties.
2. Subsidiary unit government
   Election of the Governor and the Lieutenant Governor, observing the provisions of art. 77, and the District Representatives shall coincide with that of the State Governors and Representatives, for terms of office of the same duration.
3. The provisions of art. 27 apply to the District Representatives and to the Legislative Chamber.
4. Federal law shall provide for use of the civil and military police and the military fire brigade by the Government of the Federal District.

Art 33

1. The Territories may be divided into Counties, which shall be subject to the provisions of Chapter IV of this Title, whenever applicable.
2. The accounts of a Territorial Government shall be submitted to the National Congress, with the prior opinion of the Tribunal of Accounts of the Union.
3. Federal Territories with more than one hundred thousand inhabitants shall have, in addition to a Governor appointed according to this Constitution, trial and appellate courts, members of the Public Ministry, and federal public defenders; the law shall provide for elections to the Territorial Legislature and its decision-making authority.

Art 37

1. Publicity of the acts, programs, public works, services, and campaigns of government agencies shall have an educational, informative, or social orientation character, and shall not include names, symbols or images representing the personal promotion of governmental authorities or civil servants.
2. Non-compliance with the provisions of subparagraphs II and III shall result in the nullity of the act and punishment of the responsible authority, as provided by law.
3. The law shall regulate the forms of user participation in direct and indirect public administration, specifically regulating:
   1. complaints relating to providing public services in general, assuring maintenance of services for attending users and periodic evaluations, both external and internal, of the quality of services;
   2. user access to administrative registries and information about governmental acts, observing the provisions of art. 5, X and XXXIII;
   3. Ultra-vires administrative actions
      regulation of representation against negligent or abusive exercise of offices, jobs or positions in public administration.
4. Acts of administrative dishonesty shall result in suspension of political rights, loss of public office, freezing of assets and reimbursement to the Public Treasury, in the form and degree provided by law, without prejudice to any applicable criminal action.
5. The law shall establish the period of limitations for offenses performed by any agent, whether or not a civil servant, that cause damage to the Public Treasury, without prejudice to the respective actions for damages.
6. Legal entities of public and private law providing public services shall be liable for the damages that their agents, acting in such capacity, cause to third parties, assuring the right to subrogation from the agent responsible in cases of intentional misconduct (dolo) or fault.
7. The law shall provide for requirements and restrictions on holders of offices or jobs in direct or indirect administration that permit access to privileged information.
8. Managerial, budgetary and financial autonomy of agencies and entities of direct or indirect administration may be amplified by contracts signed between their administrators and the government, for the purpose of fixing performance targets for agencies or entities. It is up to the law to provide for:
   1. the period of duration of the contract;
   2. controls and criteria for evaluation of performance, rights, obligations and liabilities of the directors;
   3. remuneration of personnel.
9. The provision of subparagraph XI applies to public companies and mixed-capital companies and their subsidiaries that receive resources from the Union, States, Federal District or Counties for payment of personnel expenses or general outlays.
10. Simultaneous receipt of retirement benefits stemming from art. 40 or from arts. 42 and 142 with remuneration from a public office, job or position is prohibited, except for cumulative positions, as provided by this Constitution, and elective commission positions declared by law to permit free appointment and discharge.
11. For the purposes of the limit on remuneration dealt with in subparagraph XI of the heading of this article, the portion that has the character of indemnification, as provided for by law, shall not be taken into account.
12. For the purposes of the provisions of subparagraph XI of this article, the States and the Federal District, by amendment to their respective constitutions and organic law, shall have the power to fix as a sole limit, within their own spheres, the monthly fixed compensation of the justices of their respective Tribunals of Justice, limited to ninety and twenty-five hundredths percent of the monthly fixed compensation of Ministers of the Federal Supreme Tribunal, but not applying the provisions of this paragraph to the fixed compensation of the State and District representatives and their aldermen.

Art 38

Art 39

1. Setting of standards for salaries and other components of the remuneration system shall take into account:
   1. the nature, degree of responsibility and complexity of the component offices of each career;
   2. the requirements for investiture;
   3. the peculiarities of the offices.
2. The Union, States and Federal District shall maintain governmental schools for formation and improvement of civil servants, with participation in the courses constituting one of the requirements for promotion in the career. For this purpose, entry into agreements or contracts among the federative entities shall be permitted.
3. The provisions of art. 7, IV, VII, VIII, IX, XII, XIII, XV, XVI, XVII, XVIII, XIX, XX, XXII and XXX shall apply to civil servants occupying a public office. The law may establish differential requirements for admission when the nature of the office so requires.
4. Members of a Branch of Government, holders of an elective office, Ministers of the Federal Government, and State and County Secretaries shall be compensated exclusively by a lump sum salary. Increasing any gratification, additional payment, bonus, premium, representation allowance or any other type of remuneration is forbidden, obeying, in any case, the provisions of art. 37, X and XI.
5. Laws of the Union, States, Federal District and Counties shall establish the relationship between the highest and the lowest remuneration for public servants, obeying, in any case, the provision of art. 37, XI.
6. The Executive, Legislative and Judicial Branches shall publish annually the amounts of the salaries and remuneration for public offices and jobs.
7. Laws of the Union, States, Federal District and Counties shall regulate application of budgetary resources stemming from the economy against current expenses for each agency, autarchy and foundation, for application in the development of programs of quality and productivity, training and development, modernization, re-outfitting and rationalization of public services, including those in the form of additional payments or premiums for productivity.
8. Remuneration of career public servants shall be determined in accordance with § 4°.

Art 40

1. Civil servants included in the social security regime dealt with in this article shall be retired, calculating their benefits starting with the values determined in accordance with §§ 3° and 17°:
   1. for permanent disability, pensions are proportional to the period of contribution, except when stemming from an accident while in service, an occupational disease or a serious, contagious or incurable illness, as specified by law;
   2. compulsorily, at age seventy, with pensions proportional to the period of contribution;
   3. voluntarily, so long as they have completed a minimum period of ten years of effective public service and five years in the position from which they take retirement, observing the following conditions:
      1. age sixty with thirty-five years of contribution, if male, and age fifty-five and thirty years of contribution, if female;
      2. age sixty-five if male, and sixty if female, with pensions proportional to the time of contribution.
2. At the time they are granted, retirement benefits and pensions may not exceed the respective civil servant's remuneration in the position occupied at the time of retirement or that serves as a reference for the concession of the pension.
3. At the time they are granted, retirement benefits shall be calculated on the remuneration utilized as the basis for the contributions of the employee to the social security regimes dealt within this article and art. 201, as provided by law.
4. Adoption of differentiated requirements and criteria for concession of retirement to those included in the regime dealt with in this article is prohibited, except, in the terms defined by complementary laws, for functionaries:
   1. who are handicapped;
   2. who engage in risky activities;
   3. whose activities are carried out under special conditions that prejudice their health or physical integrity.
5. The requirements of age and period of contribution shall be reduced by five years, with respect to the provisions of § 1°, III, for teachers who can show that their time was spent exclusively in the effective teaching of kindergarten, primary or middle school.
6. Except for retirements arising from cumulative positions, as provided by this Constitution, receipt of more than one retirement benefit from the social security regime provided for in this article is prohibited.
7. The law shall provide for concession of death benefits, which shall be equal to:
   1. if retired at the date of death, the total value of the deceased civil servant's benefits up to the maximum limit established for benefits in the general regime of social security dealt with in art. 201, increased by seventy percent of the amount exceeding this limit; or
   2. if in active service on the date of death, the total value of the remuneration of the civil servant who held an effective position at the date of death, until the maximum limit established for benefits in the general regime of social security dealt with in art. 201, increased by seventy percent of the amount exceeding this limit.
8. In order to preserve permanently their real value, readjustment of benefits is assured, in accordance with criteria established by law.
9. The period of federal, state or county contribution shall be counted for purposes of retirement and the corresponding period of service for purposes of availability.
10. The law may not establish any fictitious form of counting the contribution period.
11. The limit fixed in art. 37, XI, applies to the total sum of benefits for inactivity, including those stemming from accumulation of public positions or employment, as well as other activities subject to contribution for the general social security regime, and to the amount resulting from addition of the benefits of inactivity to remuneration for a cumulative position, as provided by this Constitution, a commission position declared by law to permit free appointment and discharge, and an elective position.
12. In addition to the provisions of this article, the social security regime for public servants holding an effective position shall observe, where applicable, the requirements and criteria fixed by the general social security regime.
13. The general social security regime shall apply to the public servant occupying exclusively a commission position declared by law to permit free appointment and discharge, as well as any other temporary public position or employment.
14. So long as they institute a complementary social security regime for their respective employees holding an effective position, the Union, States, Federal District and Counties may fix the value of retirement benefits and pensions to be conceded by the regime dealt with in this article at the maximum limit established for the beneficiaries of the general social security regime dealt with in art. 201.
15. The complementary social security regime dealt with in § 14° shall be instituted by law on the initiative of the Executive, observing, where applicable, the provisions of art. 202 and its paragraphs, through closed entities of complementary social security, of a public nature, which shall offer to the respective participants only defined contribution benefit plans.
16. Only by prior and express option may the provisions of §§ 14° and 15° be applied to the civil servant who has entered public service by the publication date of the act instituting the corresponding complementary social security regime.
17. All remuneration values considered for calculation of the benefits provided for in § 3° shall be duly updated, as provided by law.
18. A contribution shall be levied on retirement benefits and pensions conceded by the regime dealt with in this article to the extent they exceed the maximum limit established for the general social security regime benefits dealt with in art. 201, at a percentage equal to that established for civil servants holding effective offices.
19. A civil servant dealt within this article who has completed the requirements for voluntary retirement established in § 1°, III, a, and who opts to remain active will receive a bonus for the remaining equivalent to the value of his social security contribution until he completes the requirements for compulsory retirement contained in § 1°, II.
20. More than one regime of social security for civil servants holding effective positions is prohibited; it is also prohibited to have more than one unit managing the respective regime in each state entity, except for the provision of art. 142, § 3°, X.
21. When the beneficiary has an incapacitating illness, as provided by law, the contribution provided for in § 18° of this article shall be levied only upon those portions of retirement and pension benefits that exceed twice the maximum limit established for benefits under the general regime of social security dealt with in art. 201 of this Constitution.

Art 41

1. Tenured civil servants shall lose their positions only:
   1. by virtue of a judicial judgment that has become final and unappealable;
   2. through an administrative proceeding in which they have been assured a full defense;
   3. through a procedure of periodic evaluation of performance, in the form of complementary law, assuring a full defense.
2. Should dismissal of a tenured civil servant be declared invalid by a judgment of a court, the employee shall be reinstated, and any subsequent occupant of the position, if tenured, shall be reassigned to his original position, without the right to compensation, placed in another position or placed on leave with remuneration proportional to time of service.
3. If his position is abolished or declared unnecessary, a tenured civil servant shall be placed on leave, with remuneration proportional to time of service, until adequately placed in another position.
4. As a condition for acquisition of tenure, a special performance evaluation is required by a commission organized for this purpose.

Art 42

1. The provisions of art. 14, § 8°; art. 40, § 9°; and art. 142, §§ 2° and 3° apply to the military servicemen of the States, Federal District and Territories, in addition to what becomes determined by law. It is up to specific state law to deal with the subjects of art. 142, § 3°, subparagraph X, with the respective Governors conferring the ranks of officers.
2. What has been fixed by specific law in the respective state entity shall apply to military pensioners of the States, the Federal District and the Territories.

Art 43

1. Complementary law shall provide for:
   1. conditions for integration of developing regions;
   2. Economic plans
      composition of regional organizations that shall carry out, as provided by law, regional plans included in national economic and social development plans and approved simultaneously.
2. Regional incentives shall include, inter alia, as provided by law:
   1. equality of tariffs, freight rates, insurance and other cost and price items for which the Government is responsible;
   2. favorable interest rates for financing priority activities;
   3. exemptions, reductions or temporary deferment of federal taxes owed by individuals or legal entities;
   4. priority in the economic and social use of rivers, reservoirs, or waters that can be dammed in low-income regions subject to periodic droughts.
3. In the areas referred to in § 2°, IV, the Union shall grant incentives for recovery of arid lands and cooperate with small and medium-sized rural land owners to establish water sources and small-scale irrigation on their lands.

Art 44

Art 45

1. Size of first chamber
   The total number of Deputies, as well as the representation of each State and the Federal District, shall be established by complementary law in proportion to the population. The necessary adjustments shall be made in the year prior to the elections, so that none of the units of the Federation has fewer than eight nor more than seventy Deputies.
2. Each territory shall elect four Deputies.

Art 46

1. Size of second chamber, Term length of second chamber
   Each State and the Federal District shall elect three Senators for eight-year terms.
2. The representation of each State and the Federal District shall be renewed every four years, alternately reelecting one-third and two-thirds.
3. Each Senator shall be elected along with two alternates.

Art 47

Art 48

Art 49

Art 50

1. Ministers of the Federal Government may appear before the Federal Senate, the Chamber of Deputies or any of their Committees, on their own initiative and by agreement with the respective Executive Committee (Mesa), to report on matters relevant to their Ministry.
2. The Executive Committees of the Chamber of Deputies and the Federal Senate may send written requests for information to Ministers of the Federal Government or any person referred to in the heading of this article. Refusal or noncompliance with such request within a period of thirty days, as well as the rendering of false information, constitutes an impeachable offense.

Art 51

Art 52

Art 53

1. From the date of their investiture, Deputies and Senators shall be judged by the Supreme Federal Tribunal.
2. Right to pre-trial release
   From the date of their investiture, members of the National Congress may not be arrested, except in flagrante delicto for a non-bailable crime. In this case, the police record shall be sent within twenty-four hours to the respective Chamber, which, by a majority vote of its members, shall decide as to imprisonment.
3. When an accusation has been received against a Senator or Deputy for a crime committed after investiture, the Supreme Federal Tribunal shall notify the respective Chamber, which, by initiative of a political party represented therein and by a majority vote of its members, may, until the final decision, suspend the proceedings in the case.
4. Standing committees
   Upon receipt by the Executive Committee, a request for a suspension shall be acted upon by the respective Chamber during a non-extendable period of forty-five days.
5. A suspension shall toll the running of the limitations period for the duration of the mandate.
6. Deputies and Senators shall not be obliged to testify about information received or given because of exercise of their mandates, nor against those who confided in them or received information from them.
7. Calling of Deputies and Senators to duty in the Armed Forces, even if they are in the military and even in war time, shall depend upon the prior authorization from the respective Chamber.
8. Emergency provisions
   Immunity of Deputies or Senators shall continue during a state of siege and may be suspended only by vote of two-thirds of the members of the respective Chamber, in cases of acts performed outside the premises of the National Congress that are incompatible with the implementation of such a measure.

Art 54

Art 55

1. In addition to the cases defined in internal rules, abuse of prerogatives granted to members of the National Congress or receipt of undue benefits is incompatible with parliamentary decorum.
2. Standing committees
   In the cases of subparagraphs I, II and VI, a loss of mandate shall be decided by the Chamber of Deputies or the Federal Senate, by secret ballot and absolute majority, on the initiative of the respective Executive Committee or political party represented in the National Congress, assuring a full defense.
3. Standing committees
   In the cases provided for in subparagraphs III to V, loss of the mandate shall be declared by the Executive Committee of the respective Chamber ex officio or upon the initiative of any of its members, or of a political party represented in the National Congress, assuring a full defense.
4. The effects of resignation by a legislator subject to a proceeding that seeks or could result in loss of mandate, in the terms of this article, shall be suspended until the final deliberation dealt with in §§ 2° and 3°.

Art 56

1. Replacement of legislators
   An alternate shall be called in cases of vacancy, investiture in positions provided for in this article or a leave of absence exceeding one hundred-twenty days.
2. Replacement of legislators
   If a vacancy occurs and there is no alternate, an election shall be held to fill the vacancy if more than fifteen months remain before the end of the mandate.
3. In the event of subparagraph I, the Deputy or Senator may opt for the remuneration of the elected office.

Art 57

1. Whenever sessions scheduled for these dates fall on Saturdays, Sundays or holidays, they shall be transferred to the next business day.
2. A legislative session shall not be interrupted without approval of the draft law of budgetary directives.
3. Joint meetings of legislative chambers
   In addition to other cases provided for in this Constitution, the Chamber of Deputies and the Federal Senate shall meet in a joint session to:
   1. inaugurate the legislative session;
   2. draw up common by-laws and to regulate creation of services common to both Chambers;
   3. Deputy executive
      receive the oath of office of the President and Vice-President of the Republic;
   4. acknowledge a veto and to deliberate about it.
4. Standing committees
   Each Chamber shall meet in preparatory sessions, starting on February 1st of the first year of the legislature, for seating its members and election of its respective Executive Committee for a two-year term, prohibiting reelection to the same position in the next election.
5. Standing committees, Leader of second chamber
   The President of the Senate shall preside over the Executive Committee of the National Congress, and the other positions shall be held, alternately, by the occupants of equivalent positions in the Chamber of Deputies and Federal Senate.
6. Extraordinary legislative sessions, Leader of second chamber
   Extraordinary sessions of the National Congress shall be called:
   1. Emergency provisions, Deputy executive
      by the President of the Senate, in the event a state of defense or federal intervention is decreed, of a request for authorization to decree a state of siege and for the President and the Vice-President of the Republic to take their oaths and offices;
   2. Leader of first chamber
      by the President of the Republic, the Presidents of the Chamber of Deputies and Federal Senate or at the request of a majority of the members of both Chambers in the event of urgency or relevant public interest.
7. In an extraordinary legislative session, the National Congress shall consider only matters for which it was convoked, except in the situation of § 8°. Payment of a compensatory sum in an amount superior to the monthly fixed compensation is forbidden.
8. If provisional measures are in force on the date of the extraordinary session of the National Congress, such measures shall automatically be included on the docket of the convocation.

Art 58

1. Standing committees
   In forming the Executive Committees and each Committee, proportional representation of political parties or parliamentary groups that participate in the respective Chamber shall be assured to the extent possible.
2. Committees, based upon subjects over which they have competence, shall have the power to:
   1. discuss and vote on bills which, in accordance with the by-laws, the authority of the entire body is unnecessary, unless an objection is made by one-tenth of the members of the Chamber;
   2. hold public hearings with entities of civil society;
   3. summon Ministers of the Federal Government to provide information on matters inherent to their duties;
   4. receive petitions, claims, representations or complaints from any person against acts or omissions of government authorities or public entities;
   5. request the deposition of any authority or citizen;
   6. examine construction programs and national, regional and sectorial development plans and to issue opinions upon them.
3. Legislative oversight of the executive
   Parliamentary investigative committees, which shall have the same investigative powers as judicial authorities, in addition to other powers set forth in the by-laws of their respective Chambers, shall be created by the Chamber of Deputies and the Federal Senate, either jointly or separately, upon the request of one-third of its members, to investigate certain facts for a determined period of time. If appropriate, their conclusions shall be forwarded to the Public Ministry to determine whether to pursue civil or criminal liability of the offenders.
4. During recess, the National Congress shall be represented by a Committee elected by its two Chambers at the last ordinary session of the legislative term, with powers defined in common by-laws, and whose composition shall reflect the proportional representation of the political parties to the extent possible.

Subsection I. General Provisions

Subsection II. Amendments to the Constitution

Subsection III. The Laws

Art 70

Art 71

1. In the case of a contract, the stay shall be adopted directly by the National Congress, which shall request immediately that the Executive take appropriate action.
2. If the National Congress or the Executive fails to take the action provided for in the preceding paragraph within ninety days, the Tribunal shall decide the matter.
3. Decisions of the Tribunal imposing debts or fines shall have the effect of executable judgments.
4. The Tribunal shall send quarterly and annual reports on its activities to the National Congress.

Art 72

1. If the explanations are not provided or are considered insufficient, the Committee shall ask the Tribunal to decide the matter conclusively within a period of thirty days.
2. If the Tribunal deems the expense irregular and the Committee determines that it may cause irreparable damage or serious injury to the public economy, the Committee shall propose to the National Congress that the expenditure be suspended.

Art 73

1. Ministers of the Tribunal of Accounts of the Union shall be nominated from Brazilians who satisfy the following requirements:
   1. more than thirty-five and less than sixty-five years of age;
   2. good moral character and unblemished reputation;
   3. notable understanding of law, accounting, economics and finances or public administration;
   4. more than ten years of practice or actual professional activity requiring the understanding mentioned in the preceding subparagraph.
2. Ministers of the Tribunal of Accounts of the Union shall be chosen:
   1. one-third by the President of the Republic, with the approval of the Senate, two being alternately chosen from among auditors and members of the Public Ministry assigned to the Tribunal from lists of three candidates suggested by the Tribunal, in accordance with the criteria of seniority and merit;
   2. two-thirds by the National Congress.
3. Ministers of the Tribunal of Accounts of the Union shall have the same guarantees, prerogatives, impediments, compensation and privileges as the Ministers of the Superior Tribunal of Justice. The rules of art. 40 apply to their retirement benefits and pensions.
4. When substituting for a Minister, an auditor shall have the same guarantees and impediments as the holder of the office, and when exercising other judicial duties, as a judge of a Regional Federal Tribunal.

Art 74

1. Upon learning of any irregularity or illegality, those responsible for internal control shall notify the Tribunal of Accounts of the Union thereof, upon penalty of being jointly liable.
2. Any citizen, political party, association or syndicate has standing, as provided by law, to denounce irregularities or illegalities to the Tribunal of Accounts of the Union.

Art 75

Art 76

Art 77

1. Election of the President of the Republic shall signify election of his running mate as Vice-President.
2. Once registered by a political party, the candidate who obtains an absolute majority of votes, not counting those left blank or void, shall be deemed the President-elect.
3. If no candidate attains an absolute majority on the first ballot, another election shall be held within twenty days after announcement of the results between the two candidates who obtained the greatest number of votes, and the one who obtains a majority of valid votes shall be deemed elected.
4. If, before the runoff election is held, a candidate dies, withdraws or is legally impaired, the candidate with the greatest number of votes among the remaining candidates shall be called.
5. In the event of the preceding paragraphs, if more than one candidate with an equal number of votes remain in second place, the older shall qualify.

Art 78

Art 79

Art 80

Art 81

1. If the vacancy occurs during the last two years of the President's term of office, the election for both offices shall be made by the National Congress within thirty days after the last vacancy occurred, as provided by law.
2. In any of these cases, those elected shall complete the terms of office of their predecessors.

Art 82

Art 83

Art 84

Art 85

Art 86

1. The President shall be suspended from his duties:
   1. in common criminal offenses, if the accusation or criminal complaint is received by the Supreme Federal Tribunal;
   2. in impeachable offenses, after proceedings are instituted by the Federal Senate.
2. If, after a period of one hundred eighty days, the trial has not been concluded, the President's suspension shall end, without prejudice to normal progress of the proceedings.
3. Head of state immunity
   The President of the Republic shall not be subject to arrest for common offenses until after a judgment of criminal conviction.
4. Head of state immunity
   During his term of office, the President of the Republic may not be held liable for acts unrelated to the performance of his duties.

Art 87

Art 88

Subsection I. Council of the Republic

Subsection II. National Defense Council

Art 92

1. Establishment of judicial council
   The Supreme Federal Tribunal, the National Council of Justice and the Superior Tribunals sit in the Federal Capital.
2. The Supreme Federal Tribunal and the Superior Tribunals have jurisdiction over the entire national territory.

Art 93

Art 94

Art 95

Art 96

Art 97

Art 98

1. Federal law shall provide for the creation of special courts in the area of Federal Justice.
2. Costs and fees shall be used exclusively to finance services under the care of specific activities of Justice.

Art 99

1. The Tribunals shall prepare their budget proposals, within the limits stipulated jointly with the other Branches in the law of budgetary directives.
2. After hearing from other interested tribunals, the proposal shall be submitted:
   1. at the Federal level, by the Presidents of the Supreme Federal Tribunal and Superior Tribunals, with approval of their respective Tribunals;
   2. at the level of the States, Federal District and Territories, by the Presidents of the Tribunals of Justice, with the approval of their respective Tribunals.
3. If the bodies referred to in § 2° do not deliver their respective budgetary proposals within the period established in the law of budgetary directives, for the purposes of consolidation of the annual budgetary proposal, the Executive shall consider the amounts approved in the budgetary law in effect, adjusting them in accordance with the limits as stipulated in § 1° of this article.
4. If the budgetary proposals with which this article deals are delivered in disregard of the limits as stipulated in § 1°, the Executive shall make the necessary adjustments for the purposes of consolidation of the annual budgetary proposal.
5. During the execution of the budget for the fiscal year, there shall be no realization of expenses or assumption of obligations that exceed the limits established in the law of budgetary directives through opening supplementary or special credits, except as previously authorized.

Art 100

1. The budgets of public law entities must include funds required for payment of their debts stemming from final non-appealable judgments for which judicial orders of payment were submitted by July 1st. Payments shall be made by the end of the following fiscal year, at which time their value shall be monetarily updated.
2. Debts of a support nature include those stemming from salaries, wages, earnings, pensions and their complementary provisions, social security benefits, and indemnification for death or disability, based on civil liability imposed by a final, nonappealable judgment.
3. The budgetary appropriations and the opened credits shall be consigned directly to the Judiciary. It is the duty of the President of the Tribunal rendering the decision that permits execution on the judgment to determine payment according to the possibilities of the deposits, and to authorize, at the creditor's request and only in the event of failure to respect his right of precedence, attachment of the quantity necessary to satisfy the debt.
4. The provision in the heading of this article with respect to issuance of judicial orders of payment does not apply to payment of obligations defined by law as small amounts, which must be paid by Federal, State, District or County Treasuries by virtue of a final non-appealable judgment.
5. It is prohibited to issue a judicial order of payment complementary or supplementary to the value paid, as well as to fractionize, divide or reduce the value of its execution, for the purpose of not making its payment, in part, in the form established in § 3° of this article and, in part, through issuance of a judicial order of payment.
6. The law may fix distinct values for the purpose of § 3° of this article, according to the different capacities of the public law entities.
7. Supreme/ordinary court judge removal
   The President of the competent Tribunal who, by an act of commission or omission, delays or tries to frustrate the regular liquidation of a judicial order of payment commits an impeachable offense.

Art 101

Art 102

1. Allegation of disobedience of a fundamental precept stemming from this Constitution shall be heard by the Supreme Federal Tribunal, as provided by law.
2. Judicial precedence
   The Supreme Federal Tribunal's definitive decisions on the merits in direct actions of unconstitutionality and in declaratory actions of constitutionality shall have erga omnes effects and shall be binding with respect to the rest of the Judiciary and the federal, state and county public administration, both direct and indirect.
3. In the extraordinary appeal, the appellant must demonstrate the general repercussions of the constitutional questions argued in the case, as provided by law, in order for the Tribunal to examine the admissibility of the appeal, which may be rejected only by manifestation of two-thirds of its members.

Art 103

1. The Procurator-General of the Republic shall be heard previously in direct actions of unconstitutionality and in all cases coming within the jurisdiction of the Supreme Federal Tribunal.
2. Whenever there is a declaration of unconstitutionality because measures to make a constitutional rule effective are lacking, the appropriate Branch shall be notified to adopt the necessary measures, and in the case of an administrative agency, to do so within thirty days.
3. When it considers the unconstitutionality of a legal rule or a normative act in the abstract, the Supreme Federal Tribunal shall first summon the Advocate-General of the Union to defend the impugned act or text.
4. Revoked.

Art 103-A

1. The objective of the súmula shall be the validity, interpretation and efficacy of determined rules, as to which there is presently controversy among judicial bodies or between judicial bodies and the public administration, causing serious legal insecurity and corresponding multiplication of cases about identical questions.
2. Without prejudice to what has been established by law, approval, revision or cancellation of a súmula may be demanded by persons with standing to bring a direct action of unconstitutionality.
3. A reclamation to the Supreme Federal Tribunal will lie from an administrative act or judicial decision that is contrary to the applicable súmula or that improperly applies the súmula. Upon determination that the reclamation should be granted, the Supreme Federal Tribunal shall annul the administrative act or vacate the challenged judicial decision, and shall determine that another shall be rendered, with or without application of the súmula, as may be the case.

Art 103-B

1. The Council shall be presided over by the Minister from the Supreme Federal Tribunal, who shall vote in case of a tie. The Minister of the Supreme Federal Tribunal shall be excluded from distribution of cases in that tribunal.
2. Members of the Council shall be appointed by the President of the Republic, after approval of the nomination by an absolute majority of the Federal Senate.
3. If the appointments provided for in this article are not carried out within the legal period, the choice shall be made by the Supreme Federal Tribunal.
4. It is the responsibility of the Council to control the administrative and financial functioning of the Judiciary and performance of judges' functional duties. In addition to the powers conferred upon it by the Statute of the Judicature, the Council shall have responsibility for:
   1. preserving judicial autonomy and compliance with of the Statute of the Judicature, being able to issue regulatory acts, within the scope of its competence, or to recommend measures;
   2. safeguarding observance of art. 37 and appreciating, ex officio or upon demand, the legality of administrative acts performed by members or organs of the Judiciary, being able to vacate or revise them, or set a period in which to adopt the necessary measures for exact compliance with the law, without prejudice to the jurisdiction of the Tribunal of Accounts of the Union;
   3. receiving and hearing complaints against members or organs of the Judiciary, including against its auxiliary services, employees and agencies rendering notarial and registry services that act by delegation of public or official powers, without prejudice to the disciplinary and correctional jurisdiction of the tribunals. The Council may assume jurisdiction over ongoing disciplinary proceedings and determine removal, leave or retirement with compensation or benefits proportional to the time of service and apply other administrative sanctions, assuring a full defense;
   4. making representations to the Public Ministry, in the case of crimes against public administration or abuse of authority;
   5. revising, ex officio or upon demand, disciplinary proceedings of judges and members of tribunals decided less than one year ago;
   6. preparing a statistical report each semester by unit of the Federation on the cases and judgments entered by the different organs of the Judiciary;
   7. preparing an annual report that proposes the measures it deems necessary with respect to the situation of the Judiciary in the Country and the activities of the Council. This report should be part of the message of the President of the Supreme Federal Tribunal sent to the National Congress on the occasion of the opening of the legislative session.
5. The Minister of the Superior Tribunal of Justice shall exercise the function of Supervising Minister and shall be excluded from distribution of the Tribunal's cases. In addition to the powers conferred upon him by the Statute of the Judicature, he is responsible for the following:
   1. receiving complaints and denunciations from any interested person with respect to magistrates and judicial services;
   2. exercising the executive functions of the Council as to general inspection and correction;
   3. requisitioning and designating magistrates, delegating powers to them, and requisitioning employees of judges or tribunals, including those of the States, Federal District, and the Territories.
6. The Procurator-General of the Republic and the President of the Federal Council of the Brazilian Bar Association shall officiate at the Council.
7. The Union, including the Federal District and its Territories, shall create judicial grievance centers with jurisdiction to receive complaints and denunciations from any interested person against members or organs of the Judiciary, or against their auxiliary services, reporting directly to the National Council of Justice.

Art 104

Art 105

Art 106

Art 107

1. A law shall regulate removal or transfer of judges of the Federal Regional Tribunals and determine their jurisdiction and place to sit.
2. The Federal Regional Tribunals shall set up itinerant courts, which shall hold hearings and other jurisdictional functions within the territorial limits of their respective jurisdictions, utilizing public and community facilities.
3. The Federal Regional Tribunals may function in a decentralized fashion, constituting regional Chambers, in order to assure full access to justice at all phases of judicial proceedings.

Art 108

Art 109

1. Cases in which the Union is the plaintiff shall be brought in the judicial section where the other party is domiciled.
2. Cases against the Union may be brought in the judicial section of the plaintiff's domicile, where the act or fact causing the complaint occurred, or where the thing causing the complaint is situated or in the Federal District.
3. Cases in which the parties are a social security institution and its beneficiary, but no federal judge sits in the district, shall be tried and decided in the forum of the state court of the domicile of the insured or the beneficiary; the law may permit other cases to be tried and adjudicated in state courts.
4. In the case of the preceding paragraph, the appeal that may be taken shall always be to the Federal Regional Tribunal in the jurisdictional area of the judge of the first instance.
5. International law
   For the purposes of assuring compliance with obligations stemming from international human rights treaties to which Brazil is a party, the Procurator-General of the Republic shall suggest to the Superior Tribunal of Justice, at any phase of the inquiry or proceeding, removal to the jurisdiction of the Federal Courts in cases of grave violation of human rights.

Art 110

Art 111

1. Revoked:
   1. revoked.
   2. revoked.
2. Revoked.
3. Revoked.

Art 111-A

1. The law shall provide for the jurisdiction of the Superior Labor Tribunal.
2. The following shall function together with the Superior Labor Tribunal:
   1. the National School for the Formation and Improvement of Labor Magistrates, which, among other functions, shall be responsible for regulating official courses for entry and promotion in the career;
   2. the Superior Council of Labor Justice, as the central body of the system, which shall be responsible for performing administrative, budgetary, financial and patrimonial supervision of Labor Justice in the first and second instances, as provided by law. The Council's decisions shall have binding effects.

Art 112

Art 113

Art 114

1. If collective bargaining negotiations are unsuccessful, the parties may appoint arbitrators.
2. If one party refuses collective bargaining or arbitration, the parties, by common accord, may file an economic collective labor dispute. This conflict may be decided by the Labor Courts, respecting the minimum legal provisions for protection of labor, as well as those previously agreed upon.
3. In case of a strike in an essential activity, with the possibility of injury to the public interest, the Public Labor Ministry shall bring a collective labor dispute, with the Labor Courts having jurisdiction to decide the conflict.

Art 115

1. The Regional Labor Tribunals shall install itinerant courts, which shall hold hearings and other jurisdictional functions within the territorial limits of their respective jurisdictions, utilizing public and community facilities.
2. The Regional Labor Tribunals may function in a decentralized manner, constituting regional Chambers to assure full jurisdictional access to justice at all phases of the proceedings.

Art 116. Jurisdiction in the Labor Courts shall be exercised by a single judge.

Art 117

Art 118

Art 119

Art 120

1. The Regional Electoral Tribunals shall be formed:
   1. through election, by secret ballot:
      1. of two judges from the justices of the Tribunals of Justice;
      2. of two judges from the state courts, chosen by the Tribunal of Justice;
   2. by one judge of the Federal Regional Tribunal that sits in the Capital of the State or Federal District, or in the absence thereof, by a federal judge chosen in any case by the respective Federal Regional Tribunal;
   3. by two judges appointed by the President of the Republic from six lawyers of notable legal knowledge and good moral character, nominated by the Tribunal of Justice.
2. The Regional Electoral Tribunal shall elect its President and Vice-President from among the justices [of the Tribunal of Justice].

Art 121

1. The members of the tribunals, the state court judges and the members of the electoral boards, while exercising their functions and to the extent applicable to them, shall enjoy full guarantees and shall be non-removable.
2. Electoral court term limits, Electoral court term length
   Except for a valid reason, judges of the electoral tribunals shall serve for at least two years and never for more than two consecutive two-year periods, and their alternates shall be chosen at the same time and through the same procedure, in equal numbers for each category.
3. Decisions of the Superior Electoral Tribunal are not appealable, with the exception of those contrary to this Constitution and those denying habeas corpus or a writ of security.
4. Decisions of the Regional Electoral Tribunals may only be appealed when:
   1. they contravene an express provision of this Constitution or law;
   2. a divergence exists in the interpretation of a law between two or more electoral courts;
   3. they deal with ineligibility or issuance of certificates of election in federal or state elections;
   4. they annul certificates of election or decree the loss of federal or state elective offices;
   5. they deny habeas corpus, writ of security, habeas data or a mandate of injunction.

Art 122

Art 123

Art 124

Art 125

1. The jurisdiction of the courts shall be defined in the State Constitution, and the law of judicial organization shall be proposed by the Tribunal of Justice.
2. The States have the power to institute an action of unconstitutionality of state or county laws or normative acts contrary to the State Constitution, conferral of standing to act on only one agency being prohibited.
3. By proposal of the Tribunal of Justice, a state law may create a state Military Justice System, which shall consist at the first instance of state court judges and Councils of Justice, and at the second instance of the Tribunal of Justice itself, or a Tribunal of a Military Justice in those States in which the effective military is greater than twenty thousand members.
4. The State Military Justice shall have jurisdiction to charge and to try members of the State military for military crimes defined by law and in judicial actions against acts of military discipline, preserving the jurisdiction of the jury when the victim is a civilian. It shall be the responsibility of the appropriate court to decide on the loss of post, loss of rank for officers and loss of grade for servicemen.
5. The state court judges in the military courts shall have jurisdiction to charge and to judge by themselves military crimes committed against civilians and judicial actions against acts of military discipline. It is the responsibility of the Council of Justice, under the presidency of a state court judge, to charge and to judge other military crimes.
6. The Tribunal of Justice shall operate in a decentralized fashion, constituting regional Chambers, in order to assure full access to justice at all phases of the proceedings.
7. The Tribunal of Justice shall install itinerant courts, which shall hold hearings and other jurisdictional functions within the territorial limits of their respective jurisdiction, utilizing public and community facilities.

Art 126

Art 127

1. Unity, indivisibility and functional independence are institutional principles of the Public Ministry.
2. Civil service recruitment
   The Public Ministry is assured functional and administrative autonomy, and it may, observing provisions of art. 169, propose to the Legislature creation and abolition of its positions and auxiliary services, filling them through competitive public examinations, or such examinations and comparison of professional credentials; remuneration policy; and career plans. The law shall provide for its organization and operation.
3. The Public Ministry shall draw up its budgetary proposal within the limits established in the law of budgetary directives.
4. If the Public Ministry does not deliver its respective budgetary proposal within the period established in the law of budgetary directives, the Executive shall consider, for purposes of consolidation of the annual budgetary proposal, the amounts approved in the current budgetary law, adjusted in accordance with the limits set forth in the form of § 3°.
5. If the budgetary proposal dealt with in this article is delivered in disregard of the limits set forth in § 3°, the Executive shall proceed with the necessary adjustments in order to consolidate the annual budgetary proposal.
6. During execution of the budget for the current fiscal year, there shall be no realization of expenses or assumption of obligations that exceed the limits established in the law of budgetary directives through opening supplemental or special credits, unless previously authorized.

Art 128

1. Attorney general
   The head of the Public Ministry of the Federal Government is the Procurator-General of the Republic, appointed by the President of the Republic from career members over thirty-five years of age, after approval by an absolute majority of the members of the Federal Senate, for a term of office of two years, re-appointment being permitted.
2. The Procurator-General of the Republic can be removed from office, on the initiative of the President of the Republic, subject to prior authorization of an absolute majority of the Federal Senate.
3. The Public Ministry of the States, Federal District and Territories shall make up a list of three names from career members, in the form of the respective law, for selection of their Procurators-General, who shall be appointed by Heads of the Executive Branch for a term of office of two years, permitting one reappointment.
4. The Procurators-General of the States and of the Federal District and Territories may be removed from office by an absolute majority of the Legislature, under the terms of a respective complementary law.
5. Complementary laws of the Union and States, which may be proposed by the respective Procurators-General, shall establish the organization, powers and by-laws of each Public Ministry, observing with respect to their members:
   1. the following guarantees:
      1. life tenure after two years in office, capable of losing their positions only by a court judgment that has become final and unappealable;
      2. non-transferability, except by reason of public interest, through a decision of the appropriate collegiate body of the Public Ministry, by an absolute majority vote of its members, assuring a full defense;
      3. irreducibility of fixed compensation, set in the form of art. 39, § 4°, and except a provided for in arts. 37, X and XI, 150, II, 153, III, 153, § 2°, I;
   2. the following prohibitions:
      1. receiving, on any account and under any pretext, fees, percentages or court costs;
      2. practicing law;
      3. participating in a commercial company, as provided by law;
      4. performing, even when on leave, any other public function except teaching;
      5. engaging in political party activities;
      6. under any title or pretext, receiving assistance or contributions from individuals or public or private entities, except as provided by law.
6. The provision of art. 95, sole paragraph, V applies to members of the Public Ministry.

Art 129

1. The standing of the Public Ministry to bring civil actions provided for in this article shall not preclude standing of third parties in the same cases, as provided in this Constitution and by law.
2. Functions of the Public Ministry may be performed only by career personnel, who must reside in the judicial district of their respective assignments, except with the authorization of the head of the institution.
3. Civil service recruitment
   Entry into the career of the Public Ministry shall be through public competitive examinations and comparison of professional credentials, assuring participation of the Brazilian Bar Association in such competition, and shall require a law degree and a minimum of three years of legal activities, observing the order of classification for appointments.
4. Where appropriate, the provisions of art. 93 apply to the Public Ministry.
5. The distribution of cases in the Public Ministry shall be immediate.

Art 130

Art 130-A

1. The members of the Council coming from the Public Ministry shall be selected by the respective Public Ministries, as provided by law.
2. The National Council of the Public Ministry shall be responsible for control of the administrative and financial functioning of the Public Ministry and performance of the functional duties of its members. It is responsible for:
   1. preserving the functional and administrative autonomy of the Public Ministry, being able to issue regulatory acts in its area of jurisdiction, or to recommend measures;
   2. observing art. 37 and appreciating, ex officio or upon demand, the legality of administrative acts practiced by members or bodies of the Public Ministry of the Union and of the States. The National Council can vacate or revise these acts, or fix a period in which necessary measures for the precise performance of the law shall be adopted, without prejudice to the jurisdiction of the Tribunals of Accounts;
   3. receiving and hearing complaints against members or organs of the Public Ministry of the Union and the States, including against their auxiliary services, without prejudice to the disciplinary and correctional jurisdiction of the institution. The National Council may assume jurisdiction over ongoing disciplinary proceedings to determine removal, leave or retirement with salary or benefits proportional to the time of the service and to apply other administrative sanctions, assuring a full defense;
   4. revising, ex officio or by demand, disciplinary proceedings of members of the Public Ministry of the Union or the States decided less than one year ago;
   5. preparing an annual report proposing measures that it deems necessary with respect to the situation of the Public Ministry in the Country and the activities of the Council, which shall be part of the message provided for in art. 84, XI.
3. By secret ballot the Council shall choose a National Supervisor from among the members of the Public Ministry to which it is a part. Reelection is prohibited. The National Supervisor shall have the following responsibilities, in addition to the powers conferred upon her or him by law:
   1. to receive complaints and denunciations, from any interested person, with respect to the members of the Public Ministry and its auxiliary services;
   2. to perform the executive functions of the Council with respect to general inspection supervision;
   3. to requisition and designate members of the Public Ministry, delegating powers to them, and to requisition employees of the organs of the Public Ministry.
4. The President of the Federal Council of the Brazilian Bar Association shall officiate at the Council.
5. State and Federal laws shall create grievance centers for the Public Ministry, competent to hear complaints and denunciations by any interested person against members or organs of the Public Ministry, including against their auxiliary services, presenting them directly to the National Council of the Public Ministry.

Art 131

1. The head of the Advocacy-General of the Union is the Advocate-General of the Union, freely appointed by the President of the Republic from among citizens over thirty-five years of age, of notable legal knowledge and unblemished reputation.
2. Civil service recruitment
   Entry into initial phases of the career of the institution dealt with in this article shall be by competitive public examinations and comparison of professional credentials.
3. The Procurator-General of the National Treasury is responsible for representing the Union with respect to execution on unpaid taxes owed to it, as provided by law.

Art 132

Art 133

Art 134

1. Civil service recruitment
   A complementary law shall organize the Public Defender's Office of the Union and of the Federal District and Territories and prescribe general rules for its organization in the States, with career positions, filled at the entry level through public competitive examinations and comparison of professional credentials, assuring its members the guarantee of non-transferability and prohibiting practice of law outside their institutional duties.
2. State Public Defenders are assured functional and administrative autonomy and the right to initiate their budget proposal within the limits established in the law of budgetary directives, subject to the provisions of art. 99, § 2°.

Art 135

Art 136

1. The decree instituting a state of defense shall determine the period of its duration, specify the areas affected and indicate, within the terms and limits of the law, which of the following coercive measures will be in force:
   1. restrictions on rights of:
      1. assembly, even when held within associations;
      2. secrecy of correspondence;
      3. Telecommunications
         secrecy of telegraph and telephone communication;
   2. occupation and temporary use of public property and services in the event of a public calamity, with the Union being liable for the resulting damages and costs.
2. The state of defense may not exceed thirty days, and it may be extended once for an identical period if the reasons justifying the respective decree persist.
3. When a state of defense is in force:
   1. imprisonment for a crime against the State, determined by the party executing the measure, shall be communicated immediately by such party to the proper judge, who shall release the prisoner if the imprisonment is illegal; the prisoner may request examination of the corpus delicti from the police authority;
   2. the communication shall be accompanied by a statement by the authority as to the physical and mental state of the detainee at the time of arrest;
   3. no person shall be imprisoned or detained for more than ten days, unless authorized by the Judiciary;
   4. maintaining a prisoner incommunicado is prohibited.
4. When a state of defense has been decreed or extended, the President of the Republic shall submit the act with its respective justification within twenty-four hours to the National Congress, which shall decide on it by absolute majority.
5. If in recess, the National Congress shall be convoked extraordinarily within five days.
6. The National Congress shall examine the decree within ten days of its receipt, and shall continue functioning while the state of defense is in force.
7. If the decree is rejected, the state of defense shall cease immediately.

Art 137

Art 138

1. In the case of art. 137, I, a state of siege may not be decreed for more than thirty days, nor may each prolongation exceed a like period; in the case of subparagraph II, a state of siege may be decreed for the entire period of war or foreign aggression.
2. Leader of second chamber, Extraordinary legislative sessions
   If authorization to decree a state of siege is requested during a legislative recess, the President of the Federal Senate shall immediately convoke the National Congress to meet within five days in extraordinary session in order to consider the act.
3. The National Congress shall remain in session until the end of the coercive measures.

Art 139

Art 140

Art 141

Art 145

1. Whenever possible, taxes shall be personal and shall vary with the economic capacity of the taxpayer. To make these objectives effective, the tax administration may identify the patrimony, income and economic activities of the taxpayer, respecting individual rights, as provided by law.
2. Fees may not be calculated on the same basis as taxes.

Art 146

Art 146-A

Art 147

Art 148

Art 149

1. The States, the Federal District, and Counties may institute a contribution, collected from their employees, for funding their social security regime dealt with in art. 40, at a rate not less than the contribution of civil servants holding effective positions in the Union.
2. The social contributions and the contribution for the intervention in the economic domain dealt with in the heading of this article:
   1. shall not be levied on export proceeds;
   2. shall also be levied on the importation of foreign products or services;
   3. the rates may be:
      1. ad valorem, based upon the invoice, gross receipts or the value of the transaction and, in the case of imports, the customs value;
      2. specific, based upon the unit of measure adopted.
3. An individual importer may be treated as the equivalent of a legal entity, as provided by law.
4. The law shall define the situations in which contributions shall be incurred only once.

Art 149-A

Art 150

1. The prohibition of subparagraph III, b, does not apply to the taxes provided for in arts. 148, I; 153, I, II, IV and V; and 154, II; and the prohibition of subparagraph III, c, does not apply to the taxes provided for in arts. 148, I; 153, I, II, III and V; and 154, II, nor to the fixing of the basis of calculation for the taxes provided for in arts. 115, III; and 156, I.
2. The prohibition contained in subparagraph VI, a, extends to autarchies and foundations instituted and maintained by the Government with respect to the patrimony, income and services connected with their essential purposes.
3. The prohibitions contained in subparagraph VI, a, and in the preceding paragraph do not apply to the patrimony, income and services connected with the exploitation of economic activities governed by the rules that apply to private ventures or to ventures in which users provide a counter performance or pay prices or tariffs, nor exempt one who has agreed to buy property from the obligation to pay the tax thereon.
4. The prohibitions contained in subparagraph VI, subsections b and c, encompass only the patrimony, income and services connected with the essential purpose of the entities mentioned therein.
5. The law shall determine measures for consumer clarification about taxes levied on goods and services.
6. Any subsidy or exemption, reduction in the basis of calculation, concession of a presumed credit, amnesty or remission involving taxes, fees or contributions, may be granted only through a specific federal, state or county law that exclusively regulates the above enumerated matters or corresponding tax or assessment, without prejudice to the provisions of art. 155, § 2°, XII, g.
7. A law may impose liability upon the taxpayer for payment of a tax or assessment whose taxable event may occur afterwards, assuring the immediate and preferential restitution of the amount paid should the presumed taxable event not occur.

Art 151

Art 152

Art 153

1. The Executive may, with due regard for the conditions and limits established by law, change the rates on the taxes set out in subparagraphs I, II, IV and V.
2. The tax provided for in subparagraph III:
   1. shall be based on criteria of generality, universality and progressiveness, as provided by law;
   2. revoked.
3. The tax provided for in subparagraph IV:
   1. shall be selective, based on the essentiality of the product;
   2. shall be noncumulative, with an offset against the tax owed on each transaction of the amount charged on previous transactions;
   3. shall not be imposed on industrialized products destined for export;
   4. shall have a reduced impact on the acquisition of capital goods by the taxpayer, as provided by law.
4. The tax provided for in subparagraph VI of the heading:
   1. shall be progressive and its rates shall be fixed in a manner that is a disincentive to the maintenance of unproductive properties;
   2. shall not be levied on small rural properties, as defined by law, when worked by the owner if he owns no other real property;
   3. shall be inspected and collected by the Counties that opt to do so, as provided by law, so long as this does not imply a reduction in the tax or any other form of fiscal waiver.
5. Gold, when defined by law as a financial asset or instrument of foreign exchange, shall be subject exclusively to the tax mentioned in subparagraph V of the heading of this article, which shall be owed on the original transaction; the minimum rate shall be one percent, ensuring transference of the amount collected in the following terms:
   1. thirty percent to the State, Federal District or Territory, depending on the origin;
   2. seventy percent to the County of origin.

Art 154

Art 155

1. The tax provided for in subparagraph I:
   1. can be imposed, with respect to real property and its respective rights, by the State or Federal District where the property is located;
   2. can be imposed, with respect to personalty, securities and credit instruments, by the State or Federal District where the inventory or schedule is probated, or the domicile of the donor;
   3. shall have its jurisdiction regulated by a complementary law:
      1. if the donor is domiciled or resident abroad;
      2. if the deceased was a foreign resident or domiciliary, owned property abroad or had an inventory probated abroad;
   4. shall have its maximum rates fixed by the Federal Senate.
2. The tax provided for in subparagraph II shall conform to the following:
   1. it shall be noncumulative, with an offset against the tax owed on each transaction of circulation of goods or performance of services by the amount charged on the previous ones by the same State, by another State or by the Federal District;
   2. exemption or non-incidence, unless the contrary is determined in legislation:
      1. shall not imply a credit to offset the amount due on subsequent transactions or performances;
      2. shall carry with it annulment of credits for prior transactions;
   3. may be selective, depending upon the essentiality of the merchandise or services;
   4. a resolution of the Federal Senate, on the initiative of the President of the Republic or of one-third of the Senators, approved by an absolute majority of its members, shall set the rates applicable to interstate and export transactions and performances;
   5. the Federal Senate may:
      1. set minimum rates for internal transactions, by resolution on the initiative of one-third and approved by an absolute majority of its members;
      2. fix maximum rates for the same transactions to resolve specific conflicts involving interests of States, by a resolution on the initiative of an absolute majority and approved by two-thirds of its members;
   6. unless there is a decision to the contrary by the States and the Federal District, in the terms of subparagraph XII, g, the intrastate rates on circulation of goods and performing of services may not be lower than those established for interstate transactions;
   7. for transactions and performances with respect to goods and services destined for final consumers located in another State, the following shall be adopted:
      1. the interstate rate, when the recipient is the taxpayer;
      2. the intrastate rate, when the recipient is not the taxpayer;
   8. in the situation in subsection a of the preceding subparagraph, the tax corresponding to the difference between the intrastate rate and the interstate rate shall be allocated to the State where the recipient is located;
   9. shall also be imposed:
      1. on the entry of goods or merchandise imported from abroad by an individual or a legal entity, even though not a habitual taxpayer, regardless of purpose, as well as on services performed abroad, the tax being allocated to the State where the domicile [of the person] or establishment receiving the merchandise, goods or services is located;
      2. on the total value of the transaction, when merchandise is furnished with services not included in the taxing power of the counties;
   10. shall not be imposed:
       1. on transactions transferring merchandise abroad, nor on services rendered to those abroad, assuring maintenance and utilization of the amount of tax collected in prior transactions and services;
       2. on transactions transferring to other States petroleum, including lubricants, petroleum-derived liquid and gaseous fuels and electric energy;
       3. on gold, in the situation defined in art. 153, § 5°;
       4. on performing communication services in the forms of broadcasting sounds and images with sound for free and gratuitous reception;
   11. shall not include in its assessment basis the amount of the tax on industrialized products, when the transaction between taxpayers involves a product destined for industrialization or commercialization and constitutes the taxable event for both taxes;
   12. a complementary law shall:
       1. define its taxpayers;
       2. deal with tax substitution;
       3. regulate the regime for offsetting taxes;
       4. establish the location of transactions of circulation of goods and performance of services for purposes of collection of the tax and definition of the establishment responsible;
       5. in exports abroad exclude from incidence of the tax services and products other than those mentioned in subparagraph X, a;
       6. provide for maintenance of a credit for services and merchandise sent to other States and exported abroad;
       7. regulate the way fiscal exemptions, incentives and benefits shall be granted and revoked by resolutions of the States and the Federal District;
       8. define fuels and lubricants on which the tax shall be imposed only once, regardless of end use, in which case the provision in subparagraph X, b, shall not apply;
       9. fix the basis for calculation so that the tax falls on the entire amount, as well as upon the importation from abroad of the good, merchandise or service.
3. Telecommunications
   Except for the taxes dealt with in subparagraph II of the heading of this article and in art. 153, I and II, no other tax shall be imposed on transactions involving electric energy, telecommunication services, petroleum by-products, fuels, and minerals of the Country.
4. In the case of subparagraph XII, h, the following shall be observed:
   1. in transactions involving lubricants and fuels derived from petroleum, the tax shall be allocated to the State where the consumption occurs;
   2. in interstate operations, between taxpayers, involving natural gas and its by-products and lubricants and fuels not included in subparagraph I of this paragraph, the tax shall be divided between the States of origin and destination, maintaining the same proportion that occurs in transactions involving other merchandise;
   3. in interstate transactions involving natural gas and its by-products, and lubricants and fuels not included in subparagraph I of this paragraph, and destined to the non-taxpayer, the tax shall belong to the State of origin;
   4. the rates of the tax shall be defined by determination of the States and the Federal District, in accordance with § 2°, XII, g, observing the following:
      1. they shall be uniform in all national territory, but may be differentiated by product;
      2. they may be specific by unit of measure adopted or ad valorem, levied on the value of the transaction or on the price for the product or its similar in freely competitive sales;
      3. they may be reduced and re-established, the provision of art. 150, III, b, being inapplicable.
5. The rules necessary for application of the provisions of § 4°, including those relating to the ascertainment and destination of the tax, shall be established by determination of the States and the Federal District in accordance with § 2°, XII, g.
6. The tax provided for in subparagraph III:
   1. shall have minimum rates fixed by the Federal Senate;
   2. shall have differentiated rates in accordance with type and utilization.

Art 156

1. Without prejudice to the progressivity in time to which art. 182, § 4°, subparagraph II refers, the tax provided for in subparagraph I may:
   1. be progressive in accordance with the value of the real property; and
   2. have different rates in accordance with the location and use of the real property.
2. The tax provided for in subparagraph II:
   1. shall not be imposed on the transfer of property or rights incorporated into the patrimony of a legal entity to pay up its capital, nor upon the transfer of property or rights stemming from merger, incorporation, spin-off or dissolution of a legal entity, unless, in such cases, the preponderant activity of the acquiring party is the purchase and sale of such property or rights, the leasing of real property or commercial leasing;
   2. goes to the County where the property is located.
3. With respect to the tax provided for in subparagraph II of the heading of this article, a complementary law shall:
   1. set maximum and minimum rates;
   2. exclude from its application exports of services;
   3. regulate the form and conditions as well as fiscal exemptions, incentives and benefits that shall be granted and revoked.
4. Revoked.

Art 157

Art 158

Art 159

1. For purposes of calculating the amount to be turned over under subparagraph I, the portion of the collection of the tax on income and earnings of any nature belonging to the States, Federal District and Counties according to arts. 157, I, and 158, I, shall be excluded.
2. No unit of the federation may be allocated a share in excess of twenty percent of the amount referred to in subparagraph II, and any excess shall be distributed among the other participants, maintaining the apportionment criteria established therein.
3. The States shall turn over to the respective Counties twenty-five percent of the funds they receive under the terms of subparagraph II, observing the criteria established in art. 158, sole paragraph, I and II.
4. Twenty-five percent of the amount of resources dealt with in subparagraph III that belong to each State shall be destined for the Counties, as provided by the law referred to in the mentioned subparagraph.

Art 160

Art 161

Art 162

Art 163

Art 164

1. The Central Bank is prohibited from directly or indirectly granting loans to the National Treasury and to any agency or entity that is not a financial institution.
2. In order to regulate the money supply or interest rates, the Central Bank may purchase and sell securities issued by the National Treasury.
3. The cash balances of the Union shall be deposited in the Central Bank; the cash balances of the States, Federal District, Counties, governmental agencies or entities and companies controlled by the Government shall be deposited in official financial institutions, except for cases established by law.

Art 165

1. The law that institutes the multi-year plan shall establish, on a regional basis, the directives, objectives and targets of the federal public administration for capital expenditures and other expenses resulting therefrom and for those regarding continuing programs.
2. The law of budgetary directives shall contain the targets and priorities of the federal public administration, including the capital expenses for the following fiscal year, shall guide preparation of the annual budget law, shall provide for changes in tax legislation and shall establish the investment policies for official developmental financing agencies.
3. The Executive shall publish, within thirty days after the closing of each two-month period, a report summarizing its implementation of the budget.
4. The national, regional and sectorial plans and programs provided for in this Constitution shall be prepared in accordance with the multi-year plan and shall be examined by the National Congress.
5. The annual budget law shall include:
   1. the fiscal budget for the Branches of the Union, their funds, agencies, and entities of direct and indirect administration, including foundations instituted and maintained by the Government;
   2. the investment budget for companies in which the Union directly or indirectly holds the majority of the voting capital;
   3. the social security budget, covering all entities and agencies of direct or indirect administration connected with social security, as well as funds and foundations instituted and maintained by the Government.
6. The budget bill shall be accompanied by a regionalized demonstration of the effect on revenues and expenses resulting from exemption, amnesties, remissions, subsidies and benefits of a financial, tax and credit nature.
7. Mentions of social class
   The budgets established in § 5°, I and II, of this article, compatible with the multiyear plan, shall include among their functions reducing interregional inequalities according to population criteria.
8. The annual budget law shall not contain any extraneous provisions that do not represent a forecast of revenues and establishment of expenses, but such prohibition does not include authorization to create supplementary appropriations and borrow money, even by anticipating revenues, as provided by law.
9. A complementary law shall:
   1. determine the effectiveness and terms of the fiscal year, preparation and organization of the multi-year plan, the law of budgetary directives and the annual budget law;
   2. establish rules of financial and property management by the direct and indirect administration, as well as conditions for the institution and operation of funds.

Art 166

1. Legislative committees
   A permanent Joint Committee of Senators and Deputies shall be responsible for:
   1. examining and issuing its opinion on the bills referred to in this article and on annual accounts submitted by the President of the Republic;
   2. examining and issuing its opinion on the national, regional and sectoral plans and programs provided for in this Constitution, and monitoring and supervising the budget, without prejudice to the activity of the other committees of the National Congress and of its Chambers, created in accordance with art. 58.
2. Amendments shall be submitted to the Joint Committee, which shall issue its opinion on them, and shall be examined, in accordance with internal rules, by the Plenary Session of the two Chambers of the National Congress.
3. Amendments to the annual budget bill or to bills that modify it may only be approved if:
   1. they are compatible with the multi-year plan and with the law of budgetary directives;
   2. they specify the necessary funds, which may only stem from elimination of expenditures, excluding those that deal with:
      1. appropriations for personnel and their indirect costs;
      2. debt servicing;
      3. constitutional tax transfers to the States, Counties and Federal District; or
   3. they are related:
      1. to the correction of errors or omissions; or
      2. to the provisions in the text of the bill.
4. Amendments to the budgetary directives bill may not be approved if they are incompatible with the multi-year plan.
5. The President of the Republic may send a message to the National Congress proposing modification of the bills referred to in this article so long as the Joint Committee has not started to vote on the part for which a change is proposed.
6. Bills on the multi-year plan, budgetary directives and annual budget shall be submitted by the President of the Republic to the National Congress in accordance with the complementary law referred to in art. 165, § 9°.
7. So long as they do not conflict with the provisions of this section, the other rules on legislative procedure apply to the bills mentioned in this article.
8. Any funds which, as a result of a veto, amendment or rejection of the annual budget bill, have no corresponding expenditure, may be used, as the case may be, through special or supplemental appropriations, with prior and specific legislative authorization.

Art 167

1. Economic plans
   No investment whose execution extends beyond a fiscal year may be started without prior inclusion in the multi-year plan or without a law authorizing such inclusion, under penalty of an impeachable offense.
2. Special and extraordinary appropriations shall be in force in the fiscal year in which they are authorized, unless the act authorizing them is promulgated during the last four months of that fiscal year, in which case, the limits of their balances being reopened, they shall be incorporated into the budget of the subsequent fiscal year.
3. Opening of extraordinary appropriations shall only be permitted to meet unforeseeable and urgent expenses, such as those resulting from war, internal commotion or public calamity, observing the provisions of art. 62.
4. Binding one's own receipts generated by the taxes referred to in arts. 155 and 156, and of the resources dealt with in arts. 157, 158 and 159, I, a and b, and II, is permitted as a guarantee or counter-guarantee to the Union and for payment of debts owed to it.

Art 168

Art 169

1. Granting any advantage or increase in remuneration, creation of offices, jobs and positions or changes in career structures, as well as the admission or contracting of personnel of whatever title, by agencies and entities of direct or indirect administration, including government-created and maintained foundations, may only be accomplished:
   1. if there is a prior budgetary appropriation sufficient to cover the estimated personnel expenditures and the increases resulting therefrom;
   2. if there is a specific authorization in the law of budgetary directives, with the exception of public companies and mixed-capital companies.
2. Once the period established in the complementary law referred to in this article for adoption of the parameters provided herein has run, all remittances of federal or state funds to the States, Federal District and Counties that do not observe the referred to limits shall be immediately suspended.
3. For compliance with the limits established as the basis of this article, during the period fixed in the complementary law referred to in the heading, the Union, States, Federal District and Counties shall adopt the following measures:
   1. reduction by at least 20 percent in expenses with commission offices and positions of confidence;
   2. dismissal of non-tenured civil servants.
4. If the measures adopted on the basis of the prior paragraph are insufficient to assure compliance with the determinations of the complementary law referred to in this article, tenured civil servants may lose their office, so long as the motivating normative act of each one of the Branches specifies the functional activity or administrative agency or unit that is the object of the reduction in personnel.
5. A civil servant who loses his office in accordance with the prior paragraph shall have a right to just compensation corresponding to one month of remuneration for each year of service.
6. Offices that are eliminated in accordance with the prior paragraphs shall be considered extinct. Creation of offices, jobs or positions with equal or similar powers is prohibited for a period of four years.
7. Federal law shall provide for general rules to be obeyed for carrying out the provisions of § 4°.

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Art 194

Art 195

1. The revenues of the States, Federal District and Counties intended for social security shall be included in their respective budgets and shall not be part of the Union's budget.
2. The proposal for the social security budget shall be prepared jointly by the agencies responsible for health, social security and social assistance, taking into account goals and priorities established in the law of budgetary directives, assuring each area management of its funds.
3. A legal entity owing money to the social security system, as established by law, may not contract with the Government nor receive benefits or fiscal or credit incentives therefrom.
4. The law may institute other sources in order to guarantee maintenance or expansion of social security, observing the provisions of art. 154, I.
5. No social security benefit or service may be created, increased or extended without a corresponding source of full funding.
6. The social contributions dealt with in this article may be collected only ninety days after the publication date of the law that instituted or modified them, and the provisions of art. 150, III, b shall not apply to them.
7. Charitable entities of social assistance complying with the requirements established by law are exempt from social security contributions.
8. Rural producers, joint venturers, sharecroppers, and self-employed fishermen, as well as their respective spouses, who conduct their activities as a family enterprise, without permanent employees, shall contribute to social security by applying a rate to the proceeds from marketing their production and shall be entitled to benefits, as provided by law.
9. The social contributions provided for in subparagraph I of the heading of this article may have differentiated rates or bases of calculation in accordance with economic activity, intensive utilization of manpower, the size of the firm or the structural condition of the labor market.
10. The law shall define the criteria for transference of resources for the unified system of health and social assistance actions of the Union for the States, Federal District and Counties, and of States for Counties, observing the respective counterparts of the resources.
11. Concession of remission or amnesty for social contributions dealt with in subparagraphs I, a, and II of this article is prohibited for debts in amounts greater than that fixed by complementary law.
12. The law shall define sectors of economic activity so that the contributions levied in subparagraphs I, b; and IV of the heading shall be non-cumulative.
13. The provision of § 12° applies in the event of gradual, total or partial substitution, of the contribution levied in the form of subparagraph I, a, upon receipt or [issuance of an] invoice.

Art 196

Art 197

Art 198

1. The unified health system shall be financed, in the terms of art. 195, with funds from the social security budget of the Union, States, Federal District and Counties, as well as other sources.
2. The Union, States, Federal District and Counties shall apply annually in public health activities and services a minimum of the funds derived from the application of percentages calculated on:
   1. in the case of the Union, in the manner defined by the terms of the complementary law provided for in § 3°;
   2. in the case of the States and the Federal District, the amount of tax collections referred to in art. 155 and the funds dealt with in arts. 157 and 159, subparagraph I, a, and subparagraph II, deducting the amounts transferred to the respective Counties;
   3. in the case of the Counties and the Federal District, the amount of tax collections referred to in art. 156 and the funds dealt with in arts. 158 and 159, subparagraph I, b, and § 3°.
3. Complementary law, which shall be reevaluated at least every five years, shall establish:
   1. the percentages dealt with in § 2°;
   2. the criteria for allocating the resources of the Union linked to health destined for the States, Federal District and the Counties, and from the States destined to their respective Counties, with the goal of progressive reduction in regional disparities;
   3. the rules for supervision, evaluation and control of health expenses in the federal, state, district and county spheres;
   4. the rules for calculation of the amounts to be applied by the Union.

Art 199

1. Private institutions may participate on a supplementary basis in the unified health system, according to its directives, by means of contracts or agreements of public law, with a preference for philanthropic and non-profit entities.
2. Allocation of public funds to aid or to subsidize for-profit private institutions is prohibited.
3. Direct or indirect participation of foreign firms or capital in health assistance in the Country is prohibited, except for cases provided by law.
4. The law shall provide for the conditions and requirements to facilitate removal of human organs, tissues, and substances for transplants, research and treatment, as well as collection, processing and transfusion of blood and its by-products, forbidding all types of commercialization.

Art 200

Art 201

1. Adoption of differentiated requirements and criteria for the concession of retirement benefits in the general regime of social security is prohibited, except for activities under special conditions that prejudice health or physical integrity and for insureds who are handicapped, as defined by complementary law.
2. No benefit that replaces the contribution salary or earnings from labor of the insured shall have a monthly value lower than the minimum wage.
3. All contribution salaries included in the calculation of benefits shall be duly updated, as provided by law.
4. Readjustment of benefits to maintain their real value permanently is assured according to criteria defined by law.
5. A person participating in his or her own social security regime is prohibited from affiliating with the general social security regime as an optional insured.
6. The Christmas bonus of retirees and pensioners shall be based on the value of earnings in the month of December of each year.
7. Retirement in the general social security regime is assured, as provided by law, obeying the following conditions:
   1. Contributions for thirty-five years if male, and thirty years, if female;
   2. Age sixty-five, if male, and age sixty, if female, this age limit being reduced by five years for rural workers of both sexes and for those who perform their economic activities with their family, including rural producers, placer miners and self-employed fishermen.
8. The requirements referred to in subparagraph I of the prior paragraph shall be reduced by five years for teachers who dedicated themselves exclusively to the effective performance of teaching functions in pre-elementary, elementary and secondary education.
9. For retirement purposes, one is assured that periods of contribution in public administration and in private activity, both rural and urban, shall be taken into account on a reciprocal basis, in which case the various social security systems shall financially compensate themselves, according to criteria established by law.
10. The law shall regulate covering of risks of work accidents, which shall be provided for concurrently by the general social security regime and by the private sector.
11. Habitual earnings of the employee, of whatever nature, shall be included in salary for the purposes of social security contributions and consequent repercussion on benefits, in the cases and manner provided by law.
12. A law shall provide for a special system for including in social security low-income workers and those with no income of their own who dedicate themselves exclusively to domestic work within their homes, provided that they are members of low-income families, guaranteeing them access to benefits equal to one minimum wage.
13. The special system for including in social security dealt with in § 12° of this article shall have lower rates and forfeitures than those prevailing for others insured by the general regime of social security.

Art 202

1. The complementary law dealt with in this article shall assure participants in private social security entities full access to information relating to management of their respective plans.
2. Employer contributions, benefits and contractual conditions provided for in the bylaws, regulations and benefit plans of private social security entities shall not be integrated into the participants' labor contracts, nor shall they be integrated into the participants' remuneration, with the exception of conceded benefits, as provided by law.
3. The funding of private social security entities by the Union, States, Federal District and Counties, their autarchies, foundations, public firms, mixed-capital companies and other public entities is prohibited, except in their capacity as a sponsor. In such situation, in no case may its normal contribution exceed that of the insured.
4. A complementary law shall regulate the relationships among the Union, States, Federal District or Counties, including their autarchies, foundations, mixed-capital companies and firms controlled directly or indirectly, when sponsors of closed private social security entities and their respective closed social security entities.
5. A complementary law dealing with the prior paragraph shall be applied, when proper, to private firms holding permits or concessions for providing public services, when sponsors of closed social security entities.
6. The complementary law referred to in § 4 of this article shall establish the requirements for designation of officers of closed private social security entities and shall regulate the enrollment of participants in collegial groups and instances of decision in which their interests are the objects of discussion and deliberation.

Art 203

Art 204

Art 205

Art 206

Art 207

1. Universities are permitted to hire foreign professors, technicians and scientists as provided by law.
2. The provisions of this article shall apply to institutions of scientific and technological research.

Art 208

1. Access to compulsory and free education is a subjective public right.
2. The Government's failure to offer compulsory education or offering it irregularly implies liability on the part of the competent authority.
3. The Government has the responsibility to conduct a census of elementary school students, to take attendance, and to make sure, jointly with parents or guardians, that students attend school.

Art 209

Art 210

1. Religious education shall be an optional course during normal school hours in public elementary schools.
2. Protection of language use, Right to culture
   Regular elementary education shall be given in the Portuguese language, also assuring to indigenous communities the use of their native languages and their own learning procedures.

Art 211

1. The Union shall organize the federal education system and that of the Territories, shall finance the institutions of federal public education, and shall exercise a redistributive and supplementary function in educational matters, so as to guarantee equalization of educational opportunities and a minimum standard of educational quality through technical and financial assistance to the States, Federal District, and Counties.
2. The Counties shall act on a priority basis in elementary and pre-elementary education.
3. The States and Federal District shall act on a priority basis in elementary and secondary education.
4. In the organization of their educational systems, the States and Counties shall define forms of collaboration, in order to assure the universalization of compulsory education.

Art 212

1. For the purposes of the calculation provided for in this article, the share of tax revenues transferred from the Union to the States, Federal District and Counties, or from the States to their respective Counties, shall not be considered as revenues of the government making the transfer.
2. For purposes of complying with the heading of this article, the federal, state and county educational systems and funds employed pursuant to art. 213 shall be taken into account.
3. In the distribution of public funds, priority shall be assured to meeting the needs of compulsory education pursuant to the national educational plan.
4. The supplemental food and health assistance programs provided for in art. 208, VII, shall be financed with funds derived from social contributions and other budgetary funds.
5. Public elementary education shall have as an additional source of financing the social contribution for educational salary, collected by companies, as provided by law.

Art 213

1. The funds dealt with in this article may be used for elementary and secondary school scholarships, as provided by law, for those who show that they have insufficient funds, whenever there are no places or regular courses in the public school system in the locale where the student resides, placing the Government under an obligation to invest, on a priority basis, in expansion of the public school system in that locale.
2. University research and extension activities may receive financial support from the Government.

Art 214

Art 215

1. The National Government shall protect expressions of popular, indigenous and Afro-Brazilian cultures and those of other participant groups in the process of national civilization.
2. The law shall provide for establishing highly significant commemorative dates for various national ethnic segments.
3. The law shall establish a National Cultural Plan, of multi-year duration, seeking the cultural development of the country and the integration of public actions that lead to:
   1. defense and valorization of Brazilian cultural patrimony;
   2. the production, promotion and diffusion of cultural goods;
   3. formation of qualified personnel for the multiple dimensions of cultural management;
   4. democratization of access to cultural goods;
   5. valorization of ethnic and regional diversity.

Art 216

1. The Government, with the collaboration of the community, shall promote and protect Brazilian cultural heritage by inventories, registries, surveillance, monument protection decrees, expropriation and other forms of precaution and preservation.
2. It is the responsibility of public administration, as provided by law, to maintain governmental documents and take measures to make them available for consultation by those that need to do so.
3. The law shall establish incentives for production and knowledge of cultural property and values.
4. Damages and threats to the cultural patrimony shall be punished, as provided by law.
5. All documents and sites bearing historical reminiscences of the old hideouts for fugitive slaves are declared to be historical monuments.
6. States and the Federal District may bind up to five-tenths of one percent of their net tax receipts from the state fund for cultural development for financing cultural programs and projects, but these resources may not be used for payment of:
   1. personnel expenses and social charges;
   2. debt service;
   3. any other current expense not linked directly to the supported investments or actions.

Art 217

1. The Judiciary shall only hear legal actions relating to sports regulation and competitions after exhaustion of remedies in sports tribunals, as regulated by the law.
2. The sports tribunals shall render final decisions within a maximum period of sixty days from the date of filing the action.
3. The Government shall encourage leisure as a means of social promotion.