ТОП 10 на сайтеПриготовление дезинфицирующих растворов различной концентрации
Техника нижней прямой подачи мяча.
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Организация работы процедурного кабинета
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Коммуникативные барьеры и пути их преодоления
Обработка изделий медицинского назначения многократного применения
Образцы текста публицистического стиля
Четыре типа изменения баланса
Задачи с ответами для Всероссийской олимпиады по праву
ЗНАЕТЕ ЛИ ВЫ?
Влияние общества на человека
Приготовление дезинфицирующих растворов различной концентрации
Практические работы по географии для 6 класса
Организация работы процедурного кабинета
Изменения в неживой природе осенью
Уборка процедурного кабинета
Сольфеджио. Все правила по сольфеджио
Балочные системы. Определение реакций опор и моментов защемления
Article 73. In the regulation of the Emergency Social Fund, the instrument provided by item V of article 59 of the Constitution may not be applied.
Article 73 added by CA of Revision 1, March 1st. 1994.
Article 74. The Union may establish provisional contribution on the movement or transmission of monies and of credits and rights of financial nature.
Article 74 added by CA 12, August 15th 1996. This article instituted a new tax in Brazil, the Provisional Contribution on Financial Movements, which became known in Brazil as CPMF. Even though it was supposed to be provisional, it was extended a few times, and eventually became Permanent Contribution. The federal government found the CPMF very useful, as it increased tax collection significantly, and also allowed an easy way of tax auditing (as the banks had to collect the tax dues and inform the government about the bank balances of all tax payers).
Article 75. The provisional contribution on the movement or transmission of monies and of credits and rights of financial nature subject of article 74, instituted by Law 9,311 of October 24th 1996 and amended by Law 9,539 of December 12th 1997, is extended for thirty-six months, along with the respective laws.
Article 75 added by CA 21, March 18th 1999. See comments to article 74.
Article 76. In the period from 2003 to 2007, twenty percent of the total revenues of the Union derived from taxes, social contributions and contributions of intervention in the economic order, already instituted or which shall be instituted in the period, including additionals and respective legal adjustments, shall be free from any binding to any official body, fund or expenditure.
Article 76 added by CA 27, March 31st 2000. The Federal government claimed that, because much of their revenues were constitutionally bound to some kind of expenditures (pay roll, interests, education, health), there was not much of the budget left for investments or any strategic activities. This CA created the DRU (Desvinculation of the Revenues of the Union), by which the federal government was free to use 20% of the revenues; what actually happened is that the government used that share to pay interests and reduce debts.
Article 77. Until the fiscal year of 2004, the minimum resources to be applied in public activities and services of health shall be equal to:
Article 77 added by CA 29, September 13th 2000.
Article 78. Excepted the credits defined in law as of small value, the alimonies and those mentioned by the article 33 of this Temporary Constitutional Provisions Act and their adjustements, and those which were already paid or deposited, the judicial payment orders pending at the date of promulgation of this amendment and those derived from suits filed until December 31st 1999 shall be liquidated by their actual value, in legal tender, adjusted by legal interests, in annual installments, equal and successive, in a time frame of at most ten years, the cession of credits being permitted.
Article 78 added by CA 30, September 13th 2000.
Article 79. It shall be instituted, by the Federal Executive Power, to be enforced until the year 2010, the Fund for Combat and Erradication of Poverty, to be regulated by supplementary law, with the aim to provide to all Brazilians access to minimum levels of subsistence, whose resources shall be applied in supplementary activities of nutrition, habitation, education, health, increase of family income and other programmes of relevant social interest aimed at improving quality of life.
Article 79 added by CA 31, December 14th 2000. The Fund was regulated by Supplementary Law 111, July 6th 2001.
Article 80. The Fund for Combat and Erradication of Poverty shall be composed by:
Article 80 added by CA 31, December 14th 2000.
Article 81. It shall be instituted Fund constituted by the proceedings of the Union from the destatization of mixed capital companies or public ompanies controlled by the Union, directly or indirectly, when the transaction involves the selling of the respective control to a person or entity stranger to the Public Administration, or of a remanescent societary participation after the selling, whose interests, accrued from June 18th 2002, shall be reverted to the Fund for Combat and Erradication of Poverty.
Article 81 added by CA 31, December 14th 2000. The bigger State companies (Telecoms, steel mills, Vale do Rio Doce, etc) had already been privatized in 2000. The main proceedings to compose this fund came from the auctioning, by the government, of shares of Petrobrás and Vale do Rio Doce; in the case of Petrobrás, the government sold their shares but retained enough to keep control.
Article 82. The States, the Federal District and the municipalities shall institute Funds for Combat of Poverty, composed by the resources determined by this article and others allocated by those entities, and such Funds shall be managed by entities with participation of the civil society.
Article 82 added by CA 31, December 14th 2000. Paragraph 1. For the funding of the Funds in the States and Federal District, it may be instituted an additional of up to two percentage points to the rate of Tax on Circulation of Goods and Services - ICMS, levied on superfluous goods and services and under the conditions defined by the supplementary law subject of the article 155, paragraph 2, XII, of the Constitution, the provisions of article 158, IV, of the Constitution not being applicable on this additional.
Paragraph 1 added by CA 31, December 14th 2000, and amended by CA 42, December 19th 2003. The CA 42 added the reference to the supplementary law mentioned by article 155.
Article 82 added by CA 31, December 14th 2000.
Article 83. Federal law shall specify the superfluous goods and services mentioned in articles 80, II, and 82, paragraph 2.
Article 83 added by CA 31, December 14th 2000, and amended by CA 42, December 19th 2003. The original text contained a reference to article 82, paragraph 1, which became unnecessary after this paragraph was amended by the same CA 42.
Article 84. The contribution on the movement or transmission of monies and of credits and rights of financial nature, established by articles 74, 75 and 80, I, of this Temporary Constitutional Provisions Act, shall be levied until December 31st 2004.
Article 84 added by CA 37, June 12th 2004. Cf. article 90 of this Temporary Act, which extended the date mentioned here until December 31st 2007.
Article 84 added by CA 37, December 19th 2002. The clause II of paragraph 3, revoked by CA 42, read: "II - eight hundredths percent, in the fiscal year of 2004, when it shall be entirely directed to the Fund for Combat and Erradication of Poverty, subject of articles 80 and 81 of this Temporary Constitutional Provisions Act."
Article 85. The contribution subject of article 84 of this Temporary Constitutional Provisions Act shall not be levied, from the 30 (thirtieth) day counted from the date of publication of this Constitutional Amendment, on the following transactions:
Article 85 added by CA 37, June 12th 2002. This article created exemptions for several financial institutions which, otherwise, would have to pay the CPMF (contribution on financial transactions). The rate of this transactions is low (maximum rate was 0.38%), but it becomes very significant when the amounts are high, or when the transactions are repeated many times (as it is the case with stocks brokers). Fearing a fleed of investors, the government created these exemptions.
Article 86. Without application of instalments prescribed by the caption of article 78 of this Temporary Constitutional Provisions Act, the debts of the Federal, State, Federal District or municipal Treasuries, with origin in judicial sentences without appeal, shall be paid in accordance with the provisions of article 100 of the Federal Constitution, provided that the following conditions are cumulatively met:
Article 86 added by CA 37, June 12th 2002.
Article 87. For the purposes of the provisions of paragraph 3 of article 100 of the Federal Constitution and article 78 of this Temporary Constitutional Provisions Act, it shall be considered of small amount, until the official publication of the respective laws by the entities of the Federation, with due regard of paragraph 4 of article 100 of the Federal Constitution, the debts or duties determined by judicial payment order, in amounts equal to or lesser than:
Article 87 added by CA 37, June 12th 2002.
Article 88. While supplementary law does not regulate the provisions of clauses I and III of article 156 of the Federal Constitution, the tax referred to by clause III of the caput of the same article:
Article 88 added by CA 37, June 12th 2002.
Article 89. The members of the military police career of the ex-Federal Territory of Rondonia, who were in effective, regular exercize of their functions rendering services to that ex-Territory at the date in which it was turned into a State, as well as the military policemen admitted by force of federal law, whose salaries are paid by the Union, shall constitute a group in extinction of the federal administration, ensured the rights and benefits, forbidden the payment, on any account, of remuneratory differences, as well as indemnizations of any nature, constituted previously to the promulgation of this amendment.
Article 89 added by CA 38, December 19th 2003.
Article 90. The final term established by the caption of article 84 of this Temporary Constitutional Provisions Act shall be extended to December 31st 2007.
Article 90 added by CA 42, December 19th 2003.
Article 91. The Union shall remit to the States and the Federal District the amount defined in supplementary law, in acordance with criteria, terms and conditions established by such law, taking into account the exportations to foreigner countries of primary and semi-processed products, the ration etween exportations and importations, the credits derived from acquisitions directed to the permanent assets and the effective usage of the credito of the tax refered to by article 155, paragraph 2, X, a.
Article 91 and paragraphs added by CA 42, December 19th 1993.
Article 92. The terms established by article 40 of this Temporary Constitutional Provisions Act shall be increased by ten years.
Article 92 added by CA 42, December 19th 2003.
Article 93. The provisions of article 159, III, and paragraph 4, shall be enforced only after the passing of the law mentioned by the afore mentioned clause III.
Article 93 added by CA 42, December 19th 2003.
Article 94. The special tax regimes of microenterprises and small size enterprises of the Union, States, Federal District and municipalities shall cease to exist after the initial term of the regime established by article 146, III, d, of the Constitution.
Article 94 added by CA 42, December 19th 2003.
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