Article 152 of the Constitution of Brazil

to establish a tax difference between goods and services of any nature, by reason of their origin or destination. se C tion iii f ederal taxes a rticle 153. t he u nion shall have the power to institute taxes on. ( ca n o. 20, 1998; CA No. 42, 2003) I – importation of foreign products; II – exportation to other countries of national or nationalized products;III – income and earnings of any nature;IV – industrialized products; v – credit, foreign exchange and insurance transactions, or transactions relating to bonds or securities; VI – rural property; vii – large fortunes, under the terms of a supplementary law. p aragraph 1. t he e xecutive p ower may, observing the conditions and the limits established in law, alter the rates of the taxes enumerated in items i , ii , iv and v. Paragraph 2. The tax established in item III: i – shall be based on the criteria of generality, universality and progressiveness, under the terms of the law; II – (revoked). Paragraph 3. The tax established in item IV : I – shall be selective, based on the essentiality of the product; i i – shall be non-cumulative, and the tax due in each transaction shall be compensated by the amount charged in previous transactions; III – shall not be levied on industrialized products intended for export; iv – shall have its impact reduced, as set forth by law, in the case of purchase of capital goods by a taxpayer who is liable to pay such tax. Paragraph 4. The tax established in item VI of the head paragraph: i – shall be progressive and its rates shall be determined in such a manner as to discourage the retention of unproductive real property; II – shall not be levied on small tracts of land, as defined in law, when a proprietor who owns no other real property exploits them; iii – shall be controlled and collected by the Municipalities which opt to do so, under the terms of the law, provided that they do not reduce this tax or introduce any other type of fiscal waiver. miolo_constitution_versao_camara.indd 113 17/6/2010 15:01:04 Constitution of the Federative Republic of Brazil 114 Paragraph 5. G old, when defined in law as a financial asset or an exchange instrument, is subject exclusively to the tax established in item V of the head paragraph of the present article, due on the original transaction; the minimum rate shall be one per cent, and the transference of the amount collected is ensured under the following terms: i – thirty per cent to the state, the f ederal d istrict or the territory, depending on the origin; ii – seventy per cent to the municipality of origin. a rticle 154. The Union may institute: i – by means of a supplementary law, taxes not instituted in the preceding article, provided that they are non-cumulative and not founded on a taxable event or an assessment basis reserved for the taxes specified in this Constitution; ii – in the imminence or in the event of foreign war, extraordinary taxes, encompassed or not by its power to tax, which shall be gradually suppressed when the causes for their institution have ceased. se C tion i V s tate and f ederal d istrict taxes ar ticle 155. th e states and the fe deral di strict shall have the competence to institute taxes on: (CA No. 3, 1993; CA No. 33, 2001; CA No. 42, 2003) I – transfer by death and donation of any property or rights; ii – transactions relating to the circulation of goods and to the rendering of interstate and intermunicipal transportation services and services of communication, even when such transactions and renderings begin abroad; iii – ownership of automotive vehicles. Paragraph 1. The tax established in item I: i – regarding real property and the respective rights, is within the competence of the state where the property is located, or of the Federal District; i i – regarding bonds, titles and credits, is within the competence of the f ederal d istrict or of the state where the probate or enrollment is processed, or where the donor is domiciled; iii – a suplementary law shall regulate the competence for the institution of such tax: a) if the donor is domiciled or residing abroad; b) if the deceased owned property, was resident or domiciled or had his probate processed abroad; iv – the f ederal s enate shall establish the maximum rates for such tax. Paragraph 2. The tax established in item II shall observe the following: i – it shall be non-cumulative, and the tax due in each transaction concerning the circulation of goods or rendering of services shall be compensated by the amount miolo_constitution_versao_camara.indd 114 17/6/2010 15:01:05 Taxation and Budget 115 charged in the previous transactions by the same or by another state or by the f ederal District; II – exemption or non-levy, except as otherwise determined in the law: a) shall not imply credit for compensation relative to the amount due in the subsequent transactions or renderings of services; b) shall cause the annulment of the credit for the previous transactions;III – it may be selective, based on the essentiality of the goods or services; iv – a resolution of the f ederal s enate, on the initiative of the p resident of the Republic or of one-third of the Senators, approved by the absolute majority of its members, shall establish the rates that apply to interstate and export transactions and rendering of services; V – the Federal Senate may: a) establish minimum rates for domestic transactions, by means of a resolution on the initiative of one-third and approved by the absolute majority of its members; b) establish maximum rates for the same transactions to settle a specific conflict involving the interest of the states, by means of a resolution on the initiative of the absolute majority and approved by two-thirds of its members; vi – unless otherwise determined by the states and the f ederal d istrict, under the terms of the provisions of item X i i, g, the domestic rates for transactions concerning the circulation of goods and the rendering of services may not be lower than those established for interstate transactions; vii – the following shall be adopted for transactions and rendering of goods and services to end-users located in another state: a) the interstate rate, when it is incumbent upon the recipient to pay that tax; b) the internal rate, when it is not incumbent upon the recipient to pay that tax; viii – in the case of subitem a of the preceding item, the tax corresponding to the difference between the internal and the interstate rate shall be attributed to the state where the recipient is located; IX – it shall also be levied: a) on the entry of goods or products imported from abroad by an individual or corporate body, even in the case of a taxpayer who does not pay such tax on a regular basis, regardless of its purpose, as well as on services rendered abroad, and the tax shall be attributed to the state where the domicile or the establishment of the recipient of the product, good, or service is located; b) on the total value of the transaction, when goods are supplied with services not included in the power to tax of the municipalities; X – it shall not be levied: a) on transactions involving goods to be shipped abroad, nor on services to be delivered to parties abroad, and tax charges and credits in preceding transactions involving such goods or services shall continue in ef fect; miolo_constitution_versao_camara.indd 115 17/6/2010 15:01:05 Constitution of the Federative Republic of Brazil 116 b) on transactions transferring petroleum, including lubricants, liquid and gaseous fuels derived therefrom, and electric energy to other states; c) on gold, in the cases defined in article 153, paragraph 5; d) on communications services in the modes of sound broadcasting and sound and image broadcasting which are available for reception by the public free of charge; Xi – its assessment basis shall not include the amount of the tax on industrialized products when the transaction carried out between taxpayers and concerning a product intended for industrialization or sale represents a taxable event for both taxes; XII – A supplementary law shall: a) define its taxpayers;b) provide for tax substitution;c) regulate the system of tax compensation;d) establish, for purposes of collection of the tax and definition of the responsible establishment, the location of the transactions concerning the circulation of goods and the rendering of services; e) exclude from levy of the tax, in exports to other countries, services and other products other than those mentioned in item X, a; f) provide for the event of maintenance of a credit for services and goods remitted to another state and exported to other countries; g) regulate the manner in which, through deliberation by the states and the Federal District, tax exemptions, incentives and benefits shall be granted and revoked; h) define the fuels and lubricants on which this tax shall be levied only once, regardless of its purpose, in which case the provision of item X, b, shall not apply; i) stipulate the assessment basis so as to include the amount of the tax, also in the event of importation of goods, products, or services from abroad. Paragraph 3. W ith the exception of the taxes mentioned in item II of the head paragraph of the present article, and article 153, i and ii , no other tax may be levied on transactions concerning electric energy, telecommunications services, petroleum products, fuels, and minerals of the country. p aragraph 4. i n the event of item X ii , h, the following shall apply: i – in transactions involving lubricants and petroleum-derived fuels, the tax shall be attributed to the state where consumption takes place; ii – in interstate transactions among taxpayers involving natural gas and its by-products, and lubricants and fuels not included in item i of this paragraph, the tax shall be shared by the state of origin and the state of destination, and the proportion existing in transactions involving other goods shall be observed; miolo_constitution_versao_camara.indd 116 17/6/2010 15:01:05 Taxation and Budget 117 iii – in interstate transactions involving natural gas and its by-products, and lubricants and fuels not included in item i of this paragraph, when it is not incumbent upon the recipient to pay the tax, such tax shall be attributed to the state of origin; IV – the tax rates shall be defined by joint decision of states and the Federal d istrict, under the terms of paragraph 2, X ii , g, with due regard for the following: a) they shall be uniform throughout the national territory, and they may be different for each product; b) they may be specific, according to the unit of measurement adopted, or ad valorem, levied on the value of the transaction or on the price the product or a similar product would be sold for in free competition circumstances; c) they may be lowered and restored to their original levels, and the provision of article 150, iii , b, shall not apply thereto. pa ragraph 5. th e rules for the enforcement of the provisions of paragraph 4, including those concerning the collection and assignment of the tax, shall be established by joint decision of states and the Federal District, under the terms of paragraph 2, X ii , g. Paragraph 6. The tax established in item III: I – shall have its minimum rates stipulated by the Federal Senate; II – may have dif ferent rates according to type and utilization. se C tion V Municipal taxes a rticle 156. The municipalities shall have the competence to institute taxes on: (CA No. 3, 1993; CA No. 29, 2000; CA No. 37, 2002) I – urban buildings and urban land property; ii – inter vivos transfer, on any account, by onerous acts, of real property, by nature or physical accession, and of real rights to property, except for real security, as well as the assignment of rights to the purchase thereof; III – services of any nature not included in article 155, II, as defined in a supplementary law; IV – (Revoked). Paragraph 1. W ithout prejudice to the progressiveness in time mentioned in article 182, paragraph 4, item II, the tax referred to in item I may: I – be progressive according to the value of the property; and II – have different rates according to the location and utilization of the property. Paragraph 2. The tax set forth in item II: i – shall not be levied on the transfer of goods or rights incorporated into the assets of a corporate body to pay up its capital, nor on the transfer of goods or rights miolo_constitution_versao_camara.indd 117 17/6/2010 15:01:05 Constitution of the Federative Republic of Brazil 118 resulting from the merger, incorporation, division or dissolution of corporate bodies, unless, in such cases, the predominant activity of the purchaser is the purchase and sale of such goods or rights, the lease of real property or leasing; i i – is within the competence of the municipality where the property is located. p aragraph 3. a s regards the tax established in item iii of the head paragraph of this article, a supplementary law shall: I – establish its maximum and minimum rates; ii – exclude exportations of services to other countries from levy of the said tax; iii – regulate the manner and conditions for the granting and revocation of fiscal exemptions, incentives, and benefits. Paragraph 4. (Revoked). se C tion V i tax r evenue s haring ar ticle 157. th e following shall be assigned to the states and to the fe deral District: i – the proceeds from the collection of the federal tax on income and earnings of any nature, levied at source on income paid on any account by them, by their autonomous government entities and by the foundations they institute and maintain; i i – twenty per cent of the proceeds from the collection of the tax that the un ion may institute in the exercise of the powers conferred on it by article 154, i . a rticle 158. The following shall be assigned to the municipalities: (CA No. 42, 2003) i – the proceeds from the collection of the federal tax on income and earnings of any nature, levied at source on income paid on any account by them, by their autonomous government entities and by the foundations they institute and maintain; II – fifty per cent of the proceeds from the collection of the federal tax on rural property, concerning real property located in the municipalities, or one hundred per cent of such proceeds in the case of the option referred to in article 153, paragraph 4, III; III – fifty per cent of the proceeds from the collection of the state tax on the ownership of automotive vehicles licensed in the municipalities; IV – twenty-five per cent of the proceeds from the collection of the state tax on transactions regarding the circulation of goods and on rendering of interstate and intermunicipal transportation services and services of communication. Sole paragraph. th e revenue portions assigned to the municipalities, as mentioned in item IV , shall be credited in accordance with the following criteria: i – at least three-fourths, in proportion to the value added in the transactions regarding the circulation of goods and the rendering of services carried out in the territory of the municipalities; miolo_constitution_versao_camara.indd 118 17/6/2010 15:01:05 Taxation and Budget 119 ii – up to one-quarter, in accordance with the provisions of a state law or, in the case of the territories, of a federal law . a rticle 159. The Union shall remit: (CA No. 42, 2003; CA No. 44, 2004; CA No. 55, 2007) i – of the proceeds from the collection of the tax on income and earnings of any nature and of the tax on industrialized products, forty-eight per cent as follows: a) twenty-one and a half of one per cent to the r evenue s haring f und of the States and of the Federal District; b) twenty-two and a half of one per cent to the r evenue s haring f und of the Municipalities; c) three per cent, for application in programs to finance the productive sector of the North, Northeast and Centre-West Regions, through their regional financial institutions, in accordance with regional development plans, the semi-arid area of the n ortheast being ensured of half of the funds intended for that Region, as provided by law; d) one per cent to the rev enue sh aring fu nd of the Municipalities, to be remitted within the first ten days of the month of December of each year; II – of the proceeds from the collection of the tax on industrialized products, ten per cent to the states and to the f ederal d istrict, in proportion to the value of the respective exportations of industrialized products; iii – of the proceeds from the collection of the contribution for intervention in the economic domain set forth in article 177, paragraph 4, twenty-nine per cent to the s tates and to the f ederal d istrict, distributed in accordance with the law, with due regard for the allocation referred to in item ii , c, of said paragraph. pa ragraph 1. fo r purposes of calculating the amount to be remitted in accordance with the provisions in item i , the portion of the collected tax on income and earnings of any nature assigned to the states, to the f ederal d istrict and to the municipalities shall be excluded, as provided by articles 157, I, and 158, I. p aragraph 2. n o federated unit may be allocated a portion in excess of twenty per cent of the amount referred to in item ii , and any excess shall be distributed among the other participants, maintaining, for the latter, the apportionment criterion established therein. Paragraph 3. The states shall remit twenty-five per cent of the funds they may receive as provided by item ii to the respective municipalities, observing the criteria established in article 158, sole paragraph, i and ii . Paragraph 4. T wenty-five per cent of the amount of monies referred to in item iii and allocated to each s tate shall be assigned to its Municipalities, in accordance with the law referred to in said item. a rticle 160. It is forbidden to withhold or to make any restriction to the remittance and use of the funds assigned in this section to the states, to the f ederal d istrict and to the municipalities, including any tax additions and increases. ( ca n o. 29, 2000) miolo_constitution_versao_camara.indd 119 17/6/2010 15:01:05 Constitution of the Federative Republic of Brazil 120 Sole paragraph. th e prohibition mentioned in the present article does not prevent the Union and the states from remitting the funds on condition of: i – payment of their credits, including those of the associate government agencies; ii – compliance with the provisions of article 198, paragraph 2, items ii and iii . a rticle 161. A supplementary law shall: I – define the added value for the purposes provided by article 158, sole paragraph, I; ii – establish rules for the remittance of the funds referred to in article 159, especially the criteria for the sharing of the funds set forth in its item I, seeking to promote social and economic balance among states and among municipalities; III – provide for the monitoring, by the beneficiaries, of the calculation of the quotas and release of the participations set forth in articles 157, 158 and 159. Sole paragraph. t he f ederal a udit c ourt shall calculate the quotas referring to the participation funds mentioned in item ii . a rticle 162. t he u nion, the states, the f ederal d istrict and the municipalities shall announce, on or before the last day of the month following that of collection, the amounts of each of the tributes collected, the funds received, the tax sums remitted and to be remitted and the numerical expression of the apportionment criteria. Sole paragraph. th e data announced by the un ion shall be discriminated by state and by municipality; those of the states, by municipality. CH a P te R ii p ublic f inances se C tion i General r ules a rticle 163. A supplementary law shall make provisions for: (CA No. 40, 2002) I – public finances; ii – foreign and domestic public debt, including the debt of the autonomous government agencies, foundations and other entities controlled by the Government; III – granting of guarantees by government entities; IV – issuance and redemption of public debt bonds;V – financial supervision of governmental entities and entities owned by the Federal Government; vi – foreign exchange transactions carried out by bodies and agencies of the Union, of the states, of the Federal District and of the municipalities; miolo_constitution_versao_camara.indd 120 17/6/2010 15:01:05 Taxation and Budget 121 VII – compatibility of the functions of the official credit institutions of the u nion, safeguarding all the characteristics and full operational conditions of those intended for regional development. a rticle 164. t he competence of the u nion to issue currency shall be exercised exclusively by the central bank. Paragraph 1. I t is forbidden for the central bank to grant, either directly or indirectly, loans to the n ational treasury and to any body or agency which is not a financial institution. Paragraph 2. T he central bank may purchase and sell bonds issued by the National treasury , for the purpose of regulating the money supply or the interest rate. Paragraph 3. The cash assets of the Union shall be deposited at the central bank; those of the states, of the f ederal d istrict, of the municipalities and of the bodies or agencies of the Government and of the companies controlled by the same, at official financial institutions, excepting the cases established in law. se C tion ii b udgets a rticle 165. Laws of the initiative of the Executive Power shall establish: I – the pluriannual plan; II – the budgetary directives; iii – the annual budgets. p aragraph 1. t he law which institutes the pluriannual plan shall establish, on a regional basis, the directives, objectives and targets of the federal public administration for the capital expenditures and other expenses resulting therefrom and for those regarding continuous programmes. pa ragraph 2. th e law of budgetary directives shall comprise the targets and priorities of the federal public administration, including the capital expenditures for the subsequent fiscal year, shall guide the drawing up of the annual budget law, shall make provisions for alterations in tax legislation and shall establish the investment policy for the official development financing agencies. p aragraph 3. t he e xecutive p ower shall, within thirty days after the closing of each two-month period, publish a summarized report on budget implementation. p aragraph 4. t he national, regional and sectorial plans and programmes set forth in this c onstitution shall be drawn up in compliance with the pluriannual plan and shall be examined by the n ational c ongress. Paragraph 5. The annual budget law shall include: I – the fiscal budget regarding the Powers of the Union, their funds, bodies and entities of the direct and indirect administration, including foundations instituted and maintained by the Government; i i – the investment budget of companies in which the un ion directly or indirectly holds the majority of the voting capital; miolo_constitution_versao_camara.indd 121 17/6/2010 15:01:05 Constitution of the Federative Republic of Brazil 122 iii – the social welfare budget, comprising all direct and indirect administration entities or bodies connected with social security, as well as funds and foundations instituted and maintained by the Government. Paragraph 6. T he budget bill shall be accompanied by a regionalized statement on the effect on revenues and expenses, deriving from exemptions, amnesties, remissions, subsidies and benefits of a financial, tributary and credit nature. Paragraph 7. The functions of the budgets set forth in paragraph 5, I and II, of the present article, compatible with the pluriannual plan, shall include the function of reducing interregional inequalities, according to populational criteria. p aragraph 8. t he annual budget law shall not contain any provision extraneous to a forecast of revenues and to the establishment of expenses, such prohibition not including authorization to open supplementary credits and to contract credit transactions, even if by advance of revenues, under the terms of the law. Paragraph 9. A supplementary law shall: I – make provisions for the fiscal year, effectiveness, terms, drawing up and organization of the pluriannual plan, of the law of budgetary directives and of the annual budget law; II – establish rules for the financial and property management of the direct and indirect administration, as well as conditions for the institution and operation of funds. a rticle 166. t he bills regarding the pluriannual plan, the budgetary directives, the annual budget and the additional credits shall be examined by the two h ouses of the n ational c ongress, in accordance with their common regulations. Paragraph 1. It is incumbent upon a permanent joint committee of Senators and Deputies to: i – examine and issue its opinion on the bills referred to in the present article and on the accounts submitted annually by the President of the Republic; ii – examine and issue its opinion on the national, regional and sectorial plans and programmes established in this c onstitution, and exercise budgetary monitoring and supervision, without affecting the operation of the other committees of the na tional c ongress and of its h ouses, created in accordance with article 58. Paragraph 2. Amendments shall be submitted to the joint committee, which shall report on them, and shall be examined, in accordance with the regulations, by the p lenary s ession of the two h ouses of the n ational c ongress. p aragraph 3. a mendments to the bill of the annual budget or to the bills which modify it may only be approved if: i – they are compatible with the pluriannual plan and with the law of budgetary directives; ii – they specify the necessary funds, allowing only those resulting from the annulment of expenses, and excluding those which apply to: a) allocations for personnel and their charges; miolo_constitution_versao_camara.indd 122 17/6/2010 15:01:05 Taxation and Budget 123 b) debt servicing; c) constitutional tax transfers to the states, the municipalities and the f ederal District; or III – they are related:a) to the correction of errors or omissions; orb) to the provisions of the text of the bill of law. pa ragraph 4. am endments to the bill of budgetary directives may not be approved if they are incompatible with the pluriannual plan. p aragraph 5. t he p resident of the r epublic may send a message to the n ational Congress to propose modifications in the bills referred to in the present article as long as the joint committee has not started to vote on the part for which an alteration is being proposed. pa ragraph 6. th e bills of the pluriannual plan law, of the law of budgetary directives and of the annual budget law shall be forwarded by the p resident of the re public to the na tional co ngress, under the terms of the supplementary law referred to in article 165, paragraph 9. Paragraph 7. The other rules regarding legislative procedure shall apply to the bills mentioned in this article, as long as they are not contrary to the provisions of this section. Paragraph 8. Any funds which, as a result of a veto, amendment or rejection of the bill of the annual budget law, have no corresponding expenses, may be allocated, as the case may be, by means of special or supplementary credits, with prior and specific legislative authorization. a rticle 167. The following are forbidden: (CA No. 3, 1993; CA No. 19, 1998; CA No. 20, 1998; CA No. 42, 2003) I – to begin programmes or projects not included in the annual budget law; i i – to incur expenses or to assume direct obligations which exceed the budgetary or additional credits; i ii – to carry out credit transactions, which exceed the amount of capital expenses, excepting those authorized by means of supplementary or special credits with a specific purpose and approved by an absolute majority of the Legislative Power; iv – to bind tax revenues to an agency, fund or expense, excepting the sharing of the proceeds from the collection of the taxes referred to in articles 158 and 159, the allocation of funds for public health actions and services, for the maintenance and development of education, and for the implementation of tax administration activities, as determined, respectively, in article 198, paragraph 2, article 212, and article 37, item XXII, and the granting of guarantees on credit transactions by advance of revenues, as established in article 165, paragraph 8, as well as in paragraph 4 of the present article; v – to open a supplementary or special credit without prior legislative authorization and without specification of the corresponding funds; miolo_constitution_versao_camara.indd 123 17/6/2010 15:01:05 Constitution of the Federative Republic of Brazil 124 vi – to reassign, reallocate or transfer funds from one programming category to another or from one agency to another without prior legislative authorization; VII – to grant or use unlimited credits; VIII – to use, without specific legislative authorization, funds from the fiscal and social security budgets to supply a necessity or to cover a deficit of companies, foundations and funds, including those mentioned in article 165, paragraph 5; IX – to institute funds of any nature without prior legislative authorization; X – to transfer funds voluntarily and to grant loans, including by means of advancement of revenues, by the f ederal Government, the Government of the s tates and their financial institutions, for the payment of expenditures related to active and retired personnel and pensioners, of the st ates, the fe deral di strict, and the Municipalities; X i – to use the funds arising from the welfare contributions set forth in article 195, i , a, and II, to defray expenses other than the payment of benefits of the general social security scheme referred to in article 201. Paragraph 1. No investment whose execution exceeds one fiscal year may be implemented without prior inclusion in the pluriannual plan, or without a law to authorize such inclusion, subject to crime of malversation. Paragraph 2. Special and extraordinary credits shall be effective in the fiscal year in which they are authorized, unless the authorization act is enacted during the last four months of that fiscal year, in which case, reopened within the limits of their balances, such credits shall be incorporated into the budget of the subsequent fiscal year . p aragraph 3. t he opening of extraordinary credit may only be allowed to meet unforeseeable and urgent expenses, such as those resulting from war, internal commotion or public calamity, observing the provisions in article 62. pa ragraph 4. it is permitted to bind proper revenues generated by the taxes referred to in articles 155 and 156, and the funds mentioned in articles 157, 158 and 159, I, a and b, and ii , to the granting of a guarantee or a counterguarantee to the u nion, and to the payment of debits owed to the same. ar ticle 168. fu nds corresponding to budgetary allocations, including supplementary and special credits, intended for the bodies of the l egislative and Judicial p owers, the p ublic p rosecution, and the p ublic l egal d efense, shall be remitted to them on or before the twentieth of each month, in twelfths, as provided by the supplementary law referred to in article 165, paragraph 9. ( ca n o. 45, 2004) a rticle 169. e xpenditures on active and retired personnel of the u nion, the states, the f ederal d istrict and the municipalities may not exceed the limits established in a supplementary law. ( ca n o. 19, 1998) paragraph 1. t he granting of any advantage or increase of remuneration, the creation of posts, positions or functions, or alteration of career structures, as well as admission or hiring of personnel, on any account, by Government bodies and entities, or entities owned by the Government, including foundations instituted and maintained by the Government, may only be effected: miolo_constitution_versao_camara.indd 124 17/6/2010 15:01:05 Taxation and Budget 125 I – if there is a prior budgetary allocation sufficient to cover the estimated expenditure with personnel and the increases resulting therefrom; II – if there is specific authorization in the law of budgetary directives, with the exception of government enterprises and joint stock companies. Paragraph 2. Once finished the time limit established in the supplementary law referred to in this article for the adaptation to the standards therein stipulated, all remittances of federal or state funds shall be immediately suspended to the s tates, the f ederal d istrict, and the Municipalities which do not obey the said limits. pa ragraph 3. to comply with the limits established according to this article, within the time period stipulated in the supplementary law referred to in the head paragraph, the u nion, the s tates, the f ederal d istrict, and the Municipalities shall adopt the following measures: i – reduction of at least twenty percent of the expenditures on commission offices and positions of trust; ii – discharge of untenured servants. pa ragraph 4. if the measures adopted according to the preceding paragraph are not sufficient to guarantee compliance with the provision of the supplementary law referred to in this article, tenured servants may be dismissed, provided that a regulatory act justified by each of the Branches specifies the activity, the agency, or the administrative unit where reduction of personnel must be carried out. p aragraph 5. a servant who is dismissed according to the preceding paragraph shall be entitled to compensation equivalent to one month of remuneration per year of service. pa ragraph 6. th e post affected by the reduction mentioned in the preceding paragraphs shall be considered extinct, and the creation of a post, position, or function with equal or similar duties shall be forbidden for the period of four years. Paragraph 7. A federal act shall provide for the general rules to be complied with in carrying out the provision of paragraph 4. miolo_constitution_versao_camara.indd 125 17/6/2010 15:01:05 Taxation and Budget 127 title Vii t he e conomic and f inancial o rder CHaPteR i t he General p rinciples of the e conomic a ctivity ar ticle 170. th e economic order, founded on the appreciation of the value of human work and on free enterprise, is intended to ensure everyone a life with dignity, in accordance with the dictates of social justice, with due regard for the following principles: (CA No. 6, 1995; CA No. 42, 2003) I – national sovereignty; II – private property;III – the social function of property;IV – free competition;V – consumer protection; vi – environment protection, which may include differentiated treatment in accordance with the environmental impact of goods and services and of their respective production and delivery processes; VII – reduction of regional and social differences; VIII – pursuit of full employment;IX – preferential treatment for small enterprises organized under Brazilian laws and having their head-office and management in Brazil. Sole paragraph. f ree exercise of any economic activity is ensured to everyone, regardless of authorization from government agencies, except in the cases set forth by law. a rticle 171. (Revoked). (CA No. 6, 1995) a rticle 172. t he law shall regulate, based on national interests, the foreign capital investments, shall encourage reinvestments and shall regulate the remittance of profits. a rticle 173. W ith the exception of the cases set forth in this Constitution, the direct exploitation of an economic activity by the s tate shall only be allowed whenever needed to the imperative necessities of the national security or to a relevant collective interest, as defined by law. (CA No. 19, 1998) Paragraph 1. The law shall establish the legal system of public companies, joint- stock companies and their subsidiary companies engaged in economic activities connected with the production or trading of goods, or with the rendering of services, providing upon: I – their social function and the forms of control by the State and by society; miolo_constitution_versao_camara.indd 127 17/6/2010 15:01:05 Constitution of the Federative Republic of Brazil 128 II – compliance with the specific legal system governing private companies, including civil, commercial, labour, and tax rights and liabilities; III – bidding and contracting of works, services, purchases, and disposal, with due regard for the principles of government services; iv – the establishment and operation of boards of directors and of boards of supervisors, with the participation of minority shareholders; V – the terms of office, the performance appraisals, and the liability of administrators. p aragraph 2. t he public companies and the mixed-capital companies may not enjoy fiscal privileges which are not extended to companies of the private sector . p aragraph 3. t he law shall regulate the relationships of public companies with the s tate and society. p aragraph 4. t he law shall repress the abuse of economic power that aims at the domination of markets, the elimination of competition and the arbitrary increase of profits. Paragraph 5. The law shall, without prejudice to the individual liability of the managing officers of a legal entity, establish the liability of the latter, subjecting it to punishments compatible with its nature, for acts performed against the economic and financial order and against the citizens’ monies. a rticle 174. a s the normative and regulating agent of the economic activity, the s tate shall, in the manner set forth by law, perform the functions of control, incentive and planning, the latter being binding for the public sector and indicative for the private sector. p aragraph 1. t he law shall establish the guidelines and bases for planning of the balanced national development, which shall embody and make compatible the national and regional development plans. p aragraph 2. t he law shall support and encourage cooperative activity and other forms of association. Paragraph 3. T he State shall favour the organization of the placer-mining activity in cooperatives, taking into account the protection of the environment and the social-economic furthering of the placer-miners. p aragraph 4. t he cooperatives referred to in the preceding paragraph shall have priority in obtaining authorization or grant for prospecting and mining of placer resources and deposits in the areas where they are operating and in those established in accordance with article 21, XX v, as set forth by law . a rticle 175. i t is incumbent upon the Government, as set forth by law, to provide public utility services, either directly or by concession or permission, which will always be through public bidding. Sole paragraph. The law shall provide for: i – the operating rules for the public service concession- or permission- holding companies, the special nature of their contract and of the extension thereof, miolo_constitution_versao_camara.indd 128 17/6/2010 15:01:05 Taxation and Budget 129 as well as the conditions of forfeiture, control and termination of the concession or permission; II – the rights of the users; III – tariff policy; iv – the obligation of maintaining adequate service. ar ticle 176. M ineral deposits, under exploitation or not, and other mineral resources and the hydraulic energy potentials form, for the purpose of exploitation or use, a property separate from that of the soil and belong to the u nion, the concessionaire being guaranteed the ownership of the mined product. ( ca n o. 6, 1995) Paragraph 1. The prospecting and mining of mineral resources and the utilization of the potentials mentioned in the head paragraph of this article may only take place with authorization or concession by the Union, in the national interest, by Brazilians or by a company organized under Brazilian laws and having its head-office and management in Brazil, in the manner set forth by law, which law shall establish specific conditions when such activities are to be conducted in the boundary zone or on i ndian lands. p aragraph 2. t he owner of the soil is ensured of participation in the results of the mining operation, in the manner and amount as the law shall establish. Paragraph 3. A uthorization for prospecting shall always be for a set period of time and the authorization and concession set forth in this article may not be assigned or transferred, either in full or in part, without the prior consent of the conceding authority. p aragraph 4. e xploitation of a renewable energy potential of small capacity shall not require an authorization or concession. a rticle 177. The following are the monopoly of the Union: (CA No. 9, 1995; CA No. 33, 2001; CA No. 49, 2006) i – prospecting and exploitation of deposits of petroleum and natural gas and of other fluid hydrocarbons; II – refining of domestic or foreign petroleum; iii – import and export of the products and basic by-products resulting from the activities set forth in the preceding items; iv – ocean transportation of crude petroleum of domestic origin or of basic petroleum by-products produced in the country, as well as pipeline transportation of crude petroleum, its by-products and natural gas of any origin; V – prospecting, mining, enrichment, reprocessing, industrialization, and trading of nuclear mineral ores and minerals and their by-products, with the exception of radioisotopes whose production, sale, and use may be authorized under a permission, in accordance with letters b and c of item XX iii of the head paragraph of article 21 of this f ederal c onstitution. pa ragraph 1. th e un ion may contract with state-owned or with private enterprises for the execution of the activities provided for in items i through iv of this article, with due regard for the conditions set forth by law. miolo_constitution_versao_camara.indd 129 17/6/2010 15:01:05 Constitution of the Federative Republic of Brazil 130 Paragraph 2. The law referred to in paragraph 1 shall provide for: I – a guarantee of supply of petroleum products in the whole national territory; II – the conditions of contracting; iii – the structure and duties of the regulatory agency of the monopoly of the u nion. p aragraph 3. t he law shall provide with respect to the transportation and use of radioactive materials within the national territory. pa ragraph 4. th e law which institutes a contribution tax of intervention in the economic domain regarding activities of importation or sale of petroleum and petroleum products, natural gas and its by-products, and fuel alcohol shall include the following requirements: I – the contribution rate may be: a) different for each product or use; b) lowered and restored to its original level by an act of the e xecutive b ranch, and the provision of a rticle 150, iii , b, shall not apply thereto; II – the proceeds from the collection of the contribution shall be allocated:a) to the payment of price or transportation subsidies for fuel alcohol, natural gas and its by-products, and petroleum products; b) to the financing of environmental projects related to the petroleum and gas industry; c) to the financing of transportation infrastructure programs. ar ticle 178. th e law shall provide for the regulation of air, water and ground transportation, and it shall, in respect to the regulation of international transportation, comply with the agreements entered into by the un ion, with due regard to the principle of reciprocity. (CA No. 7, 1995) Sole paragraph. i n regulating water transportation, the law shall set forth the conditions in which the transportation of goods in coastal and internal navigation will be permitted to foreign vessels. ar ticle 179. th e un ion, the states, the fe deral di strict and the municipalities shall afford micro-enterprises and small enterprises, as defined by law, differentiated legal treatment, seeking to further them through simplification of their administration, tax, social security and credit obligations or through elimination or reduction thereof by means of law. a rticle 180. t he u nion, the states, the f ederal d istrict and the municipalities shall promote and further tourism as a factor of social and economic development. ar ticle 181. co mpliance with request for a document or for information of commercial nature, made by a foreign administrative or judicial authority to an individual or legal entity residing or domiciled in the country shall depend upon authorization from the competent authority. miolo_constitution_versao_camara.indd 130 17/6/2010 15:01:05 The Economic and Financial Order 131 CHaPteR ii u rban p olicy ar ticle 182. th e urban development policy carried out by the municipal government, according to general guidelines set forth in the law, is aimed at ordaining the full development of the social functions of the city and ensuring the well-being of its inhabitants. pa ragraph 1. th e master plan, approved by the ci ty co uncil, which is compulsory for cities of over twenty thousand inhabitants, is the basic tool of the urban development and expansion policy. pa ragraph 2. ur ban property performs its social function when it meets the fundamental requirements for the ordainment of the city as set forth in the master plan. p aragraph 3. e xpropriation of urban property shall be made against prior and fair compensation in cash. Paragraph 4. The municipal government may, by means of a specific law, for an area included in the master plan, demand, according to federal law, that the owner of unbuilt, underused or unused urban soil provide for adequate use thereof, subject, sucessively, to: I – compulsory parceling or construction; II – rates of urban property and land tax that are progressive in time; i ii – expropriation with payment in public debt bonds issued with the prior approval of the fe deral se nate, redeemable within up to ten years, in equal and successive annual installments, ensuring the real value of the compensation and the legal interest. a rticle 183. a n individual who possesses an urban area of up to two hundred and fifty square meters, for five years, without interruption or opposition, using it as his or as his family’s home, shall acquire domain of it, provided that he does not own any other urban or rural property. p aragraph 1. t he deed of domain and concession of use shall be granted to the man or woman, or both, regardless of their marital status. Paragraph 2. This right shall not be recognized for the same holder more than once. p aragraph 3. p ublic real estate shall not be acquired by prescription. CH a P te R iii a gricultural and l and p olicy and a grarian r eform a rticle 184. i t is within the power of the u nion to expropriate on account of social interest, for purposes of agrarian reform, the rural property which is not performing its social function, against prior and fair compensation in agrarian debt bonds with a clause providing for maintenance of the real value, redeemable within a period of up to twenty years computed as from the second year of issue, and the use of which shall be defined in the law. miolo_constitution_versao_camara.indd 131 17/6/2010 15:01:05 Constitution of the Federative Republic of Brazil 132 pa ragraph 1. us eful and necessary improvements shall be compensated in cash. p aragraph 2. t he decree declaring the property as being of social interest for agrarian reform purposes empowers the u nion to start expropriation action. pa ragraph 3. it is incumbent upon a supplementary law to establish special summary adversary proceeding for expropriation action. p aragraph 4. t he budget shall determine each year the total volume of agrarian debt bonds, as well as the total amount of funds to meet the agrarian reform programme in the fiscal year. p aragraph 5. t he transactions of transfer of property expropriated for agrarian reform purposes are exempt from federal, state and municipal taxes. a rticle 185. e xpropriation of the following for agrarian reform purposes is not permitted: I – small and medium-size rural property, as defined by law, provided its owner does not own other property; ii – productive property. Sole paragraph. t he law shall guarantee special treatment for the productive property and shall establish rules for the fulfillment of the requirements regarding its social function. ar ticle 186. th e social function is met when the rural property complies simultaneously with, according to the criteria and standards prescribed by law, the following requirements: I – rational and adequate use; i i – adequate use of available natural resources and preservation of the environment; III – compliance with the provisions that regulate labour relations; iv – exploitation that favours the well-being of the owners and labourers. a rticle 187. t he agricultural policy shall be planned and carried out as established by law, with the effective participation of the production sector, comprising producers and rural workers, as well as the marketing, storage and transportation sectors, with especial consideration for: I – the credit and fiscal mechanisms; II – prices compatible with production costs and the guarantee of marketing;III – research and technology incentives;IV – technical assistance and rural extension;V – agricultural insurance;VI – cooperative activity;VII – rural electricity and irrigation systems; miolo_constitution_versao_camara.indd 132 17/6/2010 15:01:05 The Economic and Financial Order 133 VIII – housing for the rural workers. Paragraph 1. A gricultural planning includes agroindustrial, stock raising, fishing and forestry activities. pa ragraph 2. ag ricultural policy and agrarian reform actions shall be made compatible. ar ticle 188. th e destination given to public and unoccupied lands shall be made compatible with the agricultural policy and the national agrarian reform plan. pa ragraph 1. th e alienation or concession in any way of public lands with an area of more than two thousand and five hundred hectares to an individual or legal entity, even if through an intermediary, shall depend on the prior approval of the na tional co ngress. pa ragraph 2. al ienations or concessions of public lands for agrarian reform purposes are excluded from the provisions of the preceding paragraph. a rticle 189. The beneficiaries of distribution of rural land through agrarian reform shall receive title-deeds or concession of use which may not be transacted for a period of ten years. Sole paragraph. t he title-deed and the concession of use shall be granted to the man or the woman, or to both, irrespective of their marital status, according to the terms and conditions set forth by law. ar ticle 190. th e law shall regulate and limit the acquisition or lease of rural property by a foreign individual or legal entity, and shall establish the cases that shall depend on authorization by the National Congress. a rticle 191. t he individual who, not being the owner of rural or urban property, holds as his own, for five uninterrupted years, without opposition, an area of land in the rural zone, not exceeding fifty hectares, making it productive with his labour or that of his family, and having his dwelling thereon, shall acquire ownership of the land. Sole paragraph. t he public real estate shall not be acquired by prescription. CH a P te R i V t he n ational f inancial s ystem ar ticle 192. T he national financial system, structured to promote the balanced development of the country and to serve the collective interests, in all of the component elements of the system, including credit cooperatives, shall be regulated by supplementary laws which shall also provide for the participation of foreign capital in the institutions that make up the said system. (CA No. 40, 2002) I – (Revoked); II – (Revoked);III – (Revoked);a) (Revoked); miolo_constitution_versao_camara.indd 133 17/6/2010 15:01:05 Constitution of the Federative Republic of Brazil 134 b) (Revoked); IV – (Revoked);V – (Revoked);VI – (Revoked);VII – (Revoked);VIII – (Revoked). Paragraph 1. (Revoked). Paragraph 2. (Revoked). Paragraph 3. (Revoked). miolo_constitution_versao_camara.indd 134 17/6/2010 15:01:05 The Economic and Financial Order 135 title Viii t he s ocial o rder CHaPteR i General p rovision a rticle 193. The social order is based on the primacy of work and aimed at social well-being and justice. CH a P te R ii Social Welfare se C tion i General p rovisions ar ticle 194. so cial welfare comprises an integrated whole of actions initiated by the Government and by society, with the purpose of ensuring the rights to health, social security and assistance. ( ca n o. 20, 1998) Sole paragraph. i t is incumbent upon the Government, as provided by law, to organize social welfare, based on the following objectives: I – universality of coverage and service; II – uniformity and equivalence of benefits and services for urban and rural populations; III – selectivity and distributiveness in the provision of benefits and services;IV – irreducibility of the value of the benefits;V – equitable participation in funding;VI – diversity of the financing basis;VII – democratic and decentralized character of administration, by means of a quadripartite management, with the participation of workers, employers, retirees, and the Government in the collegiate bodies. a rticle 195. Social welfare shall be financed by all of society, either directly or indirectly, as provided by law, with funds coming from the budgets of the u nion, the states, the f ederal d istrict and the municipalities and from the following welfare contributions: (CA No. 20, de 1998; CA No. 42, de 2003; CA No. 47, de 2005) I – of employers, companies, and entities defined by law as being comparable to companies, assessed on: a) the payroll and other labour earnings paid or credited, on any account, to individuals who render services to them, even when there is no employment bond; b) income or revenues; miolo_constitution_versao_camara.indd 135 17/6/2010 15:01:06 Constitution of the Federative Republic of Brazil 136 c) profits; II – of workers and other persons insured by social security, no contribution being assessed on retirement pensions and other pensions granted by the general social security scheme referred to in article 201; III – on the revenues of lotteries; iv – of importers of goods or services from other countries, or of other parties defined by law as being comparable to such importers. pa ragraph 1. th e revenues of the states, the fe deral di strict and the municipalities alloted to social welfare shall be included in the respective budgets, not being part of the budget of the u nion. pa ragraph 2. th e proposal for the social welfare budget shall be drawn up jointly by the agencies responsible for health, social security and social assistance, in accordance with the goals and priorities established in the law of budgetary directives, ensuring each area of the management of its funds. p aragraph 3. a legal entity indebted to the social welfare system, as established in law, may not contract with the Government nor receive benefits or fiscal or credit incentives therefrom. pa ragraph 4. th e law may institute other sources intended to guarantee the maintenance or expansion of social welfare, with due regard to the provisions of article 154, i . Paragraph 5. No social welfare benefit or service may be created, increased or extended without a corresponding source of full funding. pa ragraph 6. th e social contributions referred to in this article may only be collected ninety days after the publication of the law which instituted or modified them, the provisions of article 150, iii , b, not applying thereto. Paragraph 7. B enevolent entities of social assistance which meet the requirements established in law shall be exempt from contribution to social welfare. p aragraph 8. r ural producers, sharecroppers, tenant farmers, and self-employed fishermen, as well as their spouses, who exercise their activities within a household system and without permanent employees shall contribute to social welfare by applying a rate to the proceeds from the sale of their production and shall be entitled to the benefits provided by law. p aragraph 9. t he welfare contributions set forth in item i of the head paragraph of this article may have differentiated rates or assessment bases, according to the economic activity, the intensive use of labour, the size of the company, or the structural situation of the labour market. Paragraph 10. The law shall define the criteria for the transfer of funds allocated to the unified health system and for social assistance initiatives, from the Union to the s tates, the f ederal d istrict, and the Municipalities, and from the s tates to the Municipalities, with due regard for the respective transfer of funds. pa ragraph 11. it is forbidden to grant remission or pardon of the welfare contributions referred to in itens i , a, and ii of this article, for debits which exceed the limit stipulated by a supplementary law. miolo_constitution_versao_camara.indd 136 17/6/2010 15:01:06 The Economic and Financial Order 137 Paragraph 12. The law shall define the sectors of economic activity for which the contributions stipulated under the terms of items i , b; and IV of the head paragraph, shall be non-cumulative. pa ragraph 13. th e provision of paragraph 12 shall also apply in the case of gradual replacement, either total ou partial, of the contribution stipulated under the terms of item i , a, by the contribution due on income or revenues. se C tion ii h ealth a rticle 196. h ealth is a right of all and a duty of the s tate and shall be guaranteed by means of social and economic policies aimed at reducing the risk of illness and other hazards and at the universal and equal access to actions and services for its promotion, protection and recovery. ar ticle 197. he alth actions and services are of public importance, and it is incumbent upon the Government to provide, in accordance with the law, for their regulation, supervision and control, and they shall be carried out directly or by third parties and also by individuals or private legal entities. ar ticle 198. H ealth actions and public services integrate a regionalized and hierarchical network and constitute a single system, organized according to the following directives: (CA No. 29, 2000; CA No. 51, 2006; CA No. 63, 2010) I – decentralization, with a single management in each sphere of government; II – full service, priority being given to preventive activities, without prejudice to assistance services; iii – participation of the community. Paragraph 1. The unified health system shall be financed, as set forth in article 195, with funds from the social welfare budget of the u nion, the states, the f ederal d istrict and the municipalities, as well as from other sources. p aragraph 2. t he u nion, the s tates, the f ederal d istrict, and the Municipalities shall apply each year, to health actions and public services, a minimum amount of funds derived from the application of percentages calculated upon the following: I – in the case of the Union, in the manner defined under the terms of the supplementary law provided for in paragraph 3; ii – in the case of the s tates and of the f ederal d istrict, the proceeds from the collection of the taxes mentioned in article 155 and of the funds mentioned in articles 157 and 159, item I, subitem a, and item ii , after deducting the portions remitted to the respective Municipalities; iii – in the case of the Municipalities and of the f ederal d istrict, the proceeds from the collection of the taxes mentioned in article 156 and of the funds mentioned in articles 158 and 159, item i , subitem b, and paragraph 3. Paragraph 3. A supplementary law to be revised at least every five years shall establish: miolo_constitution_versao_camara.indd 137 17/6/2010 15:01:06 Constitution of the Federative Republic of Brazil 138 I – the percentages referred to in paragraph 2; II – the criteria for the sharing of funds of the Union earmarked for health and assigned to the s tates, the f ederal d istrict, and the Municipalities, and of funds of the s tates assigned to their respective Municipalities, with a view to a progressive reduction of regional disparities; i ii – the rules for supervision, assessment, and control of expenditures on health at the level of the Union, the States, the Federal District, and the Municipalities; iv – the rules to calculate the amount to be applied by the u nion. Paragraph 4. T he local managers of the unified health system may hire community health workers and endemic disease control agents by means of a public selection process, taking into account the nature and complexity of their duties and the specific requirements of their activity. p aragraph 5. f ederal legislation shall provide for the legal regime, a nationwide professional minimum salary, the guidelines for c areer s chemes, and the regulation of activities of community health workers and endemic disease control agents, and it shall be incumbent upon the fe deral Government, under the terms of the law, to provide supplementary financial support to the States, the Federal District, and Municipalities, to achieve compliance with said minimum salary. p aragraph 6. i n addition to the cases set forth in paragraph 1 of article 41 and in paragraph 4 of article 169 of the f ederal c onstitution, an employee whose activities are equivalent to those of a community health worker or an endemic disease control agent may be dismissed if he does not comply with the specific requirements stipulated by law for such activities. a rticle 199. h ealth assistance is open to private enterprise. pa ragraph 1. pr ivate institutions may participate in a supplementary manner in the unified health system, in accordance with the directives established by the latter, by means of public law contracts or agreements, preference being given to philanthropic and non-profit entities. Paragraph 2. The allocation of public funds to aid or subsidize profit-oriented private institutions is forbidden. p aragraph 3. d irect or indirect participation of foreign companies or capital in health assistance in the country is forbidden, except in cases provided by law. p aragraph 4. t he law shall provide for the conditions and requirements which facilitate the removal of organs, tissues and human substances for the purpose of transplants, research and treatment, as well as the collection, processing and transfusion of blood and its by-products, all kinds of sale being forbidden. a rticle 200. It is incumbent upon the unified health system, in addition to other duties, as set forth by the law: i – to supervise and control proceedings, products and substances of interest to health and to participate in the production of drugs, equipments, immunobiological products, blood products and other inputs; miolo_constitution_versao_camara.indd 138 17/6/2010 15:01:06 The Social Order 139 ii – to carry out actions of sanitary and epidemiologic vigilance as well as those relating to the health of workers; III – to or ganize the training of personnel in the area of health; IV – to participate in the definition of the policy and in the implementation of basic sanitation actions; v – to foster, within its scope of action, scientific and technological development; vi – to supervise and control foodstuffs, including their nutritional contents, as well as drinks and water for human consumption; v ii – to participate in the supervision and control of the production, transportation, storage and use of pschycoactive, toxic and radioactive substances and products; viii – to cooperate in the preservation of the environment, including that of the workplace. se C tion iii s ocial s ecurity a rticle 201. The social security system shall be organized as a general scheme, of a contributory basis and mandatory participation, with due regard for criteria that preserve financial and actuarial balance, and shall provide for, in accordance with the law: (CA No. 20, 1998; CA No. 41, 2003; CA No. 47, 2005) I – coverage for the events of illness, disability, death, and old age; II – protection to maternity, especially to pregnant women; III – protection to workers in a situation of involuntary unemployment; IV – family allowance and confinement allowance for the dependents of the low-income insured; v – pension for death of the insured, man or woman, to the spouse or companion, and dependents, complying with the provision of paragraph 2. pa ragraph 1. th e adoption of differentiated requirements and criteria for the granting of retirement to the beneficiaries of the general social security scheme is forbidden, with the exception of the cases, as defined by a supplementary law, of activities carried out under special conditions which are harmful to health or to physical wholeness, and of cases in which the insured are persons with disabilities. Paragraph 2. N o benefit which replaces the contribution salary or labour earnings of the insured shall have a monthly amount lower than the minimum monthly wage. Paragraph 3. All contribution salaries included in the calculation of the benefit shall be duly updated, under the terms of the law. Paragraph 4. Readjustment of the benefits is ensured, to the end that their real value is permanently maintained, in accordance with criteria defined by law . miolo_constitution_versao_camara.indd 139 17/6/2010 15:01:06 Constitution of the Federative Republic of Brazil 140 paragraph 5. participation in the general social security scheme, in the quality of an optional insured, is forbidden for a person who participates in a special social security scheme. p aragraph 6. t he c hristmas bonus for retirees and pensioners shall be based on the amount of the earnings in the month of d ecember of each year. Paragraph 7. Retirement is ensured under the general social security scheme, in accordance with the law, upon compliance with the following conditions: I – thirty-five years of contribution, if a man, and thirty years of contribution, if a woman; II – sixty-five years of age, if a man, and sixty years, if a woman, this age limit being reduced by five years for rural workers of both sexes and for those who exercise their activities within a household system, therein included rural producers, placer miners, and self-employed fishermen. p aragraph 8. t he requirements referred to in item i of the preceding paragraph will be reduced by five years, for teachers who document exclusively a period of effective exercise of teaching functions in children education and in elementary and secondary education. pa ragraph 9. fo r purposes of retirement, the reciprocal computation of the period of contribution in government bodies and in private activity, either rural or urban, shall be ensured, in which case the various social security schemes shall offset each other financially, in accordance with criteria established by law. Paragraph 10. The law shall regulate the coverage of employment-injury risks, and such coverage shall be provided both by the general social security scheme and the private sector. pa ragraph 11. th e amounts habitually earned by an employee, on any account, shall be incorporated into his monthly salary for purposes of social security contribution and the resulting effects on benefits, in the cases and in the manner provided by law. p aragraph 12. t he law shall provide for a special system to include low-income workers in the social security system, as well as to include no-income persons who are engaged exclusively in household chores within their own homes, provided that they belong to low-income families, so that they have guaranteed access to benefits at an amount equal to one monthly minimum salary. pa ragraph 13. th e rates and grace periods of the special system of inclusion in the social security system referred to in paragraph 12 of this article shall be lower than those in effect for other insured participants of the general social security scheme. a rticle 202. t he private social security scheme, of a complementary nature and organized on an autonomous basis as regards the general social security scheme, shall be optional, based on the formation of reserves which guarantee the contracted benefit, and regulated by a supplementary law. (CA No. 20, de 1998) p aragraph 1. t he supplementary law referred to in this article shall ensure that the participant in benefit plans of private pension plan companies is provided with full access to information regarding the management of their respective plans. miolo_constitution_versao_camara.indd 140 17/6/2010 15:01:06 The Social Order 141 Paragraph 2. T he contributions of employers, the benefits, and the terms of contracts set forth in the bylaws, regulations, and benefit plans of the private pension plan companies are neither an integral part of the employment contract of participants, nor, with the exception of the benefits granted, an integral part of the remuneration of participants, under the terms of the law. p aragraph 3. t he u nion, the s tates, the f ederal d istrict, and the Municipalities, their associate government agencies, foundations, public enterprises, joint stock companies, and other public entities are forbidden to contribute funds to private pension plan companies, save in the quality of sponsors, in which case their standard contribution may not, under any circumstances, exceed that of the insured. p aragraph 4. a supplementary law shall regulate the relationship between the u nion, the s tates, the f ederal d istrict, or the Municipalities, including their associate government agencies, foundations, joint stock companies, and enterprises controlled either directly or indirectly, in the quality of sponsors of closed private pension plan companies, and their respective closed private pension plan companies. p aragraph 5. t he supplementary law referred to in the preceding paragraph shall apply, insofar as pertinent, to private companies holding a permission or concession to render public services, when such companies sponsor closed private pension plan companies. p aragraph 6. t he supplementary law referred to in paragraph 4 of this article shall establish the requirements for the appointment of board members of the closed private pension plan companies, and shall regulate the inclusion of participants in the collegiate bodies and decision-making bodies in which their interests are subject to discussion and decision. se C tion i V s ocial a ssistance ar ticle 203. so cial assistance shall be rendered to whomever may need it, regardless of contribution to social welfare and shall have as objectives: i – the protection of the family, maternity, childhood, adolescence and old age; II – the assistance to needy children and adolescents; III – the promotion of the integration into the labour market; i v – the habilitation and rehabilitation of the handicapped and their integration into community life; V – the guarantee of a monthly benefit of one minimum wage to the handicapped and to the elderly who prove their incapability of providing for their own support or having it provided for by their families, as set forth by law. ar ticle 204. G overnment actions in the area of social assistance shall be implemented with funds from the social welfare budget, as provided for in article 195, in addition to other sources, and organized on the basis of the following directives: (CA No. 42, 2003) miolo_constitution_versao_camara.indd 141 17/6/2010 15:01:06 Constitution of the Federative Republic of Brazil 142 I – political and administrative decentralization, the coordination and the general rules being incumbent upon the federal sphere, and the coordination and implementation of the respective programmes, upon the state and municipal spheres, as well as upon benevolent and social assistance entities; II – participation of the population, by means of organizations representing them in the formulation of policies and in the control of actions taken at all levels. Sole paragraph. T he States and the Federal District may assign up to five tenths per cent of their net tax revenues to programs to support social inclusion and promotion, the utilization of such funds for the payment of the following items being forbidden: I – personnel expenses and social charges; II – debt servicing; i ii – any other current expense not directly related to the investments or actions supported by said programs. CH a P te R iii e ducation, c ulture and s ports se C tion i e ducation a rticle 205. e ducation, which is the right of all and duty of the s tate and of the family, shall be promoted and fostered with the cooperation of society, with a view to the full development of the person, his preparation for the exercise of citizenship and his qualification for work. a rticle 206. Education shall be provided on the basis of the following principles: ( ca n o. 53, 2006) I – equal conditions of access and permanence in school; II – freedom to learn, teach, research and express thought, art and knowledge; iii – pluralism of pedagogic ideas and conceptions and coexistence of public and private teaching institutions; IV – free public education in official schools; v – appreciation of the value of school education professionals, guaranteeing, in accordance with the law, career schemes for public school teachers, with admittance exclusively by means of public entrance examinations consisting of tests and presentation of academic and professional credentials; vi – democratic administration of public education, in the manner prescribed by law; VII – guarantee of standards of quality; viii – a nationwide professional minimum salary for public school teachers, under the terms of a federal law. miolo_constitution_versao_camara.indd 142 17/6/2010 15:01:06 The Social Order 143 Sole paragraph. T he law shall provide for the classes of workers to be considered basic education professionals, as well as for the deadline for the preparation or adaptation of their career schemes, within the sphere of the f ederal Government, the s tates, the f ederal d istrict, and the Municipalities. ar ticle 207. T he universities shall have didactic, scientific, administrative, financial and property management autonomy and shall comply with the principle of non-dissociation of teaching, research and extension. ( ca n o. 11, 1996) pa ragraph 1. th e universities are permitted to hire foreign professors, technicians and scientists as provided by law. Paragraph 2. The provisions of this article apply to scientific and technological research institutions. a rticle 208. The duty of the State towards education shall be fulfilled by ensuring the following: (CA No. 14, 1996; CA No. 53, 2006; CA No. 59, 2009) i – mandatory basic education, free of charge, for every individual from the age of 4 (four) through the age of 17 (seventeen), including the assurance of its free offer to all those who did not have access to it at the proper age; II – progressive universalization of the free high-school education; III – specialized schooling for the handicapped, preferably in the regular school system; IV – infant education to children of up to 5 (five) years of age in day-care centers and pre-schools; v – access to higher levels of education, research and artistic creation according to individual capacity; v i – provision of regular night courses adequate to the conditions of the student; vii – assistance to students in all grades of basic education, by means of supplementary programmes providing school materials, transportation, food, and health care. Paragraph 1. The access to compulsory and free education is a subjective public right. pa ragraph 2. th e competent authority shall be liable for the failure of the Government in providing compulsory education, or providing it irregularly. Paragraph 3. T he Government has the power to take a census of elementary school students, call them for enrollment and ensure that parents or guardians see to their children’s attendance to school. a rticle 209. teaching is open to private enterprise, provided that the following conditions are met: I – compliance with the general rules of national education; II – authorization and evaluation of quality by the Government. miolo_constitution_versao_camara.indd 143 17/6/2010 15:01:06 Constitution of the Federative Republic of Brazil 144 ar ticle 210. M inimum curricula shall be established for elementary schools in order to ensure a common basic education and respect for national and regional cultural and artistic values. p aragraph 1. t he teaching of religion is optional and shall be offered during the regular school hours of public elementary schools. pa ragraph 2. re gular elementary education shall be given in the po rtuguese language and in dian communities shall also be ensured the use of their native tongues and their own learning methods. a rticle 211. t he u nion, the states, the f ederal d istrict and the municipalities shall cooperate in the organization of their educational systems. (CA No. 14, 1996; CA No. 53, 2006; CA No. 59, 2009) Paragraph 1. The Union shall organize the federal educational system and that of the Territories, shall finance the federal public educational institutions and shall have, in educational matters, a redistributive and supplementary function, so as to guarantee the equalization of the educational opportunities and a minimum standard of quality of education, through technical and financial assistance to the states, the f ederal d istrict and the municipalities. pa ragraph 2. th e municipalities shall act on a priority basis in elementary education and in the education of children. p aragraph 3. t he states and the f ederal d istrict shall act on a priority basis in elementary and secondary education. Paragraph 4. I n the organization of respective educational systems, the Federal Government, the st ates, the fe deral di strict, and the Municipalities shall establish forms of cooperation, so as to guarantee the universalization of mandatory education. p aragraph 5. p ublic basic education shall give priority to regular education. a rticle 212. t he u nion shall apply, annually, never less than eighteen percent, and the states, the Federal District, and the municipalities, at least twenty-five percent of the tax revenues, including those resulting from transfers, in the maintenance and development of education. (CA No. 53, 2006; CA No. 59, 2009) p aragraph 1. t he share of tax revenues, transferred by the u nion to the states, the fe deral di strict and the municipalities, or by the states to the respective municipalities, shall not be considered, for purposes of the calculation provided by this article, as revenues of the government which transfers it. p aragraph 2. f or purposes of compliance with the head paragraph of this article, the federal, state and municipal educational systems, as well as the funds applied in accordance with article 213 shall be taken into consideration. p aragraph 3. i n the distribution of public funds, priority shall be given to the providing for the needs of compulsory education, as regards universalization, assurance of quality standards, and equality, as set forth in the national education plan. pa ragraph 4. th e supplementary food and health assistance programmes provided by article 208, VII, shall be financed with funds derived from social contributions and other budgetary funds. miolo_constitution_versao_camara.indd 144 17/6/2010 15:01:06 The Social Order 145 pa ragraph 5. pu blic basic education shall have, as an additional source of financing, the social contribution for education, a payroll tax levied on companies, as provided by law. p aragraph 6. s tate and municipal quotas of the proceeds from the collection of the social contribution for education shall be distributed in proportion to the number of students enrolled in basic education in the respective public school systems. ar ticle 213. pu blic funds shall be allocated to public schools, and may be channelled to community, religious or philantropic schools, as defined by law, which: I – prove that they do not seek profit and that they apply their surplus funds in education; ii – ensure that their assets shall be assigned to another community, religious or philantropic schools, or to the Government in case they cease their activities. pa ragraph 1. th e funds provided by this article may be allocated to elementary and secondary school scholarships, as provided by law, for those who prove insufficiency of means, when there are no vacancies or no regular courses are offered in the public school system of the place where the student lives, the Government being placed under the obligation to invest, on a priority basis, in the expansion of the public system of the locality. p aragraph 2. r esearch and extension activities at university level may receive financial support from the Government. ar ticle 214. th e law shall establish a ten-year national education plan, with a view to organizing the national education system with the cooperation of states and municipalities, as well as to defining implementation directives, objectives, targets, and strategies so as to ensure maintenance and development of teaching, at its various levels, grades, and modalities, by means of integrated federal, state, and municipal government actions leading to: (CA No. 59, 2009) I – eradication of illiteracy; II – universalization of school assistance;III – improvement of the quality of education;IV – professional training;V – humanistic, scientific and technological advancement of the country; vi – stipulation of an amount of public funds to be invested in education as a proportion of the gross domestic product. se C tion ii c ulture a rticle 215. t he state shall ensure to all the full exercise of the cultural rights and access to the sources of national culture and shall support and foster the appreciation and diffusion of cultural expressions. ( ca n o. 48, 2005) miolo_constitution_versao_camara.indd 145 17/6/2010 15:01:06 Constitution of the Federative Republic of Brazil 146 pa ragraph 1. th e st ate shall protect the expressions of popular, in dian and Afro-Brazilian cultures, as well as those of other groups participating in the national civilization process. pa ragraph 2. th e law shall provide for the establishment of commemorative dates of high significance for the various national ethnic segments. p aragraph 3. t he law shall establish the n ational c ulture p lan, in the form of a multiyear plan aimed at the cultural development of the country and the integration of government initiatives to attain the following: I – protection and appreciation of the value of Brazil’s cultural heritage; II – production, promotion, and diffusion of cultural goods; III – training of qualified personnel to manage culture in its multiple dimensions;IV – democratization of access to cultural goods; v – appreciation of the value of ethnic and regional diversity . art icle 216. Th e Brazilian cultural heritage consists of the assets of a material and immaterial nature, taken individually or as a whole, which bear reference to the identity, action and memory of the various groups that form the Brazilian society, therein included: (CA No. 42, 2003) I – forms of expression; II – ways of creating, making and living;III – scientific, artistic and technological creations;IV – works, objects, documents, buildings and other spaces intended for artistic and cultural expressions; v – urban complexes and sites of historical, natural, artistic, archaeological, paleontological, ecological and scientific value. pa ragraph 1. th e Government shall, with the cooperation of the community, promote and protect the Brazilian cultural heritage, by means of inventories, registers, vigilance, monument protection decrees, expropriation and other forms of precaution and preservation. p aragraph 2. i t is incumbent upon the Government, in accordance with the law, to manage the keeping of the governmental documents and to make them available for consultation to whomever may need to do so. Paragraph 3. T he law shall establish incentives for the production and knowledge of cultural assets and values. p aragraph 4. d amages and threats to the cultural heritage shall be punished in accordance with the law. pa ragraph 5. al l documents and sites bearing historical reminiscence to the ancient communities of runaway slaves are protected as national heritage. Paragraph 6. The States and the Federal District may assign up to five tenths per cent of their net tax revenues to a state fund for the promotion of culture, for the miolo_constitution_versao_camara.indd 146 17/6/2010 15:01:06 The Social Order 147 purpose of funding cultural programs and projects, the utilization of such funds for the payment of the following items being forbidden: I – personnel expenses and social charges; II – debt servicing; i ii – any other current expense not directly related to the investments or actions supported by said programs. se C tion iii s ports a rticle 217. i t is the duty of the s tate to foster the practice of formal and informal sports, as a right of each individual, with due regard for: i – the autonomy of the directing sports entities and associations, as to their organization and operation; i i – the allocation of public funds with a view to promoting, on a priority basis, educational sports and, in specific cases, high performance sports; III – differentiated treatment for professional and non-professional sports; iv – the protection and fostering of sports created in the country . p aragraph 1. t he Judicial p ower shall only accept legal actions related to sports discipline and competitions after the instances of the sports courts, as regulated by law, have been exhausted. Paragraph 2. The sports courts shall render final judgement within sixty days, at the most, counted from the date of the filing of the action. pa ragraph 3. th e Government shall encourage leisure, as a form of social promotion. CH a P te R i V s cience and technology a rticle 218. The State shall promote and foster scientific development, research and technological expertise. Paragraph 1. Basic scientific research shall receive preferential treatment from the s tate, with a view to public well-being and the advancement of science. pa ragraph 2. te chnological research shall be directed mainly to the solution of Brazilian problems and to the development of the national and regional productive system. p aragraph 3. t he s tate shall support the training of human resources in the areas of science, research and technology and shall offer special work means and conditions to those engaged in such activities. p aragraph 4. t he law shall support and foster the companies which invest in research, creation of technology appropriate for the country, training and improvement of their human resources and those which adopt remuneration systems that ensure miolo_constitution_versao_camara.indd 147 17/6/2010 15:01:06 Constitution of the Federative Republic of Brazil 148 employees a share of the economic earnings resulting from the productivity of their work, apart from the salary. p aragraph 5. t he states and the f ederal d istrict may allocate a share of their budgetary revenues to public entities which foster scientific and technological education and research. a rticle 219. The domestic market is part of the national patrimony and shall be supported with a view to permitting cultural and socio-economic development, the well-being of the population and the technological autonomy of the country, as set forth in a federal law. CH a P te R V s ocial c ommunication a rticle 220. t he manifestation of thought, the creation, the expression and the information, in any form, process or medium shall not be subject to any restriction, with due regard to the provisions of this c onstitution. pa ragraph 1. no law shall contain any provision which may represent a hindrance to full freedom of press in any medium of social communication, with due regard to the provisions of article 5, iv, v, X, X iii and X iv. p aragraph 2. a ny and all censorship of a political, ideological and artistic nature is forbidden. Paragraph 3. It is within the competence of federal laws to: i – regulate public entertainment and shows, it being incumbent upon the Government to inform on their nature, the age brackets they are not recommended for and places and times unsuitable for their exhibition; ii – establish legal means which afford persons and families the possibility of defending themselves against radio and television programmes and schedules which go contrary to the provisions of article 221, as well as against publicity of products, practices and services which may be harmful to health or to the environment. pa ragraph 4. co mmercial advertising of tobacco, alcoholic beverages, pesticides, medicines and therapies shall be subject to legal restrictions, in accordance with item ii of the preceding paragraph and shall contain, whenever necessary, a warning concerning the damages which may be caused by their use. pa ragraph 5. so cial communication media may not, directly or indirectly, be subject to monopoly or oligopoly. p aragraph 6. t he publication of a printed social communication medium shall not depend on license from authorities. a rticle 221. th e production and programming of radio and television stations shall comply with the following principles: I – preference to educational, artistic, cultural and informative purposes; ii – promotion of national and regional culture and fostering of independent productions aimed at their diffusion; miolo_constitution_versao_camara.indd 148 17/6/2010 15:01:06 The Social Order 149 iii – regional differentiation of cultural, artistic and press production, according to percentages established in law; iv – respect for the ethical and social values of the person and the family . a rticle 222. n ewspaper companies, sound broadcasting companies, or sound and image broadcasting companies, shall be owned exclusively by native Brazilians or those naturalized for more than ten years, or by legal entities incorporated under Brazilian laws and headquartered in Brazil. (CA No. 36, 2002) Paragraph 1. I n all circumstances, at least seventy per cent of the total capital stock and of the voting capital of newspaper companies, sound broadcasting companies, or sound and image broadcasting companies, shall be owned directly or indirectly by native Brazilians or those naturalized for more than ten years, who shall mandatorily exercise the management of activities and shall define the content of programming. p aragraph 2. e ditorial responsibility and the activities regarding selection and management of the programming to be disseminated shall be carried out exclusively by native Brazilians or those naturalized for more than ten years, in any social communication medium. pa ragraph 3. el ectronic social communication media, regardless of the technology used to deliver the service, shall comply with the principles stipulated in article 221, as provided by specific legislation, which shall also ensure priority to Brazilian professionals in the production of Brazilian programs. Paragraph 4. S pecific legislation shall regulate the participation of foreign capital in the companies mentioned in paragraph 1. pa ragraph 5. an y alterations in the corporate control of the companies mentioned in paragraph 1 must be communicated to the n ational c ongress. a rticle 223. t he e xecutive p ower has the authority to grant and renew concession, permission and authorization for radio broadcasting and sound and image broadcasting services with due regard to the principle of the complementary roles of private, public and state systems. pa ragraph 1. th e na tional co ngress shall consider such proposition in the period of time set forth in article 64, paragraphs 2 and 4, counted from the date of receipt of the message. p aragraph 2. t he non-renewal of the concession or permission shall depend on approval by at least two-fifths of the National Congress, in nominal voting. pa ragraph 3. th e granting or renewal shall only produce legal effects after approval by the n ational c ongress, as set forth in the preceding paragraphs. p aragraph 4. c ancellation of a concession or permission prior to its expiring date shall depend on a court decision. p aragraph 5. t he term for a concession or permission shall be ten years for radio stations and fifteen years for television channels. ar ticle 224. fo r the purposes of the provisions of this chapter, the na tional co ngress shall institute, as an auxiliary agency, the s ocial c ommunication c ouncil, in the manner prescribed by law. miolo_constitution_versao_camara.indd 149 17/6/2010 15:01:06 Constitution of the Federative Republic of Brazil 150 CHaPteR Vi e nvironment a rticle 225. a ll have the right to an ecologically balanced environment, which is an asset of common use and essential to a healthy quality of life, and both the Government and the community shall have the duty to defend and preserve it for present and future generations. p aragraph 1. i n order to ensure the effectiveness of this right, it is incumbent upon the Government to: i – preserve and restore the essential ecological processes and provide for the ecological treatment of species and ecosystems; i i – preserve the diversity and integrity of the genetic patrimony of the country and to control entities engaged in research and manipulation of genetic material; III – define, in all units of the Federation, territorial spaces and their components which are to receive special protection, any alterations and suppressions being allowed only by means of law, and any use which may harm the integrity of the attributes which justify their protection being forbidden; IV – demand, in the manner prescribed by law, for the installation of works and activities which may potentially cause significant degradation of the environment, a prior environmental impact study, which shall be made public; v – control the production, sale and use of techniques, methods or substances which represent a risk to life, the quality of life and the environment; v i – promote environment education in all school levels and public awareness of the need to preserve the environment; VII – protect the fauna and the flora, with prohibition, in the manner prescribed by law, of all practices which represent a risk to their ecological function, cause the extinction of species or subject animals to cruelty. p aragraph 2. t hose who exploit mineral resources shall be required to restore the degraded environment, in accordance with the technical solutions demanded by the competent public agency, as provided by law. pa ragraph 3. pr ocedures and activities considered as harmful to the environment shall subject the infractors, be they individuals or legal entities, to penal and administrative sanctions, without prejudice to the obligation to repair the damages caused. Paragraph 4. T he Brazilian Amazonian Forest, the Atlantic Forest, the Serra do Mar, the Pantanal Mato-Grossense and the coastal zone are part of the national patrimony, and they shall be used, as provided by law, under conditions which ensure the preservation of the environment, therein included the use of mineral resources. Paragraph 5. T he unoccupied lands or lands seized by the states through discriminatory actions which are necessary to protect the natural ecosystems are inalienable. p aragraph 6. p ower plants operated by nuclear reactor shall have their location defined in federal law and may not otherwise be installed. miolo_constitution_versao_camara.indd 150 17/6/2010 15:01:06 The Social Order 151 CHaPteR Vii f amily, c hildren, a dolescents and the e lderly a rticle 226. The family, which is the foundation of society, shall enjoy special protection from the s tate. p aragraph 1. Marriage is civil and the marriage ceremony is free of char ge. p aragraph 2. r eligious marriage has civil effects, in accordance with the law. p aragraph 3. f or purposes of protection by the s tate, the stable union between a man and a woman is recognized as a family entity, and the law shall facilitate the conversion of such entity into marriage. p aragraph 4. t he community formed by either parent and their descendants is also considered as a family entity. pa ragraph 5. th e rights and the duties of marital society shall be exercised equally by the man and the woman. pa ragraph 6. ci vil marriage may be dissolved by divorce, after prior legal separation for more than one year in the cases set forth by law, or after two years of proven de facto separation. Paragraph 7. B ased on the principles of human dignity and responsible parenthood, family planning is a free choice of the couple, it being within the competence of the State to provide educational and scientific resources for the exercise of this right, any coercion by official or private agencies being forbidden. p aragraph 8. t he s tate shall ensure assistance to the family in the person of each of its members, creating mechanisms to suppress violence within the family. a rticle 227. i t is the duty of the family, the society and the s tate to ensure children and adolescents, with absolute priority, the right to life, health, nourishment, education, leisure, professional training, culture, dignity, respect, freedom and family and community life, as well as to guard them from all forms of negligence, discrimination, exploitation, violence, cruelty and oppression. pa ragraph 1. th e st ate shall promote full health assistance programmes for children and adolescents, the participation of non-governmental entities being allowed, and with due regard to the following precepts: i – allocation of a percentage of public health care funds to mother and child assistance; II – creation of preventive and specialized care programmes for the physically, sensorially or mentally handicapped, as well as programmes for the social integration of handicapped adolescents, by means of training for a profession and for community life, and by means of facilitating the access to communal facilities and services, by eliminating prejudices and architectonic obstacles. p aragraph 2. t he law shall regulate construction standards for public sites and buildings and for the manufacturing of public transportation vehicles, in order to ensure adequate access to the handicapped. Paragraph 3. The right to special protection shall include the following aspects: miolo_constitution_versao_camara.indd 151 17/6/2010 15:01:06 Constitution of the Federative Republic of Brazil 152 I – minimum age of fourteen years for admission to work, with due regard to the provisions of article 7, XXXIII; II – guarantee of social security and labour rights; III – guarantee of access to school for the adolescent worker; IV – guarantee of full and formal knowledge of the determination of an offense, equal rights in the procedural relationships and technical defense by a qualified professional, in accordance with the provisions of the specific protection legislation; v – compliance with the principles of brevity, exceptionality and respect to the peculiar conditions of the developing person, when applying any measures that restrain freedom; vi – Government fostering, by means of legal assistance, tax incentives and subsidies, as provided by law, of the protection, through guardianship, of orphaned or abandoned children or adolescents; VII – prevention and specialized assistance programmes for children and adolescents addicted to narcotics or related drugs. pa ragraph 4. th e law shall severely punish abuse, violence and sexual exploitation of children and adolescents. p aragraph 5. a doption shall be assisted by the Government, as provided by law, which shall establish cases and conditions for adoption by foreigners. Paragraph 6. Children born inside or outside wedlock or adopted shall have the same rights and qualifications, any discriminatory designation of their filiation being forbidden. Paragraph 7. In attending to the rights of children and adolescents, the provisions of article 204 shall be taken into consideration. a rticle 228. Minors under eighteen years of age may not be held criminally liable and shall be subject to the rules of the special legislation. a rticle 229. i t is the duty of parents to assist, raise and educate their under-age children and it is the duty of children of age to help and assist their parents in old-age, need or sickness. a rticle 230. i t is the duty of the family, society and the s tate, to assist the elderly, ensuring their participation in the community, defending their dignity and well-being and guaranteeing their right to life. pa ragraph 1. as sistance programmes for the elderly shall be carried out preferably within their homes. Paragraph 2. Those over sixty-five years of age are guaranteed free urban public transportation. CH a P te R V iii i ndians ar ticle 231. I ndians shall have their social organization, customs, languages, creeds and traditions recognized, as well as their original rights to the lands they traditionally miolo_constitution_versao_camara.indd 152 17/6/2010 15:01:06 The Social Order 153 occupy, it being incumbent upon the u nion to demarcate them, protect and ensure respect for all of their property. pa ragraph 1. la nds traditionally occupied by in dians are those on which they live on a permanent basis, those used for their productive activities, those indispensable to the preservation of the environmental resources necessary for their well-being and for their physical and cultural reproduction, according to their uses, customs and traditions. p aragraph 2. t he lands traditionally occupied by i ndians are intended for their permanent possession and they shall have the exclusive usufruct of the riches of the soil, the rivers and the lakes existing therein. pa ragraph 3. hy dric resources, including energetic potentials, may only be exploited, and mineral riches in i ndian land may only be prospected and mined with the authorization of the National Congress, after hearing the communities involved, and the participation in the results of such mining shall be ensured to them, as set forth by law. p aragraph 4. t he lands referred to in this article are inalienable and indisposable and the rights thereto are not subject to limitation. p aragraph 5. t he removal of i ndian groups from their lands is forbidden, except ad referendum of the n ational c ongress, in case of a catastrophe or an epidemic which represents a risk to their population, or in the interest of the sovereignty of the country, after decision by the n ational c ongress, it being guaranteed that, under any circumstances, the return shall be immediate as soon as the risk ceases. p aragraph 6. a cts with a view to occupation, domain and possession of the lands referred to in this article or to the exploitation of the natural riches of the soil, rivers and lakes existing therein, are null and void, producing no legal effects, except in case of relevant public interest of the u nion, as provided by a supplementary law and such nullity and voidness shall not create a right to indemnity or to sue the u nion, except in what concerns improvements derived from occupation in good faith, in the manner prescribed by law. Paragraph 7. The provisions of article 174, paragraphs 3 and 4, shall not apply to i ndian lands. a rticle 232. T he Indians, their communities and organizations have standing under the law to sue to defend their rights and interests, the p ublic p rosecution intervening in all the procedural acts. miolo_constitution_versao_camara.indd 153 17/6/2010 15:01:06 The Social Order 155 title iX General Constitutional Pr ovisions