Article 83 — A federal law shall define the luxury goods and

services referred to in articles 80, item ii , and 82, paragraphs 1 and 2.” a rticle 2. t his a mendment shall come into force on the date of its publication. b rasília, d ecember 14, 2000. THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Michel Temer, p resident – Heráclito Fortes, f irst vice- p resident – Severino Cavalcanti , s econd vice- p resident – Ubiratan Aguiar, f irst s ecretary – Nelson Trad, s econd s ecretary – Jaques Wagner, t hird s ecretary – Efraim Morais, f ourth s ecretary. THE DIRECTING BOARD OF THE FEDERAL SENATE: Antônio Carlos Magalhães , pr esident – Geraldo Melo , fi rst vi ce-pr esident – Ademir Andrade , se cond vice- p resident – Ronaldo Cunha Lima, f irst s ecretary – Carlos Patrocínio , s econd s ecretary – Nabor Júnior, t hird s ecretary. p ublished in the Official Journal , d ecember 18, 2000. miolo_constitution_versao_camara.indd 287 17/6/2010 15:01:13 Constitution of the Federative Republic of Brazil 288 Constitutional amen D ment n o. 32, 2001 Alters provisions of articles 48, 57, 61, 62, 64, 66, 84, 88, and 246 of the Federal Constitution, and makes other provisions. t he d irecting b oards of the c hamber of d eputies and of the f ederal s enate, under the terms of paragraph 3 of article 60 of the f ederal c onstitution, promulgate the following Amendment to the constitutional text: ar ticle 1. A rticles 48, 57, 61, 62, 64, 66, 84, 88, and 246 of the Federal Constitution shall henceforth read as follows: “ a rticle 48. .............................................................................. .................................................................................................. X – creation, change, and abolishment of public offices, positions and functions, with due regard for article 84, vi , b; X i – creation and abolishment of Ministries and Government bodies; ................................................................................................ ”“Article 57. .............................................................................. ..................................................................................................P aragraph 7. I n a special legislative session, the National co ngress shall deliberate only upon the matter for which it was called, exception being made for the event mentioned in paragraph 8, the payment of a compensatory amount in excess of the monthly compensation being forbidden. p aragraph 8. i f there are provisional measures in effect on the date a special session of the n ational c ongress is called, they shall be automatically included in the agenda of the session.” “ a rticle 61. .............................................................................. .................................................................................................. p aragraph 1. ........................................................................... ii – ........................................................................................... e ) creation and abolishment of Ministries and Government bodies, with due regard for the provision of article 84, VI; ................................................................................................ ”“ a rticle 62. i n important and urgent cases, the p resident of the r epublic may adopt provisional measures with the force of law and shall submit them to the n ational c ongress immediately. miolo_constitution_versao_camara.indd 288 17/6/2010 15:01:13 Constitutional Amendments 289 pa ragraph 1. th e issuance of provisional measures is forbidden when the matter involved: I – deals with:a) nationality, citizenship, political rights, political parties, and election law; b) criminal law, criminal procedural law, and civil procedural law; c) organization of the Judicial Branch and of the Public Prosecution, the career and guarantees of their members; d) pluriannual plans, budgetary directives, budgets, and additional and supplementary credits, with the exception of the provision mentioned in article 167, paragraph 3; II – aims at the detention or seizure of goods, people’s savings, or any other financial asset; III – is reserved for a supplementary law; iv – has already been regulated by a bill of law passed by the n ational c ongress which is awaiting sanction or veto by the p resident of the r epublic. pa ragraph 2. a provisional measure to institute or increase taxes, with the exception of the taxes mentioned in articles 153, i , ii , iv, v, and 154, ii , shall only produce effects in the subsequent financial year if it has been converted into law before or on the last day of the financial year in which it was issued. Paragraph 3. W ith the exception of the provisions mentioned in paragraphs 11 and 12, provisional measures shall lose effectiveness from the day of their issuance if they are not converted into law within a period of sixty days, which may be extended once for an identical period of time under the terms of paragraph 7, and the National Congress shall issue a legislative decree to regulate the legal relations arising therefrom. pa ragraph 4. th e period mentioned in paragraph 3 shall be counted from the date of publication of the provisional measure and shall be interrupted while the na tional co ngress is in recess. pa ragraph 5. de liberation by each ho use of the na tional c ongress upon the merits of provisional measures shall depend on prior determination of their compliance with the constitutional requirements. p aragraph 6. i f a provisional measure is not examined within forty-five days as of its date of publication, it shall subsequently be forwarded to urgent consideration in each ho use of the n ational c ongress, and the deliberation of all other legislative miolo_constitution_versao_camara.indd 289 17/6/2010 15:01:13 Constitution of the Federative Republic of Brazil 290 matters shall be suspended in the ho use where it is under consideration, until such time as voting is concluded. Paragraph 7. I f the voting of a provisional measure is not concluded in both h ouses of the n ational c ongress within the period of sixty days as of its date of publication, its period of effectiveness may be extended once for an identical period of time. p aragraph 8. t he voting of provisional measures shall start in the h ouse of d eputies. Paragraph 9. I t is incumbent upon the joint committee of de puties and se nators to examine provisional measures and issue an opinion thereon, before they are submitted to floor action in each h ouse of the n ational c ongress in a separate session. p aragraph 10. i t is forbidden to reissue a provisional measure in the same legislative session in which it was rejected or lost its effectiveness due to lapse of time. p aragraph 11. i f the legislative decree mentioned in paragraph 3 is not issued within sixty days as of the date the provisional measure was rejected or lost its effectiveness, the legal relations constituted and arising from acts performed during its period of effectiveness shall still be regulated by such provisional measure. p aragraph 12. s hould a bill of law be passed that alters the original text of a provisional measure, the latter will remain effective in full until such date as the bill is sanctioned or vetoed.” “ a rticle 64. .............................................................................. p aragraph 2. i f, in the event of paragraph 1, the c hamber of de puties and the fe deral se nate fail to act, each one, sucessively, on the proposition, within the period of forty-five days, deliberation on all other legislative matters shall be suspended in the respective h ouse, save those which must be considered within a stipulated constitutional period, in order that the voting may be concluded. ................................................................................................ ”“ a rticle 66. .............................................................................. pa ragraph 6. if the period of time established in paragraph 4 elapses without a decision being reached, the veto shall be included in the order of the day of the subsequent session, and all other propositions shall be suspended until its final voting. ................................................................................................ ”“ a rticle 84. .............................................................................. miolo_constitution_versao_camara.indd 290 17/6/2010 15:01:13 Constitutional Amendments 291 VI – provide for the following, by means of a decree: a) organization and operation of federal government services, whenever no augmentation of expenditures or creation or abolishment of government bodies is involved; b) abolishment of public positions or posts, if vacant; ................................................................................................ ”“ ar ticle 88. th e law shall provide for the creation and abolishment of Ministries and government bodies.”“ ar ticle 246. th e adoption of a provisional measure for the regulation of any article of the co nstitution the wording of which has been altered by means of an amendment enacted between January 1, 1995 and the date of enactment of this amendment is forbidden.” ar ticle 2. an y provisional measures issued on a date prior to the date of publication of this amendment shall remain in force until such time as a subsequent provisional measure explicitly revokes them or until final deliberation by the National c ongress. a rticle 3. t his c onstitutional a mendment shall come into force on the date of its publication. b rasília, s eptember 11, 2001. THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Aécio Neves, pr esident – Efraim Morais , fi rst vi ce-pr esident – Barbosa Neto , se cond vi ce- pr esident – Nilton Capixaba , se cond se cretary – Paulo Rocha , th ird se cretary – Ciro Nogueira, f ourth s ecretary. THE DIRECTING BOARD OF THE FEDERAL SENATE: Edison Lobão , pr esident p ro- tempore – Antonio Carlos Valadares, s econd vice- p resident – Carlos Wilson, f irst s ecretary – Antero Paes de Barros, s econd s ecretary – Ronaldo Cunha Lima, t hird s ecretary – Mozarildo Cavalcanti , f ourth s ecretary. p ublished in the Official Journal , s eptember 12, 2001. miolo_constitution_versao_camara.indd 291 17/6/2010 15:01:13 Constitution of the Federative Republic of Brazil 292 Constitutional amen D ment n o. 33, 2001 Alters articles 149, 155, and 177 of the Federal Constitution. t he d irecting b oards of the c hamber of d eputies and of the f ederal s enate, under the terms of paragraph 3 of article 60 of the f ederal c onstitution, promulgate the following Amendment to the constitutional text: a rticle 1. a rticle 149 of the f ederal c onstitution shall henceforth be in force with the addition of the following paragraphs, and the current sole paragraph shall be renumbered as paragraph 1: “ a rticle 149. ............................................................................ .................................................................................................. p aragraph 1. ........................................................................... p aragraph 2. t he social contribution taxes mentioned in the head paragraph of this article, as well as the contribution taxes regarding intervention in the economic domain: I – shall not be levied on export earnings; i i – may be levied on the importation of petroleum and petroleum products, natural gas and its by-products, and fuel alcohol; III – may have the following rates: a) ad valorem rates, having as basis the proceeds, gross revenues, or the value of the transaction, and, in the case of importation, the customs value; b) specific rates, having as basis the unit of measurement adopted. p aragraph 3. a natural person who is the recipient in an import transaction may be held as equivalent to a corporate body, under the terms of the law. pa ragraph 4. th e law shall establish the cases in which contributions will be levied only once.” a rticle 2. a rticle 155 of the f ederal c onstitution shall henceforth be in force with the following alterations: “ a rticle 155. ............................................................................ .................................................................................................. p aragraph 2. ........................................................................... i X – ......................................................................................... miolo_constitution_versao_camara.indd 292 17/6/2010 15:01:13 Constitutional Amendments 293 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; ..................................................................................................X ii – ........................................................................................ 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; i i – 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; 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 fe deral di strict, under the terms of paragraph 2, X i i, 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; miolo_constitution_versao_camara.indd 293 17/6/2010 15:01:13 Constitution of the Federative Republic of Brazil 294 c) they may be lowered and restored to their original levels, and the provision of article 150, iii , b, shall not apply thereto. p aragraph 5. t he 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 f ederal d istrict, under the terms of paragraph 2, X ii , g.” ar ticle 3. A rticle 177 of the Federal Constitution shall henceforth include the following paragraph: “Article 177. ............................................................................ .................................................................................................. 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 article 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 4. un til such time as the supplementary law mentioned in article 155, paragraph 2, X ii , h, of the f ederal c onstitution, comes into force, the states and the f ederal d istrict, by means of an agreement entered into under the terms of paragraph 2, X ii , g, of the said article, shall establish provisional rules to regulate the matter. a rticle 5. t his c onstitutional a mendment shall come into force on the date of its promulgation. b rasília, d ecember 11, 2001. THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Aécio Neves, pr esident – Efraim Morais , fi rst vi ce-pr esident – Barbosa Neto , se cond vi ce- miolo_constitution_versao_camara.indd 294 17/6/2010 15:01:14 Constitutional Amendments 295 pr esident – Severino Cavalcanti , fi rst se cretary – Nilton Capixaba , se cond se cretary – Paulo Rocha , t hird s ecretary – Ciro Nogueira, f ourth s ecretary. THE DIRECTING BOARD OF THE FEDERAL SENATE: Ramez Tebet , pr esident – Edison Lobão , fi rst vi ce-pr esident – Antonio Carlos Valadares , se cond vi ce-pr esident – Carlos Wilson , fi rst se cretary – Antero Paes de Barros, se cond se cretary – Ronaldo Cunha Lima, t hird s ecretary – Mozarildo Cavalcanti , f ourth s ecretary. p ublished in the Official Journal , d ecember 12, 2001. miolo_constitution_versao_camara.indd 295 17/6/2010 15:01:14 Constitution of the Federative Republic of Brazil 296 Constitutional amen D ment n o. 34, 2001 Gives new wording to subitem “c” of item XVI of