Article 35 of the Constitution of Brazil

p rotocol. miolo_constitution_versao_camara.indd 420 17/6/2010 15:01:20 421 International Acts2. the c ommittee may, if necessary, after the end of the period of six months referred to in article 6.4, invite the State Party concerned to inform it of the measures taken in response to such an inquiry. aRti C le 8 Each State Party may, at the time of signature or ratification of the present Protocol or accession thereto, declare that it does not recognize the competence of the Committee provided for in articles 6 and 7. aRti C le 9 t he s ecretary-General of the u nited n ations shall be the depositary of the present p rotocol. aRti C le 10 t he present p rotocol shall be open for signature by signatory s tates and regional integration organizations of the Convention at United Nations Headquarters in New York as of 30 March 2007. aRti C le 11 The present Protocol shall be subject to ratification by signatory States of this Protocol which have ratified or acceded to the Convention. It shall be subject to formal confirmation by signatory regional integration organizations of this Protocol which have formally confirmed or acceded to the Convention. It shall be open for accession by any State or regional integration organization which has ratified, formally confirmed or acceded to the c onvention and which has not signed the p rotocol. aRti C le 12 1. “Regional integration organization” shall mean an organization constituted by sovereign st ates of a given region, to which its member st ates have transferred competence in respect of matters governed by the co nvention and this pr otocol. su ch organizations shall declare, in their instruments of formal confirmation or accession, the extent of their competence with respect to matters governed by the c onvention and this p rotocol. s ubsequently, they shall inform the depositary of any substantial modification in the extent of their competence. 2. re ferences to “ st ates pa rties” in the present pr otocol shall apply to such organizations within the limits of their competence. 3. fo r the purposes of article 13, paragraph 1, and article 15, paragraph 2, any instrument deposited by a regional integration organization shall not be counted. 4. Regional integration organizations, in matters within their competence, may exercise their right to vote in the meeting of s tates p arties, with a number of votes equal to the number of their member s tates that are p arties to this p rotocol. s uch an miolo_constitution_versao_camara.indd 421 17/6/2010 15:01:20 Constitution of the Federative Republic of Brazil 422 organization shall not exercise its right to vote if any of its member States exercises its right, and vice versa. aRti C le 13 1. Subject to the entry into force of the Convention, the present Protocol shall enter into force on the thirtieth day after the deposit of the tenth instrument of ratification or accession. 2. For each State or regional integration organization ratifying, formally confirming or acceding to the pr otocol after the deposit of the tenth such instrument, the pr otocol shall enter into force on the thirtieth day after the deposit of its own such instrument. aRti C le 14 1. Reservations incompatible with the object and purpose of the present Protocol shall not be permitted. 2. r eservations may be withdrawn at any time. aRti C le 15 1. an y st ate pa rty may propose an amendment to the present pr otocol and submit it to the se cretary-General of the un ited na tions. th e se cretary-General shall communicate any proposed amendments to States Parties, with a request to be notified whether they favour a meeting of st ates pa rties for the purpose of considering and deciding upon the proposals. in the event that, within four months from the date of such communication, at least one third of the s tates p arties favour such a meeting, the s ecretary-General shall convene the meeting under the auspices of the u nited n ations. a ny amendment adopted by a majority of two thirds of the States Parties present and voting shall be submitted by the s ecretary-General to the General a ssembly for approval and thereafter to all s tates p arties for acceptance. 2. an amendment adopted and approved in accordance with paragraph 1 of this article shall enter into force on the thirtieth day after the number of instruments of acceptance deposited reaches two thirds of the number of s tates p arties at the date of adoption of the amendment. t hereafter, the amendment shall enter into force for any s tate p arty on the thirtieth day following the deposit of its own instrument of acceptance. a n amendment shall be binding only on those s tates p arties which have accepted it. aRti C le 16 A State Party may denounce the present Protocol by written notification to the s ecretary-General of the u nited n ations. t he denunciation shall become effective one year after the date of receipt of the notification by the Secretary-General. aRti C le 17 t he text of the present p rotocol shall be made available in accessible formats. miolo_constitution_versao_camara.indd 422 17/6/2010 15:01:20 423 International ActsaRti C le 18 th e ar abic, ch inese, en glish, fr ench, ru ssian and sp anish texts of the present p rotocol shall be equally authentic. In witness thereof the undersigned plenipotentiaries, being duly authorized thereto by their respective Governments, have signed the present p rotocol. miolo_constitution_versao_camara.indd 423 17/6/2010 15:01:20 Revision Constitutional a mendments miolo_constitution_versao_camara.indd 425 17/6/2010 15:01:20 Revision Constitutional Amendments 427 ReVision Constitutional amen D ment n o. 1, 1994 th e di recting bo ard of the na tional co ngress, under the terms of article 60 of the f ederal c onstitution, combined with article 3 of the temporary c onstitutional Provisions Act, promulgates the following Constitutional Amendment: a rticle 1. Articles 71, 72 and 73, with the following wording, are hereby added to the Temporary Constitutional Provisions Act: “Article 71. The Emergency Social Fund is hereby instituted for the fiscal years of 1994 and 1995, aiming at the financial recuperation of the f ederal p ublic f inances and the economic stabilization, the resources of which shall be applied to the actions of the health and education systems, the welfare benefits and welfare assistance of permanent nature, including the payment of welfare debts, as well as other programs of great social and economic interest. Sole paragraph. The provision of the final part of item II of paragraph 9 of article 165 of the c onstitution shall not apply, in the 1994 fiscal year, to the the Fund established by this article.Article 72. The Emergency Social Fund is comprised of: i – the proceeds from the collection of the tax on income and earnings of any nature to be levied at source on payments of any nature effected by the un ion, including its autonomous government agencies and foundations; i i – the part of the proceeds from the collection of the tax on rural property, of the tax on income and earnings of any nature, and of the tax on credit, foreign exchange and insurance transactions, or transactions relating to bonds and securities, resulting from the changes generated by p rovisional Measure 419 and from l aws 8,847, 8,849 and 8,848, all dated January 28, 1994, the period in force of the latter being extended to December 31, 1995; iii – the part of the proceeds from the collection due to the increase of the rate of welfare contribution on the profit of taxpayers mentioned in paragraph 1 of article 22 of l aw 8,212 of July 24, 1991, which, in the fiscal years of 1994 and 1995 shall be of 30 percent, the other stipulations of Law 7,869 of December 15, 1988 remaining unchanged; iv – twenty percent of the proceeds from the collection of all taxes and contributions to the u nion, except those provided by items I, II and III; miolo_constitution_versao_camara.indd 427 17/6/2010 15:01:20 Constitution of the Federative Republic of Brazil 428 v – the part of the proceeds from the collection of the contribution mentioned in Supplementary Law 7, of September 7, 1970, owed by the juridical entities referred to in item III of this article, which will be calculated, in the fiscal years of 1994 and 1995, through the employment of a rate of seventy five hundredths of one percent on the gross operating income, as defined in the legislation of income tax and earnings of any nature; VI – other incomes defined in specific legislation.Paragraph 1. T he rates and calculation base defined in items III and V shall be applied as from the first day of the month following the ninetieth day after the promulgation of this amendment. p aragraph 2. t he parts referred to in items i , ii , iii and v shall be previously deducted of the calculation base of any legal or constitutional designation or participation, and the provisions of articles 158, ii , 159, 212 and 239 of the c onstitution shall not apply to them. p aragraph 3. t he part referred to in item iv shall be previously deducted from the calculation base of any constitutional or legal designation or participation stipulated by articles 153, paragraph 5, 157, II, 158, II, 212 and 239 of the Constitution. pa ragraph 4. th e provision of the former paragraph shall not apply to the resources provided by article 159 of the c onstitution. p aragraph 5. t he part of the resources originating from the tax on rural property and from the tax on income and earnings of any nature, designated for the e mergency s ocial f und, as provided by item II of this article, shall not exceed: i – in the case of the tax on rural property, eighty six and two- tenths of one percent of the total proceeds from its collection; ii – in the case of the tax on income and earnings of any nature, five and six-tenths of one percent of the total proceeds from its collection.