Constituição Federal de 1988 educação – Art. 134 a 162
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Constituição Federal de 1988 educação – Art. 134 a 162

October 27, 2019


SECTION IV OF THE PUBLIC DEFENSORY (Wording given by the Constitutional Amendment
No. 80 of 2014) Art. 134. The Public Defender’s Office is an institution
permanent, essential to the judicial function State, as an expression
and instrument of the democratic regime, fundamentally, legal orientation, the promotion of
human rights and defense at all levels, and extrajudicial proceedings, individual rights
and collectively, free of charge, to those in need, in the form of item LXXIV
of art. 5 of this Federal Constitution. (Wording given by the Constitutional Amendment
No. 80 of 2014) Paragraph 1 Complementary Law shall organize the Defender’s Office
Federal Government and the Federal District Territories and shall prescribe general rules
for their organization in the States, in positions career, provided, in the starting class,
by open competition for evidence and titles, guaranteed to its members
immovable and the practice of law outside institutional attributions. (Renumbered
of the sole paragraph by the Constitutional Amendment No. 45 of 2004) Paragraph 2 – State Public Defenders
functional and administrative autonomy are ensured and the initiative of your budget proposal
within the limits established by the law of budget guidelines and reporting
to the provisions of art. 99, § 2 nd. (Included Constitutional Amendment No. 45 of 2004) Paragraph 3 The provisions of Paragraph 2 shall apply to
Union and District Public Defenders Federal. (Included by the Constitutional Amendment
No. 74 of 2013) Paragraph 4. Are the institutional principles of
Public Defender’s unity, indivisibility and functional independence, applying
also, as appropriate, the provisions of art. 93 and item II of art. 96 of this Constitution
Federal. (Included by the Constitutional Amendment No. 80 of 2014) Art. 135. The member servers of the careers
disciplined in Sections II and III of this Chapter will be paid in the form of art.
39, § 4th. (Wording given by the Constitutional Amendment No. 19, 1998) TITLE V State Defense and Democratic Institutions CHAPTER I DEFENSE STATE AND SITE STATE Section I DEFENSE STATE Article 136. The President of the Republic may,
after hearing the Council of the Republic and the Council of National Defense, decree state of defense
to preserve or promptly restore, in restricted and determined locations, the order
public peace or social peace threatened by serious and imminent institutional instability or
hit by major calamities in nature. Paragraph 1. The decree establishing the state of
defense will determine the length of its duration, will specify the areas to be covered
and indicate, within the terms and limits of the law, the coercive measures in force, among
the following: I – restrictions on the rights of: a) meeting, even if exercised within the
associations; b) confidentiality of correspondence; c) confidentiality of telegraphic communication and
telephone; II – occupation and temporary use of assets
and public services in the event of calamity The Union is responsible for the damage
and costs incurred. § 2 The duration of the state of defense
shall not exceed thirty days and may be extended once, for the same period,
if the reasons justifying persist its decree. Paragraph 3 In the term of the state of defense: I – the arrest for crime against the State, determined
executor of the measure, shall be notified by immediately to the competent judge, who will relax her,
if not legal, the prisoner is allowed to request examination of crime body to the police authority; II – the communication will be accompanied by
declaration by the authority of the physical state and mental of the detainee at the time of his assessment; III – the arrest or detention of any
person may not exceed ten days, except when authorized by the judiciary; IV – the incommunicability of the prisoner is prohibited. Paragraph 4. The state of defense or its
extension, the President of the Republic, within 24 hours, submit
the act with the respective justification to the Congress National, which will decide by an absolute majority. Paragraph 5. If the National Congress is in
recess, shall be called extraordinarily within five days. Paragraph 6. The National Congress shall consider the decree.
within ten days of receipt, should continue to function while it is in force
the state of defense. Paragraph 7. If the decree is rejected, it shall cease immediately.
the state of defense. Section II SITE STATE Article 137. The President of the Republic may,
after hearing the Council of the Republic and the Council of National Defense, to ask Congress
National authorization to enact the state in the case of: I – serious commotion of national repercussion
or occurrence of facts proving ineffectiveness action taken during the state of defense; II – declaration of state of war or response
foreign armed aggression. Single paragraph. The President of the Republic,
when applying for authorization to decree the state of siege or its extension, shall report
the determining reasons for the request and the National Congress decides by absolute majority. Art. 138. The state of siege decree shall state
duration, the rules necessary for its enforcement and constitutional guarantees
which will be suspended, and once published, the President of the Republic shall designate the executor
specific measures and the areas covered. § 1 – The state of siege, in the case of art.
137, I, cannot be decreed for more thirty days, nor extended at a time.
for a longer period; of item II, may be decreed for as long as it lasts
foreign war or armed aggression. Paragraph 2 – Authorization requested to decree
the state of siege during the parliamentary recess, the President of the Federal Senate, immediately,
will convene extraordinarily the Congress National to meet within five days,
in order to appreciate the act. Paragraph 3 – The National Congress shall remain
in operation until the end of the measures coercive. Art. 139. During the state of siege
decreed on the basis of art. 137 I only may be taken against persons
following measures: I – obligation to stay in a locality
determined; II – detention in non-destined building
accused or convicted of common crimes; III – restrictions on inviolability
correspondence, confidentiality of communications, providing information and freedom
broadcasting and television in the form of the law; IV – suspension of freedom of assembly; V – search and seizure at home; VI – intervention in service companies
public; VII – requisition of goods. Single paragraph. Not included in restrictions
of item III the diffusion of pronouncements of parliamentarians held in their Legislative Houses,
provided it is released by its Bureau. Section III GENERAL PROVISIONS Art. 140. The National Congress Bureau, ears
party leaders, will appoint Commission composed of five of its members to follow
and supervise the implementation of measures the state of defense and the state of siege. Art. 141. Ceased the state of defense or the
state of siege, their effects will also cease, without prejudice to liability for unlawful acts
committed by their executors or agents. Single paragraph. As soon as the state ceases
of defense or the state of siege, the measures applied during its term will be reported
by the President of the Republic, in message to the National Congress, with specification
and justification of the measures taken, with nominal ratio of those affected and indication
of the restrictions applied. CHAPTER II ARMED FORCES Article 142. The Armed Forces, constituted by
by the Navy, the Army and the Air Force, are permanent national institutions
and regular, organized based on hierarchy and in discipline under the supreme authority
of the President of the Republic, and are intended the defense of the motherland, the guarantee of
constitutional and, on the initiative of any of these, law and order. Paragraph 1. Complementary Law shall establish the rules
to be adopted in the organization, in the preparation and employment of the Armed Forces. Paragraph 2. Habeas corpus shall not fit
military disciplinary punishment. Paragraph 3. The members of the Armed Forces are
military, applying to them, in addition to those to be established by law,
(Included by Constitutional Amendment No. 18 of 1998) I – patents, with prerogatives, rights
and inherent duties, are conferred President of the Republic and assured
to the active officers, the reserve or retired persons, the titles of which are
and military posts and along with the other members, the wearing of Armed Forces uniforms;
(Included by Constitutional Amendment No. 18, 1998) II – the active military man who takes office
in permanent civil office or public employment, subject to the hypothesis provided for in art. 37,
item XVI (c) shall be transferred for the reservation, under the law; (Essay
Constitutional Amendment No. 77 of 2014) III – the active military man who, according to
take office, position or employment temporary, non-elective civil public
even though indirect administration, except for the hypothesis provided for in art. 37, item XVI,
point “c” shall be added to its frame and can only, as long as it remains
in this situation, be promoted by seniority, counting your service time only
for that promotion and transfer to the reserve, being after two years of removal,
continuous or not, transferred to the reservation, under the law; (Wording given by Amendment
77 of 2014) IV – the military are prohibited from unionizing
and the strike; (Included by the Constitutional Amendment No. 18, 1998) V – the military, while on active duty,
cannot be affiliated with political parties; (Included by Constitutional Amendment No.
18, 1998) VI – the officer will only lose his rank and rank
if deemed unworthy of the officer or with he incompatible by court decision
of a permanent military character in time of peace or special court in time of
war; (Included by the Constitutional Amendment No. 18, 1998) VII – the officer convicted in the common justice
or military the deprivation of superior liberty to two years, by final judgment,
shall be subject to the judgment provided for in previous item; (Included by the Constitutional Amendment
No. 18, 1998) VIII – the provisions of the
in art. 7th, items VIII, XII, XVII, XVIII, XIX and XXV, and in art. 37, items XI, XIII,
XIV and XV, as well as, in accordance with the law and with prevalence of military activity, in art.
37, item XVI, letter “c”; (Wording given Constitutional Amendment No. 77 of 2014) IX – (Repealed by the Constitutional Amendment
41 of December 19, 2003) X – The law shall provide for the entry into the Forces.
Armed, age limits, stability and other conditions of transfer of the
for inactivity, rights, duties, remuneration, privileges
and other special situations of the military, peculiarities of their activities,
including those fulfilled by virtue of international and war commitments. (Included
Constitutional Amendment No. 18 of 1998) Art. 143. Military service is obligatory
under the law. Paragraph 1. The Armed Forces shall, in accordance with
assign alternative service to that in peacetime, after enlisting, they claim
imperative of conscience, understanding as such deriving from religious belief
and of philosophical or political conviction, to excuse themselves from character activities
essentially military. (Regulation) § 2. Women and ecclesiastics are
exempt from compulsory military service in peacetime, but subject to other burdens
that the law gives them. (Regulation) CHAPTER III PUBLIC SECURITY Article 144. Public security, the duty of the
State, right and responsibility of all, is exercised for the preservation of order
public safety and the safety of people and through the following bodies: I – federal police; II – federal road police; III – federal railway police; IV – civil police; V – military police and fire brigades
military. Paragraph 1. The federal police, instituted by
law as a permanent body, organized and maintained by the Union and structured in career,
is intended for: “(Wording given by the 19 of 1998) I – investigate criminal offenses against the order
political and social or to the detriment of services and interests of the Union or its
local authorities and public companies, as well as other infractions whose practice
has interstate or international repercussions and requires uniform repression, if available
in law; II – prevent and suppress illicit trafficking
narcotics and related drugs, smuggling and the mischief, without prejudice to the action
and other public bodies in their respective areas of competence; III – perform the duties of maritime police,
airport and border; (Essay Constitutional Amendment No. 19 of
1998) IV – perform, exclusively, the functions
Union judicial police. Paragraph 2. The federal road police, the
permanent, organized and maintained by the and structured in career, is intended, in
law, to the ostensible patrolling of federal highways. (Wording given by Amendment
19 of 1998) § 3º The federal railway police, organ
permanent, organized and maintained by the and structured in career, is intended, in
law, to the ostensible patrolling of federal railways. (Wording given by Amendment
19 of 1998) § 4º To the civil police, directed by
career police officers, subject to the Union’s competence, the tasks
of judicial police and the investigation of criminal offenses, except military ones. Paragraph 5. Military police shall be responsible for
ostensive and the preservation of public order; military fire brigades, in addition to the
attributions defined by law, it is the execution of civil defense activities. Paragraph 6. Military police and corps of
military firefighters, auxiliary forces and Army reserve, are subordinated together
with the civil police, the Governors of the States, the Federal District and the Territories. Paragraph 7. The law shall discipline the organization
and the functioning of the responsible bodies public safety to ensure
the efficiency of their activities. Paragraph 8 Municipalities may constitute
municipal guards intended to protect of its goods, services and facilities as
dispose of the law. Paragraph 9. The remuneration of police officers
members of the related bodies in this Article shall be fixed in accordance with paragraph 4 of
art. 39. (Included by the Constitutional Amendment No. 19, 1998) § 10. Road safety, exercised for the purpose of
the preservation of public order and safety people and their heritage on the roads
(Included by the Constitutional Amendment No. 82 of 2014) I – comprises education, engineering and
traffic surveillance, as well as other activities provided for by law which ensure
citizens the right to urban mobility efficient; and (Included by the Constitutional Amendment
No. 82 of 2014) II – within the scope of the States, the District
Federal and Municipalities, to their respective executive bodies or entities and their agents
of traffic, structured in Career, in the form of the law. (Included by the Constitutional Amendment
No. 82 of 2014) TITLE VI TAXATION AND BUDGET CHAPTER I OF THE NATIONAL TAX SYSTEM Section I GENERAL PRINCIPLES Art. 145. The Union, the States, the District
Federal and Municipalities may institute the following taxes: I – taxes; II – fees, due to the exercise of power
law enforcement or effective use potential of specific public services
and divisible, provided to the taxpayer or made available to them; III – improvement contribution, resulting from
of public works. Paragraph 1. Whenever possible, taxes shall be
personal character and will be graduated the taxpayer’s economic capacity, provided
to the tax administration, especially to give effectiveness to these objectives,
identify, respecting individual rights and under the law, equity, income
and the taxpayer’s economic activities. Paragraph 2. The fees may not be based on
own tax calculation. Article 146. It is for the complementary law: I – provide for conflicts of jurisdiction,
in tax matters, between the Union, the States, the Federal District and the Municipalities; II – regulate constitutional limitations
the power to tax; III – establish general rules on
of tax legislation, especially about: a) definition of tributes and their species,
as well as in relation to the discriminated taxes in this Constitution, the respective facts
generators, calculation bases and contributors; b) obligation, entry, credit, prescription
and tax decay; c) adequate tax treatment to the act
practiced by cooperative societies. d) definition of differential treatment
and favored for micro businesses and for small businesses, including schemes
special or simplified duties in the case of tax provided for in art. 155, II, of the contributions
provided for in art. 195, I and §§ 12 and 13, and of the contribution referred to in art. 239
(Included by Constitutional Amendment No. 42, 12.19.2003) Single paragraph. The complementary law that
dealt with in item III, d, may also institute a single tax collection scheme
and contributions from the Union, the States, Federal District and Municipalities, observed
that: (Included by the Constitutional Amendment 42 of December 19, 2003) I – will be optional for the taxpayer; (Included
Constitutional Amendment No. 42 of December 19, 2003) II – conditions may be established
differentiated by state; (Included by Constitutional Amendment No.
42, 12.19.2003) III – the collection will be unified and centralized
and the distribution of the portion of resources belonging to the respective federated entities
any retention shall be immediate, or conditioning; (Included by the Amendment
42 of December 19, 2003) IV – the collection, supervision and
may be shared by federated entities, national register adopted
contributors only. (Included by the Amendment 42 of December 19, 2003) Article 146-A. Complementary law may establish
special taxation criteria, with the objective of preventing imbalances in
competition, without prejudice to the Union by law lays down rules for the
equal goal. (Included by the Constitutional Amendment 42 of December 19, 2003) Article 147. The Union, in Territory
Federal, state taxes and, if the Territory is not divided into Municipalities cumulatively,
the municipal taxes; to the Federal District municipal taxes will apply. Article 148. The Union, by complementary law, shall
may institute compulsory loans: I – to meet extraordinary expenses,
public calamity, war external or its imminence; II – in the case of public investment of a character
urgent and of relevant national interest, Observing the provisions of art. 150, III, “b”. Single paragraph. The application of resources
from a compulsory loan will be linked to the expense that supported his institution. Art. 149. It is exclusively for the Union
institute social contributions, intervention in the economic field and in the interests of
professional or economic categories such as instrument of its performance in the respective
areas, subject to the provisions of arts. 146, III, and 150, I and III, and without prejudice to
in art. 195, § 6, with respect to contributions that alludes to the device. Paragraph 1. The States, the Federal District and the
Municipalities will institute contribution, charged of their servers, for costing, for the benefit of
of them, of the social security scheme art. 40, whose rate will not be lower
to the contribution of the titular servers effective positions of the Union.
Constitutional Amendment 41, 19.12.2003) Paragraph 2. Social and intervention contributions
in the economic domain dealt with in the caput (Included by the Constitutional Amendment
No. 33 of 2001) I – shall not apply to revenue arising from
exportation; (Included by the Constitutional Amendment No. 33 of 2001) II – will also focus on imports
foreign products or services; (Essay Constitutional Amendment No. 42 of
December 19, 2003) III – may have rates: (Included
Constitutional Amendment No. 33 of 2001) a) ad valorem, based on invoicing,
gross revenue or value of the transaction and, in case of importation, the customs value;
(Included by Constitutional Amendment No. 33 of 2001) (b) specific, based on the unit of
measure adopted. (Included by the Constitutional Amendment No. 33 of 2001) Paragraph 3. The natural person to whom the
import operations may be assimilated the legal entity, as provided by law. (Included
Constitutional Amendment No. 33 of 2001) Paragraph 4. The law shall define the hypotheses in which
Contributions will only apply once. (Included by Constitutional Amendment No.
33 of 2001) Art. 149-A The Municipalities and the Federal District
may make a contribution, in the form respective laws, for the cost of the service
public lighting, subject to the provisions of in art. 150, I and III. (Included by the Amendment
39 of 2002) Single paragraph. Charging is allowed
of the contribution referred to in the caption, in the bill of electricity consumption.
(Included by Constitutional Amendment No. 39 of 2002) Section II LIMITATIONS OF TAX POWER Art. 150. Without prejudice to other guarantees
provided to the taxpayer, is prohibited from Union, the States, the Federal District and
to the Municipalities: I – demand or increase tribute without law that
establish it; II – institute unequal treatment among taxpayers
in an equivalent situation, No distinction is prohibited on grounds of
occupation or function by them regardless of the denomination
income, securities or rights; III – collect taxes: a) in relation to generating events occurred
prior to the effective date of the law that has been instituted or increased; b) in the same financial year in which
the law that instituted or increased them was published; c) before ninety days have elapsed from the date
when the law that instituted them was published or increased, subject to the provisions of
B; (Included by Constitutional Amendment No. 42, 12.19.2003) IV – use tax with confiscation effect; V – establish limitations on the traffic of
persons or property through interstate taxes or intermunicipal, except for the
tolls for the use of conserved roads by the government; VI – institute taxes on: a) property, income or services, either of the
others; b) temples of any cult; c) Party property, income or services
including their foundations, of the workers’ unions,
educational and assistance institutions social, non-profit, meeting the
requirements of the law; d) books, newspapers, periodicals and the paper
intended for your printing. e) Musical phonograms and videophonograms produced
in Brazil containing musical or literomusical works of Brazilian authors and / or works in general
performed by Brazilian artists as well as the media or digital files
containing them, except in the replication step industrial optical reading media
Laser (Included by the Constitutional Amendment No. 75, 10.15.2013) Paragraph 1. The sealing of item III, b, does not
applies to taxes provided for in arts. 148, I, 153, I, II, IV and V; and 154, II; and the
sealing of item III, c, does not apply to the taxes provided for in arts. 148, I, 153,
I, II, III and V; and 154, II, nor to the of the basis for calculating the expected taxes
in arts. 155, III, and 156, I. (Wording given Constitutional Amendment No. 42 of December 19, 2003) Paragraph 2. The sealing of item VI, “a”, is extensive.
local authorities and foundations and maintained by the Government, as regards
refers to equity, income and services, linked to their essential purposes or
resulting from them. Paragraph 3. The seals of item VI, “a”, and
of the previous paragraph do not apply to wealth, income and services related to
with exploitation of economic activities governed by the rules applicable to undertakings
private, or where there is consideration or payment of prices or tariffs by the user,
nor does it exonerate the promising buyer from the obligation to pay tax on the immovable property. Paragraph 4. The seals expressed in item VI,
points “b” and “c” shall comprise only the wealth, income and services related to
with the essential purposes of the entities mentioned therein. Paragraph 5. The law shall determine measures to
consumers are enlightened about taxes on goods
and services. Paragraph 6. Any allowance or exemption, reduction or
basis of calculation, credit granting presumed amnesty or remission relating to
to taxes, fees or contributions, only may be granted by specific law,
federal, state or municipal law regulating exclusively the materials listed above
or the corresponding tribute or contribution, Without prejudice to art. 155, § 2,
XII, g. (Wording given by the Constitutional Amendment No 3 of 1993) Paragraph 7. The law may attribute to a taxable person
tax obligation the condition of responsible for paying tax or
contribution, whose chargeable event should occur thereafter, immediate and preferential
refund of the amount paid if it is not perform the presumed generator suit. (Included
Constitutional Amendment No. 3 of 1993) Article 151. The Union is forbidden: I – institute tax that is not uniform
throughout the national territory or involving distinction or preference over
State, the Federal District or the Municipality, to the detriment of another, the concession of
of tax incentives designed to promote the balance of socio-economic development
between the different regions of the country; II – tax the income from the obligations of the
public debt of the States, the District Federal Government and Municipalities, as well as the
and the income of the respective public agents, higher than those set for their
obligations and to their agents; III – institute tax exemptions from the
States, the Federal District or the Municipalities. Art. 152. It is forbidden to the States, the District
Federal and Municipalities establish difference between goods and services of any kind
nature, by reason of its origin or destiny. Section III UNION TAXES Article 153. It is for the Union to institute taxes
about: I – importation of foreign products; II – exportation of products abroad
national or nationalized; III – income and earnings of any nature; IV – industrialized products; V – credit, foreign exchange and insurance operations,
or relating to securities; VI – rural territorial property; VII – great fortunes, under the terms of law
complementary. Paragraph 1. The Executive Power is allowed, provided
the conditions and limits established change the tax rates by law
listed in items I, II, IV and V. Paragraph 2. The tax provided for in item III: I – will be informed by the general criteria,
universality and progressivity, in the form of the law; II – (Repealed by the Constitutional Amendment
No. 20, 1998) Paragraph 3. The tax provided for in item IV: I – will be selective, depending on the essentiality
of product; II – will be non-cumulative, offsetting
whatever is due in each operation with the amount charged in the previous ones; III – will not focus on industrialized products
intended for outdoor use. IV – will have reduced its impact on the acquisition
capital goods by the taxpayer, in the form of the law. (Included by the Constitutional Amendment
42 of December 19, 2003) Paragraph 4. The tax provided for in item VI of
caput: (Writing by the Constitutional Amendment 42 of December 19, 2003) I – will be progressive and will have its rates
fixed in such a way as to discourage maintenance unproductive properties; (Included by
Constitutional Amendment No. 42 of 12/19/2003) II – will not focus on small plots
rural areas as defined by law when the owner who does not own another property;
(Included by Constitutional Amendment No. 42, 12.19.2003) III – will be inspected and charged by the Municipalities
who so choose, in accordance with the law, not entail tax reduction or
any other form of tax waiver. Constitutional Amendment No. 42 of December 19, 2003)
(Regulation) Paragraph 5. Gold, when defined by law as
financial asset or foreign exchange instrument, subject to exclusively to the levy of
which deals with item V of the “caput” of this article, due on the source operation; the tax rate
minimum shall be one per cent, ensured the transfer of the collection amount
as follows: (See Constitutional Amendment No 3 of 1993) I – thirty percent for the State, the District
Federal or Territory, according to origin; II – seventy percent for the Municipality of
source. Article 154. The Union may institute: I – by complementary law, taxes not
provided for in the preceding article, provided that non-cumulative and have no chargeable event
or basis of calculation of the itemized in this Constitution; II – in the imminence or in case of external war,
extraordinary taxes, understood or not in their tax competence, which
shall be gradually phased out the causes of its creation. Section IV TAXES OF STATES AND FEDERAL DISTRICT Article 155. It is for the States and the District
Federal institute taxes on: by Constitutional Amendment No. 3 of
1993) I – transmission causes mortis and donation,
of any property or rights; (Essay by Constitutional Amendment No. 3 of
1993) II – operations relating to movement
of goods and services interstate and intercity transport
and communication, even though the operations and benefits begin abroad;
(Wording given by the Constitutional Amendment No 3 of 1993) III – ownership of motor vehicles.
(Wording given by the Constitutional Amendment No 3 of 1993) Paragraph 1. The tax provided for in item I:
by Constitutional Amendment No. 3 of 1993) I – in relation to immovable property and their
rights, the State of the situation good, or the Federal District II – in respect of movable property, securities
e créditos, compete ao Estado onde se processar o inventário ou arrolamento, ou tiver domicílio
o doador, ou ao Distrito Federal; III – terá competência para sua instituição
regulada por lei complementar: a) se o doador tiver domicilio ou residência
no exterior; b) se o de cujus possuía bens, era residente
ou domiciliado ou teve o seu inventário processado no exterior; IV – terá suas alíquotas máximas fixadas
pelo Senado Federal; § 2º O imposto previsto no inciso II atenderá
ao seguinte: (Redação dada pela Emenda Constitucional nº 3, de 1993) I – será não-cumulativo, compensando-se
o que for devido em cada operação relativa à circulação de mercadorias ou prestação
de serviços com o montante cobrado nas anteriores pelo mesmo ou outro Estado ou pelo Distrito
Federal; II – a isenção ou não-incidência, salvo
determinação em contrário da legislação: a) não implicará crédito para compensação
com o montante devido nas operações ou prestações seguintes; b) acarretará a anulação do crédito relativo
às operações anteriores; III – poderá ser seletivo, em função da
essencialidade das mercadorias e dos serviços; IV – resolução do Senado Federal, de iniciativa
do Presidente da República ou de um terço dos Senadores, aprovada pela maioria absoluta
de seus membros, estabelecerá as alíquotas aplicáveis às operações e prestações,
interestaduais e de exportação; V – é facultado ao Senado Federal: a) estabelecer alíquotas mínimas nas operações
internas, mediante resolução de iniciativa de um terço e aprovada pela maioria absoluta
de seus membros; b) fixar alíquotas máximas nas mesmas operações
para resolver conflito específico que envolva interesse de Estados, mediante resolução
de iniciativa da maioria absoluta e aprovada por dois terços de seus membros; VI – salvo deliberação em contrário dos
Estados e do Distrito Federal, nos termos do disposto no inciso XII, “g”, as alíquotas
internas, nas operações relativas à circulação de mercadorias e nas prestações de serviços,
não poderão ser inferiores às previstas para as operações interestaduais; VII – nas operações e prestações que destinem
bens e serviços a consumidor final, contribuinte ou não do imposto, localizado em outro Estado,
adotar-se-á a alíquota interestadual e caberá ao Estado de localização do destinatário
o imposto correspondente à diferença entre a alíquota interna do Estado destinatário
e a alíquota interestadual; (Redação dada pela Emenda Constitucional nº 87, de 2015)
(Produção de efeito) a) (revogada); (Redação dada pela Emenda
Constitucional nº 87, de 2015) b) (revogada); (Redação dada pela Emenda
Constitucional nº 87, de 2015) VIII – a responsabilidade pelo recolhimento
do imposto correspondente à diferença entre a alíquota interna e a interestadual de que
trata o inciso VII será atribuída: (Redação dada pela Emenda Constitucional nº 87, de
2015) (Produção de efeito) a) ao destinatário, quando este for contribuinte
do imposto; (Incluído pela Emenda Constitucional nº 87, de 2015) b) ao remetente, quando o destinatário não
for contribuinte do imposto; (Incluído pela Emenda Constitucional nº 87, de 2015) IX – incidirá também: a)sobre a entrada de bem ou mercadoria importados
do exterior por pessoa física ou jurídica, ainda que não seja contribuinte habitual
do imposto, qualquer que seja a sua finalidade, assim como sobre o serviço prestado no exterior,
cabendo o imposto ao Estado onde estiver situado o domicílio ou o estabelecimento do destinatário
da mercadoria, bem ou serviço;(Redação dada pela Emenda Constitucional nº 33, de
2001) b) sobre o valor total da operação, quando
mercadorias forem fornecidas com serviços não compreendidos na competência tributária
dos Municípios; X – não incidirá: a) sobre operações que destinem mercadorias
para o exterior, nem sobre serviços prestados a destinatários no exterior, assegurada a
manutenção e o aproveitamento do montante do imposto cobrado nas operações e prestações
anteriores; (Redação dada pela Emenda Constitucional nº 42, de 19.12.2003) b) sobre operações que destinem a outros
Estados petróleo, inclusive lubrificantes, combustíveis líquidos e gasosos dele derivados,
e energia elétrica; c) sobre o ouro, nas hipóteses definidas
no art. 153, § 5º; d) nas prestações de serviço de comunicação
nas modalidades de radiodifusão sonora e de sons e imagens de recepção livre e gratuita;
(Incluído pela Emenda Constitucional nº 42, de 19.12.2003) XI – não compreenderá, em sua base de cálculo,
o montante do imposto sobre produtos industrializados, quando a operação, realizada entre contribuintes
e relativa a produto destinado à industrialização ou à comercialização, configure fato gerador
dos dois impostos; XII – cabe à lei complementar: a) definir seus contribuintes; b) dispor sobre substituição tributária; c) disciplinar o regime de compensação do
imposto; d) fixar, para efeito de sua cobrança e definição
do estabelecimento responsável, o local das operações relativas à circulação de mercadorias
e das prestações de serviços; e) excluir da incidência do imposto, nas
exportações para o exterior, serviços e outros produtos além dos mencionados no inciso
X, “a”; f) prever casos de manutenção de crédito,
relativamente à remessa para outro Estado e exportação para o exterior, de serviços
e de mercadorias; g) regular a forma como, mediante deliberação
dos Estados e do Distrito Federal, isenções, incentivos e benefícios fiscais serão concedidos
e revogados. h) definir os combustíveis e lubrificantes
sobre os quais o imposto incidirá uma única vez, qualquer que seja a sua finalidade, hipótese
in que não se aplicará o disposto no inciso
X, b; (Incluída pela Emenda Constitucional nº 33, de 2001) (Vide Emenda Constitucional
nº 33, de 2001) i) fixar a base de cálculo, de modo que o
montante do imposto a integre, também na importação do exterior de bem, mercadoria
ou serviço. (Incluída pela Emenda Constitucional nº 33, de 2001) § 3º À exceção dos impostos de que tratam
o inciso II do caput deste artigo e o art. 153, I e II, nenhum outro imposto poderá
incidir sobre operações relativas a energia elétrica, serviços de telecomunicações,
derivados de petróleo, combustíveis e minerais do País. (Redação dada pela Emenda Constitucional
nº 33, de 2001) § 4º Na hipótese do inciso XII, h, observar-se-á
o seguinte: (Incluído pela Emenda Constitucional nº 33, de 2001) I – nas operações com os lubrificantes e
combustíveis derivados de petróleo, o imposto caberá ao Estado onde ocorrer o consumo;
(Incluído pela Emenda Constitucional nº 33, de 2001) II – nas operações interestaduais, entre
contribuintes, com gás natural e seus derivados, e lubrificantes e combustíveis não incluídos
no inciso I deste parágrafo, o imposto será repartido entre os Estados de origem e de
destino, mantendo-se a mesma proporcionalidade que ocorre nas operações com as demais mercadorias;
(Incluído pela Emenda Constitucional nº 33, de 2001) III – nas operações interestaduais com gás
natural e seus derivados, e lubrificantes e combustíveis não incluídos no inciso
I deste parágrafo, destinadas a não contribuinte, o imposto caberá ao Estado de origem; (Incluído
pela Emenda Constitucional nº 33, de 2001) IV – as alíquotas do imposto serão definidas
mediante deliberação dos Estados e Distrito Federal, nos termos do § 2º, XII, g, observando-se
o seguinte: (Incluído pela Emenda Constitucional nº 33, de 2001) a) serão uniformes em todo o território
nacional, podendo ser diferenciadas por produto; (Incluído pela Emenda Constitucional nº
33, de 2001) b) poderão ser específicas, por unidade
de medida adotada, ou ad valorem, incidindo sobre o valor da operação ou sobre o preço
que o produto ou seu similar alcançaria em uma venda em condições de livre concorrência;
(Incluído pela Emenda Constitucional nº 33, de 2001) c) poderão ser reduzidas e restabelecidas,
não se lhes aplicando o disposto no art. 150, III, b.(Incluído pela Emenda Constitucional
nº 33, de 2001) § 5º As regras necessárias à aplicação
do disposto no § 4º, inclusive as relativas à apuração e à destinação do imposto,
serão estabelecidas mediante deliberação dos Estados e do Distrito Federal, nos termos
do § 2º, XII, g. (Incluído pela Emenda Constitucional nº 33, de 2001) § 6º O imposto previsto no inciso III: (Incluído
pela Emenda Constitucional nº 42, de 19.12.2003) I – terá alíquotas mínimas fixadas pelo
Senado Federal; (Incluído pela Emenda Constitucional nº 42, de 19.12.2003) II – poderá ter alíquotas diferenciadas
em função do tipo e utilização.(Incluído pela Emenda Constitucional nº 42, de 19.12.2003) Seção V DOS IMPOSTOS DOS MUNICÍPIOS Art. 156. Compete aos Municípios instituir
impostos sobre: I – propriedade predial e territorial urbana; II – transmissão “inter vivos”, a qualquer
título, por ato oneroso, de bens imóveis, por natureza ou acessão física, e de direitos
reais sobre imóveis, exceto os de garantia, bem como cessão de direitos a sua aquisição; III – serviços de qualquer natureza, não
compreendidos no art. 155, II, definidos em lei complementar. (Redação dada pela Emenda
Constitucional nº 3, de 1993) IV – (Revogado pela Emenda Constitucional
nº 3, de 1993) § 1º Sem prejuízo da progressividade no
tempo a que se refere o art. 182, § 4º, inciso II, o imposto previsto no inciso I
poderá: (Redação dada pela Emenda Constitucional nº 29, de 2000) I – ser progressivo em razão do valor do
imóvel; e (Incluído pela Emenda Constitucional nº 29, de 2000) II – ter alíquotas diferentes de acordo
com a localização e o uso do imóvel. (Incluído pela Emenda Constitucional nº 29, de 2000) § 2º O imposto previsto no inciso II: I – não incide sobre a transmissão de bens
ou direitos incorporados ao patrimônio de pessoa jurídica em realização de capital,
nem sobre a transmissão de bens ou direitos decorrente de fusão, incorporação, cisão
ou extinção de pessoa jurídica, salvo se, nesses casos, a atividade preponderante do
adquirente for a compra e venda desses bens ou direitos, locação de bens imóveis ou
arrendamento mercantil; II – compete ao Município da situação do
bem. § 3º Em relação ao imposto previsto no
inciso III do caput deste artigo, cabe à lei complementar: (Redação dada pela Emenda
Constitucional nº 37, de 2002) I – fixar as suas alíquotas máximas e mínimas;
(Redação dada pela Emenda Constitucional nº 37, de 2002) II – excluir da sua incidência exportações
de serviços para o exterior. (Incluído pela Emenda Constitucional nº 3, de 1993) III – regular a forma e as condições como
isenções, incentivos e benefícios fiscais serão concedidos e revogados. (Incluído
pela Emenda Constitucional nº 3, de 1993) § 4º (Revogado pela Emenda Constitucional
nº 3, de 1993) Seção VI DA REPARTIÇÃO DAS RECEITAS TRIBUTÁRIAS Art. 157. Pertencem aos Estados e ao Distrito
Federal: I – o produto da arrecadação do imposto
da União sobre renda e proventos de qualquer natureza, incidente na fonte, sobre rendimentos
pagos, a qualquer título, por eles, suas autarquias e pelas fundações que instituírem
e mantiverem; II – vinte por cento do produto da arrecadação
do imposto que a União instituir no exercício da competência que lhe é atribuída pelo
art. 154, I. Art. 158. Pertencem aos Municípios: I – o produto da arrecadação do imposto
da União sobre renda e proventos de qualquer natureza, incidente na fonte, sobre rendimentos
pagos, a qualquer título, por eles, suas autarquias e pelas fundações que instituírem
e mantiverem; II – cinqüenta por cento do produto da arrecadação
do imposto da União sobre a propriedade territorial rural, relativamente aos imóveis neles situados,
cabendo a totalidade na hipótese da opção a que se refere o art. 153, § 4º, III; (Redação
dada pela Emenda Constitucional nº 42, de 19.12.2003) III – cinqüenta por cento do produto da arrecadação
do imposto do Estado sobre a propriedade de veículos automotores licenciados em seus
territórios; IV – vinte e cinco por cento do produto da
arrecadação do imposto do Estado sobre operações relativas à circulação de mercadorias e
sobre prestações de serviços de transporte interestadual e intermunicipal e de comunicação. Single paragraph. As parcelas de receita
pertencentes aos Municípios, mencionadas no inciso IV, serão creditadas conforme os
seguintes critérios: I – três quartos, no mínimo, na proporção
do valor adicionado nas operações relativas à circulação de mercadorias e nas prestações
de serviços, realizadas em seus territórios; II – até um quarto, de acordo com o que dispuser
lei estadual ou, no caso dos Territórios, lei federal. Art. 159. A União entregará: (Vide Emenda
Constitucional nº 55, de 2007) I – do produto da arrecadação dos impostos
sobre renda e proventos de qualquer natureza e sobre produtos industrializados, 49% (quarenta
e nove por cento), na seguinte forma: (Redação dada pela Emenda Constitucional nº 84, de
2014) a) vinte e um inteiros e cinco décimos por
cento ao Fundo de Participação dos Estados e do Distrito Federal; b) vinte e dois inteiros e cinco décimos
por cento ao Fundo de Participação dos Municípios; c) três por cento, para aplicação em programas
de financiamento ao setor produtivo das Regiões Norte, Nordeste e Centro-Oeste, através de
suas instituições financeiras de caráter regional, de acordo com os planos regionais
de desenvolvimento, ficando assegurada ao semi-árido do Nordeste a metade dos recursos
destinados à Região, na forma que a lei estabelecer; d) um por cento ao Fundo de Participação
dos Municípios, que será entregue no primeiro decêndio do mês de dezembro de cada ano;
(Incluído pela Emenda Constitucional nº 55, de 2007) e) 1% (um por cento) ao Fundo de Participação
dos Municípios, que será entregue no primeiro decêndio do mês de julho de cada ano; (Incluída
pela Emenda Constitucional nº 84, de 2014) II – do produto da arrecadação do imposto
sobre produtos industrializados, dez por cento aos Estados e ao Distrito Federal, proporcionalmente
ao valor das respectivas exportações de produtos industrializados. III – do produto da arrecadação da contribuição
de intervenção no domínio econômico prevista no art. 177, § 4º, 29% (vinte e nove por
cento) para os Estados e o Distrito Federal, distribuídos na forma da lei, observada a
destinação a que se refere o inciso II, c, do referido parágrafo.(Redação dada
pela Emenda Constitucional nº 44, de 2004) § 1º Para efeito de cálculo da entrega
a ser efetuada de acordo com o previsto no inciso I, excluir-se-á a parcela da arrecadação
do imposto de renda e proventos de qualquer natureza pertencente aos Estados, ao Distrito
Federal e aos Municípios, nos termos do disposto nos arts. 157, I, e 158, I. § 2º A nenhuma unidade federada poderá
ser destinada parcela superior a vinte por cento do montante a que se refere o inciso
II, devendo o eventual excedente ser distribuído entre os demais participantes, mantido, em
relação a esses, o critério de partilha nele estabelecido. § 3º Os Estados entregarão aos respectivos
Municípios vinte e cinco por cento dos recursos que receberem nos termos do inciso II, observados
os critérios estabelecidos no art. 158, parágrafo único, I e II. § 4º Do montante de recursos de que trata
o inciso III que cabe a cada Estado, vinte e cinco por cento serão destinados aos seus
Municípios, na forma da lei a que se refere o mencionado inciso. (Incluído pela Emenda
Constitucional nº 42, de 19.12.2003) Art. 160. É vedada a retenção ou qualquer
restrição à entrega e ao emprego dos recursos atribuídos, nesta seção, aos Estados, ao
Distrito Federal e aos Municípios, neles compreendidos adicionais e acréscimos relativos
a impostos. Single paragraph. A vedação prevista neste
artigo não impede a União e os Estados de condicionarem a entrega de recursos: (Redação
dada pela Emenda Constitucional nº 29, de 2000) I – ao pagamento de seus créditos, inclusive
de suas autarquias; (Incluído pela Emenda Constitucional nº 29, de 2000) II – ao cumprimento do disposto no art.
198, § 2º, incisos II e III. (Incluído pela Emenda Constitucional nº 29, de 2000) Art. 161. Cabe à lei complementar: I – definir valor adicionado para fins do
disposto no art. 158, parágrafo único, I; II – estabelecer normas sobre a entrega dos
recursos de que trata o art. 159, especialmente sobre os critérios de rateio dos fundos previstos
em seu inciso I, objetivando promover o equilíbrio sócio-econômico entre Estados e entre Municípios; III – dispor sobre o acompanhamento, pelos
beneficiários, do cálculo das quotas e da liberação das participações previstas
nos arts. 157, 158 e 159. Single paragraph. O Tribunal de Contas da
União efetuará o cálculo das quotas referentes aos fundos de participação a que alude o
inciso II. Art. 162. A União, os Estados, o Distrito
Federal e os Municípios divulgarão, até o último dia do mês subseqüente ao da arrecadação,
os montantes de cada um dos tributos arrecadados, os recursos recebidos, os valores de origem
tributária entregues e a entregar e a expressão numérica dos critérios de rateio. Single paragraph. Os dados divulgados pela
União serão discriminados por Estado e por Município; os dos Estados, por Município.

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