Brazilian Law By Topics
T U V X Z
Taxation
The Brazilian taxation system had its guidelines established in the Federal Constitution, articles 145 to 162. According to the Constitution, the Union, States, Municipalities, and the Federal District have competence, either exclusive or concurrent, to institute taxes.
The Union has the power to institute and collect taxes on: importation of foreign products; exportation of national products; income and earnings of any nature, industrial products, rural property, credit, foreign exchange and insurance transactions or transactions relating to bonds or securities and on large fortunes.
States and the Federal District
have the competence to institute and collect taxes on: descent or donation of
any property or rights, transactions relating to the circulation of goods and
to the operation of interstate and intermunicipal transportation services and
communication services (ICMS) and on ownership of motorized vehicles (IPVA).
Municipalities have the competence to institute and collect taxes on: urban
buildings and urban land property (IPTU), inter vivos property transfer (ITBI)
and services of any nature (ISS).
According to the Federal
Constitution (art. 154), only the Union has exclusive competence to institute
new taxes. Access to the basic legislation on taxation can be found in the site
belonging to the Secretariat
of Federal Revenue , using the link Legislação Tributária
e Aduaneira. Search is either by subject or type of norm.
Telecomunications
For the last six years, the Brazilian sector of telecommunications has been undergoing a restructuring process, and all its regulatory framework was considered and amended. Pires has identified six stages in this process:
Constitutional Amendment n. 8, 15 August, 1995, which eliminated the exclusivity of concession of charters for public services to government controlled companies; this decision resulted in a set of legislative measures aiming at introducing the free competition regime in the area of services concessions;the Emergency Telecommunications Basic Act (Act n. 9.295, 19 July, 1996), provided for the establishment of criteria to concession of services charters, most of which were not yet being handled by private companies and were economically interesting, like "cell phone service", "trunking services" , satellite services" and "value added services' (paging and others which allow for the setting up of corporate networks); such Act was extremely important in that it established the legal conditions for public bid of charters for B Band cell phone services;
The Telecommunications General Act (LGT), Act n. 9472, 16 July, 1997, which, among others, defined the principles for the new institutional model of the area, created ANATEL (National Telecommunications Agency) and determined its role, established the guidelines of its tariff system, a new classification for telecommunication services (according to the interest by potential bidders and exploitation regime), the non exclusivity of service concessions and, finally, the guidelines to model and divestiture of state owned companies;
The Service Concession General Plan (PGO), Decree n. 2.534, 2 April, 1998, which set forth general parameters for establishing economic competition in the sector, by defining the working areas of the companies handling fixed telephone services and defining the basic rules for an open market and future authorizations for services operation;
The comprehensive restructure of Telebrás System (historically, Telebrás' subsidiaries were granted charters to handle local services - including fixed and mobile telephone -, while Embratel controlled the segment of long distance and international calls); this state owned company was divided into three great holdings with charters for fixed telephone local services in order to attend to the needs of different geographic regions as defined by PGO (Telesp, Tele Note-Leste e Tele Centro-Sul); Embratel´s traditional profile was maintained and eight new chartered companies for Band A cell phone services were created to operate the services until then supplied by Telebrás subsidiary companies; and
The public bid to authorize the operation of mirror-companies in the same working areas of the chartered companies for fixed telephone services resulting from the divestiture of Telebras System, due to the legal determination of non exclusivity of those concessions.
Both homepages for the Ministry of Communications
and for the Telecommunications National Agency (ANATEL)
offer the full text of all mentioned legislation and other legislative acts
regarding the telecommunications sector.
Tourism
In the website of Associação Brasileira de Bacharéis de Turismo is possible to find the Brazilian legislation about hotels, transportation, tourism office and others matters related to tourism.
Traffic
The oldest Brazilian traffic legal instrument dates back to 1910. Later on further legislation was enacted. The first Traffic Code was established in 1941. It was replaced in 1966 by the new National Traffic Code (CNT), established by Act n. 5108, 1966. In the following year this Code was substantially altered by Decree-Law n. 237, 1967.
In 1973 and 1991 special Committees were created to study and propose a bill for a new Traffic Code. In 1993, the Executive Branch filed in the National Congress Bill n. 3710, 1993, which resulted in the Code in force at the time.
The Brazilian Traffic Code established by Act n. 9503, 23 September, 1997 is in force nowadays. It was amended by Act n. 9602, 21 January, 1998 and Act n. 9792, 14 April, 1999. It is regulated by Directives issued by the National Traffic Department (DENATRAN), resolutions, decisions and minutes of meetings held by the National Traffic Council (CONTRAN).
The site featuring the Brazilian
Association of Traffic Departments, joins all Brazilian agencies in this
area and supplies information on traffic legislation, on administrative directives
by DENATRAN, resolutions, decisions and minutes from meetings held by CONTRAN,
the National Traffic Code, statistical data on traffic accidents, fleet, public
bids, fees, services, etc.
Transport
There is a list of regulations about transport.
Woman
Centro Feminista de Estudos e Consultoria (CFemea)