# Law No. 10110 of December 21, 2000

> Brazilian law

**Wikidata**: [Q105647828](https://www.wikidata.org/wiki/Q105647828)  
**Source**: https://4ort.xyz/entity/law-no-10110-of-december-21-2000

## Summary
**Law No. 10110 of December 21, 2000** (Lei nº 10110, de 21 de dezembro de 2000) is a Brazilian federal statute enacted to authorize supplementary credits for the Federal Government of Brazil's fiscal budget. Promulgated by President Fernando Henrique Cardoso, it represents a formal legal instrument that modifies budgetary allocations within Brazil's federal financial framework.

## Key Facts
- **Full Title:** Lei nº 10110, de 21 de dezembro de 2000
- **Legal Citation:** Lei nº 10110/2000
- **Enactment Date:** December 21, 2000
- **Type:** Statute (formal written document that creates law)
- **Jurisdiction:** Brazil (Federative Republic of Brazil)
- **Approving Authority:** Presidency of the Federative Republic of Brazil
- **Promulgated By:** President Fernando Henrique Cardoso
- **Place of Publication:** Brasília, Brazil
- **Language:** Brazilian Portuguese
- **LexML Brazil Identifier:** urn:lex:br:federal:lei:2000-12-21;10110
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/l10110.htm
- **Primary Subjects:** Supplementary Credit (Credito Suplementar), Federal Government of Brazil (União Federal), Budgetary Allocation/Designation (Destinação), Fiscal Budget (Orçamento Fiscal)
- **Wikidata Description:** Brazilian law
- **Project Classification:** Listed on WikiProject Brazilian Laws

## FAQs

**What is the purpose of Law No. 10110/2000?**
This statute authorizes supplementary credits for Brazil's federal fiscal budget. It addresses budgetary modifications involving the Federal Government of Brazil (União Federal) and establishes designations for resource allocation within the fiscal framework.

**Who approved and promulgated this law?**
The law was approved by the Presidency of the Federative Republic of Brazil and promulgated by President Fernando Henrique Cardoso on December 21, 2000, in Brasília.

**Where can the full text of this law be accessed?**
The official text is available at the Brazilian Presidency's legal portal (planalto.gov.br) at the URL: https://www.planalto.gov.br/ccivil_03/leis/l10110.htm, and is indexed under the LexML Brazil system with identifier urn:lex:br:federal:lei:2000-12-21;10110.

**What type of legal instrument is this?**
Law No. 10110/2000 is classified as a statute—a formal written document that creates law. In Brazil's legal system, statutes serve as the official record of legal rules enacted by the government and constitute manifestations of statutory law.

**What budgetary areas does this law affect?**
The law specifically addresses the Fiscal Budget (Orçamento Fiscal) of the Federal Government of Brazil, dealing with supplementary credit authorizations and resource designations (destinação) within that framework.

## Why It Matters

Law No. 10110 of December 21, 2000 represents a concrete example of Brazil's federal budgetary governance in action. Supplementary credit laws are essential instruments in Brazilian public administration, allowing the federal government to adjust budget allocations when circumstances require modifications to the originally approved annual budget. This legal mechanism ensures fiscal flexibility while maintaining constitutional compliance and legislative oversight.

The law matters because it exemplifies how Brazil's federal system manages public finances through formal statutory processes. During Fernando Henrique Cardoso's presidency (1995-2002), Brazil underwent significant economic reforms including the stabilization of the currency with the Real Plan and the implementation of fiscal responsibility measures. Supplementary credit laws like this one were part of the ongoing fiscal management that sustained economic stability during this critical period of Brazilian economic history.

As a statute, this law embodies the formal expression of legislative authority in Brazil's presidential system. It demonstrates the relationship between executive proposal and formal promulgation in Brazilian constitutional governance. The law's documentation in Brazil's LexML system and its availability through official government portals reflect Brazil's commitment to legal transparency and public access to legislative documents—a principle that aligns with the global recognition that statutes should be freely accessible to the citizens they govern.

## Notable For

- **Supplementary Credit Authorization:** Specifically authorizes supplementary credits (Credito Suplementar) for Brazil's federal fiscal operations, a specialized budgetary function
- **Cardoso Era Legislation:** Enacted during Fernando Henrique Cardoso's second term as President of Brazil (1999-2002), a period marked by significant economic policy development
- **LexML Integration:** Assigned the LexML Brazil identifier urn:lex:br:federal:lei:2000-12-21;10110, integrating it into Brazil's official legal metadata system
- **Fiscal Budget Focus:** Directly addresses the Fiscal Budget (Orçamento Fiscal) of the Federal Government of Brazil, distinguishing it from other types of federal budgets (such as social security or investment budgets)
- **Federal Scope:** Applies to the entire Federative Republic of Brazil as its jurisdiction
- **WikiProject Classification:** Recognized within WikiProject Brazilian Laws as an entity of systematic documentation interest

## Body

### Legal Classification and Structure

Law No. 10110 of December 21, 2000 is formally classified as a **statute**—a formal written document that creates law within the Brazilian legal system. Statutes in Brazil function as the concrete manifestation of statutory law and serve as the official record of legal rules enacted by governmental authority. This classification places the law within the broader category of legal acts, distinct from administrative regulations or judicial decisions.

The statute follows the standard Brazilian federal law format: identified by number (10110) and date (December 21, 2000). Its legal citation format is Lei nº 10110/2000. The law is categorized as an instance of a legal term or legal concept and represents a subclass of written work, document, and rule—formal classifications that underscore its status as an authoritative legal text.

### Promulgation and Executive Authority

The statute was promulgated on **December 21, 2000**, by the **Presidency of the Federative Republic of Brazil**. The promulgating authority was **Fernando Henrique Cardoso**, who served as President of Brazil from January 1, 1995, to January 1, 2003. This law was enacted during Cardoso's second presidential term (1999-2002), a period characterized by continued economic stabilization efforts and fiscal reforms following the successful implementation of the Real Plan in 1994.

The determination method for this statute was promulgation—the formal act by which the executive branch publishes and gives force to a law. In Brazil's presidential system, promulgation by the President represents the final step in the legislative process for ordinary laws, making the law officially binding and enforceable.

### Subject Matter and Budgetary Scope

Law No. 10110/2000 addresses four primary subjects, each identified in the law's metadata:

- **Supplementary Credit (Credito Suplementar):** This is a specialized budgetary mechanism in Brazilian public finance. Supplementary credits are additional allocations that supplement existing budgetary authorizations when original estimates prove insufficient or when new revenue sources become available. These credits require legislative authorization to ensure fiscal responsibility and legislative oversight over public spending.

- **Federal Government of Brazil (União Federal):** The law specifically pertains to the federal level of government, distinguishing its scope from state or municipal budgets. The União Federal represents the central government entity responsible for nationwide fiscal operations.

- **Designation/Destinação:** The law establishes specific designations for resource allocation, determining how supplementary funds should be directed within the federal budget structure. This component addresses the "where" and "how" of budgetary modifications.

- **Fiscal Budget (Orçamento Fiscal):** The law specifically modifies the Fiscal Budget—one component of Brazil's multi-part federal budget system. The Fiscal Budget covers the core governmental operations of the executive, legislative, and judicial branches, distinct from the Social Security Budget (Orçamento da Seguridade Social) and Investment Budget (Orçamento de Investimento) of state enterprises.

### Publication and Accessibility

The statute was published in **Brasília**, the federal capital of Brazil. Brasília has served as Brazil's capital since April 22, 1960, and is the standard place of publication for federal laws.

The law is officially accessible through multiple digital channels:

- **Planalto Portal:** The text is available at https://www.planalto.gov.br/ccivil_03/leis/l10110.htm through the Civil House of the Presidency's legislative archive
- **LexML Brazil System:** Assigned the URN (Uniform Resource Name) identifier `urn:lex:br:federal:lei:2000-12-21;10110`, integrating it into Brazil's national legal metadata framework

LexML Brazil is a standardized system for identifying and exchanging legal information, enabling precise citation and retrieval of Brazilian legal documents across different platforms and databases. The identifier structure indicates: `urn:lex` (LexML protocol), `br` (Brazil), `federal` (federal level), `lei` (law/statute), `2000-12-21` (date), and `10110` (law number).

### Jurisdiction and Language

The statute **applies to the jurisdiction of Brazil** in its entirety. As a federal law, it has effect across all 26 states and the Federal District (Distrito Federal) that comprise the Federative Republic of Brazil. Brazil is the largest country in South America, with a population of approximately 213.4 million (2025 estimate) and a territory spanning 8,515,767 km².

The **language of the work is Brazilian Portuguese**, the official language of Brazil. Brazilian Portuguese differs in certain orthographic, grammatical, and lexical aspects from European Portuguese, though the two remain mutually intelligible. All official federal legal texts in Brazil are published in Brazilian Portuguese.

### Context Within Brazilian Fiscal Governance

Law No. 10110/2000 operates within the broader context of Brazil's fiscal governance framework. Brazil's budgetary system is governed by constitutional provisions (particularly the 1988 Constitution), the Fiscal Responsibility Law (Lei de Responsabilidade Fiscal, enacted in 2000), and annual budgetary laws including the Annual Budget Law (Lei Orçamentária Anual), the Budgetary Guidelines Law (Lei de Diretrizes Orçamentárias), and the Multi-Year Plan (Plano Plurianual).

Supplementary credit laws like No. 10110/2000 represent a specific category of budgetary modification legislation. These laws are necessary when:
- Unforeseen expenditures arise during the fiscal year
- Additional revenue sources become available
- Reallocation of resources is required between budget categories
- Emergency or contingency spending is authorized

The enactment of supplementary credit legislation requires compliance with constitutional and legal requirements for fiscal transparency and legislative approval, ensuring that executive budget modifications maintain proper oversight.

### Documentation and Scholarly Recognition

Law No. 10110/2000 is documented within **WikiProject Brazilian Laws**, a collaborative effort to systematically document Brazilian legislation in structured knowledge systems. This classification indicates the law's recognition as an entity of interest for systematic legal documentation and semantic web applications.

The statute's metadata properties align with standardized legal ontology frameworks, including properties for:
- Jurisdiction (P1001: applies to jurisdiction = Brazil)
- Language (language of work or name = Brazilian Portuguese)
- Publication details (publication date, place of publication)
- Legal citation (Lei nº 10110/2000)
- Subject classification (main subject designations)
- Authority approval (approved by Presidency, promulgated by Fernando Henrique Cardoso)

### Historical and Political Context

The year 2000, when this law was enacted, fell within a significant period of Brazilian economic and political development. Fernando Henrique Cardoso's administration (1995-2003) was marked by:

- Economic stabilization following the hyperinflation era of the 1980s and early 1990s
- Implementation of the Real Plan (1994), which successfully stabilized Brazil's currency
- Constitutional amendments allowing presidential reelection (1997)
- Passage of the Fiscal Responsibility Law (Lei Complementar nº 101) in May 2000, establishing strict fiscal discipline requirements for all levels of government
- Privatization of state enterprises and economic liberalization
- Expansion of social programs including education and health initiatives

Supplementary credit laws enacted during this period operated within an evolving framework of fiscal discipline, transparency requirements, and legislative oversight mechanisms that characterized the post-stabilization era of Brazilian public finance.

### Legal Status and Copyright

As a Brazilian statute, Law No. 10110/2000 is in the **public domain** under Brazilian and international legal principles. Official legal documents—legislative enactments, judicial opinions, and administrative rulings—are not subject to copyright protection due to public policy considerations. This ensures that citizens have unrestricted access to the laws by which they are governed. The "edict of government doctrine" (recognized in various jurisdictions including the United States and France) establishes that official legal texts cannot be copyrighted regardless of the level of government (federal, state, or local) that produces them.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:2000-12-21;10110)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=10110&ano=2000&data=21/12/2000&ato=dc9g3aU1EMNpWTc20)