# Law No. 10140 of December 21, 2000

> Brazilian law

**Wikidata**: [Q105647874](https://www.wikidata.org/wiki/Q105647874)  
**Source**: https://4ort.xyz/entity/law-no-10140-of-december-21-2000

## Summary
Law No. 10140 of December 21, 2000 is a Brazilian statute that established a special budgetary adjustment for the Federal Government of Brazil, published in Brasília and available at the official government website.

## Key Facts
- **Title and Citation**: Officially titled "Lei nº 10140, de 21 de dezembro de 2000" with legal citation "Lei nº 10140/2000"
- **Publication Date**: December 21, 2000
- **Country of Origin**: Brazil
- **Issuing Authority**: Presidency of the Federative Republic of Brazil
- **Instance Type**: Statute (formal written document creating law)
- **Main Subject**: Special budgetary adjustment (credito especial), Federal Government of Brazil (União Federal), budget end (destinação), and fiscal budget (orçamento fiscal)
- **LXML ID**: urn:lex:br:federal:lei:2000-12-21;10140
- **Publication Location**: Brasília
- **Language**: Brazilian Portuguese
- **Availability**: Official text published at https://www.planalto.gov.br/ccivil_03/leis/l10140.htm
- **Jurisdiction**: Applies to Brazil
- **Wikimedia Project**: Included in WikiProject Brazilian Laws
- **Approval Context**: Approved under President Fernando Henrique Cardoso on December 21, 2000

## FAQs
**What is the primary subject of Law No. 10140?**
The law primarily addresses special budgetary adjustments for the Federal Government of Brazil, specifically concerning budget end allocations and fiscal budget provisions.

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

**Where can the full text of the law be found?**
The official text is available at the Brazilian government website: https://www.planalto.gov.br/ccivil_03/leis/l10140.htm.

**What is the legal classification of this document?**
The document is classified as a statute, specifically an instance of a legal term or concept that functions as a manifestation of statutory law.

**What is the significance of the LXML identifier?**
The LXML identifier "urn:lex:br:federal:lei:2000-12-21;10140" provides a unique reference to this specific Brazilian federal law within the official legislative database.

## Why It Matters
Law No. 10140 of December 21, 2000 represents a critical instrument for fiscal management within the Brazilian federal government system. As a statute creating specific budgetary provisions, it plays an essential role in the country's financial governance framework. The law establishes special budgetary adjustments that help manage government expenditures and revenue allocations, contributing to the overall fiscal discipline and economic planning of the nation. Its implementation demonstrates the legislative process in Brazil for addressing specific financial needs while maintaining the broader principles of fiscal responsibility.

## Notable For
- **Specific Fiscal Provision**: The law is specifically focused on establishing special budgetary adjustments rather than general legislative provisions
- **Federal Government Application**: It directly addresses the financial operations of the Federal Government of Brazil (União Federal)
- **Budgetary Framework**: Creates distinct provisions for budget end allocations and fiscal budget management
- **Official Publication**: Published in Brasília, the capital city, following standard legislative procedures
- **Public Access**: Available in the public domain through the official government website, reflecting Brazil's policy of making legislative documents accessible to citizens
- **Presidential Approval**: Approved under President Fernando Henrique Cardoso, indicating its implementation during a specific period of Brazilian political history

## Body
### Definition and Legal Classification
Law No. 10140 of December 21, 2000 is a formal written document that creates law in Brazil. It is classified as a statute, which is defined as a legal term or concept functioning as a manifestation of statutory law. The document serves as a subclass of written work, document, and rule within the Brazilian legal system.

### Legislative Context
The law was approved by the Presidency of the Federative Republic of Brazil under President Fernando Henrique Cardoso on December 21, 2000. This occurred during a period when Brazil was transitioning through its democratic framework established by the 1988 Constitution. The approval process followed standard legislative procedures, with the law being promulgated and published in the official government gazette.

### Subject Matter and Provisions
The primary subject of the law is special budgetary adjustments for the Federal Government of Brazil. It establishes provisions concerning:
- **Credito Especial** (special credit)
- **Destinação** (allocation or end of budget)
- **Orçamento Fiscal** (fiscal budget)

These provisions are designed to manage government financial operations and ensure proper allocation of resources within the federal budget framework.

### Publication and Accessibility
The law was published in Brasília, the capital city of Brazil. The official text is available at the official government website: https://www.planalto.gov.br/ccivil_03/leis/l10140.htm. The document is written in Brazilian Portuguese and is classified under the LXML identifier: urn:lex:br:federal:lei:2000-12-21;10140.

### Jurisdiction and Application
The law applies exclusively to Brazil and is part of the broader Brazilian statutory law system. It operates within the framework established by the Constitution of Brazil, which was effective from October 5, 1988. The law is part of the legislative body's efforts to maintain fiscal discipline and proper financial management within the federal government.

### Technical and Reference Information
The law is referenced in various knowledge systems:
- **Wikidata**: Described as a Brazilian law with 117 sitelinks
- **Library Classification**: Assigned Library of Congress Authority ID: sh85127611
- **German Classification**: GND ID: 4020660-9
- **Thesaurus Entries**: Listed in Art & Architecture Thesaurus and PACTOLS thesaurus

The law is part of the WikiProject Brazilian Laws, indicating its inclusion in the Wikimedia community's efforts to document Brazilian legislation.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:2000-12-21;10140)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=10140&ano=2000&data=21/12/2000&ato=b60ATSq1EMNpWT2d1)