Budgetary Principle according to which, in the LOA, the amount of expenses cannot be greater than the amount of revenue. General Concept: Budgetary Principle. Synonym: Balance (Principle).
Principle according to which the LOA must comprise all budget revenues and expenses of all Powers, bodies, entities, funds and foundations established and maintained by the Public Power. CF, art. 165, § 5; Law No. 4320/1964, arts. 2nd to 4th. General Concept: Budgetary Principle. Synonym: Universality (Principle).
Budgetary Principle according to which the linking of tax revenue to a body, Fund or expense is prohibited, except for exceptions established in the CF. CF, art. 167, IV and § 4. General Concept: Budgetary Principle. Synonym: Non-Linking of Revenues (Principle). Principle of Periodicity See Principle of Budgetary Annuality Principle of Totality See Principle of Budgetary Unity Principle of Budgetary Unity Principle […]
Budgetary Principle that establishes that the LOA will not contain a device extraneous to the forecast of revenue and the fixing of expenses, the prohibition not including the authorization to open additional credits and contracting credit operations, even if by advance of revenue (ARO), under the law. CF art. 165, § 8. To see […]
Budgetary Principle according to which public revenue and expenditure must be included in the budget with a satisfactory level of specification or discrimination, that is, they must be authorized by the Legislature not in bulk, but in detail. The breakdown of expenses, in terms of their nature, is done, at least, by economic category, group of nature of expense and […]