A alteração da lei orçamentária em seu plano normativo: a aplicação de medidas provisórias e decretos do poder executivo para a abertura de créditos extraordinários

Abstract

This work aims to develop the study of Provisional Measures, within the scope of Financial Law, with regard to the opening of extraordinary credits as a measure to change the budget in its normative plan. In the scope of Financial Law, as a rule, Provisional Measures are not used, taking into account the principle of legality. However, there is an exception to this rule, in cases where there is a need to open an extraordinary credit, a measure to change the budget in its normative plan, resulting from an unpredictable and urgent situation. This is the only time when a Provisional Measure can be used in the context of financial law, as one cannot wait for the entire approval process of a law. The methodology used involved a bibliographic review on provisional measures, additional credits and Law N.º 4.320/64; document analysis of legislation and other public documents on the studied topic; as well as the comparison between the federative entities that have and the entities that do not have in their State Constitutions or Organic Laws, respectively, the provision of the possibility of editing the provisional measure instrument. It was found that entities that have this provision open extraordinary credits through a provisional measure and those that dont do so through decree.