Einwohrnergemeine X und Regierungsrat des Kanton Bern , BGE/ATF 121I 367, October 27, 1995. 15 See Brazilian Federal Supreme Court (Supremo Tribunal Federal), RE 436996/SP (opinion written by Judge Celso de Mello), October 26, 2005. The court found that the inefficiency of public managed funds in implementation the constitutional minimum to provide for the ...