# Law No. 10176 of January 11, 2001

> Brazilian law

**Wikidata**: [Q105647798](https://www.wikidata.org/wiki/Q105647798)  
**Source**: https://4ort.xyz/entity/law-no-10176-of-january-11-2001

## Summary
Law No. 10176 of January 11, 2001, is a Brazilian federal statute enacted to establish tax incentives and legal norms regarding the reduction of the Industrialized Products Tax (IPI) to stimulate economic production, services, and development. This legislation, promulgated by President Fernando Henrique Cardoso, serves as a formal written document creating specific rules for beneficiaries, goods, and industrialized products within the jurisdiction of Brazil. It functions as a key instrument of fiscal policy, aiming to boost economic activity through targeted tax reductions.

## Key Facts
- **Official Title:** Lei nº 10176, de 11 de janeiro de 2001.
- **Legal Citation:** Lei nº 10176/2001.
- **Enactment Date:** January 11, 2001.
- **Promulgation Date:** January 11, 2001.
- **Promulgating Authority:** Presidency of the Federative Republic of Brazil.
- **Head of State at Enactment:** Fernando Henrique Cardoso.
- **Jurisdiction:** Brazil (Federative Republic of Brazil).
- **Legal Classification:** Statute (Federal Law).
- **Primary Subject Matter:** Reduction of taxes, economic production, services, development, and tax incentives.
- **Specific Tax Focus:** Industrialized Products Tax (Imposto Sobre Produtos Industrializados - IPI).
- **Language:** Brazilian Portuguese.
- **Place of Publication:** Brasília.
- **LexML Brazil Identifier:** urn:lex:br:federal:lei:2001-01-11;10176.
- **Official Source URL:** https://www.planalto.gov.br/ccivil_03/leis/leis_2001/l10176.htm.
- **Wikidata Reference:** Listed under WikiProject Brazilian Laws.
- **Core Components:** Legal norms, goods, beneficiaries, and tax incentives.

## FAQs
**What is the primary purpose of Law No. 10176/2001?**
The law was designed to stimulate the Brazilian economy by establishing tax incentives, specifically focusing on the reduction of the Industrialized Products Tax (IPI). It aims to foster economic production, service delivery, and overall development by lowering the tax burden on specific goods and beneficiaries.

**Who was responsible for approving and promulgating this statute?**
The law was approved and promulgated by the Presidency of the Federative Republic of Brazil under the administration of President Fernando Henrique Cardoso. The official act of promulgation took place on January 11, 2001, making it effective immediately upon publication.

**Which specific economic sectors does this law target?**
The legislation explicitly targets economic production, services, and the development of industrialized goods. It establishes a framework for tax incentives that apply to specific beneficiaries and goods, directly influencing the IPI tax structure to encourage growth in these areas.

**Where can the official text of this law be accessed?**
The full text of the law is available in Brazilian Portuguese through the official government portal at the Planalto website. It is also indexed in the LexML Brazil system, which provides a standardized identifier (urn:lex:br:federal:lei:2001-01-11;10176) for digital access and citation.

## Why It Matters
Law No. 10176/2001 represents a critical mechanism of fiscal policy in Brazil, demonstrating how the federal government utilizes statutory law to directly influence economic behavior. By targeting the Industrialized Products Tax (IPI), the law addresses the cost of goods and services, aiming to make Brazilian products more competitive and stimulate domestic production. Its significance lies in its role as a tool for economic development, allowing the state to rapidly adjust tax burdens to support specific industries or beneficiaries during periods requiring economic stimulus.

Furthermore, this statute exemplifies the formal legislative process in Brazil, where the executive branch, through the Presidency, promulgates laws that become binding legal norms. It highlights the intersection of legal theory and economic practice, showing how "legal norms" are crafted to achieve tangible outcomes like "reduction" of costs and "development" of the market. For legal scholars and economists, it serves as a case study in the application of tax incentives to drive national growth strategies.

## Notable For
- **Specific Tax Targeting:** Uniquely focuses on the reduction of the Industrialized Products Tax (IPI) as a primary lever for economic intervention.
- **Executive Promulgation:** Enacted on the same day as its approval (January 11, 2001) by President Fernando Henrique Cardoso, ensuring immediate implementation.
- **Comprehensive Scope:** Simultaneously addresses economic production, services, development, and the status of beneficiaries within a single statutory framework.
- **Digital Standardization:** Assigned a persistent LexML Brazil identifier (urn:lex:br:federal:lei:2001-01-11;10176), facilitating precise digital citation and retrieval.
- **Fiscal Incentive Model:** Serves as a foundational example of using "tax incentives" to manipulate market dynamics for "development" goals.
- **Jurisdictional Clarity:** Explicitly applies to the entire Federative Republic of Brazil, establishing a uniform federal standard for the affected sectors.

## Body

### Legislative Identity and Classification
Law No. 10176 of January 11, 2001, is formally classified as a **statute**, which is a formal written document that creates law. As a federal act, it falls under the broader category of Brazilian legislation and serves as a specific instance of a legal norm. The law is identified in the Wikidata knowledge base as a "Brazilian law" and is part of the WikiProject Brazilian Laws. Its official citation is "Lei nº 10176/2001," and it is recognized as a distinct legal entity within the Brazilian legal system. The document is written in Brazilian Portuguese and was published in the capital city, Brasília.

### Enactment and Promulgation
The legislative process for this statute culminated on January 11, 2001, when it was approved and promulgated by the Presidency of the Federative Republic of Brazil. The specific head of state responsible for this action was Fernando Henrique Cardoso, who held the office of President at the time. The determination method for the law's validity was "promulgation," which occurred on the same date as the publication. This immediate promulgation underscores the urgency or administrative efficiency of the legislative intent. The law was officially recorded with the LexML Brazil ID `urn:lex:br:federal:lei:2001-01-11;10176`, ensuring its traceability in digital legal repositories.

### Subject Matter and Economic Focus
The core subject matter of Law No. 10176 revolves around the **reduction** of taxes to stimulate the economy. Specifically, it targets the **Industrialized Products Tax (IPI)**, known in Portuguese as *Imposto Sobre Produtos Industrializados*. The law establishes a framework for **tax incentives** designed to promote **economic production** and **services**. It explicitly addresses **development** goals, aiming to foster growth through fiscal relief. The statute defines specific **legal norms** that govern the application of these incentives, detailing the rules for **goods** and identifying eligible **beneficiaries**. By manipulating the IPI, the law seeks to lower costs for industrialized products, thereby encouraging consumption and production within the national market.

### Jurisdiction and Applicability
This statute applies exclusively to the **Federative Republic of Brazil**, establishing a federal-level mandate that overrides local variations in the specified areas. The jurisdiction covers the entire national territory, ensuring that the tax incentives and legal norms are uniformly applied across all states and municipalities. The law's authority is derived from the federal government's power to legislate on tax matters, specifically regarding the IPI. Its applicability is strictly tied to the Brazilian legal system, and it is recognized as a binding rule for all entities operating within the country's borders.

### Digital Presence and Accessibility
Law No. 10176/2001 is fully integrated into Brazil's digital legal infrastructure. The official text is hosted on the Planalto website at `https://www.planalto.gov.br/ccivil_03/leis/leis_2001/l10176.htm`, providing free public access to the full legal text. The LexML Brazil system assigns it a unique Uniform Resource Name (URN), `urn:lex:br:federal:lei:2001-01-11;10176`, which allows for precise referencing in legal databases and automated systems. The law is also cataloged in the Wikidata knowledge graph, where it is linked to the broader category of Brazilian laws and associated with the WikiProject Brazilian Laws. This digital presence ensures that the statute is easily discoverable for legal professionals, researchers, and the general public.

### Structural Components and Legal Norms
The statute is composed of several interconnected elements that define its operational scope. It establishes **legal norms** that dictate how the tax reductions are to be applied. These norms specifically address **goods**, categorizing which products are eligible for the IPI reduction. The law also identifies **beneficiaries**, outlining the criteria for entities or individuals who can claim the tax incentives. Furthermore, it integrates concepts of **economic production** and **services**, ensuring that the incentives support a broad range of economic activities. The inclusion of **development** as a stated goal highlights the law's strategic intent to use fiscal policy as a driver for national progress.

### Historical Context and Significance
Enacted in the early 2000s, Law No. 10176 reflects the economic priorities of the Fernando Henrique Cardoso administration, which focused on stabilizing the economy and promoting industrial growth. The use of IPI reductions as a tool for economic stimulation was a common strategy during this period to combat recession and boost manufacturing. The law stands as a testament to the Brazilian government's ability to enact rapid fiscal changes through statutory means. Its continued relevance is evidenced by its inclusion in modern legal databases and its citation in discussions regarding Brazilian tax law and economic policy. The statute remains a key reference point for understanding the evolution of Brazil's tax incentive programs.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:2001-01-11;10176)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=10176&ano=2001&data=11/01/2001&ato=362gXSE5kMNpWT965)