# Law No. 2308 of August 31, 1954

> Brazilian law

**Wikidata**: [Q105649529](https://www.wikidata.org/wiki/Q105649529)  
**Source**: https://4ort.xyz/entity/law-no-2308-of-august-31-1954

## Summary
Law No. 2308 of August 31, 1954, enacted by the Presidency of the Federative Republic of Brazil, is a federal statute focused on the creation and modification of regulations concerning the consumption tax (Imposto de Consumo). Promulgated by Café Filho, it represents a specific legal instrument within the Brazilian legal system and is formally documented and accessible via official government portals.

## Key Facts
- **Title:** Lei nº 2308, de 31 de agosto de 1954.
- **Alternative Name:** Lei nº 2308/1954.
- **Date of Enactment:** August 31, 1954.
- **Approving Authority:** Presidency of the Federative Republic of Brazil.
- **Promulgated by:** Café Filho (President, 1954).
- **Country:** Brazil.
- **Jurisdiction:** Federal law of Brazil.
- **Type of Legal Instrument:** Statute (formal written document that creates law).
- **Main Subjects:** Creation (Criação), Consumption Tax (Imposto De Consumo), Change (Alteração).
- **Language:** Brazilian Portuguese.
- **Place of Publication:** Rio de Janeiro.
- **Lexml Brazil ID:** urn:lex:br:federal:lei:1954-08-31;2308.
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2308.htm.

## FAQs
**Who signed Law No. 2308 of August 31, 1954?**
This law was promulgated by Café Filho, acting in his capacity as the President of the Federative Republic of Brazil, on the date of its enactment, August 31, 1954.

**What is the primary focus of Law No. 2308 of August 31, 1954?**
The statute's stated main subjects are the "creation" of legal norms, specifically concerning the "Consumption Tax" (Imposto De Consumo), and the "change" or alteration of existing regulations related to this tax.

**Where can the full text of Law No. 2308 of August 31, 1954 be accessed?**
The official text of the law is available on the Brazilian government's official legislative portal, Planalto, at the URL https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2308.htm.

## Why It Matters
Law No. 2308 of August 31, 1954, serves as a key historical legal instrument within the Brazilian fiscal framework, directly addressing the structure and application of the Consumption Tax (Imposto de Consumo). Its enactment reflects the government's ongoing efforts during the mid-20th century to refine and adjust national tax policies, which are fundamental to state revenue and economic regulation. As a federal statute, it exemplifies the legislative process in Brazil, where a formal written document is used to create or alter law, thereby shaping the legal obligations of citizens and businesses within its jurisdiction.

## Notable For
- **Fiscal Legislation:** Directly addresses the creation and modification of regulations surrounding Brazil's Consumption Tax.
- **Historical Enactment:** Promulgated in 1954 by Café Filho during a significant period in Brazilian political history.
- **Formal Legal Status:** Classified as a statute, the primary form of formal written law in Brazil.
- **Official Documentation:** Possesses a unique Lexml Brazil ID (urn:lex:br:federal:lei:1954-08-31;2308) for precise identification within the Brazilian legal information system.

## Body

### Identification and Classification
Law No. 2308 of August 31, 1954, is formally classified as a **statute** (formal written document that creates law). As an instance of a statute, it functions as a manifestation of statutory law and contains legal norms. It was created through legislation and serves as an official record of a legal rule enacted by the Brazilian government.

### Legislative Origin and Authority
The statute was **approved by** the Presidency of the Federative Republic of Brazil. The specific act of promulgation was carried out by **Café Filho**, who served as President at the time. The official date of both its enactment and publication is recorded as **August 31, 1954**. The **place of publication** was **Rio de Janeiro**, which was the federal capital of Brazil at that time.

### Subject Matter
The **main subject** of Law No. 2308 is multifaceted, focusing on three key areas as stated in the legal text:
- **Creation (Criação):** The establishment of new legal norms or frameworks.
- **Consumption Tax (Imposto De Consumo):** The specific fiscal area the law targets, indicating regulations concerning taxes levied on consumption.
- **Change (Alteração):** The modification of existing laws or regulations, suggesting this statute amended prior legislation related to the consumption tax.

### Jurisdiction and Language
This law **applies to the jurisdiction** of **Brazil** and is written in **Brazilian Portuguese**. It is a federal law, meaning it has legal force throughout the entire national territory of the Federative Republic of Brazil.

### Official Identifiers and Access
The statute is uniquely identified in the Brazilian legal system by the **Lexml Brazil ID**: `urn:lex:br:federal:lei:1954-08-31;2308`. Its **legal citation** is formally recorded as **Lei nº 2308/1954**. For public access, the **work is available at the URL**: `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2308.htm`, hosted on the official website of the Brazilian Presidency. This digital availability ensures the law remains accessible as a public domain document, consistent with the nature of statutes as non-copyrightable government edicts.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1954-08-31;2308)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2308&ano=1954&data=31/08/1954&ato=395cXT61UeJRVT6ed)