# Law No. 2466 of April 25, 1955

> Brazilian law

**Wikidata**: [Q105649417](https://www.wikidata.org/wiki/Q105649417)  
**Source**: https://4ort.xyz/entity/law-no-2466-of-april-25-1955

## Summary
**Law No. 2466 of April 25, 1955** is a Brazilian statute that exempts art objects belonging to the Imperial Family from import duties, consumption taxes, and customs fees. Enacted during the presidency of Café Filho, the law applies to the jurisdiction of Brazil and was published in Rio de Janeiro. It serves as a specific legal instrument for tax exemption regarding cultural heritage items.

## Key Facts
- **Title:** Lei nº 2466, de 25 de abril de 1955.
- **Classification:** Instance of a statute.
- **Country:** Brazil.
- **Publication Date:** April 25, 1955.
- **Place of Publication:** Rio de Janeiro.
- **Approving Authority:** Presidency of the Federative Republic of Brazil.
- **Sanctioned By:** Café Filho (via promulgation).
- **Legal Citation:** Lei nº 2466/1955.
- **Language:** Brazilian Portuguese.
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1955-04-25;2466`.
- **Official URL:** Available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2466.htm`.
- **Law Digest Summary:** Exempts art objects that belonged to the Imperial Family from import rights, consumption tax, and customs fees ("ISENTA DE DIREITOS DE IMPORTAÇÃO, IMPOSTO DE CONSUMO E TAXAS ADUANEIRAS, OBJETOS DE ARTE QUE PERTENCERAM A FAMILIA IMPERIAL.").
- **Main Subjects:** Tariff (Taxa Aduaneira), Import Tax (Imposto De Importação), Consumption Tax (Imposto De Consumo), and Tax Exemption (Isenção).
- **Wikimedia Project:** Listed on the focus list of WikiProject Brazilian Laws.

## FAQs
**What is the primary purpose of Law No. 2466/1955?**
The law specifically exempts art objects that belonged to the Brazilian Imperial Family from paying import duties, consumption taxes, and customs fees. It functions as a tax exemption statute focused on cultural heritage artifacts.

**Who approved and enacted this legislation?**
The statute was approved by the Presidency of the Federative Republic of Brazil and promulgated by President Café Filho on April 25, 1955.

**Where was the law published and what language is it in?**
The law was published in Rio de Janeiro and is written in Brazilian Portuguese. It is officially cataloged under the LexML Brazil identifier system.

## Why It Matters
Law No. 2466 of April 25, 1955, matters as a specific legal instrument facilitating the repatriation or retention of culturally significant items associated with Brazil's Imperial history. By removing financial barriers such as import rights, consumption taxes, and customs fees, the statute ensures that art objects belonging to the Imperial Family can enter or remain in the country without the burden of heavy taxation. This reflects a governmental policy of valuing historical heritage, specifically that of the Imperial Family, by using fiscal policy—namely tax exemptions—to preserve access to these artifacts. It serves as a concrete example of how Brazilian statutory law is used to manage customs and tax obligations for specific cultural purposes.

## Notable For
- **Specific Tax Exemption:** Uniquely targets "art objects that belonged to the Imperial Family," distinguishing it from broader tax laws.
- **Historical Context:** Enacted during the term of President Café Filho in 1955, a period of political transition in Brazil.
- **Fiscal Scope:** Explicitly addresses three distinct financial burdens: import rights, consumption tax, and customs fees.
- **Legal Identification:** Possesses a specific LexML Brazil ID (`urn:lex:br:federal:lei:1955-04-25;2466`), marking it as a formally indexed piece of Brazilian federal legislation.

## Body
### Legislative Definition and Scope
Law No. 2466 of April 25, 1955, is formally classified as a **statute**. As a legal concept, a statute is defined as a formal written document that creates law, encompassing acts, executive orders, and by-laws. It functions as the manifestation of statutory law and is recognized as a subclass of "written work," "document," and "rule." In the context of this specific entity, the statute operates as the official record of a legal rule enacted by the Brazilian government.

### Historical Enactment and Authority
The statute was enacted on **April 25, 1955**, and published in **Rio de Janeiro**, which was serving as the relevant administrative center for such publications at that time. The authority behind the law is the **Presidency of the Federative Republic of Brazil**. It was promulgated by **Café Filho**, who served as the President. This legislative action follows the standard process where statutes are caused by "legislation" or a "legal act" and result in "statutory law."

### Content and Legal Function
The core content of the law, as summarized in its digest, is to exempt art objects belonging to the Imperial Family from specific financial duties. The statute addresses the following main subjects:
- **Tariff (Taxa Aduaneira):** Customs fees applied to the movement of goods.
- **Import Tax (Imposto De Importação):** Taxes levied on goods brought into the country.
- **Consumption Tax (Imposto De Consumo):** Taxes on the consumption of goods.
- **Tax Exemption (Isenção):** The legal mechanism utilized to relieve the specified objects from these financial obligations.

The law effectively removes the fiscal liability for these specific art objects, categorizing them as exempt from the standard trade and consumption taxes that would otherwise apply.

### Jurisdiction and Identification
The statute applies to the jurisdiction of **Brazil**. It is written in **Brazilian Portuguese**. To facilitate legal reference and retrieval, the law is assigned the **LexML Brazil ID**: `urn:lex:br:federal:lei:1955-04-25;2466`. This identifier is used by the Brazilian legal information system to track and cite the legislation. The standard legal citation for this text is **Lei nº 2466/1955**.

### Official Resources and Project Status
The full text of the law is accessible via a work available at the URL: `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2466.htm`. This resource is hosted by the official government portal. Additionally, the entity is listed on the focus list of **WikiProject Brazilian Laws**, indicating its relevance to collaborative knowledge organization projects focused on Brazilian legislation.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1955-04-25;2466)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2466&ano=1955&data=25/04/1955&ato=8a8UTQ61kMJRVT413)
3. LexML Brasil