# Law No. 2748 of March 13, 1956 > Brazilian law **Wikidata**: [Q105649624](https://www.wikidata.org/wiki/Q105649624) **Source**: https://4ort.xyz/entity/law-no-2748-of-march-13-1956 ## Summary Law No. 2748 of March 13, 1956, is a Brazilian statute enacted during the presidency of Juscelino Kubitschek. This law primarily addresses tariffs, import taxes, and tax exemptions, with specific provisions related to the Federal District and nonprofit organizations. It represents a formal legal instrument that regulates economic and fiscal matters in Brazil. ## Key Facts - **Title:** Lei nº 2748, de 13 de março de 1956 - **Type:** Statute (formal written document creating law) - **Country:** Brazil - **Approved By:** Presidency of the Federative Republic of Brazil (Juscelino Kubitschek) - **Publication Date:** March 13, 1956 - **Place of Publication:** Rio de Janeiro - **Main Subjects:** Tariff, import tax, Federal District, recruitment (import), nonprofit organization, tax exemption - **Language:** Brazilian Portuguese - **Legal Citation:** Lei nº 2748/1956 - **LexML Brazil ID:** urn:lex:br:federal:lei:1956-03-13;2748 - **Work Available At URL:** [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2748.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2748.htm) - **Applies to Jurisdiction:** Brazil - **WikiProject:** WikiProject Brazilian Laws ## FAQs **What is Law No. 2748 of March 13, 1956?** Law No. 2748 of March 13, 1956, is a Brazilian statute that regulates tariffs, import taxes, and tax exemptions. It was enacted during the presidency of Juscelino Kubitschek and includes provisions related to the Federal District and nonprofit organizations. **Who approved Law No. 2748 of March 13, 1956?** The law was approved by the Presidency of the Federative Republic of Brazil, specifically by President Juscelino Kubitschek, on March 13, 1956. **What are the main subjects covered by Law No. 2748 of March 13, 1956?** The main subjects of the law include tariffs, import taxes, the Federal District, recruitment (import), nonprofit organizations, and tax exemptions. **Where was Law No. 2748 of March 13, 1956 published?** The law was published in Rio de Janeiro, Brazil, on March 13, 1956. **What is the legal citation for Law No. 2748 of March 13, 1956?** The legal citation for this law is Lei nº 2748/1956. **Is Law No. 2748 of March 13, 1956 available online?** Yes, the law is available online at [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2748.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2748.htm). ## Why It Matters Law No. 2748 of March 13, 1956, is significant as it provides a legal framework for regulating tariffs and import taxes in Brazil. This law is crucial for economic and fiscal policies, ensuring that imports and related financial activities are governed by clear and enforceable rules. It also addresses tax exemptions for nonprofit organizations, which can have substantial implications for charitable and assistive institutions. By establishing these regulations, the law contributes to the structured and orderly functioning of Brazil's economic and social sectors. ## Notable For - **Regulation of Tariffs and Import Taxes:** The law provides a legal basis for managing tariffs and import taxes, which are essential for economic stability and trade regulation. - **Tax Exemptions for Nonprofit Organizations:** It includes provisions for tax exemptions, which can significantly benefit nonprofit and assistive institutions. - **Presidential Approval:** The law was approved by President Juscelino Kubitschek, a notable figure in Brazilian history. - **Historical Context:** Enacted in 1956, the law reflects the economic and fiscal policies of that era, providing insights into Brazil's regulatory environment during the mid-20th century. ## Body ### Definition and Scope Law No. 2748 of March 13, 1956, is a Brazilian statute that serves as a formal written document creating law. It is classified as a statute, which is a specific type of legal instrument that encompasses acts, executive orders, and by-laws. This law is a manifestation of statutory law and is part of the broader legal framework of Brazil. ### Approval and Enactment The law was approved by the Presidency of the Federative Republic of Brazil, specifically by President Juscelino Kubitschek, on March 13, 1956. This approval was through the process of promulgation, which is the formal declaration that a law has been enacted. ### Main Subjects and Provisions The main subjects covered by Law No. 2748 of March 13, 1956, include: - **Tariff:** The law regulates tariffs, which are taxes imposed on imported goods. - **Import Tax:** It addresses import taxes, which are levies on goods brought into the country. - **Federal District:** The law includes specific provisions related to the Federal District of Brazil. - **Recruitment (Import):** It covers aspects of recruitment related to imports. - **Nonprofit Organization:** The law provides for tax exemptions for nonprofit and assistive institutions. - **Tax Exemption:** It outlines conditions and procedures for tax exemptions. ### Publication and Availability The law was published in Rio de Janeiro, Brazil, on March 13, 1956. It is available online at the official Brazilian government website, specifically at [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2748.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2748.htm). This online availability ensures that the law is accessible to the public, legal professionals, and researchers. ### Legal Citation and Identification The legal citation for Law No. 2748 of March 13, 1956, is Lei nº 2748/1956. This citation is used to reference the law in legal documents and academic research. The law is also identified by its LexML Brazil ID, which is urn:lex:br:federal:lei:1956-03-13;2748. This identifier is used in legal databases and knowledge bases to uniquely identify the law. ### Language and Jurisdiction The law is written in Brazilian Portuguese, the official language of Brazil. It applies to the jurisdiction of Brazil, meaning its provisions are enforceable throughout the country. The law is part of the broader legal framework that governs economic and fiscal matters in Brazil. ### Historical Context Law No. 2748 of March 13, 1956, was enacted during the presidency of Juscelino Kubitschek, a significant period in Brazilian history. Kubitschek's presidency is known for its focus on economic development and modernization, and this law reflects the regulatory environment of that era. The law provides insights into the economic and fiscal policies of mid-20th century Brazil, contributing to the understanding of the country's legal and economic history. ### Related Projects and Classifications The law is part of WikiProject Brazilian Laws, which is a collaborative effort to document and categorize Brazilian legal instruments. This project aims to provide comprehensive and accurate information about Brazilian laws, making them accessible to a wider audience. The law is also classified as a statute, which is a formal written document that creates law, encompassing acts, executive orders, and by-laws. ### Significance and Impact Law No. 2748 of March 13, 1956, is significant for its role in regulating tariffs and import taxes, which are crucial for economic stability and trade regulation. The law's provisions for tax exemptions for nonprofit organizations can have substantial implications for charitable and assistive institutions, supporting their financial sustainability and operational effectiveness. By establishing these regulations, the law contributes to the structured and orderly functioning of Brazil's economic and social sectors. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1956-03-13;2748) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2748&ano=1956&data=13/03/1956&ato=6c4k3ZE50dNRVTc43)