# Law No. 2862 of September 4, 1956

> Brazilian law

**Wikidata**: [Q105649662](https://www.wikidata.org/wiki/Q105649662)  
**Source**: https://4ort.xyz/entity/law-no-2862-of-september-4-1956

## Summary
Law No. 2862 of September 4, 1956, is a Brazilian statute enacted during the presidency of Juscelino Kubitschek. It primarily addresses modifications to income tax regulations and juridical person frameworks, reflecting mid-20th-century economic governance in Brazil. As a public domain legal document, it exemplifies Brazil’s statutory law structure, influencing fiscal policies and corporate regulations during its active period.

## Key Facts
- **Enactment Date:** September 4, 1956.
- **Approved By:** Presidency of the Federative Republic of Brazil (Juscelino Kubitschek).
- **Jurisdiction:** Federative Republic of Brazil.
- **Legal Citation:** Lei nº 2862/1956.
- **Publication Location:** Rio de Janeiro.
- **Language:** Brazilian Portuguese.
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1956-09-04;2862`.
- **Key Subjects:** Income tax, juridical persons, legal amendments.
- **Public Domain Status:** Not subject to copyright under Brazilian law.
- **Related Entity:** WikiProject Brazilian Laws (Wikimedia focus list).
- **Historical Context:** Part of legislative reforms under Kubitschek’s administration (1956–1961).

## FAQs
**What is the primary purpose of Law No. 2862?**  
This law focuses on modifying income tax regulations and frameworks for juridical persons in Brazil, addressing fiscal and corporate governance during the 1950s.

**Who enacted Law No. 2862?**  
It was approved by President Juscelino Kubitschek on September 4, 1956, as part of his broader economic development agenda.

**Is Law No. 2862 still in effect?**  
While the law is historically significant, many of its provisions have been amended or superseded by subsequent legislation, such as the 1988 Brazilian Constitution and modern tax codes.

**Where can the full text of Law No. 2862 be accessed?**  
The law is publicly available via the Brazilian government’s legal database at [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2862.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2862.htm).

**How does Law No. 2862 relate to Brazilian statutory law?**  
As a statute, it serves as a formal written document creating law, classified under Brazil’s legal framework. It exemplifies the structure of statutory law in Brazil during the mid-20th century.

## Why It Matters
Law No. 2862 is significant for its role in shaping Brazil’s mid-20th-century fiscal policies and corporate regulations. Enacted during Juscelino Kubitschek’s presidency—a period marked by rapid industrialization and economic growth—the law reflects efforts to modernize Brazil’s tax system and juridical frameworks. Its provisions influenced subsequent economic legislation and underscored the government’s focus on state-led development. As a historical artifact, it provides insight into the legal mechanisms driving Brazil’s transformation into a major industrial economy, while its public domain status ensures transparency and accessibility for legal and academic research.

## Notable For
- **Mid-Century Economic Reforms:** Part of Kubitschek’s "50 Years of Progress in 5" industrialization plan.
- **Tax Policy Evolution:** Early example of income tax regulation in modern Brazil.
- **Corporate Governance:** Shaped legal definitions and obligations for juridical persons.
- **Public Domain Accessibility:** Freely available as a foundational Brazilian legal text.
- **Historical Context:** Enacted during Brazil’s Second Republic (1946–1964), preceding the military dictatorship era.

## Body

### Legal and Historical Context
Law No. 2862 was promulgated on September 4, 1956, during the administration of President Juscelino Kubitschek (1956–1961), a period characterized by ambitious economic development projects. The law amended existing statutes related to income tax and juridical persons, reflecting the government’s efforts to stabilize public finances and incentivize industrial growth. Its enactment coincided with Brazil’s rapid urbanization and infrastructure expansion, including the construction of Brasília, which became the capital in 1960.

### Key Provisions and Impact
- **Income Tax Reforms:** The law introduced adjustments to income tax brackets and collection mechanisms, aiming to balance revenue generation with economic stimulus. These changes targeted both individual taxpayers and corporate entities, aligning with Kubitschek’s industrialization agenda.
- **Juridical Persons:** It clarified legal definitions and obligations for juridical persons (e.g., corporations, public entities), streamlining regulatory frameworks to encourage investment and compliance.
- **Amendments and Legacy:** While many provisions were later revised—particularly after the 1964 military coup and the 1988 Constitution—the law remains a reference point for scholars studying Brazil’s mid-20th-century fiscal policies.

### Publication and Accessibility
Published in Rio de Janeiro, the then-capital, the law was disseminated through official government channels. Its LexML identifier (`urn:lex:br:federal:lei:1956-09-04;2862`) ensures traceability in Brazil’s legal database. As a public domain document, it is freely accessible via platforms like the Planalto Portal, supporting legal research and historical analysis.

### Connection to Broader Legal Frameworks
Law No. 2862 operates within Brazil’s statutory law tradition, which emphasizes codified legislation as the primary source of legal authority. It interacts with other key entities, including:
- **Brazilian Constitution of 1946:** The constitutional framework at the time, which established the democratic governance structure later disrupted by the 1964 coup.
- **Presidency of Juscelino Kubitschek:** The law reflects Kubitschek’s economic policies, which prioritized industrialization and state intervention in the economy.
- **WikiProject Brazilian Laws:** Its inclusion in Wikimedia’s focus list highlights its relevance to open-access legal documentation initiatives.

### Technical Specifications
- **Language:** Drafted in Brazilian Portuguese, the official language of Brazil.
- **Date Format:** Published on September 4, 1956, following Brazil’s date notation (DD/MM/YYYY).
- **Geopolitical Context:** Enacted during the Cold War era, the law indirectly contributed to Brazil’s alignment with Western economic models, contrasting with socialist policies in other Latin American nations.

### Cultural and Academic Significance
The law is studied in Brazilian legal history for its role in shaping mid-20th-century fiscal governance. Its provisions are often cited in analyses of Kubitschek’s administration and the economic foundations of Brazil’s "economic miracle" (1968–1973). Researchers access the law through the LexML database and the Planalto Portal, leveraging its public domain status to explore themes such as taxation, corporate law, and state-led development.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1956-09-04;2862)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2862&ano=1956&data=04/09/1956&ato=25dQTQ650dNRVTcef)