# Law No. 2902 of October 5, 1956

> Brazilian law

**Wikidata**: [Q105649605](https://www.wikidata.org/wiki/Q105649605)  
**Source**: https://4ort.xyz/entity/law-no-2902-of-october-5-1956

## Summary
Law No. 2902 of October 5, 1956 is a Brazilian federal statute that granted a tax exemption to the Companhia Metalurgica Barbara. The law specifically exempted materials imported by the company from import duties, consumption taxes, and customs fees. It was promulgated by President Juscelino Kubitschek and published in Rio de Janeiro on the date of its enactment.

## Key Facts
- **Full Title:** Lei nº 2902, de 5 de outubro de 1956
- **Type of Entity:** A statute, which is a formal written document that creates law.
- **Jurisdiction:** Applies to Brazil.
- **Publication Date:** October 5, 1956.
- **Place of Publication:** Rio de Janeiro.
- **Language:** Brazilian Portuguese.
- **Approving Authority:** Presidency of the Federative Republic of Brazil, with Juscelino Kubitschek as the promulgating president.
- **Legal Citation:** Lei nº 2902/1956.
- **Main Subject:** The law's primary focus is tax exemption for imported materials.
- **Beneficiary:** The Companhia Metalurgica Barbara.
- **Taxes Exempted:** Import duties (Imposto De Importação), consumption tax (Imposto De Consumo), and customs fees (Taxa Aduaneira).
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2902.htm
- **LexML Brazil ID:** urn:lex:br:federal:lei:1956-10-05;2902
- **Wikidata Description:** Brazilian law.
- **Wikimedia Project:** Included on the focus list of WikiProject Brazilian Laws.

## FAQs
**What is the specific purpose of Law No. 2902/1956?**
This law was enacted to exempt the Companhia Metalurgica Barbara from paying certain taxes on materials it imported. The exemption covered import duties, a federal consumption tax, and standard customs fees, thereby reducing the company's operational costs for foreign goods.

**Who approved this law and when did it take effect?**
The law was approved by the Presidency of the Federative Republic of Brazil and promulgated by President Juscelino Kubitschek. It was published and took effect on October 5, 1956, the same day it was signed.

**What kind of legal document is this?**
Law No. 2902 is a statute, which is a formal written document enacted by a legislative or executive authority to create binding law. In this case, it is a federal lei (law) from Brazil, functioning as the official record of this specific legal rule.

## Why It Matters
Law No. 2902 matters as a concrete example of how the Brazilian government used fiscal policy to support industrial development in the mid-20th century. By granting a targeted tax exemption to the Companhia Metalurgica Barbara, the statute directly aimed to lower production costs for a specific metallurgical company, thereby encouraging industrial growth. This law is a manifestation of statutory law, demonstrating the government's power to create specific legal norms that impact economic activity. Its existence and details are crucial for legal historians and economists studying Brazil's industrial policy, and it remains a part of the official legal record accessible to the public.

## Notable For
- **Targeted Fiscal Incentive:** It represents a specific use of tax exemption law to benefit a single corporate entity, the Companhia Metalurgica Barbara.
- **Historical Context:** Enacted during the presidency of Juscelino Kubitschek, a period known for developmentalist policies and industrial promotion.
- **Public Domain Status:** As an official Brazilian statute, it is part of the public domain, ensuring free public access to its text.
- **Structured Data Integration:** It is formally identified in the LexML Brasil system, a key resource for Brazilian legal documentation.

## Body

### Definition and Legal Classification
Law No. 2902 of October 5, 1956 is formally classified as a **statute**. A statute is defined as a formal written document that creates law, encompassing acts, executive orders, and by-laws. It is the manifestation of statutory law and is created through legislation. This law is an instance of this broad legal concept, specifically a federal act from Brazil.

### Content and Provisions
The law's digest summarizes its core provision: "ISENTA DE DIREITOS DE IMPORTAÇÃO, IMPOSTO DE CONSUMO E TAXAS ADUANEIRAS, OS MATERIAIS IMPORTADOS PELA COMPANHIA METALURGICA BARBARA." This translates to an exemption from import duties, consumption tax, and customs fees for materials imported by the Companhia Metalurgica Barbara. The main subjects of the law, as derived from its text, are:
- **Tariff** (stated as 'Taxa Aduaneira')
- **Import tax** (stated as 'Imposto De Importação')
- **Consumption tax** (referenced by entity Q105766473, stated as 'Imposto De Consumo')
- **Recruitment** of foreign goods (stated as 'Mercadoria Estrangeira')
- **Tax exemption** (stated as 'Isenção')

### Promulgation and Publication
The law was approved and promulgated by the **Presidency of the Federative Republic of Brazil**. The specific act of promulgation was carried out by President **Juscelino Kubitschek** on October 5, 1956. The law was officially published on that same date in **Rio de Janeiro**, which was the capital of Brazil at the time. The official, citable text of the law is available online at the website of the Brazilian presidency.

### Jurisdiction and Scope
This is a federal law that applies to the jurisdiction of **Brazil**. As a statute, it creates a legal rule that is binding within the country's territorial boundaries. The law is written in **Brazilian Portuguese**, the official language of Brazil.

### Integration into Knowledge Systems
The law is documented in several structured data systems:
- It has a unique identifier in the **LexML Brasil** system: `urn:lex:br:federal:lei:1956-10-05;2902`.
- It is included in the scope of **WikiProject Brazilian Laws**, a Wikimedia project focused on curating information about Brazilian legislation.
- Its properties and relationships are defined in knowledge bases, linking it to entities like `statute`, `Brazil`, and `tax exemption`.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1956-10-05;2902)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2902&ano=1956&data=05/10/1956&ato=7d7UzZ650dNRVTde5)
3. LexML Brasil