# Law No. 2926 of October 21, 1956 > Brazilian law **Wikidata**: [Q105649486](https://www.wikidata.org/wiki/Q105649486) **Source**: https://4ort.xyz/entity/law-no-2926-of-october-21-1956 ## Summary Law No. 2926 of October 21, 1956, is a Brazilian federal statute enacted during the presidency of Juscelino Kubitschek. Its primary purpose, as indicated by its main subjects, was to authorize a special budgetary adjustment (*Crédito Especial*) for the Ministry of Finance of Brazil, likely to meet financial obligations related to the General Agreement on Tariffs and Trade (GATT). ## Key Facts * **Official Title:** Lei nº 2926, de 21 de outubro de 1956 * **Date of Publication:** October 21, 1956 * **Jurisdiction:** Brazil (Federative Republic of Brazil) * **Approving Authority:** Presidency of the Federative Republic of Brazil, specifically President Juscelino Kubitschek. * **Legal Classification:** Instance of a "statute" (a formal written document that creates law). * **Primary Subject:** Special budgetary adjustment (*Crédito Especial*). * **Key Government Entity:** Ministry of Finance of Brazil (*Ministério da Fazenda*). * **International Context:** Linked to the General Agreement on Tariffs and Trade (GATT). * **Place of Publication:** Rio de Janeiro (the capital of Brazil at the time). * **Language:** Brazilian Portuguese. * **Official Citation:** Lei nº 2926/1956. * **Persistent Identifier:** LexML Brazil ID `urn:lex:br:federal:lei:1956-10-21;2926`. * **Access URL:** Available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2926.htm`. * **Wikimedia Focus:** Listed on WikiProject Brazilian Laws. ## FAQs **What type of legal document is Law No. 2926/1956?** It is a Brazilian federal statute, which is a formal written document enacted to create law. As a statute, it is the official, tangible manifestation of a specific legal rule passed by the national legislature. **What was the main purpose of this law?** The law's core function was to authorize a special budgetary adjustment (*Crédito Especial*). This fiscal measure was directed to the Ministry of Finance of Brazil, indicating it provided extraordinary funding or reallocation of resources within the federal budget. **How is this law connected to international trade?** One of its main subjects is the General Agreement on Tariffs and Trade (GATT). This suggests the budgetary adjustment for the Ministry of Finance was intended to cover financial commitments or operational costs arising from Brazil's participation in this international trade framework. **Who was the head of state when this law was enacted?** The law was approved and promulgated by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek on October 21, 1956. His term ran from 1956 to 1961. **Where can the full text of this historical law be accessed?** The official text is published in the *Diário Oficial da União* and is digitally available through the Brazilian federal government's primary legislation portal at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2926.htm`. ## Why It Matters Law No. 2926/1956 is a specific fiscal instrument from a pivotal era in Brazilian history. Enacted in the first year of Juscelino Kubitschek's presidency, a period marked by the ambitious "50 Years in 5" development plan and the construction of Brasília, this statute represents the government's use of budgetary mechanisms to fund its operations and international commitments. Its direct link to the Ministry of Finance and GATT highlights the intersection of domestic fiscal policy and post-war international economic integration. Understanding such laws provides granular insight into the financial administration and foreign policy priorities of mid-20th century Brazil, showing how statutory law facilitated both internal development projects and external diplomatic engagements. It is a concrete example of how a "special budgetary adjustment" statute functions as a tool for executive branch financial management within Brazil's federal legal system. ## Notable For * **Specific Historical Context:** Enacted in 1956, the inaugural year of President Juscelino Kubitschek's transformative administration. * **Fiscal Mechanism:** It is a clear instance of a *Crédito Especial*, a specific type of supplementary budget law used for unforeseen or urgent expenses. * **International Trade Link:** Its explicit connection to GATT marks it as part of Brazil's early post-war legal framework for engaging with the multilateral trading system. * **Executive Branch Focus:** The law directly allocates resources to the Ministry of Finance (*Ministério da Fazenda*), the central body for economic and fiscal policy. * **Pre-Brasília Era:** Published in Rio de Janeiro, it is a legal artifact from the period before the federal capital moved to Brasília in 1960. * **WikiProject Recognition:** Its inclusion in WikiProject Brazilian Laws signifies its relevance for comprehensive documentation of the nation's statutory corpus. ## Body ### Legal Classification and Nature Law No. 2926 of October 21, 1956, is formally classified as a **statute**. In legal taxonomy, a statute is a formal written document that creates law. This Brazilian law is a specific, concrete manifestation of statutory law, enacted through the national legislative process. It is a "written work" and a "document" that contains "legal norms." As a federal law (*lei federal*), it is part of the hierarchy of Brazilian legal norms, sitting below the Constitution but above regulatory decrees. Its creation was caused by the act of legislation and it resulted in a binding statutory rule applicable within Brazil's jurisdiction. Like most official legal documents, its copyright status is generally in the public domain under doctrines like the "edict of government doctrine," ensuring public access to the law. ### Historical and Political Context The law was promulgated on **October 21, 1956**, in **Rio de Janeiro**, which was then the capital of the Federative Republic of Brazil. This date places it squarely in the first year of the presidency of **Juscelino Kubitschek** (1956-1961). Kubitschek's government was defined by the ambitious "50 Years in 5" development plan, which prioritized rapid industrialization, infrastructure (most famously the construction of the new capital, Brasília), and economic integration. The law's focus on a special budgetary adjustment for the Ministry of Finance reflects the executive branch's need for flexible fiscal tools to fund such large-scale initiatives and manage the national treasury during this dynamic period. Brazil at the time was a federal republic with a presidential system, having transitioned from military rule back to democracy in 1945. ### Substantive Content and Main Subjects The core substantive purpose of Law No. 2926/1956, as derived from its main subject classifications, was to authorize a **special budgetary adjustment** (*Crédito Especial*). This is a specific fiscal mechanism in Brazilian law used to open additional credits in the national budget for expenses not originally foreseen or for which existing appropriations were insufficient. The law explicitly directs this adjustment to the **Ministry of Finance of Brazil** (*Ministério da Fazenda*). This ministry is the central body for economic policy, taxation, public finance, and international financial relations. The third main subject, the **General Agreement on Tariffs and Trade (GATT)**, provides the crucial international context. The budgetary funds were therefore likely intended to cover costs associated with Brazil's participation in GATT, such as contributions to the organization, funding for trade negotiations, or adjustments to domestic trade policies to comply with international commitments. This triad of subjects—budgetary mechanism, finance ministry, and international trade agreement—defines the law's operational scope. ### Publication, Access, and Citation The law was officially published in the *Diário Oficial da União* in Rio de Janeiro. Its enduring digital accessibility is ensured through its assignment of a **LexML Brazil ID**: `urn:lex:br:federal:lei:1956-10-21;2926`. LexML is the Brazilian standard for persistent, machine-readable identifiers for legal norms. The full text is hosted on the official federal government legislation portal (`www.planalto.gov.br`), a primary source for Brazilian statutes. The standard legal citation for this statute is **Lei nº 2926/1956**. The law is written in **Brazilian Portuguese**, the official language of the jurisdiction it applies to. Its metadata is tracked on Wikimedia projects under **WikiProject Brazilian Laws**, indicating its importance for the comprehensive documentation of Brazil's legal history. ### Jurisdictional Scope and Application The law's **applies to jurisdiction** is unequivocally **Brazil**. As a federal statute enacted by the National Congress and sanctioned by the President, it is a nationwide legal norm. It forms part of the body of **statutory law** that governs the entire Federative Republic. Its effect is not limited to a specific state or municipality but applies to all federal entities and persons within Brazilian territory. The law's focus on the Ministry of Finance underscores its role in managing the **Union's** (federal government's) finances. Its connection to GATT also signifies its role in implementing international obligations within the domestic legal order, a common function for statutes that appropriate funds for treaty-related activities. ### Relationship to Broader Legal and Knowledge Systems As a statute, this law is an instance of the general class described in the source material: a formal written document that creates law. It shares all the defining characteristics of that class—it is a "manifestation of statutory law," composed of "legal norms," and is a "part of" the broader concepts of "law" and "legal act." In structured data frameworks, it would be equivalent to the `schema.org/Legislation` class. Its existence is recorded in global knowledge bases (like Wikidata, with a sitelink count indicating its interconnectedness) and library authority files (e.g., Library of Congress, Bibliothèque nationale de France) under broader headings for Brazilian law or statutes. However, as a specific, dated federal law, it is a discrete node within those larger systems, identified by its unique number (2926) and year (1956). Its focus on a budgetary adjustment for a specific ministry for a specific international agreement makes it a granular piece of administrative and financial legislation within Brazil's vast statutory corpus. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1956-10-21;2926) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2926&ano=1956&data=21/10/1956&ato=573ITTE90dNRVTbcc)