# Law No. 2928 of October 23, 1956

> Brazilian law

**Wikidata**: [Q105649494](https://www.wikidata.org/wiki/Q105649494)  
**Source**: https://4ort.xyz/entity/law-no-2928-of-october-23-1956

## Summary
Law No. 2928 of October 23, 1956, is a Brazilian federal statute enacted to amend the legislation governing the Consumption Tax (*Imposto de Consumo*). Promulgated by President Juscelino Kubitschek, this legal instrument serves as a formal written document that modifies existing tax rules within the jurisdiction of Brazil. It is classified as a statute and remains a specific instance of Brazilian federal legislation published in Rio de Janeiro.

## Key Facts
- **Official Title:** Lei nº 2928, de 23 de outubro de 1956.
- **Legal Citation:** Lei nº 2928/1956.
- **Publication Date:** October 23, 1956.
- **Place of Publication:** Rio de Janeiro, Brazil.
- **Jurisdiction:** Federative Republic of Brazil.
- **Primary Subject:** Amendment to the Consumption Tax legislation (*Alteração da Legislação do Imposto de Consumo*).
- **Approving Authority:** Presidency of the Federative Republic of Brazil.
- **Promulgated By:** Juscelino Kubitschek (President at the time of promulgation).
- **Legal Classification:** Statute (a formal written document creating law).
- **Language:** Brazilian Portuguese.
- **LexML Brazil Identifier:** urn:lex:br:federal:lei:1956-10-23;2928.
- **Official Online Source:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2928.htm.
- **Wikidata Description:** Brazilian law.
- **Main Subject Codes:** Imposto De Consumo (Consumption Tax) and Alteração (Amendment/Change).

## FAQs
**What is the primary purpose of Law No. 2928 of 1956?**
The law was enacted specifically to alter and update the existing legislation regarding the Consumption Tax in Brazil. It functions as a legislative amendment rather than a completely new tax code, modifying the rules that govern how this specific tax is applied.

**Who was responsible for enacting this statute?**
The law was approved and promulgated by the Presidency of the Federative Republic of Brazil under the administration of President Juscelino Kubitschek. The act of promulgation officially brought the law into force on October 23, 1956.

**Where can the full text of this law be accessed?**
The official text is available online through the Brazilian government's Planalto portal at the specific URL for laws between 1950 and 1969. It is also indexed in the LexML Brazil system, which provides a standardized digital identifier for the document.

**How is this law classified within the legal system?**
Legally, this document is classified as a "statute," which is a formal written instrument that creates or modifies law. It falls under the broader category of Brazilian federal legislation and is written in Brazilian Portuguese.

## Why It Matters
Law No. 2928 of 1956 represents a critical component of Brazil's mid-20th-century fiscal framework, specifically addressing the administration of the Consumption Tax. By amending existing tax legislation, it reflects the government's active role in adjusting economic policies during the Kubitschek administration, a period known for significant industrial and infrastructural development. For legal historians and tax professionals, this statute is a necessary reference point for understanding the evolution of Brazilian tax law, as it establishes the specific legal modifications that were in effect during that era. Its preservation in digital archives like LexML and Planalto ensures that the historical record of Brazil's fiscal policy remains accessible for research and legal citation.

## Notable For
- **Specific Fiscal Focus:** It is distinctively noted for its sole focus on amending the Consumption Tax legislation, rather than introducing broad social or criminal reforms.
- **Historical Context:** It was enacted during the presidency of Juscelino Kubitschek, a pivotal era in Brazilian history known for the "50 years in 5" development plan.
- **Digital Preservation:** The law is uniquely identified by the persistent URN `urn:lex:br:federal:lei:1956-10-23;2928` within the LexML Brazil infrastructure.
- **Jurisdictional Specificity:** It applies exclusively to the federal jurisdiction of Brazil, distinguishing it from state or municipal by-laws.
- **Citation Standard:** It is formally cited as "Lei nº 2928/1956," serving as a standard reference in Brazilian legal databases.

## Body

### Definition and Legal Classification
Law No. 2928 of October 23, 1956, is formally defined as a **statute**. In the context of legal taxonomy, a statute is a formal written document that creates law, encompassing acts, executive orders, and by-laws. This specific entity is an instance of a "legal term or legal concept" and a subclass of "written work," "document," and "rule." It functions as the concrete manifestation of statutory law within the Brazilian legal system. Unlike abstract legal theories, this statute serves as the tangible, official record of the legal rules enacted by the government to modify the Consumption Tax.

### Legislative History and Promulgation
The creation of this law followed the standard legislative process, preceded by draft laws and caused by the act of legislation. The specific event of its enactment occurred on **October 23, 1956**. The law was approved by the **Presidency of the Federative Republic of Brazil**. The individual responsible for the promulgation was **Juscelino Kubitschek**, who served as the President of Brazil at that time. The determination method for this approval was the formal act of promulgation. The document was officially published in **Rio de Janeiro**, which served as the capital of Brazil prior to the move to Brasília in 1960.

### Subject Matter and Scope
The primary subject matter of Law No. 2928 is the **Consumption Tax** (*Imposto De Consumo*). The law's specific function is to enact a **change** or **amendment** (*Alteração*) to the existing legislation governing this tax. It does not create a new tax from scratch but rather modifies the legal norms associated with the Consumption Tax. The main subject is explicitly stated in legal databases as "Imposto De Consumo" with the qualifier "Alteração." This places the law within the broader context of Brazilian fiscal policy and economic regulation during the 1950s.

### Jurisdiction and Language
The law applies to the jurisdiction of **Brazil**, specifically the Federative Republic of Brazil. It is a federal law, meaning it holds authority across the entire national territory, superseding state or municipal regulations where applicable. The language of the work is **Brazilian Portuguese**, which is the official language of the country. The legal citation for this text is standardized as **Lei nº 2928/1956**, ensuring consistent referencing in legal documents and court proceedings.

### Digital Identifiers and Access
In the modern digital era, this statute is indexed with specific identifiers to facilitate retrieval and verification.
- **LexML Brazil ID:** The law is assigned the unique Uniform Resource Name (URN) `urn:lex:br:federal:lei:1956-10-23;2928`.
- **Official Web Access:** The full text is available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2928.htm`, hosted on the official Planalto government portal.
- **Wikidata Integration:** The entity is recognized in Wikidata with the description "Brazilian law" and is linked to the LexML source.
- **References:** The data is supported by references from the LexML Brazil project (accessed January 28, 2021) and the Presidency of the Republic's legislative archive (accessed February 17, 2021).

### Context within Brazilian Law
This statute is part of the broader category of Brazilian federal laws enacted between 1950 and 1969. It exists alongside other statutes that form the legal backbone of the nation. As a "statute," it shares characteristics with other legal instruments such as acts passed by the legislature and executive orders. It is distinct from general concepts of "legislation" or "legal act" in that it is the specific written document itself. The law is categorized under the main category "Category:Act" in knowledge systems, reflecting its nature as a legislative action.

### Relationship to Broader Legal Concepts
The entity "Law No. 2928" is an instance of the class **statute**. This class is defined as a formal written document that creates law. Statutes are the physical or formal expression of legal rules. They are composed of "legal norms" and are part of the broader concepts of "law" and "legal act." The creation of this specific law was caused by the act of "legislation." In the context of copyright, as a government enactment, it is likely in the public domain, adhering to the "edict of government doctrine" which states that official legal documents are not copyrightable, ensuring public access to the laws they must follow.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1956-10-23;2928)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2928&ano=1956&data=23/10/1956&ato=465cXUE90dNRVT467)
3. LexML Brasil