# Law No. 3119 of March 31, 1957

> Brazilian law

**Wikidata**: [Q105649081](https://www.wikidata.org/wiki/Q105649081)  
**Source**: https://4ort.xyz/entity/law-no-3119-of-march-31-1957

## Summary
Law No. 3119 of March 31, 1957 is a Brazilian statute enacted during the presidency of Juscelino Kubitschek. This formal written document serves as a manifestation of statutory law, addressing specific financial and regulatory topics including tariffs, import taxes, tax exemptions, consumption taxes, electrical energy, and share capital within the Federal Government of Brazil.

## Key Facts
- **Official Title:** Lei nº 3119, de 31 de março de 1957.
- **Legal Citation:** Lei nº 3119/1957.
- **Date of Enactment and Publication:** March 31, 1957.
- **Approving Authority:** Presidency of the Federative Republic of Brazil.
- **Promulgation Method:** Promulgation by Juscelino Kubitschek.
- **Jurisdiction:** Brazil (Federative Republic of Brazil).
- **Place of Publication:** Rio de Janeiro.
- **Language:** Brazilian Portuguese.
- **Classification:** Instance of a statute (a formal written document that creates law).
- **LexML ID:** urn:lex:br:federal:lei:1957-03-31;3119.
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3119.htm.
- **Main Subjects:** Tariff (Taxa Aduaneira), Creation (Criação), Federal Government of Brazil (União Federal), Import tax (Imposto De Importação), Tax exemption (Isenção), Consumption tax (Imposto De Consumo), Electrical energy (Energia Eletrica), Share capital (Capital Social), Goal (Objetivo).
- **WikiProject Coverage:** Listed on the focus list of WikiProject Brazilian Laws.
- **Copyright Status:** Public domain (as an official edict of government).

## FAQs
**What type of legal document is Law No. 3119?**
It is a statute, which is defined as a formal written document that creates law. It is classified as a subclass of a written work, document, and rule, serving as the concrete manifestation of statutory law.

**Who authorized and enacted this law?**
The law was approved by the Presidency of the Federative Republic of Brazil. It was promulgated by President Juscelino Kubitschek on March 31, 1957.

**What specific topics does Law No. 3119 cover?**
The legislation addresses a range of financial and regulatory matters, including tariffs, import taxes, tax exemptions, consumption taxes, electrical energy, and share capital related to the Federal Government.

**Where and when was this law published?**
It was published on March 31, 1957, in Rio de Janeiro. At the time of publication, Rio de Janeiro was the capital of Brazil, prior to the transition to Brasília.

**Is the text of this law copyrighted?**
No, as a statute and official legal document, it is in the public domain. The "edict of government doctrine" establishes that such legislative enactments are not subject to copyright restrictions.

## Why It Matters
Law No. 3119 matters as a specific instrument of Brazilian fiscal and economic policy during the mid-20th century. By regulating tariffs, import taxes, and consumption taxes, the law played a direct role in shaping the trade environment and revenue generation for the Federal Government. Its provisions regarding electrical energy and share capital suggest a focus on infrastructure development and investment structures during a period of significant national growth under President Kubitschek. As a statute, it represents the tangible, written evidence of legal rules, ensuring that government mandates regarding these financial areas were documented, accessible, and enforceable. Its status as a public domain document also guarantees that the historical record of these regulations remains freely accessible to the public.

## Notable For
- **Presidential Context:** Enacted during the administration of Juscelino Kubitschek, a key figure in Brazilian history.
- **Diverse Financial Scope:** Notable for covering a wide array of economic subjects in a single legislative act, ranging from tariffs and import taxes to electrical energy and share capital.
- **Historical Geography:** Published in Rio de Janeiro, serving as a legal artifact from the era when the city was the federal capital.
- **Standardized Identification:** Utilizes the LexML standard for legal identification (urn:lex:br:federal:lei:1957-03-31;3119), facilitating its integration into modern legal databases.
- **WikiProject Recognition:** Included in the scope of WikiProject Brazilian Laws, highlighting its importance in the documentation of national legislation.

## Body

### Legal Classification and Nature
Law No. 3119 of March 31, 1957 is classified as a **statute**. In legal terminology, a statute is a formal written document that creates law, encompassing acts, executive orders, and by-laws. This document serves as the manifestation of statutory law, functioning as the official record of legal rules enacted by the government. As a subclass of "written work" and "document," it is composed of legal norms and is distinct from abstract legal concepts. Like other statutes of its kind, it follows the drafting of laws and is caused by the act of legislation. Due to its nature as an official government edict, the document is in the public domain, particularly under the edict of government doctrine applicable in Brazil and similar jurisdictions, ensuring unrestrained public access to the legal text.

### Enactment and Authority
The law was enacted on **March 31, 1957**. The authority responsible for its approval was the **Presidency of the Federative Republic of Brazil**. Specifically, the determination method used was **promulgation**, executed by President **Juscelino Kubitschek**. This places the law within the political context of Kubitschek's presidency, which spanned from 1956 to 1961, a period marked by developmentalist policies and industrialization in Brazil. The enactment process formalized the document, transforming it from a draft law into a binding legal rule applicable within the nation.

### Subject Matter and Scope
The primary subjects of Law No. 3119 are centered on economic regulation and federal finance. The law addresses:
- **Tariffs (Taxa Aduaneira):** Regulating duties on imported and exported goods.
- **Import Tax (Imposto De Importação):** Establishing levies on goods brought into the country.
- **Tax Exemption (Isenção):** Providing relief from certain tax obligations.
- **Consumption Tax (Imposto De Consumo):** Taxing the consumption of goods.
- **Electrical Energy (Energia Eletrica):** Addressing regulations or provisions related to the power sector.
- **Share Capital (Capital Social):** Pertaining to the capital stock of entities, likely relevant to state-owned or regulated enterprises.
- **Creation (Criação) and Goal (Objetivo):** Indicating the law's role in establishing new entities or defining specific administrative objectives.
- **Federal Government of Brazil (União Federal):** Signifying that the law applies specifically to the federal administration's assets and operations.

### Publication and Jurisdiction
The law was published in **Rio de Janeiro** on March 31, 1957. This geographical detail is historically significant, as Brasília was not inaugurated as the capital until April 21, 1960. The document applies to the jurisdiction of **Brazil** (Federative Republic of Brazil). The language of the work is **Brazilian Portuguese**, the official language of the country. The text is available at the official URL `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3119.htm` and is identified by the LexML URN `urn:lex:br:federal:lei:1957-03-31;3119`.

### Contextual Background
Brazil, the country of origin for this statute, is the largest nation in South America and a federal republic. During the time of this law's enactment, Brazil was operating under the 1946 Constitution (prior to the 1967 and 1988 constitutions). The country's legal system is civil law-based, where statutes serve as the primary source of law. The enactment of laws concerning tariffs and energy in 1957 aligns with Brazil's broader historical efforts to manage its economy and infrastructure. The law is part of the extensive corpus of Brazilian legislation tracked by WikiProject Brazilian Laws, reflecting its role in the comprehensive legal framework governing the nation's federal structure.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-03-31;3119)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3119&ano=1957&data=31/03/1957&ato=277MTSq5UMNRVTc73)