# Law No. 3341 of December 14, 1957

> Brazilian law

**Wikidata**: [Q105649216](https://www.wikidata.org/wiki/Q105649216)  
**Source**: https://4ort.xyz/entity/law-no-3341-of-december-14-1957

## Summary
Law No. 3341 of December 14, 1957 is a Brazilian federal statute enacted during the presidency of Juscelino Kubitschek. It primarily addresses tax and tariff regulations, specifically focusing on customs tariffs, import taxes, consumption taxes, and tax exemptions for religious organizations, municipalities, and the state of Minas Gerais.

## Key Facts
- **Full Title:** Lei nº 3341, de 14 de dezembro de 1957 (Law No. 3341 of December 14, 1957)
- **Type of Legal Instrument:** Statute (formal written document that creates law)
- **Country:** Brazil
- **Date Enacted:** December 14, 1957
- **Approved By:** Presidency of the Federative Republic of Brazil
- **Promulgated By:** President Juscelino Kubitschek
- **Place of Publication:** Rio de Janeiro
- **Jurisdiction:** Brazil
- **Language:** Brazilian Portuguese
- **Legal Citation:** Lei nº 3341/1957
- **Lexml Brazil ID:** urn:lex:br:federal:lei:1957-12-14;3341
- **Primary Subjects:** Tariff (Taxa Aduaneira), Import Tax (Imposto De Importação), Religious Organization (Instituição Religiosa), Consumption Tax (Imposto De Consumo), Tax Exemption (Isenção), Minas Gerais (Estado De Minas Gerais), Municipality (Municipio)
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3341.htm
- **Wikimedia Project List:** WikiProject Brazilian Laws

## FAQs
**What is Law No. 3341 of December 14, 1957?**
Law No. 3341 is a Brazilian federal statute enacted on December 14, 1957, that establishes regulations concerning tariffs, import taxes, consumption taxes, and tax exemptions. It was promulgated by President Juscelino Kubitschek.

**What topics does this law cover?**
The law addresses multiple tax-related subjects including customs tariffs (Taxa Aduaneira), import taxes (Imposto De Importação), consumption taxes (Imposto De Consumo), and tax exemptions (Isenção). It also specifically references religious organizations (Instituição Religiosa), the state of Minas Gerais, and municipalities.

**Who approved and signed this law?**
The law was approved by the Presidency of the Federative Republic of Brazil and was promulgated by President Juscelino Kubitschek on December 14, 1957.

**Where can the full text of the law be found?**
The full text is available at the official Brazilian government portal (Planalto) at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3341.htm. It is also indexed under the Lexml Brazil ID: urn:lex:br:federal:lei:1957-12-14;3341.

## Why It Matters
Law No. 3341 of December 14, 1957 represents a significant piece of Brazilian legislative history from the mid-20th century. Enacted during the administration of President Juscelino Kubitschek—a period known for rapid industrialization and economic development called "50 years in 5"—this statute reflects the government's approach to fiscal policy and tax regulation during a transformative era in Brazil's economic history.

The law's focus on customs tariffs, import taxes, and consumption taxes indicates its role in shaping Brazil's trade and economic policies during a period when the country was actively pursuing import substitution industrialization. By establishing clear frameworks for taxation and exemptions, particularly for religious organizations and specific geographic entities like Minas Gerais and various municipalities, the law provided structured guidelines for fiscal governance.

As a formal statute, this law exemplifies the institutional mechanisms through which Brazilian federal authority is exercised. It demonstrates the intersection of religious, municipal, and state interests within federal tax policy, highlighting the complex federal structure of Brazil where multiple levels of government and civil society organizations interact with national economic planning.

The law's continued availability through official government channels and its inclusion in WikiProject Brazilian Laws underscores its enduring relevance as a historical legal document that researchers, legal professionals, and historians can reference when studying Brazil's legislative evolution, tax policy development, and the Kubitschek era's economic programs.

## Notable For
- **Kubitschek Era Legislation:** Enacted during the presidency of Juscelino Kubitschek (1956-1961), a pivotal period in Brazilian history marked by ambitious development projects including the construction of Brasília
- **Multi-Subject Tax Framework:** Addresses multiple taxation categories simultaneously—tariffs, import taxes, and consumption taxes—within a single legislative instrument
- **Religious Organization Provisions:** Specifically includes provisions for religious organizations (Instituição Religiosa), reflecting Brazil's approach to church-state fiscal relations
- **Geographic Specificity:** Contains explicit references to the state of Minas Gerais and municipalities, demonstrating the law's targeted geographic application
- **Historical Legal Documentation:** Represents mid-20th century Brazilian legislative drafting and publication practices, with original publication in Rio de Janeiro (then the capital before Brasília)
- **Digital Preservation:** Available through modern digital government portals (Planalto and Lexml), ensuring continued accessibility for contemporary research

## Body

### Classification and Legal Type
Law No. 3341 of December 14, 1957 is classified as a **statute**—a formal written document that creates law. In legal taxonomy, a statute functions as a concrete manifestation of statutory law and is classified as a subclass of "written work," "document," and "rule." Unlike abstract legal concepts, a statute represents the physical or formal expression of legal rules enacted by government authority.

As a statute, this law shares characteristics with other legislative instruments including acts, executive orders, and by-laws. It is composed of legal norms and exists as part of the broader framework of law and legal acts. The creation of such statutes typically follows the drafting of legislation and results from the formal legislative process.

### Enactment and Promulgation
The law was officially approved by the **Presidency of the Federative Republic of Brazil** and was **promulgated by President Juscelino Kubitschek** on December 14, 1957. The promulgation date aligns with the publication date, indicating that the law took effect immediately upon presidential assent.

The publication occurred in **Rio de Janeiro**, which served as Brazil's capital city at the time. This is historically significant as Brazil would not transition its capital to Brasília until April 21, 1960—approximately two and a half years after this law's enactment. The Rio de Janeiro publication places this law firmly within the pre-Brasília era of Brazilian governance.

### Primary Subjects and Scope
The law addresses seven distinct subject areas, as documented in official records:

1. **Tariff (Taxa Aduaneira):** Customs tariffs governing import and export duties
2. **Import Tax (Imposto De Importação):** Specific taxation on imported goods
3. **Religious Organization (Instituição Religiosa):** Provisions related to religious entities and their tax status
4. **Consumption Tax (Imposto De Consumo):** Taxation on consumption of goods and services
5. **Tax Exemption (Isenção):** Framework for tax exemptions and their application
6. **Minas Gerais (Estado De Minas Gerais):** Specific provisions applicable to the state of Minas Gerais
7. **Municipality (Municipio):** Provisions related to municipal-level governance and taxation

This multi-subject approach indicates that the law functioned as a comprehensive fiscal measure addressing various aspects of Brazil's taxation system rather than focusing on a single narrow issue.

### Jurisdiction and Language
The law **applies to the jurisdiction of Brazil** as a federal statute. It was drafted and published in **Brazilian Portuguese**, the official language of Brazil. As federal legislation, it would have applied throughout all Brazilian states and territories, though specific provisions related to Minas Gerais and municipalities suggest targeted applications within certain geographic or administrative contexts.

### Official Identifiers and References
The law is cataloged under multiple official identification systems:

- **Legal Citation:** Lei nº 3341/1957
- **Lexml Brazil ID:** urn:lex:br:federal:lei:1957-12-14;3341 (providing a standardized Uniform Resource Name for digital identification)
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3341.htm (hosted by the Brazilian Presidency's official portal)
- **Wikidata Description:** "Brazilian law"
- **Wikimedia Project:** Listed on WikiProject Brazilian Laws, indicating its recognition within collaborative knowledge organization efforts

The Lexml (Legislative XML) identifier is particularly significant as it represents Brazil's efforts to create machine-readable, interoperable legal documents that can be easily referenced and accessed digitally.

### Historical Context
The law was enacted during **President Juscelino Kubitschek's administration** (1956-1961), a period characterized by the "Plano de Metas" (Target Plan) for economic development, aggressive industrialization policies, infrastructure development including highway construction, the building of Brasília as the new federal capital, and significant foreign investment attraction.

The focus on tariffs, import taxes, and consumption taxes reflects the economic priorities of this era, particularly the policy of import substitution industrialization (ISI) that sought to develop domestic industry by controlling imports through tariff mechanisms. The specific mention of tax exemptions suggests the law may have included provisions to stimulate certain sectors or support particular organizations during this growth-focused period.

### Geographic Specificity
The explicit inclusion of **Minas Gerais** (Estado De Minas Gerais) and **municipalities** as subjects indicates that the law contained provisions specifically affecting this major Brazilian state and its local government structures. Minas Gerais is Brazil's second-most populous state and has historically been significant in Brazilian politics and economy. The law's attention to both state-level and municipal-level entities demonstrates the federal nature of Brazilian tax policy, where federal legislation often interacts with subnational governance structures.

### Religious Organization Provisions
The inclusion of **religious organizations** (Instituição Religiosa) as a main subject reflects Brazil's complex relationship between church and state. Despite being a secular state, Brazil has historically provided various forms of recognition and support to religious institutions. The law's treatment of religious organizations within a tax framework may relate to exemptions, special treatment, or regulatory provisions governing how religious entities interact with the tax system.

### Access and Availability
The law remains accessible through official Brazilian government channels. The Planalto Portal (the Presidency's official website) hosts the full text at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3341.htm. The Lexml System indexes the law in Brazil's legislative metadata system with the URN identifier. The Presidency Legislative Archive references the law in the presidency's legislative database (legislacao.presidencia.gov.br).

This accessibility ensures that researchers, legal professionals, and citizens can access the original text of the legislation, supporting transparency and historical research into Brazil's legislative development.

### Related Legal Concepts
As a statute, Law No. 3341 exists within a broader legal framework. Statutes like this one are preceded by draft laws in the legislative process, caused by legislation or legal acts, composed of legal norms, part of the broader concept of law itself, and distinct from but related to executive orders and by-laws. Understanding this law requires recognizing its place within Brazil's federal legislative system, where statutes represent the formal written manifestation of statutory law enacted through congressional processes and presidential approval.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-12-14;3341)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3341&ano=1957&data=14/12/1957&ato=c01AzYE1kMNRVTf13)