# Law No. 3509 of December 30, 1958

> Brazilian law

**Wikidata**: [Q105648535](https://www.wikidata.org/wiki/Q105648535)  
**Source**: https://4ort.xyz/entity/law-no-3509-of-december-30-1958

## Summary
Law No. 3509 of December 30, 1958, is a Brazilian federal statute enacted by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek. Its primary function is to grant a tax exemption, specifically waiving import and consumption taxes on materials imported by the chemical company Cia de Produtos Químicos Idrongal. This law serves as a specific legal instrument within the Brazilian federal system, published in Rio de Janeiro and remaining accessible as part of the nation's statutory record.

## Key Facts
- **Official Title:** Lei nº 3509, de 30 de dezembro de 1958 (Law No. 3509, of December 30, 1958).
- **Legal Classification:** Statute (a formal written document creating law).
- **Enactment Date:** December 30, 1958.
- **Country of Origin:** Brazil (Federative Republic of Brazil).
- **Approving Authority:** Presidency of the Federative Republic of Brazil.
- **Executive Signatory:** Juscelino Kubitschek (President at the time of promulgation).
- **Primary Beneficiary:** Cia de Produtos Químicos Idrongal (Idrongal Chemical Products Company).
- **Core Provision:** Exemption from Import Tax (*Imposto De Importação*) and Consumption Tax (*Imposto De Consumo*).
- **Place of Publication:** Rio de Janeiro, Brazil.
- **Language:** Brazilian Portuguese.
- **LexML Identifier:** urn:lex:br:federal:lei:1958-12-30;3509.
- **Legal Citation:** Lei nº 3509/1958.
- **Official Online Source:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3509.htm.
- **Jurisdiction:** Applies exclusively to the Federal Republic of Brazil.
- **Subject Matter:** Tax exemption and import regulations.

## FAQs
**What specific tax benefits does Law No. 3509 provide?**
The law grants a complete exemption from both import taxes and consumption taxes for materials brought into the country by the Cia de Produtos Químicos Idrongal. This financial relief was specifically targeted to support the operations of this particular chemical enterprise.

**Who was responsible for approving and promulgating this law?**
The statute was approved and promulgated by the Presidency of the Federative Republic of Brazil on December 30, 1958. At the time of this legislative act, the sitting President was Juscelino Kubitschek.

**Where can the official text of this law be accessed?**
The full text is available through the official Planalto government portal at the URL https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3509.htm. It is also indexed in the LexML Brazil system under the unique identifier urn:lex:br:federal:lei:1958-12-30;3509.

**Which company is the direct subject of this legislation?**
The law specifically names the Cia de Produtos Químicos Idrongal as the beneficiary of the tax exemptions. No other entities or general industries are mentioned as recipients of these specific fiscal privileges in this statute.

## Why It Matters
Law No. 3509 of December 1958 represents a targeted fiscal intervention by the Brazilian government to support industrial development during the Kubitschek administration. By exempting a specific chemical company from standard import and consumption duties, the state facilitated the acquisition of necessary materials, likely lowering production costs and encouraging domestic chemical manufacturing. This law illustrates the mechanism of specific legislative acts used to drive economic policy, demonstrating how the government can selectively alter tax burdens to achieve industrial goals. For legal researchers and historians, it serves as a concrete example of mid-20th-century Brazilian economic legislation and the specific administrative procedures used to grant tax relief to private entities.

## Notable For
- **Specific Beneficiary Designation:** Unlike general tax codes, this law explicitly names "Cia de Produtos Químicos Idrongal" as the sole recipient of the tax exemptions.
- **Dual Tax Exemption:** It simultaneously waives two distinct fiscal obligations: Import Tax (*Imposto De Importação*) and Consumption Tax (*Imposto De Consumo*).
- **Historical Context:** Enacted during the presidency of Juscelino Kubitschek, a period known for rapid industrialization and infrastructure development in Brazil.
- **Unique LexML Identifier:** It is permanently cataloged in the Brazilian legal database with the specific URN `urn:lex:br:federal:lei:1958-12-30;3509`.
- **Single-Subject Focus:** The legislation is narrowly scoped to a single corporate entity and specific tax types, distinguishing it from broader regulatory statutes.

## Body

### Legislative Identity and Classification
Law No. 3509 of December 30, 1958, is classified as a **statute**, defined as a formal written document that creates law. It falls under the broader category of Brazilian federal legislation and is an instance of a legal norm. The document serves as the official manifestation of statutory law enacted by the Brazilian government. In the context of legal taxonomy, it is a subclass of "written work," "document," and "rule." The law is written in **Brazilian Portuguese** and applies strictly to the jurisdiction of the **Federative Republic of Brazil**. It is cited legally as **Lei nº 3509/1958**.

### Enactment and Promulgation Details
The statute was formally approved and promulgated on **December 30, 1958**. The authority responsible for this legislative act was the **Presidency of the Federative Republic of Brazil**. The specific head of state who signed the law into effect was **Juscelino Kubitschek**, who served as President during this period. The determination method for the law's validity was **promulgation**. The place of publication for this federal act was **Rio de Janeiro**, which served as the capital of Brazil at the time of enactment. The law was published in the official government records and is accessible via the Planalto website, the official portal for Brazilian legislation.

### Subject Matter and Economic Provisions
The primary subject of Law No. 3509 is **tax exemption**. Specifically, the law addresses two distinct fiscal categories:
1.  **Import Tax (*Imposto De Importação*):** The law waives the standard duty levied on goods entering the country.
2.  **Consumption Tax (*Imposto De Consumo*):** The law exempts the beneficiary from taxes typically applied to the consumption of goods.

These exemptions are not general; they are exclusively granted to the **Cia de Produtos Químicos Idrongal** (Idrongal Chemical Products Company). The law functions as a legal instrument to reduce the financial burden on this specific entity regarding the importation of materials. The "law_digest" summary explicitly states that the law "ISENTA DO IMPOSTO DE IMPORTAÇÃO E DE CONSUMO MATERIAL IMPORTADO PELA CIA DE PRODUTOS QUIMICOS IDRONGAL" (Exempts from import and consumption tax materials imported by Cia de Produtos Químicos Idrongal).

### Digital Identification and Metadata
In the modern digital ecosystem of Brazilian law, this statute is assigned several unique identifiers to ensure precise retrieval and citation:
-   **LexML Brazil ID:** `urn:lex:br:federal:lei:1958-12-30;3509`. This Uniform Resource Name (URN) is the standard for identifying Brazilian legal documents in the LexML system.
-   **Wikidata Description:** The entity is described simply as "Brazilian law" in the Wikidata knowledge base.
-   **Official URL:** The text is hosted at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3509.htm`.
-   **Legal Citation:** The standard citation format is `Lei nº 3509/1958`.
-   **Main Subjects:** The law is tagged with the concepts of "Imposto De Consumo" (Consumption Tax), "Isenção" (Exemption), and "Imposto De Importação" (Import Tax).

### Historical and Administrative Context
This law was enacted during a significant era in Brazilian history, the late 1950s, under the administration of Juscelino Kubitschek. This period was characterized by ambitious industrialization plans, often summarized by the slogan "50 years in 5." The creation of a specific statute to exempt a chemical company from taxes aligns with the government's strategy to foster domestic industry and reduce reliance on foreign finished goods by supporting the import of raw materials. The law remains a part of the historical legal archive of Brazil, categorized under the years 1950–1969 in the Planalto digital repository. It stands as a specific example of how the Brazilian executive and legislative branches interacted to provide targeted economic incentives to private sector entities.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1958-12-30;3509)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3509&ano=1958&data=30/12/1958&ato=264UTWU90dRRVT0d8)
3. LexML Brasil