# Law No. 3519 of December 30, 1958

> Brazilian law

**Wikidata**: [Q105649365](https://www.wikidata.org/wiki/Q105649365)  
**Source**: https://4ort.xyz/entity/law-no-3519-of-december-30-1958

## Summary
Law No. 3519 of December 30, 1958 is a Brazilian statute that modifies the Consolidation of Stamp Tax Laws originally established by Decree 32,392 of March 9, 1953. Promulgated by President Juscelino Kubitschek, this federal law represents a formal legislative amendment to Brazil's tax code during the mid-20th century. The law is documented through a LexML URN identifier and remains accessible through official government channels as part of Brazil's public domain legal framework.

## Key Facts
- **Official Title:** Lei nº 3519, de 30 de dezembro de 1958
- **Legal Citation:** Lei nº 3519/1958
- **Publication Date:** December 30, 1958
- **Promulgating Authority:** Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek
- **Primary Purpose:** Modifies the Consolidation of Stamp Tax Laws (Consolidação das Leis do Imposto do Selo) enacted via Decree 32,392 of March 9, 1953
- **Legal Type:** Classified as a statute, which is a formal written document that creates law and serves as a manifestation of statutory law
- **Jurisdiction:** Applies exclusively to Brazil, a federal republic with a presidential system
- **Language:** Drafted in Brazilian Portuguese, the official language of Brazil
- **Place of Publication:** Rio de Janeiro (then the federal capital, as Brasília would only become capital on April 22, 1960)
- **LexML Identifier:** urn:lex:br:federal:lei:1958-12-30;3519
- **Digital Access:** Full text available at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3519.htm
- **Main Subject:** Categorized as a change ("Alteração") to existing legislation
- **Wikimedia Project:** Included in WikiProject Brazilian Laws for documentation and maintenance

## FAQs
**What specific tax law did Law No. 3519 of 1958 modify?**
The law modifies the Consolidation of Stamp Tax Laws, which had been consolidated under Decree 32,392 issued on March 9, 1953, making amendments to Brazil's stamp tax regulatory framework.

**Who signed Law No. 3519 into effect and when?**
President Juscelino Kubitschek promulgated the law on December 30, 1958, using his presidential authority under Brazil's federal system to enact this legislative change.

**Where can researchers access the original text of this law?**
The complete text is publicly available at the official URL https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3519.htm, maintained by the Brazilian federal government as part of its open-access legal documentation system.

**What type of legal instrument is Law No. 3519?**
It is a statute, which is formally defined as a written document that creates law, encompassing acts, executive orders, and by-laws, and serves as the concrete manifestation of statutory law within Brazil's legal system.

**Why is this law considered part of the public domain?**
As an official legislative enactment of the Brazilian government, Law No. 3519 falls under the "edict of government doctrine" that places statutes in the public domain in jurisdictions like the United States and France, ensuring unrestricted public access to governing laws.

**How is this law classified in library and knowledge systems?**
The law is indexed through its LexML URN identifier (urn:lex:br:federal:lei:1958-12-30;3519), participates in WikiProject Brazilian Laws, and represents an instance of the broader "statute" class that is cataloged under Dewey Decimal codes 342.057 and 348.02 in library systems worldwide.

## Why It Matters
Law No. 3519 of December 30, 1958 demonstrates the continuous evolution of Brazil's tax legislation during a pivotal period of national development under President Kubitschek's administration (1956-1961). As a statutory amendment to stamp tax consolidation, it illustrates the legislative refinement process where earlier decrees require modification to address changing administrative needs or policy objectives. The law's existence and preservation exemplify Brazil's commitment to maintaining transparent, accessible legal records through standardized identification systems like LexML and participation in structured knowledge projects. Its classification as a statute—a formal written document that creates law—reinforces its role as a foundational element of statutory law, providing the definitive text that courts, administrators, and citizens must reference. The law's public domain status ensures that all Brazilians have unrestricted access to the tax regulations governing their obligations, supporting the rule of law principle that laws must be publicly known to be enforceable. Furthermore, its promulgation in Rio de Janeiro captures a historical moment just before the capital's relocation to Brasília, preserving the administrative geography of mid-20th century Brazil. For researchers studying Brazilian fiscal policy, legislative history, or the Kubitschek era, this law serves as a primary source document showing how tax law was practically implemented and adjusted through the statutory process.

## Notable For
- **Specific Tax Modification:** Uniquely targets the Consolidation of Stamp Tax Laws from 1953, representing a precise legislative adjustment rather than a wholesale replacement
- **Kubitschek Era Legislation:** Enacted during the presidency of Juscelino Kubitschek, a period known for ambitious development projects including the construction of Brasília
- **Pre-Capital Transfer Publication:** Published in Rio de Janeiro mere months before the capital officially moved to Brasília on April 22, 1960
- **LexML Standardization:** Bears the structured identifier urn:lex:br:federal:lei:1958-12-30;3519, part of Brazil's official legal markup language system
- **WikiProject Inclusion:** Specifically tracked by WikiProject Brazilian Laws, indicating active curation within Wikimedia's legal documentation initiatives
- **Change Classification:** Explicitly categorized under main_subject "change" with stated_as "Alteração," clearly marking its function as amending legislation
- **Public Domain Accessibility:** As a Brazilian federal statute, it remains free from copyright restrictions, ensuring permanent public availability
- **Digital Preservation:** Maintained at a stable URL on the Planalto website within the 1950-1969 legislative archive, demonstrating long-term digital stewardship
- **Statutory Law Manifestation:** Embodies the concept of a statute as the concrete written expression of law, distinct from abstract legal principles
- **Single-Subject Focus:** Addresses stamp tax specifically, reflecting Brazil's practice of targeted legislative amendments rather than omnibus bills

## Body

### Legislative Purpose and Scope
Law No. 3519 of December 30, 1958 serves as a targeted statutory amendment to Brazil's fiscal code. The law's explicit purpose, as stated in its digest, is to "MODIFICA A CONSOLIDAÇÃO DAS LEIS DO IMPOSTO DO SELO, BAIXADA COM O DECRETO 32.392, DE 9 DE MARÇO DE 1953, E DA OUTRAS PROVIDENCIAS." This indicates that the legislation does not create an entirely new tax framework but rather modifies an existing consolidation of stamp tax laws that had been in place for over five years. The reference to "outras providencias" (other provisions) suggests the law may contain additional administrative or procedural changes beyond the primary stamp tax modifications, though the source material does not elaborate on these specifics. As a statute, this document functions as a formal written instrument that creates law, operating as a manifestation of statutory law within Brazil's legal system. The law is classified under main_subject "change" with the Portuguese designation "Alteração," explicitly signaling its amending nature rather than original lawmaking.

### Promulgation and Publication Details
The law received presidential promulgation on December 30, 1958, from the Presidency of the Federative Republic of Brazil. President Juscelino Kubitschek, who served from 1956 to 1961, personally authorized the enactment as indicated by the qualifier P1891 referencing his name. The determination_method specified as "promulgation" confirms this was not a decree or provisional measure but a law passed through standard legislative channels and formally enacted by the executive branch. Publication occurred in Rio de Janeiro, which remained Brazil's federal capital until April 22, 1960, when the government completed its transfer to the newly constructed Brasília. This geographical detail places the law within a specific administrative context of Brazil's capital transition period. The publication date of December 30 positions the law among the final legislative acts of 1958, potentially reflecting year-end fiscal adjustments or policy refinements before the new calendar year.

### Legal Classification and Jurisdictional Application
Law No. 3519 is formally classified as an instance of a statute, a legal concept defined as a formal written document that creates law and includes acts, executive orders, and by-laws. This classification places the law within a broader taxonomy where statutes serve as subclasses of written works, documents, and rules. The law applies exclusively to the jurisdiction of Brazil, a federal republic occupying 8,515,767 km² in South America and operating under a presidential system of government. Brazil's legal system, established under its 1988 Constitution (though this law predates that constitution), recognizes statutes as manifestations of statutory law composed of legal norms. The law's creation followed draft legislation processes and was caused by the act of legislation itself, resulting in binding statutory law throughout Brazil's 26 states and Federal District. The language of the law is Brazilian Portuguese, the official language of Brazil, which is spoken by over 213 million people and serves as the medium for all federal legislation.

### Documentation and Access Infrastructure
The law benefits from multiple identification and access systems that ensure its permanent availability. The LexML Brazil system assigns the unique identifier urn:lex:br:federal:lei:1958-12-30;3519, following a standardized URN schema for Brazilian legal documents. This identifier enables precise citation and retrieval across digital platforms. The law is publicly accessible at the stable URL https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3519.htm, hosted by the official website of the Presidency of Brazil. This digital preservation ensures the text remains available as part of the public domain, consistent with the principle that statutes are not copyrightable under doctrines such as the "edict of government doctrine" recognized in the United States and France. The legal citation format "Lei nº 3519/1958" provides a conventional shorthand for academic and legal referencing. Additionally, the law is tracked by WikiProject Brazilian Laws, a Wikimedia initiative focused on organizing and maintaining information about Brazilian legislation, which helps coordinate its representation across knowledge bases.

### Historical and Administrative Context
The enactment of Law No. 3519 occurred during Juscelino Kubitschek's presidency, a period characterized by the "50 years in 5" development campaign and massive infrastructure investment including the construction of Brasília. The law's modification of 1953 stamp tax consolidation reflects the ongoing administrative refinement required to support rapid economic growth and modernization. As a federal law, it would have been processed through Brazil's National Congress, which consists of the Federal Senate and Chamber of Deputies, though the source does not provide specific voting records or legislative history. The law's focus on stamp tax—a duty on legal documents—indicates its relevance to commercial transactions, property transfers, and official documentation during Brazil's industrialization push. The law's preservation in the 1950-1969 archive on the Planalto website places it among other mid-century legislation that shaped Brazil's contemporary legal framework. Its classification as a "statute" aligns with global legal ontologies where such documents are equivalent to schema.org/Legislation class and cataloged under Dewey Decimal codes 342.057 and 348.02 in library systems worldwide. The law's existence as a publicly available, copyright-free document reinforces Brazil's commitment to governmental transparency and the rule of law, ensuring that citizens can access the exact text of tax obligations imposed upon them.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1958-12-30;3519)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3519&ano=1958&data=30/12/1958&ato=b72QzZU90dRRVT3a6)
3. LexML Brasil