# Law No. 3520 of December 30, 1958

> Brazilian law

**Wikidata**: [Q105649376](https://www.wikidata.org/wiki/Q105649376)  
**Source**: https://4ort.xyz/entity/law-no-3520-of-december-30-1958

## Summary

Law No. 3520 of December 30, 1958 (Lei nº 3520, de 30 de dezembro de 1958) is a Brazilian federal statute that amends consumption tax legislation and makes other provisions. Enacted during the presidency of Juscelino Kubitschek, this law represents a formal legislative act within Brazil's statutory framework, specifically addressing changes to the "Imposto de Consumo" (Consumption Tax) system. The law was promulgated on December 30, 1958, in Rio de Janeiro, and remains accessible through the official government portal.

## Key Facts

- **Official Title:** Lei nº 3520, de 30 de dezembro de 1958
- **Legal Citation:** Lei nº 3520/1958
- **Country:** Brazil
- **Publication Date:** December 30, 1958
- **Place of Publication:** Rio de Janeiro
- **Language:** Brazilian Portuguese
- **Approved By:** Presidency of the Federative Republic of Brazil
- **President:** Juscelino Kubitschek (promulgation on December 30, 1958)
- **Instance Of:** Statute (formal written document that creates law)
- **Main Subjects:** Imposto de Consumo (Consumption Tax), Alteração (Change), Legislação (Legislation)
- **Applies To Jurisdiction:** Brazil
- **LEXML Brazil ID:** urn:lex:br:federal:lei:1958-12-30;3520
- **Official Source URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3520.htm
- **Wikidata Description:** Brazilian law

## FAQs

**What is Law No. 3520 of December 30, 1958?**

Law No. 3520 of December 30, 1958 is a Brazilian federal statute that modifies the legislation regarding the Consumption Tax (Imposto de Consumo) and includes other provisions. It was enacted as part of Brazil's statutory legal framework during the Kubitschek administration.

**Who signed Law No. 3520 of December 30, 1958?**

The law was promulgated by President Juscelino Kubitschek on December 30, 1958. As the head of state and government, the President holds the authority to promulgate federal laws passed by the National Congress.

**What is the subject matter of Law No. 3520/1958?**

The law's primary subject is the "Imposto de Consumo" (Consumption Tax), which was a significant component of Brazil's tax system. The law represents an amendment (alteração) to existing consumption tax legislation, reflecting changes in Brazilian tax policy during the late 1950s.

**Where can Law No. 3520/1958 be accessed?**

The full text of the law is available on the official Brazilian government portal at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3520.htm. This website hosts the legislative collection of civil laws from 1950-1969.

**What type of legal document is Law No. 3520/1958?**

Law No. 3520 is classified as a statute—a formal written document that creates law. In the Brazilian legal system, statutes are the primary form of written law enacted by the legislative branch and promulgated by the executive branch. This law falls within the category of federal legislation applicable throughout Brazil.

## Why It Matters

Law No. 3520 of December 30, 1958 matters for several interconnected reasons within the context of Brazilian legal and fiscal history. First, it represents a concrete example of statutory lawmaking during one of Brazil's most significant developmental periods—the Kubitschek administration, which pursued ambitious industrialization and modernization goals under the "50 Years in 5" development plan.

The law's focus on the Consumption Tax (Imposto de Consumo) reflects the evolution of Brazil's tax structure during the late 1950s. Consumption taxes were a crucial source of government revenue as Brazil transitioned from an agrarian economy toward industrialization. Modifications to this tax system had direct implications for government financing, economic planning, and the cost of goods and services for Brazilian citizens.

As a statute, Law No. 3520 exemplifies how Brazilian law is formally created, recorded, and preserved. The law demonstrates the interplay between the legislative process (creating the legal framework) and executive authority (promulgating and enforcing it). The preservation of this law in official government archives and its continued accessibility through digital portals illustrates Brazil's commitment to maintaining legal transparency and public access to statutory law.

Furthermore, this law contributes to the broader corpus of Brazilian legislation that shaped the country's fiscal and regulatory environment during a critical period of national development. Understanding such laws provides insight into the legal mechanisms that enabled Brazil's economic transformation in the mid-20th century.

## Notable For

- **Historical Significance:** Represents Brazilian federal legislation from the Kubitschek presidential era (1956-1961), a period marked by intense economic development and modernization efforts.
- **Tax Policy Role:** Addresses the "Imposto de Consumption" (Consumption Tax), a fundamental component of Brazil's tax structure that affected government revenue and economic policy.
- **Legal Classification:** Classified as a statute—a formal written document that creates law—making it part of the foundational legal framework of Brazil.
- **Digital Preservation:** Remains accessible through official government digital archives (Planalto.gov.br), demonstrating Brazil's commitment to open access to statutory law.
- **LEXML Indexing:** Catalogued in LEXML, Brazil's official legislative metadata system, ensuring proper documentation and retrieval within the national legal information infrastructure.

## Body

### Legislative Context and Enactment

Law No. 3520 of December 30, 1958 was enacted during the administration of President Juscelino Kubitschek, who served as President of Brazil from 1956 to 1961. Kubitschek's presidency was characterized by ambitious economic development goals, including rapid industrialization, infrastructure development, and the construction of Brasília. The law was promulgated on December 30, 1958, in Rio de Janeiro, which served as Brazil's capital at that time before the official transfer to Brasília in 1960.

The formal enactment process followed standard Brazilian legislative procedures: the law was passed by the National Congress (Congresso Nacional) and subsequently promulgated by the President, who serves as both head of state and head of government in Brazil's presidential system. The law's approval by the Presidency of the Federative Republic of Brazil represents the executive branch's role in transforming legislative proposals into binding statutory law.

### Subject Matter: Consumption Tax Legislation

The primary focus of Law No. 3520/1958 is the modification of legislation related to the "Imposto de Consumo," commonly translated as the Consumption Tax. This tax represented a significant category within Brazil's tax system, imposing levies on goods and services consumed within the country. The law's digest explicitly states "ALTERA A LEGISLAÇÃO DO IMPOSTO DE CONSUMO E DA OUTRAS PROVIDENCIAS" (Changes the consumption tax legislation and other provisions), indicating that the statute amended existing legal provisions rather than creating an entirely new tax framework.

The consumption tax in Brazil during this period served as an important source of federal revenue, funding government operations and development projects. Modifications to such tax legislation had immediate economic implications, affecting prices of goods, business operations, and household budgets. The law's classification under "Alteração" (Change) in the LEXML system confirms its nature as an amendment to existing statutory provisions.

### Legal Classification and Structure

Law No. 3520 is classified as a "statute" within the broader category of legal instruments. A statute, as defined in legal knowledge systems, is a formal written document that creates law, encompassing acts passed by legislatures, executive orders, and by-laws. In the Brazilian legal context, federal statutes (leis) are primary sources of law, ranking below the Constitution but above other regulatory instruments.

The law's instance as a statute places it within the formal legal hierarchy of Brazil. Statutes are distinguished from other legal forms such as decrees (decretos), which implement existing legislation, and regulations (regulamentos), which provide administrative guidance. The formal classification as a statute also implies that the law carries binding legal authority, enforceable throughout the national territory.

### Jurisdiction and Applicability

Law No. 3520 applies to the jurisdiction of Brazil, meaning it constitutes binding federal law throughout the entire Brazilian territory. As a federal statute, it supersedes conflicting state or municipal legislation in areas within federal competence. The law's applicability to all of Brazil reflects the constitutional distribution of taxing authority, which reserves significant taxation powers to the federal government.

The law's jurisdiction encompasses the entire national territory, including all 26 Brazilian states and the Federal District. This nationwide applicability distinguishes federal statutes from state laws, which are limited to the territory of the enacting state, and municipal laws, which apply only within the boundaries of the specific municipality.

### Documentation and Preservation

Law No. 3520 is documented in multiple official Brazilian legal information systems. The LEXML system, Brazil's official legislative metadata infrastructure, assigns the identifier "urn:lex:br:federal:lei:1958-12-30;3520" to this statute, enabling precise retrieval and cross-referencing within legal databases. This unique identifier facilitates access for legal professionals, researchers, and citizens seeking to consult the original text.

The law is preserved in the official digital archive of the Presidency of the Republic (Presidência da República), accessible through the website https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3520.htm. This portal hosts the collection of civil laws from 1950-1969, providing public access to Brazil's legislative heritage. The digital preservation ensures that citizens, legal practitioners, scholars, and government officials can access the authentic text of the law.

### Relationship to Broader Legal Concepts

Law No. 3520 exists within a network of related legal concepts and classifications. It is connected to the general concept of "statute" (estatuto or lei), which represents the formal written expression of legal rules enacted by governmental authority. The law also relates to broader categories including "legislation" (legislação), representing the total body of enacted laws, and "legal norm" (norma jurídica), the binding rule of conduct established by legal authority.

The law's subject matter—consumption taxation—connects it to the broader field of Brazilian fiscal law (direito tributário), which governs the assessment, collection, and administration of taxes. Understanding Law No. 3520 within this context requires recognition of its place within Brazil's comprehensive legal framework governing public revenue and economic regulation.

### Language and Official Text

The official text of Law No. 3520 is written in Brazilian Portuguese, reflecting the linguistic identity of Brazil's legal system. The use of Portuguese as the official language for all federal legislation ensures accessibility for Brazilian citizens and legal professionals. The law's title, "Lei nº 3520, de 30 de dezembro de 1958," follows the standard Brazilian convention for citing federal statutes, combining the sequential number, date, and year of enactment.

The legal citation "Lei nº 3520/1958" provides a concise reference format commonly used in legal documents, court filings, and academic writings. This standardized citation method enables precise identification and referencing of the statute within the broader body of Brazilian law.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1958-12-30;3520)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3520&ano=1958&data=30/12/1958&ato=733c3aU90dRRVT0a5)
3. LexML Brasil