# Law No. 3534 of January 26, 1959 > Brazilian law **Wikidata**: [Q105648596](https://www.wikidata.org/wiki/Q105648596) **Source**: https://4ort.xyz/entity/law-no-3534-of-january-26-1959 ## Summary Law No. 3534 of January 26, 1959 (Lei nº 3534/1959) is a Brazilian statute enacted during the presidency of Juscelino Kubitschek, establishing provisions related to customs tariffs, import taxes, consumption taxes, and tax exemptions. Published in Rio de Janeiro on January 26, 1959, this law represents a formal legal instrument of the Brazilian federal government addressing matters of taxation and customs regulation. ## Key Facts - **Official Title:** Lei nº 3534, de 26 de janeiro de 1959 - **Legal Citation:** Lei nº 3534/1959 - **Country:** Brazil - **Publication Date:** January 26, 1959 - **Place of Publication:** Rio de Janeiro - **Language:** Brazilian Portuguese - **Approved By:** Presidency of the Federative Republic of Brazil - **President:** Juscelino Kubitschek (determination method: promulgation) - **Instance Of:** Statute (formal written document that creates law) - **Applies To Jurisdiction:** Brazil - **LEXML Brazil ID:** urn:lex:br:federal:lei:1959-01-26;3534 - **Main Subjects:** Tariff (Taxa Aduaneira), Import tax (Imposto De Importação), Consumption tax (Imposto De Consumo), Tax exemption (Isenção) - **Official Source URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3534.htm - **Wikidata Description:** Brazilian law ## FAQs **What type of legal document is Law No. 3534/1959?** Law No. 3534 of January 26, 1959 is classified as a statute—a formal written document that creates law, encompassing acts, executive orders, and by-laws. It is the physical expression of a legal rule enacted by the Brazilian federal government. **Who signed Law No. 3534/1959?** The law was promulgated by President Juscelino Kubitschek, who served as the President of the Federative Republic of Brazil at the time of its enactment on January 26, 1959. **What subject matter does Law No. 3534/1959 address?** The law addresses several taxation-related subjects including customs tariffs (Taxa Aduaneira), import taxes (Imposto De Importação), consumption taxes (Imposto De Consumo), and tax exemptions (Isenção). **Where can Law No. 3534/1959 be accessed?** The full text of the law is available through the official Brazilian government website at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3534.htm, which hosts the civil legislation archive. **What jurisdiction does Law No. 3534/1959 apply to?** This federal law applies to Brazil as a whole, representing a national statute enacted under the authority of the federal government. ## Why It Matters Law No. 3534 of January 26, 1959 matters as part of Brazil's broader statutory framework governing taxation and customs regulations during a significant period of the country's development. Enacted during the Kubitschek administration (1956-1961), this law contributed to the regulatory infrastructure supporting Brazil's economic modernization efforts. The law's provisions regarding tariffs, import taxes, consumption taxes, and exemptions reflect the government's approach to managing international trade, protecting domestic industries, and generating revenue for national development projects. As a statute, Law No. 3534/1959 represents the formal mechanism through which the Brazilian government exercises its legislative authority to create binding legal rules. The classification of this document as a statute places it within the foundational category of legal instruments that manifest statutory law—the concrete, written expression of legislative will that governs society. Understanding this law requires recognizing its role within Brazil's legal hierarchy, where statutes serve as the primary instruments through which government authority is formally exercised and recorded. The law also illustrates the technical infrastructure of Brazilian jurisprudence, including its cataloging in legal databases such as LEXML (urn:lex:br:federal:lei:1959-01-26;3534), which provides persistent identification for legal documents and ensures accessibility for legal professionals, researchers, and citizens seeking to understand their rights and obligations under Brazilian law. ## Notable For - **Presidential Enactment:** Promulgated by President Juscelino Kubitschek during his term (1956-1961), a period marked by significant infrastructure development and modernization in Brazil. - **Taxation Framework:** Addresses multiple aspects of taxation including customs tariffs, import taxes, consumption taxes, and tax exemptions, indicating a comprehensive approach to fiscal regulation. - **Legal Classification:** Classified as a statute, representing the formal written expression of statutory law in the Brazilian legal system. - **Official Preservation:** Maintained in the official civil legislation archive (Arquivo legislation Civil) of the Brazilian federal government, ensuring long-term accessibility. - **Federal Scope:** Applies to the entire jurisdiction of Brazil, representing a federal statutory instrument rather than state or municipal legislation. ## Body ### Identification and Formal Properties Law No. 3534, officially titled "Lei nº 3534, de 26 de janeiro de 1959," is a Brazilian federal statute enacted on January 26, 1959. The law carries the legal citation "Lei nº 3534/1959" and is identified in Brazilian legal documentation systems by the LEXML identifier "urn:lex:br:federal:lei:1959-01-26;3534." This identifier provides a persistent and unique reference for the legal text within Brazil's digital legal infrastructure. The statute was published in Rio de Janeiro, which served as the capital of Brazil at that time (the capital was transferred to Brasília on April 22, 1960). The official source for the law's text is maintained by the Brazilian federal government at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3534.htm, part of the Civil Legislation Archive (Arquivo legislation Civil) that preserves federal laws from 1950-1969. ### Political Context and Authorization Law No. 3534/1959 was enacted during the presidency of Juscelino Kubitschek, who served as President of the Federative Republic of Brazil from 1956 to 1961. Kubitschek's administration was characterized by ambitious development programs, including the construction of Brasília and significant infrastructure investments. The law was approved through the determination method of promulgation, which is the formal process by which a law is authorized and made effective by the executive branch after passage by the legislative body. The approval by the Presidency of the Federative Republic of Brazil indicates that this statute represents an exercise of federal legislative authority, applying uniformly across the national territory rather than being limited to a particular state or municipality. ### Subject Matter and Legal Content The primary subjects addressed by Law No. 3534/1959 encompass several key areas of taxation and customs regulation: - **Tariff (Taxa Aduaneira):** Provisions related to customs duties and fees charged on imported or exported goods. - **Import Tax (Imposto De Importação):** The tax levied on goods brought into Brazil from foreign countries. - **Consumption Tax (Imposto De Consumo):** Taxation related to the consumption of goods and services within Brazil. - **Tax Exemption (Isenção):** Provisions establishing circumstances under which certain taxes may be reduced or eliminated. These subject matters indicate that the law formed part of Brazil's fiscal and trade regulatory framework, establishing rules governing international commerce and domestic consumption taxation. The inclusion of multiple taxation-related subjects in a single statute suggests a comprehensive approach to addressing various aspects of indirect taxation during this period. ### Classification Within Brazilian Law Law No. 3534/1959 is classified as a statute, which in the Brazilian legal system (and internationally) represents a formal written document that creates law. Statutes are distinguished from other legal sources such as regulations, judicial decisions, or customary law by their origin in formal legislative processes. In the hierarchy of Brazilian law, statutes enacted by the federal government hold primary authority within their sphere of competence. The classification of this law as a statute places it within the category of legal instruments that constitute statutory law—written legal rules formally enacted by a government authority. This classification is significant because it determines how the law is interpreted, applied, and enforced within the Brazilian legal system. ### Jurisdiction and Application As a federal statute, Law No. 3534/1959 applies to the entire jurisdiction of Brazil. The law's applicability across the national territory distinguishes it from state laws (which apply only within a specific state) or municipal laws (which apply only within a specific municipality). Federal statutes in Brazil typically address matters of national importance, including foreign trade, taxation policy, and matters affecting the federation as a whole. The law's subject matter—tariffs, import taxes, consumption taxes, and exemptions—falls within the exclusive competence of the federal government, as taxation policy is primarily a federal matter under the Brazilian Constitution. ### Documentation and Preservation Law No. 3534/1959 is documented in multiple legal information systems: - The official civil legislation archive maintained by the Presidency of the Federal Republic of Brazil - The LEXML system, which provides structured legal information for Brazilian legislation - Wikidata, where it is described as "Brazilian law" The law's text remains accessible through official government channels, ensuring that legal professionals, researchers, and citizens can reference the original statutory text when needed. This preservation reflects the principle that legal texts should be publicly accessible so that individuals can understand their rights and obligations under the law. ### Relationship to Broader Legal Framework Law No. 3534/1959 exists within Brazil's comprehensive legal framework governing taxation and trade. As a statute addressing tariffs and taxes, it forms part of the broader system of statutory law that governs economic activity in Brazil. The law operates alongside other federal statutes, regulations, and constitutional provisions that collectively establish the rules for taxation, trade, and economic activity. The subjects addressed by this law—tariffs, import taxes, consumption taxes, and exemptions—are areas where federal legislation plays a particularly important role in establishing uniform rules across the national territory. This uniformity is essential for maintaining consistent treatment of economic activities and ensuring equal conditions for businesses operating in different parts of the country. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1959-01-26;3534) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3534&ano=1959&data=26/01/1959&ato=f31c3YE5UMRRVT108)