# Law No. 3545 of February 11, 1959

> Brazilian law

**Wikidata**: [Q105650539](https://www.wikidata.org/wiki/Q105650539)  
**Source**: https://4ort.xyz/entity/law-no-3545-of-february-11-1959

## Summary
Law No. 3545 of February 11, 1959, officially titled "Lei nº 3545, de 11 de fevereiro de 1959," is a Brazilian federal statute approved by the Presidency of the Federative Republic of Brazil under Juscelino Kubitschek. This law primarily addresses matters of tax exemption, tariffs, consumption tax (Imposto De Consumo), and import tax within Brazil. It was published in Rio de Janeiro and is available through official government channels.

## Key Facts
- **Official Title:** Lei nº 3545, de 11 de fevereiro de 1959
- **Aliases:** Lei nº 3545, de 11 de fevereiro de 1959
- **Country:** Brazil
- **Approval Authority:** Presidency of the Federative Republic of Brazil
- **Approving President:** Juscelino Kubitschek
- **Approval Date:** February 11, 1959
- **Classification:** Instance of a statute
- **Main Subjects:** Tax exemption, tariff, Imposto De Consumo (consumption tax), import tax
- **Legal Citation:** Lei nº 3545/1959
- **Publication Date:** February 11, 1959
- **Place of Publication:** Rio de Janeiro
- **Jurisdiction:** Applies to Brazil
- **Language:** Brazilian Portuguese
- **Official Identifier:** lexml_brazil_id: urn:lex:br:federal:lei:1959-02-11;3545
- **Online Availability:** work_available_at_url: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3545.htm
- **Wikimedia Project Inclusion:** On the focus list of WikiProject Brazilian Laws

## FAQs
**What is Law No. 3545 of February 11, 1959?**
Law No. 3545 of February 11, 1959, is a formal written document that creates law in Brazil. It is classified as a statute and specifically addresses legal provisions related to tax exemptions, tariffs, consumption tax, and import tax.

**Who approved this Brazilian law?**
This law was approved by the Presidency of the Federative Republic of Brazil. It was promulgated by Juscelino Kubitschek, who was the president at the time, on February 11, 1959.

**What are the primary topics covered by Law No. 3545 of February 11, 1959?**
The main subjects of Law No. 3545 of February 11, 1959, include tax exemption, tariffs, Imposto De Consumo (consumption tax), and import tax. These topics indicate its focus on economic and fiscal regulations.

**Where was this law published and in what language?**
Law No. 3545 of February 11, 1959, was published in Rio de Janeiro. The official language of the work is Brazilian Portuguese, reflecting its origin and application in Brazil.

**How can one access the full text of this law?**
The full text of Law No. 3545 of February 11, 1959, is officially available online. It can be accessed via the URL: `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3545.htm`.

## Why It Matters
Law No. 3545 of February 11, 1959, matters as a concrete manifestation of statutory law in Brazil, directly influencing the nation's economic and fiscal policies during the mid-20th century. As a formal written document, it serves as a foundational legal instrument that established specific rules regarding tax exemptions, tariffs, and various import and consumption taxes. Its promulgation by the Presidency highlights its significance as a federal act, demonstrating the government's authority to shape the economic landscape through legislation. The law's continued accessibility through official government archives ensures transparency and provides historical insight into Brazil's legal and economic development.

## Notable For
- **Specific Legislative Act:** Represents a distinct federal law (Lei nº 3545) enacted in Brazil on a precise date.
- **Presidential Approval:** Was officially approved and promulgated by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek.
- **Fiscal and Economic Focus:** Primarily addresses key economic subjects including tax exemption, tariffs, consumption tax (Imposto De Consumo), and import tax.
- **Official Documentation:** Identified with a unique `lexml_brazil_id` (urn:lex:br:federal:lei:1959-02-11;3545) and cited as Lei nº 3545/1959.
- **Public Accessibility:** The full text is made available through the official Brazilian government website (`planalto.gov.br`), ensuring public access.
- **Wikimedia Project Inclusion:** Included on the focus list of WikiProject Brazilian Laws, indicating its recognized importance within the context of Brazilian legislation.

## Body

### Overview and Classification
Law No. 3545 of February 11, 1959, formally known as "Lei nº 3545, de 11 de fevereiro de 1959," is a Brazilian federal law. It is classified as a "statute," which is defined as a formal written document that creates law. This particular statute addresses specific legal provisions within the jurisdiction of Brazil.

### Legislative Process and Authority
The law was approved by the Presidency of the Federative Republic of Brazil. Its promulgation occurred on February 11, 1959, under the administration of President Juscelino Kubitschek. The place of publication for this statute was Rio de Janeiro, which served as the capital of Brazil until April 22, 1960.

### Subject Matter
The primary focus of Law No. 3545 of February 11, 1959, revolves around economic and fiscal regulations. Its main subjects include:
- **Tax exemption:** Provisions related to the relief from the obligation to pay taxes.
- **Tariff:** Regulations concerning duties or taxes imposed on imported or exported goods.
- **Imposto De Consumo (Consumption Tax):** Specific rules pertaining to taxes levied on the consumption of goods and services.
- **Import Tax:** Stipulations regarding taxes applied to goods brought into the country.

These subjects indicate the law's role in shaping Brazil's trade and internal economic policies during the late 1950s.

### Legal Identification and Accessibility
Law No. 3545 of February 11, 1959, is officially identified by its legal citation, Lei nº 3545/1959. It also carries a unique `lexml_brazil_id` of `urn:lex:br:federal:lei:1959-02-11;3545`, which serves as a persistent identifier for the document within Brazil's legal information system. The full text of this law is available online through the official government portal, specifically at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3545.htm`. The language of the work is Brazilian Portuguese, consistent with its origin and application in Brazil.

### Context within Brazilian Law
As a statute, Law No. 3545 of February 11, 1959, is a formal written document that creates law, functioning as a manifestation of statutory law. It is a specific instance of a legal rule enacted by the Brazilian government. The law is also recognized and included on the focus list of WikiProject Brazilian Laws, highlighting its place within the broader body of Brazilian legislation. This inclusion suggests its historical or legal relevance for researchers and the public interested in the legal framework of Brazil.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1959-02-11;3545)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3545&ano=1959&data=11/02/1959&ato=a25k3aE5UMRRVT7b7)