# Law No. 3617 of August 25, 1959

> Brazilian law

**Wikidata**: [Q105648649](https://www.wikidata.org/wiki/Q105648649)  
**Source**: https://4ort.xyz/entity/law-no-3617-of-august-25-1959

## Summary
Law No. 3617 of August 25, 1959, is a Brazilian statute that exempts imported materials from the Mechanica Pesada S/A from importation taxes, consumption taxes, and customs duties. It was approved by the Presidency of the Federative Republic of Brazil and is classified as a formal written document that creates law.

## Key Facts
- **Official Name:** Lei nº 3617, de 25 de agosto de 1959
- **Aliases:** Law No. 3617 of August 25, 1959
- **Country of Origin:** Brazil
- **Approval Date:** August 25, 1959
- **Approved By:** Presidency of the Federative Republic of Brazil
- **Approver's Name:** Juscelino Kubitschek
- **Classification:** Statute
- **Main Subjects:** Tax exemption, tariff, import tax, consumption tax
- **Publication Date:** August 25, 1959
- **Place of Publication:** Rio de Janeiro
- **Language:** Brazilian Portuguese
- **Legal Citation:** Lei nº 3617/1959
- **Applies to Jurisdiction:** Brazil
- **Wikidata Description:** Brazilian law
- **Work Available At URL:** [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3617.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3617.htm)
- **LexML Brazil ID:** urn:lex:br:federal:lei:1959-08-25;3617
- **WikiProject Association:** WikiProject Brazilian Laws

## FAQs
**What is the purpose of Law No. 3617 of August 25, 1959?**
The law exempts imported materials from the Mechanica Pesada S/A from importation taxes, consumption taxes, and customs duties. It was designed to facilitate the importation of specific materials without additional financial burdens.

**Who approved Law No. 3617 of August 25, 1959?**
The law was approved by the Presidency of the Federative Republic of Brazil, specifically by President Juscelino Kubitschek, on August 25, 1959.

**What types of taxes does the law exempt?**
The law exempts importation taxes, consumption taxes, and customs duties on materials imported by Mechanica Pesada S/A.

**Where was Law No. 3617 of August 25, 1959 published?**
The law was published in Rio de Janeiro on August 25, 1959.

**What is the legal citation for Law No. 3617 of August 25, 1959?**
The legal citation for the law is Lei nº 3617/1959.

## Why It Matters
Law No. 3617 of August 25, 1959, holds significance as it provided a specific exemption for imported materials from the Mechanica Pesada S/A, reducing financial burdens on the company. This exemption was crucial for facilitating the importation of necessary materials, potentially supporting industrial or manufacturing operations. The law demonstrates the Brazilian government's ability to enact targeted tax exemptions to support specific economic activities. Its classification as a statute ensures that the exemption is formally documented and enforceable, contributing to the transparency and predictability of the legal system. The law's focus on exempting taxes for a particular entity highlights the government's capacity to tailor economic policies to specific industries or businesses, fostering a more flexible and responsive economic environment.

## Notable For
- **Targeted Tax Exemption:** The law provided a specific exemption for imported materials from Mechanica Pesada S/A, demonstrating the government's ability to tailor tax policies to support particular industries.
- **Formal Legal Documentation:** As a statute, the law is a formal written document that creates law, ensuring that the exemption is legally recognized and enforceable.
- **Reduction of Financial Burdens:** The exemption from importation taxes, consumption taxes, and customs duties reduced financial burdens on Mechanica Pesada S/A, potentially facilitating its operations and growth.
- **Transparency and Predictability:** The law's classification as a statute contributes to the transparency and predictability of the legal system, as it is formally documented and accessible.
- **Support for Industrial Operations:** The exemption may have supported industrial or manufacturing operations by Mechanica Pesada S/A, highlighting the government's role in fostering economic activities.

## Body

### Definition and Scope
Law No. 3617 of August 25, 1959, is a statute that exempts imported materials from the Mechanica Pesada S/A from importation taxes, consumption taxes, and customs duties. It is a formal written document that creates law, ensuring that the exemption is legally recognized and enforceable. The law applies to Brazil and is written in Brazilian Portuguese.

### Approval and Publication
The law was approved by the Presidency of the Federative Republic of Brazil on August 25, 1959, specifically by President Juscelino Kubitschek. It was published in Rio de Janeiro on the same date, ensuring immediate legal effect. The law is cited as Lei nº 3617/1959 in legal contexts.

### Main Subjects and Exemptions
The main subjects of the law include tax exemption, tariff, import tax, and consumption tax. The exemption applies to materials imported by Mechanica Pesada S/A, reducing financial burdens on the company. This exemption is crucial for facilitating the importation of necessary materials, potentially supporting industrial or manufacturing operations.

### Legal Classification and Jurisdiction
As a statute, the law is classified as a formal written document that creates law. It applies to the jurisdiction of Brazil, ensuring that the exemption is recognized and enforced within the country. The law is part of the broader legal framework of Brazilian statutes, contributing to the transparency and predictability of the legal system.

### Digital Availability and References
The law is available at [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3617.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3617.htm) and is referenced in the LexML Brazil database with the ID urn:lex:br:federal:lei:1959-08-25;3617. The law is also associated with the WikiProject Brazilian Laws, indicating its relevance and ongoing documentation efforts.

### Historical and Economic Context
The law was enacted during a period of economic development and industrial growth in Brazil. The exemption provided by the law may have supported the expansion of Mechanica Pesada S/A, contributing to the company's operations and potentially the broader industrial sector. The law's focus on reducing financial burdens highlights the government's commitment to fostering economic activities and supporting specific industries.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1959-08-25;3617)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3617&ano=1959&data=25/08/1959&ato=be7ETTq5UMRRVTcd3)
3. LexML Brasil