# Law No. 3668 of November 18, 1959

> Brazilian law

**Wikidata**: [Q105648623](https://www.wikidata.org/wiki/Q105648623)  
**Source**: https://4ort.xyz/entity/law-no-3668-of-november-18-1959

## Summary

Law No. 3668 of November 18, 1959 (Lei nº 3668, de 18 de novembro de 1959) is a Brazilian federal statute that grants tax exemption for propaganda material related to the 36th International Eucharistic Congress. Promulgated by President Juscelino Kubitschek on behalf of the Presidency of the Federative Republic of Brazil, this law represents a specific legislative act within Brazil's federal tax system, enacted during the Kubitschek administration and published in Rio de Janeiro.

## Key Facts

- **Official Title:** Lei nº 3668, de 18 de novembro de 1959
- **Legal Citation:** Lei nº 3668/1959
- **LEXML Brazil ID:** urn:lex:br:federal:lei:1959-11-18;3668
- **Country:** Brazil
- **Jurisdiction:** Brazil (federal)
- **Publication Date:** November 18, 1959
- **Place of Publication:** Rio de Janeiro
- **Language:** Brazilian Portuguese
- **Promulgating Authority:** Presidency of the Federative Republic of Brazil
- **President:** Juscelino Kubitschek (at time of promulgation)
- **Classification:** Statute (formal written document that creates law)
- **Main Subject:** Tax exemption (Isenção)
- **Law Digest:** CONCEDE ISENÇÃO DE TRIBUTOS PARA MATERIAL DE PROPAGANDA DO 36 CONGRESSO EUCARISTICO INTERNACIONAL
- **Full Text Available At:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3668.htm
- **Wikimedia Project:** WikiProject Brazilian Laws

## FAQs

**What is Law No. 3668 of November 18, 1959?**

Law No. 3668 of November 18, 1959 is a Brazilian federal statute that grants tax exemption (isenção de tributos) for propaganda material associated with the 36th International Eucharistic Congress. It was promulgated by President Juscelino Kubitschek and represents a specific legislative act within Brazil's federal tax framework.

**Who promulgated Law No. 3668/1959?**

The law was promulgated by President Juscelino Kubitschek on November 18, 1959, acting in his capacity as the head of the Presidency of the Federative Republic of Brazil. Kubitschek served as President of Brazil from 1956 to 1961.

**What is the subject matter of Law No. 3668/1959?**

The law's primary subject is tax exemption (isenção). Specifically, it grants tax exemptions for propaganda material related to the 36th International Eucharistic Congress, indicating that this was a significant religious event requiring government support through fiscal measures.

**Where can Law No. 3668/1959 be accessed?**

The full text of the law is available through the official Brazilian government legislation portal at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3668.htm. It is also catalogued in the LexML system with the identifier urn:lex:br:federal:lei:1959-11-18;3668.

**What type of legal instrument is Law No. 3668/1959?**

Law No. 3668/1959 is classified as a statute—a formal written document that creates law. In the Brazilian legal system, statutes are formal written documents that create law, including acts, executive orders, and by-laws. This statute falls under the category of "legal norm" and is a manifestation of statutory law in Brazil.

## Why It Matters

Law No. 3668 of November 18, 1959 matters as part of Brazil's broader legislative history and demonstrates how the Brazilian government has historically supported significant religious and cultural events through fiscal mechanisms. The law represents a specific instance of the government exercising its authority to grant tax exemptions—a power that allows the state to direct resources toward activities deemed socially, culturally, or religiously significant.

The 36th International Eucharistic Congress, for which this law provided tax-exempt status for propaganda material, was evidently an event of sufficient national importance that the federal government intervened through legislation to facilitate its promotion and success. This type of tax exemption serves to reduce the financial burden on organizing bodies, making it easier to disseminate information about major events.

From a legal-historical perspective, this law also illustrates the structure of Brazilian federal legislation during the Kubitschek administration, a period marked by significant economic development and modernization in Brazil. The law's inclusion in the official compilation of federal laws (leis 1950-1969) and its continued availability through official government portals demonstrates Brazil's commitment to maintaining accessible public legal records—a principle aligned with the broader concept that statutes, as official legal documents, are generally in the public domain to ensure public accessibility to the laws they must follow.

Furthermore, this law contributes to the understanding of Brazil's legal taxonomy, as it is classified as a statute—a foundational legal concept that encompasses acts, executive orders, and by-laws. The classification of this law as a statute places it within the broader framework of Brazilian statutory law, which is distinct from but related to concepts such as legislation and legal acts.

## Notable For

- **Specific Tax Exemption:** Grants tax exemption (isenção de tributos) specifically for propaganda material of the 36th International Eucharistic Congress
- **Kubitschek Era:** Enacted during the presidency of Juscelino Kubitschek (1956-1961), a period known as the "JK" administration and the "Golden Law" of Brazilian development
- **Federal Scope:** Represents a federal statute applicable across Brazil's jurisdiction
- **Official Preservation:** Maintained in the official compilation of Brazilian federal laws (1950-1969) and accessible through government portals
- **Legal Classification:** Classified as a statute, part of the formal written documents that create law in Brazil
- **Documented Source:** Available through LexML (Brazilian legal documentation system) with full bibliographic tracking

## Body

### Legislative Context and Enactment

Law No. 3668 of November 18, 1959 was enacted during a significant period in Brazilian history. President Juscelino Kubitschek, who promulgated this law, served as the 21st President of Brazil from 1956 to 1961. His administration was characterized by ambitious development programs and modernization initiatives, often referred to as the "JK" era or "50 years in 5." The law was published in Rio de Janeiro, which served as Brazil's capital at that time before the transfer to Brasília in 1960.

The law's official identifier within the Brazilian legal documentation system is urn:lex:br:federal:lei:1959-11-18;3668, following the standard LexML format for Brazilian federal legislation. This identifier allows legal researchers, scholars, and citizens to precisely locate and reference this specific legislative act within the broader corpus of Brazilian federal law.

### Legal Nature and Classification

As a Brazilian federal statute, Law No. 3668/1959 exemplifies the concept of a statute within the Brazilian legal system. A statute is defined as a formal written document that creates law, encompassing acts, executive orders, and by-laws. This classification distinguishes statutes from other legal concepts such as "legislation" (the broader process) or "legal act" (the action of creating law).

The law is categorized as having "tax exemption" (isenção) as its main subject, indicating its specific purpose within Brazilian tax law. Tax exemptions represent a form of fiscal incentive or government support, whereby certain activities or materials are relieved from taxation obligations. In this case, the exemption specifically targeted propaganda material related to the 36th International Eucharistic Congress.

### The 36th International Eucharistic Congress

The International Eucharistic Congress is a significant event in the Catholic Church's calendar, bringing together faithful from around the world to celebrate and reflect on the Eucharist. The 36th edition of this congress, for which Law No. 3668 provided tax exemptions for propaganda material, represents a major international religious gathering that required substantial organizational effort and promotional activities.

The Brazilian government's decision to enact specific legislation to grant tax exemptions for this event's promotional materials demonstrates the significance attributed to religious events of international scope during the 1950s. This legislative action facilitated the dissemination of information about the congress, potentially increasing participation and awareness both domestically and internationally.

### Accessibility and Legal Documentation

Law No. 3668/1959 remains accessible through official Brazilian government channels. The full text is available at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3668.htm, which is the official portal for Brazilian federal legislation maintained by the Presidency of the Republic. This portal provides free public access to Brazilian federal laws, reflecting the principle that legal documents should be accessible to the citizens they govern.

The law is catalogued as part of the "leis 1950-1969" collection, indicating its place within the chronological compilation of Brazilian federal legislation. This systematic organization allows researchers to trace the development of Brazilian law across different presidential administrations and historical periods.

### Relationship to Broader Legal Concepts

Law No. 3668/1959 exists within a hierarchy of legal concepts that structure the Brazilian legal system. As a statute, it represents the formal written expression of law, created through the legislative process and promulgated by the executive branch. This law specifically functions as a legal norm—a rule or standard that governs conduct within its scope of application.

The law's creation followed the standard legislative process for Brazilian federal statutes, which involves drafting, debate, and approval by the National Congress of Brazil (or its predecessor bodies during this period), followed by presidential promulgation. Its enactment by President Kubitschek represents the final step in this process, giving the law formal force and effect.

### Wikimedia and Open Knowledge Resources

Law No. 3668/1959 is included in WikiProject Brazilian Laws, a Wikimedia project dedicated to documenting and improving coverage of Brazilian legislation on Wikipedia and related platforms. This inclusion reflects the ongoing effort to make Brazilian law accessible to the public through open knowledge resources.

The project represents a collaboration between legal experts, researchers, and Wikimedia contributors to ensure that Brazilian legislation is accurately represented in digital formats. Such initiatives align with the broader principle that legal documents, as official records of government authority, should be freely accessible to the public.

### Language and Publication Details

The law was published in Brazilian Portuguese, reflecting the official language of Brazil and the requirement that legislation be promulgated in the national language to ensure public understanding and accessibility. The publication in Rio de Janeiro represents the standard practice for federal legislation during the period when Rio served as the nation's capital.

The formal title "Lei nº 3668, de 18 de novembro de 1959" follows Brazilian legislative naming conventions, which typically include the law number and the date of enactment. This standardized format facilitates legal citation and reference throughout the Brazilian legal system.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1959-11-18;3668)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3668&ano=1959&data=18/11/1959&ato=900QTT65UMRRVTa03)
3. LexML Brasil