# Law No. 3817 of November 9, 1960

> Brazilian law

**Wikidata**: [Q105648765](https://www.wikidata.org/wiki/Q105648765)  
**Source**: https://4ort.xyz/entity/law-no-3817-of-november-9-1960

## Summary
Law No. 3817 of November 9, 1960 is a Brazilian federal statute that grants tax exemptions to Aços Vilares S/A for materials imported for its industrial plant in São Caetano do Sul. Approved by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek, the law specifically exempts the company from import and consumption taxes. It serves as a formal written document and a manifestation of statutory law within the Brazilian legal system.

## Key Facts
- **Official Title:** Lei nº 3817, de 9 de novembro de 1960.
- **Legal Citation:** Lei nº 3817/1960.
- **Date of Enactment:** November 9, 1960.
- **Jurisdiction:** Brazil (Federative Republic of Brazil).
- **Classification:** Instance of a statute (formal written document that creates law).
- **Approving Authority:** Presidency of the Federative Republic of Brazil.
- **Promulgating President:** Juscelino Kubitschek.
- **Main Subject:** Tax exemption (Isenção) for Aços Vilares S/A regarding import tax (Imposto De Importação) and consumption tax (Imposto De Consumo).
- **Geographic Focus:** São Caetano do Sul, State of São Paulo (SP).
- **Language:** Brazilian Portuguese.
- **Place of Publication:** Brasília.
- **LexML Identifier:** urn:lex:br:federal:lei:1960-11-09;3817.
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3817.htm.
- **WikiProject:** WikiProject Brazilian Laws.

## FAQs
**What specific tax benefits does Law No. 3817/1960 provide?**
The law provides a tax exemption to Aços Vilares S/A, specifically exempting the company from paying import taxes and consumption taxes on materials imported for its plant.

**Who enacted Law No. 3817 of November 9, 1960?**
The law was approved by the Presidency of the Federative Republic of Brazil and promulgated by President Juscelino Kubitschek on November 9, 1960.

**Where is this law applicable?**
This federal law applies to the jurisdiction of Brazil, with specific implications for the state of São Paulo and the municipality of São Caetano do Sul where the beneficiary's industrial plant is located.

**Is Law No. 3817/1960 considered a statute?**
Yes, it is classified as a statute, which is a formal written document that creates law and functions as the official record of legal rules enacted by the government.

**Where can the official text of Law No. 3817 be found?**
The official text is available at the Brazilian government's official portal (planalto.gov.br) and is indexed in the LexML system under the identifier `urn:lex:br:federal:lei:1960-11-09;3817`.

## Why It Matters
Law No. 3817 of November 9, 1960 matters as a concrete example of the Brazilian federal government's use of statutory law to provide specific economic incentives to the industrial sector during the late 20th century. By exempting Aços Vilares S/A from import and consumption taxes, the law illustrates the state's role in fostering industrial development in key regions like São Paulo through tax relief. As a statute, it represents the tangible manifestation of statutory law—transforming abstract legislative intent into a concrete, enforceable written document. Its existence ensures that the specific tax privileges granted to the entity are formally recorded and accessible to the public, adhering to the principle that laws should be documented and unrestrained access be maintained for the governed.

## Notable For
- **Specific Industrial Incentive:** Notable for targeting a specific entity, Aços Vilares S/A, for tax exemptions rather than creating general public policy.
- **Dual Tax Exemption:** Uniquely exempts the beneficiary from both import taxes (Imposto De Importação) and consumption taxes (Imposto De Consumo).
- **End of an Era Context:** Enacted in November 1960, it falls within the final months of President Juscelino Kubitschek's term, shortly before the capital transition to Brasília was fully consolidated.
- **Legal Standardization:** Part of the WikiProject Brazilian Laws, highlighting its importance in the organized cataloging of Brazilian legal history.
- **Semantic Web Integration:** Modeled as a `statute`, it is equivalent to the `https://schema.org/Legislation` class, making it a structured data entity for the semantic web.

## Body

### Legal Classification and Nature
Law No. 3817 of November 9, 1960 is classified as a **statute**, a foundational legal concept defined as a formal written document that creates law. As a subclass of "written work" and "document," it serves as the official record of the legal rules enacted by the government. This law acts as a manifestation of statutory law, composed of legal norms that result from the legislative process. Like other statutes, it is generally considered to be in the public domain in jurisdictions such as the United States (under the edict of government doctrine) and France, ensuring that the text remains accessible to the public without copyright restrictions. It is recognized in structured data systems as the equivalent of `https://schema.org/Legislation`.

### Legislative History and Enactment
The law was enacted on **November 9, 1960**, during the administration of President **Juscelino Kubitschek**. It was approved by the **Presidency of the Federative Republic of Brazil** through the method of promulgation. The enactment occurred in **Brasília**, the federal capital, which had officially become the seat of government earlier that same year on April 21, 1960. The text of the law is preserved in the official diaries and digital repositories of the Brazilian government, ensuring its status as a permanent legal record.

### Content and Tax Provisions
The primary subject matter of Law No. 3817/1960 is the provision of fiscal incentives to a private entity. The law explicitly states that **Aços Vilares S/A** is exempt from paying **import taxes** (Imposto De Importação) and **consumption taxes** (Imposto De Consumo). This exemption applies specifically to materials imported by the company that are destined for its industrial plant located in **São Caetano do Sul**. The law functions as a specialized legal instrument, carving out a specific exception to general tax rules for the purpose of supporting the operations of this specific industrial entity in the state of São Paulo.

### Jurisdiction and Geographic Scope
This statute operates within the jurisdiction of the **Federative Republic of Brazil**. While it is a federal law, its effects are geographically concentrated in the **State of São Paulo**, specifically referencing the municipality of São Caetano do Sul. The document is written in **Brazilian Portuguese**, the official language of Brazil, which is used for all federal legislative acts. The law applies to the "country" value of Brazil, aligning with the nation's status as a federal republic comprising 26 states and one Federal District.

### Identification and Access
Law No. 3817 is identified by several standardized systems to ensure its retrievability and citation in legal contexts. Its **LexML Brazil ID** is `urn:lex:br:federal:lei:1960-11-09;3817`, providing a persistent identifier for the legal text. The **legal citation** for this document is **Lei nº 3817/1960**. The work is available at the official URL `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3817.htm`. It is also included in the "WikiProject Brazilian Laws," indicating its significance in the comprehensive documentation of Brazilian legislation on Wikimedia projects.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1960-11-09;3817)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3817&ano=1960&data=09/11/1960&ato=c73gXU650dVRVT533)
3. LexML Brasil