# Law No. 3837 of December 14, 1960

> Brazilian law

**Wikidata**: [Q105648835](https://www.wikidata.org/wiki/Q105648835)  
**Source**: https://4ort.xyz/entity/law-no-3837-of-december-14-1960

## Summary
**Law No. 3837 of December 14, 1960** (Lei nº 3837, de 14 de dezembro de 1960) is a Brazilian federal statute that exempts the firm Alimonda Irmãos S.A. from import taxes on materials imported into the state of Pernambuco. Promulgated by President Juscelino Kubitschek, the law was published in Brasília and applies to federal jurisdiction throughout Brazil.

## Key Facts
- **Official Title:** Lei nº 3837, de 14 de dezembro de 1960
- **Legal Citation:** Lei nº 3837/1960
- **Type:** Statute (formal written legal document)
- **Date of Publication:** December 14, 1960
- **Place of Publication:** Brasília, Brazil
- **Promulgating Authority:** Presidency of the Federative Republic of Brazil
- **Approved By:** President Juscelino Kubitschek (via promulgation)
- **Jurisdiction:** Brazil (federal level)
- **Language:** Brazilian Portuguese
- **Primary Subject:** Tax exemption (Isenção)
- **Secondary Subjects:** Import tax (Imposto De Importação); State of Pernambuco (Estado De Pernambuco - PE)
- **Beneficiary:** Alimonda Irmãos S.A. (private firm)
- **Law Digest Summary:** Exempts import tax on material imported by the firm Alimonda Irmãos S.A.
- **Lexml Brazil ID:** urn:lex:br:federal:lei:1960-12-14;3837
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3837.htm
- **WikiProject Classification:** WikiProject Brazilian Laws

## FAQs

**What is the purpose of Law No. 3837/1960?**
The law grants a tax exemption to the company Alimonda Irmãos S.A., specifically waiving import taxes (Imposto De Importação) on materials the firm imports. The exemption applies to operations in the state of Pernambuco, Brazil.

**Who approved and promulgated this law?**
The law was approved and promulgated by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek on December 14, 1960, in Brasília.

**Where can the full text of Law No. 3837/1960 be accessed?**
The official text is available through the Brazilian government's Planalto website at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3837.htm and is indexed under the Lexml Brazil system with identifier urn:lex:br:federal:lei:1960-12-14;3837.

**What type of legal instrument is Law No. 3837/1960?**
It is classified as a statute—a formal written document that creates law. As a federal statute, it represents statutory law applicable within Brazilian jurisdiction.

## Why It Matters
Law No. 3837 of December 14, 1960 represents a specific instance of targeted economic policy under the administration of President Juscelino Kubitschek, a period marked by rapid industrialization and development initiatives in Brazil. The law illustrates the use of federal tax exemptions as instruments to support private sector operations—in this case, enabling Alimonda Irmãos S.A. to import materials into Pernambuco without incurring import taxes. Such exemptions could reduce operational costs for businesses, stimulate regional economic activity, and attract investment to specific states. As a federal statute, the law carries the full weight of Brazilian statutory law and remains part of the country's legislative record, accessible through official government archives and legal databases.

## Notable For
- **Targeted Tax Exemption:** A federal law granting import tax relief to a single named private company
- **Kubitschek Era Legislation:** Promulgated during the presidency of Juscelino Kubitschek, known for his "50 years in 5" development slogan
- **Pernambuco-Specific Impact:** Though a federal law, its effects are geographically concentrated in the state of Pernambuco
- **Lexml Integration:** Indexed in Brazil's official legal document system (Lexml) with a standardized URN identifier
- **WikiProject Coverage:** Included in WikiProject Brazilian Laws, indicating recognition in structured knowledge systems

## Body

### Classification and Legal Status
Law No. 3837 of December 14, 1960 is formally classified as a **statute**—a formal written document that creates law within the Brazilian legal system. Statutes function as manifestations of statutory law and are distinct from other legal instruments such as executive orders or by-laws. As a federal statute, this law applies to the jurisdiction of Brazil nationwide, though its subject matter specifically concerns operations in the state of Pernambuco. The law is written in **Brazilian Portuguese**, the official language of Brazil.

### Legislative History and Promulgation
The law was **published on December 14, 1960** in **Brasília**, which had recently become the capital of Brazil earlier that same year (the capital transitioned from Rio de Janeiro to Brasília on April 22, 1960). The statute was approved through the process of **promulgation** by the **Presidency of the Federative Republic of Brazil**, with **President Juscelino Kubitschek** serving as the head of state who authorized the law. Kubitschek's presidency (1956–1961) was characterized by ambitious infrastructure and industrialization projects, and this law represents one of the many legislative acts from that era.

### Subject Matter and Beneficiaries
The law addresses three main subjects as documented in its official record:
- **Tax Exemption (Isenção):** The primary mechanism by which the law operates, providing relief from standard tax obligations
- **Import Tax (Imposto De Importação):** The specific tax category affected by the exemption
- **State of Pernambuco (Estado De Pernambuco - PE):** The geographic region where the beneficiary firm operates

The sole named beneficiary of this legislation is **Alimonda Irmãos S.A.**, a private company legally incorporated in Brazil. The law's digest summary explicitly states its purpose: *"ISENTA DO IMPOSTO DE IMPORTAÇÃO MATERIAL IMPORTADO PELA FIRMA ALIMONDA IRMÃOS S.A."* (Exempts from import tax the material imported by the firm Alimonda Irmãos S.A.).

### Official Identification and Access
The law is registered in Brazil's official legal documentation system with the following identifiers:
- **Lexml Brazil URN:** `urn:lex:br:federal:lei:1960-12-14;3837`
- **Legal Citation:** Lei nº 3837/1960
- **Official Web Access:** Available at the Planalto government portal (https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3837.htm)

The Lexml (Legislative XML) system provides a standardized framework for identifying and accessing Brazilian legal documents. The URN structure indicates the jurisdiction (federal), document type (lei/law), date (1960-12-14), and number (3837).

### Jurisdiction and Applicability
The statute **applies to the jurisdiction of Brazil** at the federal level, meaning it is binding under Brazilian federal law. However, the practical effects are localized to **Pernambuco**, a state in northeastern Brazil. This reflects a common pattern in Brazilian legislation where federal laws may have geographically specific applications or beneficiaries while maintaining nationwide legal authority.

### Context: Brazil in 1960
The year 1960 was significant in Brazilian history. Brasília had just been inaugurated as the new federal capital in April, symbolizing the modernization efforts of the Kubitschek administration. The country was experiencing rapid economic growth alongside political developments that would eventually lead to the establishment of a military dictatorship in 1964. Laws from this period often reflected the government's focus on industrial development, foreign investment facilitation, and economic incentives—themes consistent with the tax exemption granted to Alimonda Irmãos S.A.

### Structured Data and Knowledge Organization
The law is documented in knowledge systems including:
- **WikiProject Brazilian Laws:** A Wikimedia initiative focused on organizing and documenting Brazilian legislation
- **Wikidata:** The entity carries a description as "Brazilian law" and includes structured properties for citations, subjects, and relationships
- **Government Databases:** Referenced by both the Planalto portal (official executive branch website) and the Lexml legal documentation system

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1960-12-14;3837)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3837&ano=1960&data=14/12/1960&ato=93eETW650dVRVT57e)
3. LexML Brasil