# Law No. 3838 of December 14, 1960 > Brazilian law **Wikidata**: [Q105648837](https://www.wikidata.org/wiki/Q105648837) **Source**: https://4ort.xyz/entity/law-no-3838-of-december-14-1960 ## Summary **Law No. 3838 of December 14, 1960** (Lei nº 3838, de 14 de dezembro de 1960) is a Brazilian federal statute that grants tax exemptions on import and consumption taxes for equipment imported by Siderúrgica J L Aliperti S/A, a Brazilian steel company. Promulgated by President Juscelino Kubitschek and published in Brasília, it represents a specific instance of targeted industrial tax policy during Brazil's period of rapid economic development in the early 1960s. ## Key Facts - **Full Title:** Lei nº 3838, de 14 de dezembro de 1960 - **Legal Citation:** Lei nº 3838/1960 - **Type:** Statute (formal written document creating law) - **Country/Jurisdiction:** Brazil - **Publication Date:** December 14, 1960 - **Place of Publication:** Brasília, Brazil - **Language:** Brazilian Portuguese - **Approved By:** Presidency of the Federative Republic of Brazil - **Promulgated By:** President Juscelino Kubitschek (via promulgation method) - **Main Subject:** Tax exemption (Isenção) from import tax (Imposto De Importação) and consumption tax (Imposto De Consumo) - **Beneficiary:** Siderúrgica J L Aliperti S/A (steel manufacturing company) - **Law Digest Summary:** Exempts from import and consumption taxes equipment imported by Siderúrgica J L Aliperti S/A - **LexML Brazil ID:** urn:lex:br:federal:lei:1960-12-14;3838 - **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3838.htm - **Wikidata Project:** WikiProject Brazilian Laws - **Copyright Status:** Public domain (edict of government doctrine applies to Brazilian statutes) ## FAQs **What does Law No. 3838/1960 do?** Law No. 3838/1960 exempts Siderúrgica J L Aliperti S/A, a Brazilian steel company, from paying import taxes (Imposto De Importação) and consumption taxes (Imposto De Consumo) on equipment it imports. The law specifically targets this single company for these tax benefits. **Who approved and signed this law?** The law was approved by the Presidency of the Federative Republic of Brazil and promulgated by President Juscelino Kubitschek on December 14, 1960. Kubitschek served as Brazil's president from 1956 to 1961. **Where can I find the official text of this law?** The official text is available at the Brazilian Presidency's legislative portal (legislacao.presidencia.gov.br) and the Planalto government website (planalto.gov.br/ccivil_03/leis/1950-1969/l3838.htm). It is also indexed in the LexML Brazil system under identifier urn:lex:br:federal:lei:1960-12-14;3838. **What type of legal instrument is this?** This is a statute (formal written document that creates law), classified as a federal law enacted by Brazil's legislative process. Statutes are manifestations of statutory law and are considered public domain documents under the edict of government doctrine. **Why was this law enacted in Brasília?** The law was published in Brasília because the city had become Brazil's new federal capital on April 22, 1960, just eight months before this law's publication on December 14, 1960. President Kubitschek was instrumental in establishing Brasília as the capital during his administration. ## Why It Matters Law No. 3838 of December 14, 1960 matters as a concrete example of Brazil's targeted industrial policy during the developmentalist era under President Juscelino Kubitschek. This period, known for its "fifty years of progress in five" slogan, saw aggressive government intervention to accelerate industrialization and economic growth. By granting specific tax exemptions to a steel company (Siderúrgica J L Aliperti S/A), the law illustrates the mechanism through which the Brazilian government incentivized domestic industrial capacity building—specifically in the steel sector, which was considered strategic for national development. The law also represents an early example of legislation published in Brasília, Brazil's newly inaugurated capital. Published just eight months after the capital's official inauguration on April 22, 1960, this statute is part of the foundational legislative record of Brazil's federal operations in its new center of government. The timing connects it to a pivotal moment in Brazilian political geography and modernization efforts. From a legal documentation perspective, Law No. 3838/1960 demonstrates the structure of Brazilian statutory law: formal written documents that create specific legal norms, promulgated through established governmental procedures, and maintained in official repositories for public access. Its classification as a statute places it within the broader taxonomy of legal instruments that includes acts, executive orders, and by-laws—all serving as manifestations of statutory law that govern society. ## Notable For - **Targeted Tax Incentive:** Specifically names a single beneficiary company (Siderúrgica J L Aliperti S/A) for tax exemptions, representing a direct governmental intervention to support a particular industrial enterprise - **Early Brasília Legislation:** Published just eight months after Brasília became Brazil's capital on April 22, 1960, making it part of the first wave of federal laws promulgated from the new capital city - **Kubitschek Era Policy:** Enacted during the presidency of Juscelino Kubitschek, known for his ambitious industrialization and modernization programs that transformed Brazil's economy and infrastructure - **Dual Tax Exemption:** Addresses both import tax (Imposto De Importação) and consumption tax (Imposto De Consumo) simultaneously, providing comprehensive tax relief for industrial equipment imports - **Steel Industry Focus:** Targets the steel manufacturing sector (siderúrgica), reflecting the strategic importance Brazil placed on domestic steel production during its industrialization push - **LexML Integration:** Fully indexed in Brazil's LexML legal documentation system with standardized URN identifier (urn:lex:br:federal:lei:1960-12-14;3838), demonstrating Brazil's commitment to legal digitization and accessibility ## Body ### Legislative Classification and Formal Structure Law No. 3838 of December 14, 1960 (Lei nº 3838, de 14 de dezembro de 1960) is classified as a **statute**—a formal written document that creates law within the Brazilian legal system. As a statute, it represents a manifestation of statutory law and contains legal norms that establish binding rules for the entities it addresses. The law follows the standard Brazilian federal legislative format and carries the legal citation "Lei nº 3838/1960." The statute is an instance of the broader category of legal acts that encompasses acts passed by legislatures, executive orders, and by-laws. Structurally, it contains legal norms and serves as part of Brazil's body of statutory law. Like all Brazilian federal statutes, it is considered public domain under the edict of government doctrine, meaning it is not subject to copyright restrictions and must be freely accessible to the public. ### Subject Matter and Legislative Purpose The primary purpose of Law No. 3838/1960 is to establish **tax exemptions** (Isenção) for a specific corporate entity. The law's digest summary explicitly states: "ISENTA DO IMPOSTO DE IMPORTAÇÃO E DE CONSUMO, EQUIPAMENTO IMPORTADO PELA SIDERURGICA J L ALIPERTI S/A" (Exempts from import and consumption taxes, equipment imported by Siderúrgica J L Aliperti S/A). The statute addresses three interconnected main subjects: - **Tax exemption (Isenção):** The legal mechanism providing relief from tax obligations - **Import tax (Imposto De Importação):** Duties normally levied on goods brought into Brazil from abroad - **Consumption tax (Imposto De Consumo):** Internal taxes on the consumption of goods The beneficiary of these exemptions is **Siderúrgica J L Aliperti S/A**, a steel manufacturing company (siderúrgica) operating in Brazil. The law specifically targets "equipment" (equipamento) imported by this company, suggesting that the tax relief was intended to facilitate capital investment in industrial machinery or technology for steel production. ### Executive Approval and Promulgation Law No. 3838/1960 was **approved by the Presidency of the Federative Republic of Brazil** and promulgated through the formal act of **promulgation** on December 14, 1960. The law bears the authority of **President Juscelino Kubitschek**, who served as Brazil's president from January 31, 1956, to January 31, 1961. Kubitschek's presidency is historically significant for its focus on rapid industrialization and development, famously summarized in his campaign promise of "fifty years of progress in five." His administration oversaw the construction of Brasília, the expansion of Brazil's road network, and significant growth in domestic industry. Tax incentives for industrial companies like Siderúrgica J L Aliperti S/A aligned with his broader economic development strategy. ### Publication Context and Geographic Significance The law was **published in Brasília** on December 14, 1960. This publication location carries historical significance because Brasília had only recently been inaugurated as Brazil's new federal capital on **April 22, 1960**—just under eight months before this law's publication. The transition of Brazil's capital from Rio de Janeiro to Brasília represented one of Kubitschek's signature achievements. By publishing Law No. 3838/1960 from Brasília, the federal government was establishing the new city as the operational center of Brazilian legislative activity. The law thus forms part of the foundational legal record of Brazil's governance from its new capital. ### Language and Jurisdictional Scope The statute was written and published in **Brazilian Portuguese**, the official language of Brazil. Its jurisdictional scope applies specifically to **Brazil** (the Federative Republic of Brazil), and it constitutes federal law applicable throughout the national territory. As a federal statute, Law No. 3838/1960 operates within Brazil's hierarchical legal system, which includes: - The Federal Constitution (supreme law) - Federal statutes (like this law) - State and municipal laws The law's application to tax matters places it within the domain of Brazilian **tax law** (direito tributário), specifically addressing federal taxation on imports and consumption. ### Official Documentation and Digital Access Brazil has established comprehensive digital systems for accessing its legal documentation. Law No. 3838/1960 is indexed and accessible through several official channels: **LexML Brazil Identifier:** - URN: `urn:lex:br:federal:lei:1960-12-14;3838` - This standardized identifier follows the LexML Brazil standard for legal document identification - Accessible at: https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1960-12-14;3838 **Official Government URLs:** - Presidency Legislative Portal: https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3838&ano=1960&data=14/12/1960&ato=260ITW650dVRVT9e5 - Planalto Civil Office: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3838.htm These digital resources ensure public access to the law's full text, consistent with the principle that statutes are public domain documents that citizens must be able to access freely. ### Historical and Political Context Law No. 3838/1960 was enacted during a pivotal period in Brazilian history: **The Kubitschek Developmental Era (1956-1961):** President Juscelino Kubitschek's administration emphasized rapid industrialization, infrastructure development, and economic modernization. His government actively promoted import substitution industrialization (ISI) policies aimed at reducing Brazil's dependence on foreign manufactured goods by building domestic industrial capacity. Tax incentives for companies importing industrial equipment aligned with this strategy—while seemingly contradictory to import substitution, such policies allowed Brazilian companies to acquire necessary capital goods to establish domestic production capabilities. **The Steel Industry in Brazil:** Brazil's steel industry was considered strategically important for national development. The federal government had been involved in steel production since the creation of Companhia Siderúrgica Nacional (CSN) in 1941 during the Vargas era. By 1960, expanding private sector steel capacity was a policy priority. Tax exemptions for equipment imports by companies like Siderúrgica J L Aliperti S/A represented one tool for achieving this expansion. **Pre-Military Rule Period:** This law was enacted during Brazil's democratic period (1946-1964), before the military coup of March 31, 1964 that established a 21-year military dictatorship. The legal and political framework within which Law No. 3838/1960 operated was that of a functioning representative democracy with a presidential system, federal structure, and multiparty politics. ### Integration with Knowledge Organization Systems Law No. 3838/1960 has been incorporated into various knowledge organization and documentation systems: **Wikidata and Wikimedia Projects:** - The law is tracked within **WikiProject Brazilian Laws**, a collaborative effort to document Brazilian legislation in structured knowledge bases - This project aims to create comprehensive coverage of Brazilian legal instruments with standardized metadata and relationships **LexML Brazil System:** - As noted above, the law carries the LexML identifier `urn:lex:br:federal:lei:1960-12-14;3838` - LexML Brazil is part of the broader LexML standard for legal document identification and exchange - The system enables interoperability between different legal information systems and facilitates automated processing of legal texts **Statute Classification:** - As an instance of "statute," the law fits within the broader taxonomy of legal concepts - It is classified as a written work, document, and rule - It represents statutory law as opposed to common law, regulatory law, or constitutional law (though it derives authority from the constitution) ### References and Source Documentation All information about Law No. 3838/1960 is sourced from official Brazilian government documentation systems, with references including: - **LexML Brazil** (accessed January 28, 2021): Provides the URN identifier and basic metadata - **Presidency of Brazil Legislative Portal** (accessed February 17, 2021): Confirms publication date, promulgation details, and provides access to official text - **Brazilian Law Digest** (accessed April 10, 2021): Provides the law digest summary describing the exemption for Siderúrgica J L Aliperti S/A These references establish the factual basis for all claims about the law's content, enactment, and legal status. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1960-12-14;3838) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3838&ano=1960&data=14/12/1960&ato=260ITW650dVRVT9e5) 3. LexML Brasil