# Law No. 4006 of December 16, 1961

> Brazilian law

**Wikidata**: [Q105648079](https://www.wikidata.org/wiki/Q105648079)  
**Source**: https://4ort.xyz/entity/law-no-4006-of-december-16-1961

## Summary
**Law No. 4006 of December 16, 1961** (Portuguese: *Lei nº 4006, de 16 de dezembro de 1961*) is a Brazilian statute enacted during the presidency of João Goulart. It serves as a formal legal instrument concerning the federal budget, the financial fiscal year, and specific rectifications applicable to the Federal Government of Brazil (União Federal).

## Key Facts
- **Full Title:** Lei nº 4006, de 16 de dezembro de 1961.
- **Enactment Date:** December 16, 1961.
- **Promulgating Authority:** Presidency of the Federative Republic of Brazil.
- **Approving Official:** João Goulart.
- **Entity Type:** Statute (formal written document that creates law).
- **Jurisdiction:** Brazil.
- **Place of Publication:** Brasília.
- **Language:** Brazilian Portuguese.
- **Primary Subjects:** Budget (*Orçamento*), Financial Fiscal Year (*Exercicio Financeiro*), Federal Government of Brazil (*União Federal*), and Rectification (*Retificação*).
- **Legal Citation:** Lei nº 4006/1961.
- **Identifier:** LexML Brazil ID `urn:lex:br:federal:lei:1961-12-16;4006`.
- **Official URL:** Available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4006.htm`.

## FAQs
**What is the legal classification of Law No. 4006?**
It is classified as a statute, which is a formal written document enacted to create law. In the context of legal ontology, it is an instance of a "legal term or legal concept" and a subclass of "written work" and "rule."

**What specific topics does Law No. 4006 address?**
The law focuses on administrative and financial governance, specifically citing the Budget, the Financial Fiscal Year, and the Federal Government of Brazil. It also includes provisions for rectification.

**Who signed Law No. 4006 into force?**
The law was approved via promulgation by the Presidency of the Federative Republic of Brazil, with João Goulart serving as the approving authority on December 16, 1961.

## Why It Matters
Law No. 4006 of December 16, 1961, serves as a concrete manifestation of statutory law within the Brazilian legal system. Enacted in Brasília shortly after the city's inauguration as the federal capital, it represents the exercise of legislative authority by the Executive branch regarding fiscal responsibility and national budgeting. As a statute, it functions as the official record of legal rules enacted by the government, ensuring that mandates regarding the federal budget and financial exercises are documented, accessible, and enforceable. Its existence highlights the operational continuity of the Brazilian government during the early 1960s under President João Goulart.

## Notable For
- **Fiscal Regulation:** Specifically targets the federal budget and financial management of the Union.
- **Historical Context:** Enacted on December 16, 1961, early in the parliamentary period preceding the 1964 coup.
- **Executive Authority:** Promulgated by President João Goulart.
- **Capital Location:** Published in Brasília, which had recently become the capital of Brazil in 1960.

## Body

### Definition and Legal Nature
Law No. 4006 of December 16, 1961, is a **statute** enacted by the Brazilian government. As a statute, it is defined as a formal written document intended to create law, distinguishing it from broader abstract legal theories. It is classified as a subclass of "written work," "document," and "rule."

Structurally, the law is composed of legal norms and is considered a part of the broader concepts of "law" and "legal act." Its creation is the result of "legislation" and follows the drafting of "draft laws." As an official legal document, it falls under the "edict of government doctrine," meaning it is generally in the public domain to ensure public accessibility.

### Subject Matter and Scope
The statute explicitly identifies four main subjects that define its scope and application:
1.  **Budget (*Orçamento*):** Refers to the financial plan of the government.
2.  **Financial Fiscal Year (*Exercicio Financeiro*):** Pertains to the specific period used for accounting and budgeting.
3.  **Federal Government of Brazil (*União Federal*):** The entity to which the law applies.
4.  **Rectification (*Retificação*):** Indicates corrections or amendments included within the legal text.

The law applies to the jurisdiction of **Brazil** (officially the Federative Republic of Brazil), a federal republic located in South America.

### Historical and Political Context
The law was approved on **December 16, 1961**, a period marked by significant political activity in Brazil. It was promulgated by the **Presidency of the Federative Republic of Brazil**, specifically under the authority of **João Goulart**, who served as President during this time.

The document lists its place of publication as **Brasília**. Brasília had been inaugurated as the federal capital of Brazil on April 22, 1960, making this law part of the early legislative body produced in the new capital.

### Identification and Access
The law is indexed and accessible through several official identifiers and repositories:
-   **LexML Brazil ID:** `urn:lex:br:federal:lei:1961-12-16;4006`
-   **Legal Citation:** `Lei nº 4006/1961`
-   **Web Resource:** The full text is archived and available at the official Planalto Palace website: `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4006.htm`.
-   **WikiProject:** It is listed on the "WikiProject Brazilian Laws," indicating its relevance in organized knowledge management of Brazilian legislation.

The language of the work is **Brazilian Portuguese**, the official language of the jurisdiction.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1961-12-16;4006)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4006&ano=1961&data=16/12/1961&ato=edcoXVU5keVRVTc7d)