# Law No. 4110 of July 31, 1962

> Brazilian law

**Wikidata**: [Q105648264](https://www.wikidata.org/wiki/Q105648264)  
**Source**: https://4ort.xyz/entity/law-no-4110-of-july-31-1962

## Summary
**Law No. 4110 of July 31, 1962** (Lei nº 4.110) is a Brazilian statute that exempts the broadcaster Emissora de Televisão Continental SA (TV Continental) from federal import and consumption taxes on materials brought into the country. Promulgated by President João Goulart, the law specifically applies to the jurisdiction of the State of Guanabara. It functions as a formal written document creating a specific tax exemption within the Brazilian legal framework.

## Key Facts
- **Official Title:** Lei nº 4.110, de 31 de julho de 1962.
- **Classification:** Instance of a **statute** (a formal written document that creates law).
- **Date of Promulgation:** July 31, 1962.
- **Approving Authority:** Presidency of the Federative Republic of Brazil, under President **João Goulart**.
- **Primary Subject:** Exemption from the **Imposto de Importação** (Import Tax) and **Imposto de Consumo** (Consumption Tax).
- **Beneficiary:** Emissora de Televisão Continental SA — TV Continental.
- **Geographic Scope:** Applies to Brazil, with specific reference to the **State of Guanabara (GB)**.
- **Legal Citation:** Lei nº 4.110/1962.
- **Language:** Brazilian Portuguese.
- **Identifier:** LexML Brazil ID `urn:lex:br:federal:lei:1962-07-31;4110`.
- **Publication Location:** Brasília.
- **Official URL:** Available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4110.htm`.

## FAQs
**What specific tax exemptions does Law No. 4110 provide?**
The law grants a full exemption from the Import Tax (Imposto de Importação) and the Consumption Tax (Imposto de Consumo) for materials imported by the broadcaster Emissora de Televisão Continental SA (TV Continental).

**Who signed Law No. 4110 into effect?**
The statute was approved and promulgated by the Presidency of the Federative Republic of Brazil, specifically under the authority of President João Goulart, on July 31, 1962.

**What is the legal classification of this document?**
It is classified as a statute, which is a formal written document enacted to create law. In the context of semantic web standards, it is equivalent to the `https://schema.org/Legislation` class.

**Which region is specifically mentioned in the law's jurisdiction?**
While the law applies federally to Brazil, it specifically cites the "State of Guanabara" (Estado da Guanabara) in its text, referring to the former federal district that existed between 1960 and 1975.

## Why It Matters
Law No. 4110 serves as a specific example of targeted fiscal legislation in Brazil during the early 1960s. It illustrates the use of statutory law to stimulate specific sectors—in this case, the media and telecommunications infrastructure—by relieving companies like TV Continental of the financial burden of import duties. As a statute, it represents the "manifestation of statutory law" and the "concrete, written evidence of legal rules" that govern society. Its existence highlights the legal mechanisms available to the Brazilian government (specifically the Presidency during this period) to grant tax exemptions as a tool for economic or developmental policy. Furthermore, the law is a matter of public record, ensuring that the public has unrestrained access to the legal acts that affect the nation.

## Notable For
- **Specific Tax Exemption:** Notable for explicitly targeting and removing financial barriers (import and consumption taxes) for a single corporate entity, TV Continental.
- **Historical Jurisdiction:** The law is notable for its reference to the **State of Guanabara**, a Brazilian state that ceased to exist in 1975 when it merged with the State of Rio de Janeiro, marking the law as a document of its specific historical era.
- **Statutory Nature:** As a statute, it is notable for being a formal written document that creates law, acting as a subclass of "written work" and "document" within legal classification systems.
- **Public Accessibility:** The law is notable for being in the public domain and accessible via official government portals (Planalto) and the LexML network, adhering to the principle that legal texts should be freely available to the public.

## Body

### Legislative Definition and Nature
Law No. 4110 is structured as a **statute**, a formal written document that creates law. As a legal concept, it functions as the concrete manifestation of statutory law and acts as the official record of a legal rule enacted by the government. It is classified as a subclass of "written work," "document," and "rule." In the context of global information systems, a statute of this nature is considered equivalent to the `https://schema.org/Legislation` class. Being an official legal document (an "edict of government"), it falls within the public domain, ensuring that the laws governing the public are freely owned by the public without copyright restrictions.

### Provisions and Content
The core function of Law No. 4110 is to provide fiscal exemption. According to its legal digest, the statute "ISENTA DOS IMPOSTOS DE IMPORTAÇÃO E DE CONSUMO, MATERIAL IMPORTADO PELA EMISSORA DE TELEVISÃO CONTINENTAL SA - TV CONTINENTAL" (Exempts from Import and Consumption Taxes material imported by Emissora de Televisão Continental SA - TV Continental).

The key subjects of the law are:
- **Import Tax (Imposto De Importação):** A federal tax levied on goods entering Brazil.
- **Consumption Tax (Imposto De Consumo):** A tax on the consumption of goods.
- **Tax Exemption (Isenção):** The legal act of being freed from the obligation to pay these specific taxes.
- **TV Continental:** The specific corporate beneficiary of this legislation.

### Jurisdiction and Historical Geography
The law applies to the **Federative Republic of Brazil**. The text explicitly references the **State of Guanabara (Estado Da Guanabara - GB)**. This reference places the law geographically and historically; the State of Guanabara was the name for the city of Rio de Janeiro and surrounding areas when it served as the federal district (1960–1975). This detail anchors the statute in a specific period of Brazilian administrative history, following the transfer of the capital to Brasília on April 22, 1960.

### Enactment and Authority
The statute was enacted on **July 31, 1962**, and published in the capital city of **Brasília**. It was approved by the **Presidency of the Federative Republic of Brazil**. The head of state responsible for the promulgation of this law was **João Goulart**, who served as President of Brazil from 1961 until the 1964 coup d'état. The determination method for this law was "promulgation," formally giving it the force of law.

### Official Identification and Access
The law is officially identified in the Brazilian legal system by the citation **Lei nº 4.110/1962**. It is indexed within the **LexML Brazil** network, a standard for identifying legal documents, with the URN (Uniform Resource Name) `urn:lex:br:federal:lei:1962-07-31;4110`.

The full text of the law is available to the public in **Brazilian Portuguese** at the official government portal of the Presidency of the Republic (`https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4110.htm`). It is also tracked by the **WikiProject Brazilian Laws**, indicating its relevance in organized knowledge management projects.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1962-07-31;4110)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4110&ano=1962&data=31/07/1962&ato=009ETW61kMVRVT8f3)
3. LexML Brasil