# Law No. 412 of October 2, 1948 > Brazilian law **Wikidata**: [Q105649807](https://www.wikidata.org/wiki/Q105649807) **Source**: https://4ort.xyz/entity/law-no-412-of-october-2-1948 ## Summary Law No. 412 of October 2, 1948, is a Brazilian statute enacted by the Presidency of the Federative Republic of Brazil to address tariffs, import taxes, and tax exemptions, with specific provisions for the state of São Paulo. It was published in Rio de Janeiro and remains a key component of Brazil’s historical legal framework governing customs and taxation. ## Key Facts - **Enactment Date:** October 2, 1948. - **Approved By:** Presidency of the Federative Republic of Brazil. - **Publication Place:** Rio de Janeiro. - **Jurisdiction:** Applies to Brazil, with specific focus on the state of São Paulo. - **Language:** Written in Brazilian Portuguese. - **Legal Citation:** Lei nº 412/1948. - **Main Subjects:** Tariffs, import taxes, tax exemptions, and the "Imposto de Consumo" (Consumption Tax). - **Identifier:** LexML Brazil ID `urn:lex:br:federal:lei:1948-10-02;412`. - **Related Project:** Part of WikiProject Brazilian Laws. ## FAQs **What is the primary purpose of Law No. 412 of 1948?** This law establishes regulations for tariffs, import taxes, and tax exemptions in Brazil, with particular emphasis on the state of São Paulo. It addresses fiscal policies related to customs and consumption taxes. **Who approved Law No. 412?** The law was approved by the Presidency of the Federative Republic of Brazil on October 2, 1948, through formal promulgation. **Where was the law published?** It was published in Rio de Janeiro, the capital of Brazil at the time, ensuring its legal dissemination and enforcement. **Does the law apply to all of Brazil?** While the law applies federally, it specifically highlights provisions related to the state of São Paulo, indicating targeted economic or administrative measures. **What languages is the law available in?** The law is written in Brazilian Portuguese, the official language of Brazil. **Is this law part of any notable initiatives?** Yes, it is included in WikiProject Brazilian Laws, a collaborative effort to document and analyze Brazilian legal history and statutes. ## Why It Matters Law No. 412 of 1948 is significant for its role in shaping Brazil’s mid-20th-century tax and customs policies, particularly in the economically critical state of São Paulo. It reflects the government’s efforts to regulate trade, generate revenue, and implement exemptions that influenced economic activities during that period. As a historical statute, it provides insights into Brazil’s legal evolution, fiscal governance, and regional economic strategies, serving as a reference for understanding the country’s past regulatory frameworks. ## Notable For - **Tariff Regulation:** Establishes rules for tariffs and import taxes, impacting Brazil’s trade practices. - **Tax Exemptions:** Defines exemptions that shaped fiscal incentives and economic behavior. - **Regional Focus:** Highlights São Paulo’s economic importance through specific provisions. - **Historical Context:** Represents a key legal document from Brazil’s post-war governance period. - **Consumption Tax Framework:** Addresses the "Imposto de Consumo," contributing to Brazil’s tax system development. ## Body ### Enactment and Approval Law No. 412 was enacted on October 2, 1948, by the Presidency of the Federative Republic of Brazil. This legislative action followed standard legal procedures, culminating in promulgation by the executive branch. The law’s approval underscores the federal government’s authority in regulating national and regional economic matters. ### Publication Details The statute was published in Rio de Janeiro, which served as Brazil’s capital until 1960. This publication ensured the law’s accessibility and enforceability across the country, adhering to legal dissemination practices of the time. ### Jurisdiction and Language The law applies to the entirety of Brazil but includes specific references to the state of São Paulo, reflecting its economic prominence. Written in Brazilian Portuguese, the official national language, it adheres to legal drafting conventions, ensuring clarity and compliance with governmental standards. ### Key Provisions - **Tariffs and Import Taxes:** The law establishes regulatory frameworks for tariffs and import taxes, critical for managing international trade and domestic revenue. - **Tax Exemptions:** It outlines exemptions designed to incentivize certain economic activities or relieve specific sectors from tax burdens. - **Imposto de Consumo:** Addresses the Consumption Tax, a component of Brazil’s broader tax system aimed at regulating consumer goods and services. ### Related Initiatives Law No. 412 is recognized by WikiProject Brazilian Laws, an initiative focused on documenting and preserving Brazil’s legal heritage. This association highlights the law’s relevance to researchers, historians, and policymakers studying Brazilian legislative history. ### Historical and Legal Context Enacted during a period of post-war economic restructuring, the law reflects Brazil’s efforts to stabilize and grow its economy. Its focus on São Paulo—a hub for industry and commerce—demonstrates targeted governance strategies to foster regional development. The statute’s provisions on tariffs and exemptions also contextualize Brazil’s approach to protectionism and trade regulation in the mid-20th century. ### Legacy and Impact While superseded by subsequent legislation, Law No. 412 remains a foundational document for understanding the evolution of Brazilian tax law and customs regulation. Its emphasis on regional economic governance and fiscal policy provides historical insights into the interplay between federal and state-level economic management in Brazil. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1948-10-02;412)