# Law No. 415 of October 2, 1948 > Brazilian law **Wikidata**: [Q105649777](https://www.wikidata.org/wiki/Q105649777) **Source**: https://4ort.xyz/entity/law-no-415-of-october-2-1948 ## Summary Law No. 415 of October 2, 1948 is a Brazilian statute approved by the Presidency of the Federative Republic of Brazil that addresses tariff regulations, import taxes, and tax exemptions specifically related to the state of Rio Grande do Sul. Published in Rio de Janeiro in Brazilian Portuguese, this formal legal document is documented under the LexML identifier `urn:lex:br:federal:lei:1948-10-02;415` and legally cited as Lei nº 415/1948. As a statute, it serves as a written manifestation of statutory law, functioning as a government instrument to regulate trade and fiscal matters within the Brazilian jurisdiction. ## Key Facts - **Official Title:** Lei nº 415, de 2 de outubro de 1948. - **Legal Citation:** Lei nº 415/1948. - **Date of Approval:** October 2, 1948. - **Approving Authority:** Presidency of the Federative Republic of Brazil (via promulgation). - **Place of Publication:** Rio de Janeiro, Brazil. - **Language:** Brazilian Portuguese. - **Jurisdiction:** Brazil (Federative Republic of Brazil). - **Classification:** Instance of a "statute" (a formal written document that creates law). - **Main Subjects:** Tariff (Taxa Aduaneira), Import Tax (Imposto De Importação), Tax Exemption (Isenção), Government (Governo), and the specific geographic focus on the state of Rio Grande do Sul. - **Digital Identifier:** LexML Brazil ID: `urn:lex:br:federal:lei:1948-10-02;415`. - **WikiProject:** Included on the focus list of WikiProject Brazilian Laws. - **Copyright Status:** As a statute, it is considered in the public domain in the United States and France under the edict of government doctrine. ## FAQs **What specific topics does Law No. 415/1948 cover?** The law primarily governs financial and trade regulations, specifically focusing on tariffs (Taxa Aduaneira), import taxes (Imposto De Importação), and tax exemptions (Isenção). It also references the government (Governo) of the state of Rio Grande do Sul, indicating its specific regional or administrative application within Brazil. **Who enacted Law No. 415 of October 2, 1948?** This statute was approved by the Presidency of the Federative Republic of Brazil. The enactment method was promulgation, which occurred on October 2, 1948, formalizing the document as a binding legal instrument. **Where can this law be found and in what language is it written?** The law was published in Rio de Janeiro, Brazil, and is written in Brazilian Portuguese. It is cataloged in the LexML system under the identifier `urn:lex:br:federal:lei:1948-10-02;415`, which facilitates its retrieval and reference in legal databases. **Is Law No. 415/1948 subject to copyright?** No, as a statute—an official legal document enacted by the government—it is generally in the public domain. Under the "edict of government doctrine" observed in jurisdictions like the United States and France, such legislative enactments are not subject to copyright to ensure public access. **What is the legal classification of this document?** Law No. 415 is classified as a "statute," which is defined as a formal written document that creates law. Statutes are distinct as a subclass of written work, document, and rule, and serve as the tangible manifestation of statutory law. ## Why It Matters Law No. 415 of October 2, 1948 matters as a specific instrument of Brazilian economic policy, regulating the critical areas of tariffs and import taxation. By addressing tax exemptions and government revenue streams, particularly concerning the state of Rio Grande do Sul, the law played a role in shaping the fiscal landscape of post-war Brazil. As a statute, it represents the formal mechanisms through which the Presidency exercises authority to document and enforce legal rules. Its inclusion in the LexML system ensures that the law remains accessible as part of the historical and ongoing legal record of the Federative Republic of Brazil, supporting transparency and the rule of law. Furthermore, its status as a public domain document allows unrestricted access to the legal texts governing trade and taxation, reinforcing democratic principles. ## Notable For - **Specific Regional Focus:** Notable for explicitly referencing the state of Rio Grande do Sul in its main subjects, distinct from general federal laws. - **LexML Integration:** One of the Brazilian laws formally indexed in the Legal Metadata Standard (LexML) system with the unique URN `urn:lex:br:federal:lei:1948-10-02;415`. - **Post-War Legislation:** Enacted in 1948, a period of significant restructuring and governance following World War II. - **Fiscal Regulation:** Distinguished by its focus on "Taxa Aduaneira" (tariff) and "Imposto De Importação" (import tax), key components of Brazil's trade economy. - **Presidential Promulgation:** Approved directly by the Presidency of the Federative Republic of Brazil, reflecting the executive's legislative role in that era. - **Public Domain Accessibility:** Recognized as a public domain work in the US and France, ensuring its availability for legal research and historical analysis without copyright restriction. ## Body ### Legal Classification and Definition Law No. 415 of October 2, 1948 is defined formally as a **statute**. In legal taxonomy, a statute is a formal written document that creates law, serving as the physical manifestation of statutory law. As an instance of this class, the law is categorized as a subclass of "written work," "document," and "rule." Unlike abstract legal concepts, this statute is the concrete, recorded expression of rules enacted by the government. It is structurally composed of legal norms and is distinct from other types of legal instruments such as judicial opinions or administrative rulings, though it falls under the broader umbrella of legislation. ### Enactment and Procedural History The statute was approved on October 2, 1948, by the **Presidency of the Federative Republic of Brazil**. The determination method for this approval was **promulgation**, the formal act of proclaiming a new law or statute. The **place of publication** is recorded as **Rio de Janeiro**, which was the federal capital of Brazil at the time (the capital moved to Brasília in 1960). The **publication date** is October 2, 1948, inferred from the approval date. The document is cited legally as **Lei nº 415/1948** and is written in **Brazilian Portuguese**, the official language of Brazil. ### Subject Matter and Scope The content of Law No. 415/1948 centers on specific economic and fiscal regulations. The **main subjects** identified within the text include: * **Tariff (Taxa Aduaneira):** Regulations regarding duties on imported or exported goods. * **Import Tax (Imposto De Importação):** Taxes levied on goods brought into the country. * **Tax Exemption (Isenção):** Provisions relieving certain parties or goods from tax obligations. * **Government (Governo):** References to the governmental administration. * **Rio Grande do Sul:** A specific state in Brazil mentioned as a key geographic focus of the law, suggesting the statute may apply particularly to the administrative or fiscal needs of this region. ### Jurisdictional Context: Brazil This law operates under the jurisdiction of the **Federative Republic of Brazil**. Brazil is the largest country in South America and the fifth-largest nation in the world by area (approximately 8.5 million km²). It is a federal republic with a presidential system and a representative democracy. The country gained independence from Portugal on September 7, 1822. The legislative authority in Brazil is vested in the **National Congress of Brazil**, composed of the Federal Senate and the Chamber of Deputies, although this specific law was promulgated by the Presidency. The legal system operates under the **Constitution of Brazil**, effective since October 5, 1988, though Law No. 415/1948 precedes the current constitution, reflecting the country's earlier legal framework. ### Copyright and Public Policy As a statute, Law No. 415 of October 2, 1948 is subject to the **edict of government doctrine** regarding copyright. This policy dictates that official legal documents—such as legislative enactments, statutes, and public ordinances—are not subject to copyright restrictions. Consequently, this Brazilian law is in the **public domain** in jurisdictions such as the United States and France. This status ensures that the text of the law is freely owned by the public, allowing for unrestricted access, reproduction, and distribution to ensure citizens can read and understand the laws governing them. ### Identification and Metadata The law is systematically cataloged in various knowledge bases and legal information systems: * **LexML Brazil ID:** `urn:lex:br:federal:lei:1948-10-02;415`. This identifier ensures the law is uniquely referenced within the Brazilian Legal Metadata Standard. * **Language of Work:** Brazilian Portuguese. * **Country:** Brazil. * **Applies to Jurisdiction:** Brazil. * **WikiProject:** It is listed on the focus list of **WikiProject Brazilian Laws**, indicating its relevance to collaborative efforts documenting Brazilian legal history on Wikimedia platforms. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1948-10-02;415)