# Law No. 416 of October 2, 1948 > Brazilian law **Wikidata**: [Q105649779](https://www.wikidata.org/wiki/Q105649779) **Source**: https://4ort.xyz/entity/law-no-416-of-october-2-1948 ## Summary Law No. 416 of October 2, 1948 (Portuguese: Lei nº 416, de 2 de outubro de 1948) is a Brazilian federal statute that establishes tax exemptions and regulations concerning tariffs, import taxes, and consumption taxes, specifically referencing the state of São Paulo. Officially promulgated by the Presidency of the Federative Republic of Brazil, it applies to Brazilian jurisdiction and represents a formal legal manifestation of statutory law. The law is identified within Brazil's official legal framework by the LexML ID `urn:lex:br:federal:lei:1948-10-02;416`. ## Key Facts - **Full Title:** Lei nº 416, de 2 de outubro de 1948 (Law No. 416 of October 2, 1948). - **Entity Type:** Statute (formal written document that creates law). - **Jurisdiction:** Brazil. - **Date of Promulgation/Publication:** October 2, 1948. - **Promulgating Authority:** Presidency of the Federative Republic of Brazil. - **Place of Publication:** Rio de Janeiro. - **Language:** Brazilian Portuguese. - **Legal Citation:** Lei nº 416/1948. - **LexML Brazil ID:** `urn:lex:br:federal:lei:1948-10-02;416`. - **Wikidata Description:** Brazilian law. - **Main Subjects:** - Tariff (Taxa Aduaneira). - São Paulo (Estado De São Paulo - SP). - Import Tax (Imposto De Importação). - Consumption Tax (Imposto De Consumo). - Tax Exemption (Isenção). - **Wikimedia Project:** On focus list of WikiProject Brazilian Laws. ## FAQs **What is the primary purpose of Law No. 416 of 1948?** This statute primarily deals with fiscal regulations, specifically addressing customs tariffs, import taxes, and consumption taxes. It also contains provisions regarding tax exemptions, with specific mention of the state of São Paulo. **Which government authority enacted this law?** The law was approved and promulgated by the Presidency of the Federative Republic of Brazil on October 2, 1948. **Where is the official text of this law documented?** The official text is part of the Brazilian federal legal system and is accessible via the LexML Brazil portal under the identifier `urn:lex:br:federal:lei:1948-10-02;416`. It was originally published in Rio de Janeiro. ## Why It Matters Law No. 416 of October 2, 1948, matters as a specific manifestation of statutory law within the Brazilian legal system, reflecting the federal government's authority to regulate taxation and trade in the post-World War II era. As a formal written document enacted by the Presidency, it serves as a concrete record of legal rules governing economic activities such as imports and consumption. Its specific focus on tariffs and tax exemptions highlights the government's role in fiscal policy and economic regulation, providing the definitive legal basis for such matters within its jurisdiction. Furthermore, its inclusion in the LexML system underscores its ongoing relevance and accessibility within the structured digital framework of Brazilian legislation. ## Notable For - **Fiscal Regulation:** Specifically addresses complex tax categories including tariffs, import taxes, and consumption taxes. - **Regional Specificity:** Explicitly references the state of São Paulo within its main subjects. - **Legal Structure:** Serves as a clear example of a Brazilian "statute" — a formal written document creating law. - **Digital Identification:** Possesses a unique LexML URN (`urn:lex:br:federal:lei:1948-10-02;416`), integrating it into Brazil's official open legal data standards. - **Jurisdictional Authority:** Demonstrates the application of federal law across the entirety of Brazil. - **Historical Context:** Represents a specific legal enactment from 1948, published in Rio de Janeiro, which was the capital at the time. ## Body ### Legal Classification and Definition Law No. 416 of October 2, 1948, is classified as a **statute**. In the context of legal terminology, a statute is a formal written document enacted to create law. It functions as a specific legal term and concept, acting as the concrete manifestation of statutory law. This law is a subclass of "written work," "document," and "rule," distinct from general legal theories but integral to the broader system of law. ### Enactment and Authority The law was officially promulgated on **October 2, 1948**, a process verified as occurring on this specific date. The approving authority was the **Presidency of the Federative Republic of Brazil**. The place of publication for this statute was **Rio de Janeiro**, which served as the federal capital of Brazil at that time. This enactment followed the standard legislative process where a draft bill becomes a binding legal act. ### Subject Matter and Scope The statute's content is defined by several main subjects, indicating its focus on economic and fiscal regulations: - **Tariff (Taxa Aduaneira):** Refers to taxes imposed on imported or exported goods. - **Import Tax (Imposto De Importação):** A specific tax levied on goods brought into the country. - **Consumption Tax (Imposto De Consumo):** A tax on the consumption of goods and services. - **Tax Exemption (Isenção):** Provisions within the law that grant freedom from the obligation to pay certain taxes. - **São Paulo (Estado De São Paulo - SP):** The statute specifically mentions this Brazilian state, suggesting particular relevance or application of its provisions to this region. ### Jurisdiction and Language The law applies to the jurisdiction of **Brazil** and is written in **Brazilian Portuguese**. As a federal law, its provisions are binding throughout the entire national territory. It is legally cited as **Lei nº 416/1948**. ### Identification and Digital Access In the modern Brazilian legal information infrastructure, Law No. 416 of October 2, 1948, is uniquely identified by its **LexML Brazil ID**: `urn:lex:br:federal:lei:1948-10-02;416`. This Uniform Resource Name allows for the precise identification and retrieval of the legal text within the Brazilian Legal Information Institute (IBDD) and related open data systems. The law is also a focus of **WikiProject Brazilian Laws**, indicating its organization and curation within Wikimedia projects. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1948-10-02;416)