# Law No. 4173 of December 5, 1962

> Brazilian law

**Wikidata**: [Q105648448](https://www.wikidata.org/wiki/Q105648448)  
**Source**: https://4ort.xyz/entity/law-no-4173-of-december-5-1962

## Key Facts
- **Full Title:** Lei nº 4173, de 5 de dezembro de 1962.
- **Type of Entity:** Statute (formal written document that creates law).
- **Jurisdiction:** Federative Republic of Brazil.
- **Date of Publication:** December 5, 1962.
- **Promulgating Authority:** Presidency of the Federative Republic of Brazil, executed by President João Goulart.
- **Main Subject:** Special Budgetary Adjustment (stated as "Credito Especial").
- **Beneficiary Entity:** Federal Court of Accounts of Brazil (stated as "Tribunal De Contas Da União (Tcu)").
- **Purpose:** Allocation for employee/personnel expenses (stated as "Pessoal").
- **Language:** Brazilian Portuguese.
- **Legal Citation:** Lei nº 4173/1962.
- **LexML Brazil URN:** `urn:lex:br:federal:lei:1962-12-05;4173`.
- **Place of Publication:** Brasília.
- **Official URL:** Available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4173.htm`.
- **Wikimedia Project:** Listed on WikiProject Brazilian Laws.

## FAQs
**What is the primary purpose of Law No. 4173/1962?**
The law's primary function is to authorize a special budgetary credit (Crédito Especial) specifically for the Federal Court of Accounts of Brazil (Tribunal de Contas da União - TCU) to cover personnel-related expenses.

**Who approved and promulgated this law?**
The statute was approved and promulgated by the Presidency of the Federative Republic of Brazil, with President João Goulart serving as the head of state at the time of its enactment on December 5, 1962.

**What type of legal document is this?**
It is classified as a statute, which is a formal written document that creates law, acts as a manifestation of statutory law, and is considered a subclass of written work and rule. It is an instance of a legal term or legal concept.

**Where can the official text of this law be accessed?**
The full text is publicly available online via the official Brazilian government portals. It can be found at the LexML identifier `urn:lex:br:federal:lei:1962-12-05;4173` or directly on the Planalto website at the provided URL.

## Why It Matters
Law No. 4173/1962 matters as a specific example of Brazilian statutory law in action, demonstrating the procedural mechanism of a "special budgetary adjustment" (Crédito Especial). This legal instrument allows the government to allocate unforeseen or specific funds to vital state organs outside the standard annual budget cycle. In this case, it ensures the operational funding of the Federal Court of Accounts of Brazil (TCU), the country's supreme federal audit institution, which is crucial for governmental accountability and fiscal oversight. The law is also historically significant as it was enacted during the presidency of João Goulart, a period marked by considerable political and economic activity in Brazil. Its existence as a public domain, formally documented statute highlights the principles of accessible and transparent governance.

## Notable For
- **Specific Budgetary Mechanism:** Notable for its use of a "Crédito Especial" (Special Credit), a specific type of Brazilian budgetary authorization designed for exceptional expenses.
- **Funding the TCU:** Directly supports the Federal Court of Accounts of Brazil, a critical institution for external control and auditing of the federal government's finances.
- **Presidential Enactment:** An example of legislation signed by President João Goulart, reflecting the executive authority of that historical period.
- **Formal Legal Identifier:** Notable for its precise LexML URN (`urn:lex:br:federal:lei:1962-12-05;4173`), which provides a permanent, unique identifier within Brazil's official legal information system.
- **Public Accessibility:** Like all Brazilian statutes, it is notable for its public domain status and availability on official government websites, ensuring transparency and adherence to the rule of law.

## Body

### Legal Classification and Definition
Law No. 4173 of December 5, 1962, is formally classified as a **statute**. In legal theory, a statute is defined as a formal written document that creates law, encompassing acts, executive orders, and by-laws. It is a manifestation of statutory law and functions as a legal norm. As a subclass of "written work," "document," and "rule," this statute serves as the concrete, official record of a legal rule enacted by the Brazilian government. Its creation is the result of "legislation" or a "legal act."

### Subject Matter and Purpose
The law's core function is to authorize a **special budgetary adjustment**, cited in the document as "Credito Especial." This financial allocation is specifically directed toward the **Federal Court of Accounts of Brazil**, known in Portuguese as the *Tribunal de Contas da União (TCU)*. The stated purpose for this special credit is for **"Pessoal"** (Personnel), indicating that the funds are designated for employee-related expenses, such as salaries or benefits, within the TCU. The TCU serves as the Brazilian government's primary body for fiscal and budgetary oversight.

### Legislative and Executive Context
The statute was enacted and promulgated by the **Presidency of the Federative Republic of Brazil**. The determination method for this law was "promulgation," a formal act that publishes the law and makes it binding. The law is specifically linked to **João Goulart**, who served as the President of Brazil at the point in time of its enactment on December 5, 1962. This places the law within a significant historical context, during a period of political instability and economic challenges prior to the 1964 military coup.

### Formal Identification and Publication
The law has a clearly defined set of identifiers and publication details that secure its place in the Brazilian legal system:
- **Title and Citation:** The official title is *Lei nº 4173, de 5 de dezembro de 1962*, and it may be legally cited as *Lei nº 4173/1962*.
- **Publication Date and Place:** The law was officially published on **December 5, 1962**, in **Brasília**, the federal capital of Brazil.
- **Language:** The official text is written in **Brazilian Portuguese**.
- **Jurisdiction:** The law applies to the entirety of the **Federative Republic of Brazil**.

### Digital Access and Authority
The statute is fully integrated into modern digital legal infrastructure, ensuring its accessibility:
- **LexML Brazil ID:** It is assigned the unique URN `urn:lex:br:federal:lei:1962-12-05;4173`, a standard identifier for Brazilian legal documents.
- **Official URL:** The full text of the law can be accessed publicly at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4173.htm` on the official website of the Presidency of Brazil.
- **WikiProject Inclusion:** The law is listed on **WikiProject Brazilian Laws**, indicating its recognition as a relevant subject for structured knowledge curation within the Wikimedia ecosystem.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1962-12-05;4173)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4173&ano=1962&data=05/12/1962&ato=d01UTSE5kMVRVT0d8)