# Law No. 4184 of December 17, 1962

> Brazilian law

**Wikidata**: [Q105647817](https://www.wikidata.org/wiki/Q105647817)  
**Source**: https://4ort.xyz/entity/law-no-4184-of-december-17-1962

## Summary
Law No. 4184 of December 17, 1962, is a Brazilian federal statute that primarily addresses customs tariffs and tax exemptions, particularly for religious organizations. It was promulgated by President João Goulart and applies to the entire jurisdiction of Brazil. The full text of the law is officially published and accessible online through the Brazilian government's legislative portals.

## Key Facts
- **Title:** Lei nº 4184, de 17 de dezembro de 1962.
- **Type:** A federal statute, which is a formal written document that creates law.
- **Country:** Brazil.
- **Publication Date:** December 17, 1962.
- **Place of Publication:** Brasília.
- **Approved By:** The Presidency of the Federative Republic of Brazil, with João Goulart as the promulgating authority on December 17, 1962.
- **Legal Citation:** Lei nº 4184/1962.
- **Language:** Brazilian Portuguese.
- **Applies to Jurisdiction:** Brazil.
- **Official URL:** `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4184.htm`.
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1962-12-17;4184`.
- **Wikidata Description:** Brazilian law.
- **Wikimedia Project:** It is on the focus list of WikiProject Brazilian Laws.

## FAQs
**What are the main subjects covered by this law?**
Law No. 4184/1962 deals primarily with fiscal matters, specifically tariffs (`Taxa Aduaneira`), import taxes (`Imposto De Importação`), and tax exemptions (`Isenção`). A significant aspect of the law relates to provisions for religious organizations (`Instituição Religiosa`).

**Who was responsible for enacting this law?**
The law was formally promulgated by the Presidency of the Federative Republic of Brazil. The act of promulgation was carried out by President João Goulart on December 17, 1962.

**Where can the official text of this law be found?**
The authentic text is published in the official government gazette and is digitally preserved and accessible through the Brazilian government's legislative portals, primarily the Planalto website and the LexML system, using its unique identifier.

## Why It Matters
This law matters as a concrete example of Brazilian statutory law from the early 1960s, illustrating the federal government's role in regulating economic activity through tariffs and tax policy. Its specific focus on exemptions for religious institutions highlights the intersection of fiscal policy and cultural/religious recognition within the Brazilian legal framework. As a publicly accessible statute, it embodies the principle that laws governing citizens should be freely available to them, reinforcing transparency and the rule of law.

## Notable For
- **Specific Fiscal Focus:** It is explicitly documented as dealing with tariffs, import taxes, and tax exemptions.
- **Historical Context:** Enacted during the presidency of João Goulart, a significant political figure in Brazilian history.
- **Digital Preservation:** Has a structured digital identity (`LexML Brazil ID`) ensuring long-term access and citability.
- **Recognition in Collaborative Projects:** Included in the scope of WikiProject Brazilian Laws, indicating its recognition as a notable piece of legislation within a collaborative knowledge base.

## Body

### Identity and Classification
Law No. 4184 of December 17, 1962, is formally classified as a **statute**. A statute is defined as a formal written document that creates law, encompassing acts passed by legislatures, executive orders, and by-laws. This classification places it within the broader category of legal documents that manifest statutory law.

### Promulgation and Authority
The statute was **approved by** the Presidency of the Federative Republic of Brazil. The act of promulgation occurred on December 17, 1962, with the specific authority being President **João Goulart**. The law was published in Brasília, the national capital, on the same date.

### Subject Matter
The law's **main subject** encompasses several key areas, as derived from the text of the law itself:
- **Tariff** (stated as `Taxa Aduaneira`)
- **Tax exemption** (stated as `Isenção`)
- **Religious organization** (stated as `Instituição Religiosa`)
- **Import tax** (stated as `Imposto De Importação`)
This indicates the law's primary focus on customs regulations and fiscal measures, including specific provisions relating to religious institutions.

### Jurisdiction and Application
The law **applies to jurisdiction** of Brazil, meaning it is a federal law with nationwide effect. Its **language of work or name** is Brazilian Portuguese, the official language of the country.

### Digital Access and Preservation
The law is part of Brazil's effort to provide digital access to legislation. Its official text is hosted on the government's website at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4184.htm`. It is also systematically cataloged in the LexML Brasil system with the unique identifier `urn:lex:br:federal:lei:1962-12-17;4184`, which standardizes its citation and retrieval.

### Context within Brazil
As a law of **Brazil**, it operates within the legal system of the fifth-largest country in the world, a federal republic whose current constitution was promulgated in 1988. Brazil's legal system is based on civil law tradition.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1962-12-17;4184)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4184&ano=1962&data=17/12/1962&ato=552cXUE5kMVRVT83a)