# Law No. 4194 of December 24, 1962

> Brazilian law

**Wikidata**: [Q105647861](https://www.wikidata.org/wiki/Q105647861)  
**Source**: https://4ort.xyz/entity/law-no-4194-of-december-24-1962

## Summary
Law No. 4194 of December 24, 1962, is a Brazilian statute enacted to exempt materials imported by S.A. Rádio Tupi from import and consumption taxes. Promulgated by President João Goulart, it reflects specific economic incentives of the early 1960s. The law is documented in Brazil's legal framework and remains accessible through official government portals.

## Key Facts
- **Full Title:** Lei nº 4194, de 24 de dezembro de 1962  
- **Country:** Brazil  
- **Enactment Date:** December 24, 1962  
- **Approved By:** President João Goulart (during his 1961–1964 term)  
- **Main Subject:** Tax exemption for imported materials by S.A. Rádio Tupi  
- **Taxes Covered:** Import tax (Imposto de Importação) and consumption tax (Imposto de Consumo)  
- **Jurisdiction:** Federative Republic of Brazil  
- **Language:** Brazilian Portuguese  
- **Legal Citation:** Lei nº 4194/1962  
- **LexML ID:** `urn:lex:br:federal:lei:1962-12-24;4194`  
- **Publication Location:** Brasília  
- **Available At:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4194.htm  

## FAQs
**What is the primary purpose of Law No. 4194?**  
This law exempted S.A. Rádio Tupi from paying import and consumption taxes on materials it imported, supporting the company’s operations through targeted tax relief.  

**Who enacted the law?**  
The law was approved by President João Goulart, who served as Brazil’s head of state from 1961 until the 1964 military coup.  

**Why was this tax exemption created?**  
The exemption aimed to incentivize Rádio Tupi’s activities, likely reflecting broader economic or media development strategies during Goulart’s administration.  

**Is the law still in effect?**  
The current status of the law is not specified in the source material, but it remains a documented part of Brazil’s legislative history.  

**What historical context surrounds this law?**  
Enacted in 1962, the law predates Brazil’s 1964–1985 military dictatorship. It represents a moment of legislative action during a politically turbulent period in Brazilian history.  

## Why It Matters
Law No. 4194 matters as a record of Brazil’s mid-20th-century economic policies, particularly those influencing telecommunications and media. By exempting a specific company from taxes, it highlights the government’s role in shaping industrial and commercial activities during João Goulart’s presidency. The law also underscores the legal mechanisms used to support select enterprises, offering insight into Brazil’s regulatory environment of the 1960s. Its documentation in national legal databases ensures its accessibility for historical and legal research, contributing to transparency in governance.

## Notable For
- **Targeted Tax Incentive:** Specifically exempted S.A. Rádio Tupi, a notable media entity, from federal taxes.  
- **Historical Context:** Enacted during the politically volatile early 1960s, prior to Brazil’s military regime.  
- **Presidential Legacy:** Tied to President João Goulart’s legislative actions before his ouster in 1964.  
- **Legal Specificity:** Focused on import and consumption taxes, reflecting narrower economic policy tools of the era.  

## Body

### Enactment and Legal Structure
Law No. 4194 was promulgated on December 24, 1962, by President João Goulart under the authority of the Brazilian federal government. The statute explicitly exempted materials imported by S.A. Rádio Tupi from **Imposto de Importação** (import tax) and **Imposto de Consumo** (consumption tax). This exemption was outlined in the law’s digest, emphasizing its role in reducing financial burdens on the company.  

### Purpose and Scope
The law’s primary objective was to support S.A. Rádio Tupi, a prominent media organization, through tax relief. By exempting specific materials, the government aimed to foster the company’s operational capacity, potentially aligning with broader goals to expand telecommunications infrastructure or media services in Brazil. The exemption applied exclusively to Rádio Tupi, underscoring the law’s targeted nature.  

### Historical Context
Enacted in 1962, the law emerged during a period of political instability in Brazil. President Goulart’s tenure (1961–1964) was marked by contentious policies and social tensions, culminating in the 1964 military coup that established a dictatorship lasting until 1985. Law No. 4194 reflects the legislative priorities of Goulart’s administration, which pursued economic reforms amid rising political polarization. The law’s focus on a single company may indicate efforts to bolster key sectors or allies during this volatile time.  

### Legal Documentation and Accessibility
The law is cataloged in Brazil’s LexML system under the identifier `urn:lex:br:federal:lei:1962-12-24;4194`, ensuring its integration into the national legal database. It is publicly accessible via the Planalto government portal (https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4194.htm), adhering to Brazil’s transparency policies for legislative records. Its publication in Brasília, the federal capital, followed standard procedures for federal statutes.  

### Related Entities and Impact
- **S.A. Rádio Tupi:** The primary beneficiary, Rádio Tupi was a significant media entity in Brazil. The tax exemption likely influenced its operational capabilities and contributions to broadcasting.  
- **João Goulart:** As the approving authority, Goulart’s role links the law to his broader economic agenda, which included labor reforms and nationalization policies.  
- **Brazilian Legislature:** The law exemplifies the legislative branch’s capacity to enact targeted economic measures during the Second Brazilian Republic (1946–1964).  

### Legacy and Relevance
While the law’s immediate impact was limited to Rádio Tupi, it serves as a case study in Brazil’s use of tax policy to influence industry. Its specificity contrasts with broader statutes, illustrating the flexibility of legislative tools in addressing singular economic needs. Today, the law remains a historical artifact, documented in academic and legal resources as part of Brazil’s mid-20th-century legislative corpus.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1962-12-24;4194)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4194&ano=1962&data=24/12/1962&ato=012cXVE5kMVRVT73c)
3. LexML Brasil