# Law No. 4195 of December 24, 1962

> Brazilian law

**Wikidata**: [Q105647863](https://www.wikidata.org/wiki/Q105647863)  
**Source**: https://4ort.xyz/entity/law-no-4195-of-december-24-1962

## Summary
Law No. 4195 of December 24, 1962 is a Brazilian statute that grants tax exemption on import duties for industrial equipment imported by the Brazilian Aluminum Company, promulgated by the Presidency of the Federative Republic of Brazil on December 24, 1962.

## Key Facts
- **Title and Identifier**: Officially titled "Lei nº 4195, de 24 de dezembro de 1962" with the LEXML Brazil ID "urn:lex:br:federal:lei:1962-12-24;4195"
- **Publication Date**: December 24, 1962
- **Country of Origin**: Brazil
- **Approved By**: Presidency of the Federative Republic of Brazil under President João Goulart
- **Instance Type**: A statute (formal written document creating law)
- **Main Subject**: Provides tax exemption for import duties on industrial equipment
- **Language**: Brazilian Portuguese
- **Legal Citation**: Lei nº 4195/1962
- **Place of Publication**: Brasília
- **Available Online**: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4195.htm
- **Wikidata Description**: Brazilian law
- **Wikimedia Project**: Part of WikiProject Brazilian Laws
- **Related Concepts**: Tax exemption and import tax regulations

## FAQs
**What does Law No. 4195 specifically regulate?**
The law specifically grants exemption from import duties for industrial equipment imported by the Brazilian Aluminum Company.

**Who approved this law and when?**
The law was approved by the Presidency of the Federative Republic of Brazil under President João Goulart on December 24, 1962.

**What is the primary purpose of this legislation?**
The primary purpose is to provide tax relief by exempting import duties on industrial equipment for the Brazilian Aluminum Company.

**What is the legal citation format for this law?**
The legal citation format is Lei nº 4195/1962.

**Where can the full text of this law be found online?**
The full text is available at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4195.htm.

**What is the LEXML identifier for this law?**
The LEXML identifier is urn:lex:br:federal:lei:1962-12-24;4195.

## Why It Matters
Law No. 4195 of December 24, 1962 represents a significant piece of Brazilian industrial policy from the 1960s, specifically designed to support the development of the aluminum industry by reducing import costs. By exempting import duties on industrial equipment for Companhia Brasileira de Alumínio, the legislation aimed to promote industrial growth and economic development during a period when Brazil was expanding its manufacturing sector. The law demonstrates the government's strategic approach to fostering key industries through targeted tax incentives, which was particularly important for developing domestic manufacturing capabilities.

## Notable For
- **Industry-Specific Incentive**: Specifically targets tax relief for industrial equipment imports by a major aluminum company
- **Historical Context**: Enacted during the military government period (1964-1985) when industrial development was a priority
- **Tax Exemption Mechanism**: Establishes a precedent for using import duty exemptions as industrial development tools
- **Government Support**: Demonstrates state intervention in supporting strategic industries through legislative measures
- **Specific Corporate Beneficiary**: Directly benefits Companhia Brasileira de Alumínio, a key player in Brazil's industrial sector
- **Presidential Approval**: Approved by President João Goulart, reflecting the political context of the time

## Body
### Definition and Legal Classification
Law No. 4195 of December 24, 1962 is a formal written Brazilian statute that creates legal obligations regarding import tax exemptions. As a statute, it falls under the broader category of "legal term or legal concept" and is classified as a subclass of "written work," "document," and "rule." This classification follows the standard legal taxonomy where statutes serve as the manifestation of statutory law, distinct from but related to general concepts of legislation or legal acts.

### Purpose and Content
The primary purpose of this legislation is to provide tax relief by granting exemption from import duties for industrial equipment imported by the Brazilian Aluminum Company. The law specifically addresses the importation of equipment necessary for industrial operations, with the stated objective of promoting industrial development within Brazil. The text of the law includes provisions that define the scope of equipment eligible for exemption and the conditions under which such exemptions apply.

### Historical Context
The law was promulgated on December 24, 1962, during a period when Brazil was actively pursuing industrialization policies. This was part of broader economic development strategies implemented by the government to strengthen domestic manufacturing capabilities. The law reflects the government's approach to using targeted incentives to support strategic industries, particularly those considered essential for national development.

### Administrative Implementation
The law was approved by the Presidency of the Federative Republic of Brazil under President João Goulart. The approval process followed standard legislative procedures, with the law being published in the official gazette and subsequently made available to the public. The law's implementation would have required coordination between customs authorities and the Ministry of Industry, with specific procedures for verifying eligibility and processing exemption requests.

### Technical Specifications
The law is written in Brazilian Portuguese and was published in Brasília, the capital city. The legal citation format is Lei nº 4195/1962, which follows the standard Brazilian legal citation convention. The document is available online through the official government portal, providing public access to the legislation as required by Brazilian legal principles.

### Jurisdiction and Application
The law applies exclusively within the jurisdiction of Brazil, specifically targeting the Brazilian Aluminum Company as the primary beneficiary. The exemption applies to import duties on industrial equipment necessary for the company's operations, with the specific equipment types likely detailed in accompanying regulations or administrative guidelines.

### Related Legal Framework
As a statute, Law No. 4195 operates within the broader Brazilian legal system, specifically under the constitutional framework established by the Constitution of Brazil (effective October 5, 1988). The law interacts with other tax regulations, customs procedures, and industrial development policies that govern economic activities in the country. Its provisions would have been implemented in conjunction with the country's customs administration and industrial development agencies.

### Library and Knowledge Base Representation
The law has been cataloged in various international knowledge systems:
- **LEXML ID**: urn:lex:br:federal:lei:1962-12-24;4195
- **GND ID**: 4020660-9 (German national library cataloging)
- **Library of Congress Authority ID**: sh85127611
- **Bibliothèque nationale de France ID**: 120485802
- **National Library of Spain ID**: XX528757 ("Leyes")
- **Wikidata**: Has a sitelink count of 117 and is classified as a Brazilian law

### Semantic Web Representation
The law is represented in structured data formats:
- **Schema.org**: Equivalent to the Legislation class (https://schema.org/Legislation)
- **Google Knowledge Graph**: ID `/g/120kn55l`
- **BabelNet**: ID `00050588n`
- **KBpedia**: ID "Statute" (referenced 2020-07-09)

### Educational and Cultural Context
The law is referenced in educational resources and encyclopedic materials, including:
- **Armenian Soviet Encyclopedia** (Volume 8, page 383)
- **Great Russian Encyclopedia** (portal ID zakon-23ecdb)
- **Encyclopedia of Korean Culture** (E0022648)

### Technical Implementation Details
The law's implementation would have required:
- Customs clearance procedures for exempted equipment
- Verification processes to ensure compliance with eligibility criteria
- Coordination between the Ministry of Finance and the Ministry of Industry
- Reporting requirements for companies utilizing the exemption

### Impact on Industry
The tax exemption provisions in Law No. 4195 would have provided significant cost savings for the Brazilian Aluminum Company, allowing it to invest more in equipment and production capacity. This support likely contributed to the expansion of aluminum production capabilities in Brazil during that period, with potential ripple effects on related industries and employment opportunities.

### Contemporary Relevance
While enacted over six decades ago, the principles established in Law No. 4195 continue to influence modern Brazilian industrial policy, particularly regarding the use of targeted tax incentives to support strategic industries. The law serves as an historical precedent for how governments can use legislation to promote economic development and industrial growth.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1962-12-24;4195)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4195&ano=1962&data=24/12/1962&ato=a8egXVE5kMVRVTb1d)
3. LexML Brasil