# Law No. 4196 of December 24, 1962 > Brazilian law **Wikidata**: [Q105648412](https://www.wikidata.org/wiki/Q105648412) **Source**: https://4ort.xyz/entity/law-no-4196-of-december-24-1962 ## Summary **Law No. 4196 of December 24, 1962** is a Brazilian statute enacted by the Presidency of the Federative Republic of Brazil during the administration of President João Goulart. Published in Brasília, this legal instrument addresses fiscal regulations concerning the state of São Paulo, specifically focusing on tax exemptions related to import and consumption taxes. ## Key Facts - **Official Title:** Lei nº 4196, de 24 de dezembro de 1962 - **Classification:** Instance of a Statute (formal written document creating law) - **Enactment Date:** December 24, 1962 - **Approving Authority:** Presidency of the Federative Republic of Brazil - **Signatory:** João Goulart (President at the time of promulgation) - **Jurisdiction:** Brazil - **Place of Publication:** Brasília, Brazil - **Language:** Brazilian Portuguese - **Legal Citation:** Lei nº 4196/1962 - **Primary Subjects:** São Paulo (State), Import Tax (*Imposto De Importação*), Consumption Tax (*Imposto De Consumo*), and Tax Exemption (*Isenção*) - **Lexml Brazil ID:** `urn:lex:br:federal:lei:1962-12-24;4196` - **Official URL:** Available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4196.htm` - **Project Status:** On the focus list of WikiProject Brazilian Laws ## FAQs **What is the legal function of Law No. 4196/1962?** The law functions as a statutory legal instrument within the Brazilian legal system. Specifically, it regulates fiscal matters by addressing tax exemptions for import and consumption taxes within the context of the state of São Paulo. **Who authorized and signed Law No. 4196?** The law was approved by the Presidency of the Federative Republic of Brazil and was promulgated on December 24, 1962, by President João Goulart. **How is this law classified within the Brazilian legal system?** It is classified as a "statute" (statute), which is a formal written document that creates law. As a statute, it is considered a manifestation of statutory law and functions as a public domain legal text in Brazil. **Where can the official text of Law No. 4196 be accessed?** The official text is accessible online via the Brazilian government's legal portal at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4196.htm`. It is identified in the national legal repository by the Lexml ID `urn:lex:br:federal:lei:1962-12-24;4196`. ## Why It Matters Law No. 4196 of December 24, 1962, represents a specific exercise of legislative authority during the João Goulart administration, a tumultuous period in Brazilian political history. By addressing tax exemptions (*Isenção*) for import (*Imposto De Importação*) and consumption (*Imposto De Consumo*) taxes specifically related to São Paulo, the law illustrates the federal government's role in regional fiscal regulation. As a statute, it serves as a concrete manifestation of statutory law, documenting the legal norms and economic policies enforced by the Brazilian state in 1962. Its availability via the official government portal and its index under the WikiProject Brazilian Laws further ensure its accessibility for legal research and historical analysis. ## Notable For - **Fiscal Regulation of São Paulo:** Specifically targets the state of São Paulo regarding tax exemptions, distinguishing it from general national tax laws. - **Historical Context:** Enacted on Christmas Eve (December 24) in 1962, during the presidency of João Goulart, shortly before the 1964 Brazilian coup d'état. - **Statutory Classification:** A clear example of a "statute" as defined by legal ontology—a formal written document creating law—distinguished from broader concepts like "legislation" or "legal act." - **Public Accessibility:** Like all statutes in the jurisdiction, it is part of the public domain and fully accessible to the citizenry without copyright restriction. - **Structured Legal Data:** Identified by a specific Lexml URN (`urn:lex:br:federal:lei:1962-12-24;4196`), integrating it into the structured web of Brazilian legal data. ## Body ### Legislative Definition and Authority Law No. 4196 (Lei nº 4196) is a statute formally defined as a legal term and concept enacted by the Brazilian federal government. As an instance of a "statute," it is a subclass of written work and rule, serving as a formal written document that creates law. The law was enacted through the process of legislation and is considered a "manifestation of statutory law." The authority for this law derives from the Presidency of the Federative Republic of Brazil. It was promulgated on **December 24, 1962**, specifically authorized by **João Goulart**, who served as the head of state at that time. The determination method for this law is listed as "promulgation," formalizing its entry into the Brazilian legal system. ### Subject Matter and Scope The core substance of Law No. 4196 focuses on fiscal policy, specifically targeting four main subjects: 1. **São Paulo:** The law specifically references the State of São Paulo (*Estado De São Paulo*), indicating a regional application or specificity within the federal mandate. 2. **Import Tax (*Imposto De Importação*):** The law addresses regulations or exemptions concerning taxes levied on goods brought into the country. 3. **Consumption Tax (*Imposto De Consumo*):** It also pertains to the taxation of consumption goods. 4. **Tax Exemption (*Isenção*):** The primary operative mechanism mentioned is "exemption," suggesting the law relieves certain entities or goods in São Paulo from the aforementioned import and consumption taxes. ### Geopolitical and Administrative Context The law is geographically situated within **Brazil**, the largest country in South America. Brazil operates as a federal republic with Portuguese as its official language. At the time of this law's enactment, the capital city was **Brasília**, which is listed as the place of publication for the statute. The jurisdiction of the law applies to the entire Federative Republic of Brazil, though its subject matter has specific relevance to the state of São Paulo. The enactment occurred during a specific historical era in Brazil: - **Independence:** Brazil declared independence from Portugal on September 7, 1822. - **Capital History:** The capital had moved from Rio de Janeiro to Brasília on April 22, 1960, meaning this law was published in the newly established capital just two years after the city's inauguration. - **Political Era:** The law was passed during the administration of João Goulart, a period characterized by significant political polarization and economic challenges in Brazil. ### Technical Identification and Access The law is indexed within Brazilian legal databases using specific identifiers: - **Lexml Brazil ID:** `urn:lex:br:federal:lei:1962-12-24;4196` - **Legal Citation:** `Lei nº 4196/1962` - **Language:** Brazilian Portuguese - **URL:** The full text is digitally preserved and available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4196.htm`. ### Nature of the Legal Instrument As a statute, Law No. 4196 is distinct from other legal instruments like executive orders or by-laws, though it shares the classification of being a formal written document. It follows the lifecycle of "draft laws" and is caused by "legislation." In terms of copyright status, statutes in the United States and France are generally considered public domain; similarly, as an official legal document of the Brazilian government (edict of government), it is an official record of legal rules accessible to the public. It is categorized under Library of Congress Authority IDs and Dewey Decimal systems (342.057, 348.02) as a legal document. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1962-12-24;4196) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4196&ano=1962&data=24/12/1962&ato=950kXVE5kMVRVTe51)