# Law No. 4224 of May 10, 1963 > Brazilian law **Wikidata**: [Q105648473](https://www.wikidata.org/wiki/Q105648473) **Source**: https://4ort.xyz/entity/law-no-4224-of-may-10-1963 ## Summary Law No. 4224 of May 10, 1963 (Portuguese: Lei nº 4224, de 10 de maio de 1963) is a Brazilian federal statute enacted during the presidency of João Goulart. It is a legal instrument focused on tax matters, specifically addressing exemptions related to consumption taxes and import taxes. The law was promulgated in Brasília and applies to the jurisdiction of Brazil. ## Key Facts - **Title:** Lei nº 4224, de 10 de maio de 1963 - **Also Known As:** Lei nº 4224/1963 - **Type of Legal Instrument:** Statute (formal written document that creates law) - **Enactment Date:** May 10, 1963 - **Approving Authority:** Presidency of the Federative Republic of Brazil - **Promulgated By:** João Goulart (President at the time) - **Country:** Brazil - **Jurisdiction:** Federative Republic of Brazil - **Place of Publication:** Brasília, Brazil - **Language:** Brazilian Portuguese - **Main Subjects:** Tax exemption ("Isenção"), Consumption Tax ("Imposto De Consumo"), Import Tax ("Imposto De Importação") - **Official Identifier (LexML Brazil ID):** urn:lex:br:federal:lei:1963-05-10;4224 - **Legal Citation:** Lei nº 4224/1963 - **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4224.htm - **Wikimedia Project Status:** On the focus list of WikiProject Brazilian Laws ## FAQs **What is the primary purpose of Law No. 4224 of May 10, 1963?** Law No. 4224 is a Brazilian federal statute that establishes legal provisions regarding tax exemptions. Its main subjects include exemptions for consumption taxes and import taxes. **Who approved and promulgated Law No. 4224?** The law was approved by the Presidency of the Federative Republic of Brazil and was promulgated by President João Goulart on May 10, 1963. **Where can the official text of Law No. 4224 be found?** The official text of the law is available online at the Planalto Presidential Palace website (https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4224.htm) and is identified by the LexML Brazil ID: urn:lex:br:federal:lei:1963-05-10;4224. ## Why It Matters Law No. 4224 of May 10, 1963 matters as a historical legal instrument of the Brazilian federal government. Enacted during the administration of President João Goulart, it represents a specific exercise of executive and legislative authority in the domain of fiscal policy. The law is significant for its focus on tax exemptions concerning consumption and import taxes, which are critical components of Brazil's economic and trade regulations. As a formal statute, it serves as a manifestation of statutory law and contributes to the body of written legal rules that govern the Federative Republic of Brazil. Its inclusion in the WikiProject Brazilian Laws highlights its recognized importance within the structured documentation of Brazil's legal history. ## Notable For - **Historical Legal Document:** Enacted on May 10, 1963, during a politically significant period in Brazilian history under President João Goulart. - **Specific Tax Focus:** Directly addresses tax exemption ("Isenção"), consumption tax ("Imposto De Consumo"), and import tax ("Imposto De Importação"). - **Jurisdictional Authority:** Applies to the entire Federative Republic of Brazil. - **Official Digital Record:** Assigned a LexML Brazil identifier (urn:lex:br:federal:lei:1963-05-10;4224) for standardized legal citation. - **Public Accessibility:** The full text is publicly available on the official Planalto government website. ## Body ### Identification and Classification Law No. 4224 of May 10, 1963, is formally titled "Lei nº 4224, de 10 de maio de 1963" and is also cited as "Lei nº 4224/1963." It is classified as a **statute**, which is defined as a formal written document that creates law. As a legal instrument, it is a manifestation of statutory law and serves as an official record of legal rules enacted by the government of Brazil. The document is written in **Brazilian Portuguese**. ### Enactment and Authority The statute was approved by the **Presidency of the Federative Republic of Brazil** and was officially promulgated by **João Goulart**, who served as the President, on **May 10, 1963**. The place of publication for this law was **Brasília**, the federal capital of Brazil. ### Subject Matter and Scope The primary focus of Law No. 4224 centers on fiscal and taxation matters. Its specified main subjects are: - **Tax Exemption:** Referred to as "Isenção" in Portuguese. - **Consumption Tax:** Referred to as "Imposto De Consumo." - **Import Tax:** Referred to as "Imposto De Importação." The law applies to the jurisdiction of **Brazil** (the Federative Republic of Brazil). ### Official Records and Accessibility The law is registered under the **LexML Brazil ID**: `urn:lex:br:federal:lei:1963-05-10;4224`. This identifier is part of the LexML Brazil system, a project aimed at providing a standard for identifying and referencing legal documents in the country. The full text of Law No. 4224 is available for public access at the official **Presidency of the Republic** website (Planalto Palace) at the following URL: `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4224.htm`. ### Context of Brazilian Law As a statute enacted in 1963, this law is part of the broader legal framework of Brazil, a country that operates as a federal republic with its capital in Brasília. The statute is included on the focus list of **WikiProject Brazilian Laws**, a Wikimedia project dedicated to improving coverage of Brazilian legislation. Brazil, officially the Federative Republic of Brazil, is the largest country in South America and uses Portuguese as its official language. The country's legal system creates statutes that function as the formal expression of legal rules. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1963-05-10;4224) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4224&ano=1963&data=10/05/1963&ato=ee7oXTq50MVRVT762)