# Law No. 4232 of June 7, 1963

> Brazilian law

**Wikidata**: [Q105647822](https://www.wikidata.org/wiki/Q105647822)  
**Source**: https://4ort.xyz/entity/law-no-4232-of-june-7-1963

## Summary
Law No. 4232 of June 7, 1963, officially titled "Lei nº 4232, de 7 de junho de 1963," is a Brazilian federal statute that granted tax exemptions for materials imported by Siderurgica Barra Mansa S/A. Approved by the Presidency of the Federative Republic of Brazil under João Goulart, this law specifically exempted the company from import and consumption taxes.

## Key Facts
*   **Official Title:** Lei nº 4232, de 7 de junho de 1963
*   **Aliases:** Lei nº 4232, de 7 de junho de 1963
*   **Country:** Brazil
*   **Publication Date:** June 7, 1963
*   **Approval Authority:** Presidency of the Federative Republic of Brazil
*   **Approving President:** João Goulart (on June 7, 1963)
*   **Nature of Document:** Statute
*   **Law Digest:** Exempts from import and consumption taxes material to be imported by Siderurgica Barra Mansa S/A.
*   **Main Subjects:** Tax exemption, import tax, consumption tax, municipality, Rio de Janeiro (Estado Do Rio De Janeiro (Rj)), Barra Mansa (Barra Mansa (Rj)).
*   **Place of Publication:** Brasília
*   **Language:** Brazilian Portuguese
*   **Legal Citation:** Lei nº 4232/1963
*   **LexML Brazil ID:** urn:lex:br:federal:lei:1963-06-07;4232
*   **Online Availability:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4232.htm
*   **Jurisdiction:** Brazil
*   **Wikimedia Project Focus:** WikiProject Brazilian Laws

## FAQs
**What is the primary purpose of Law No. 4232 of June 7, 1963?**
The primary purpose of Law No. 4232 of June 7, 1963, was to grant specific tax exemptions. It exempted materials imported by Siderurgica Barra Mansa S/A from both import and consumption taxes.

**Who approved this Brazilian law?**
This law was approved by the Presidency of the Federative Republic of Brazil. The approval was made under the authority of President João Goulart on the same date of its publication, June 7, 1963.

**What specific taxes did the law address?**
Law No. 4232 of June 7, 1963, specifically addressed two types of taxes: import tax (Imposto De Importação) and consumption tax (Imposto De Consumo). It provided an exemption from these taxes for certain imported materials.

**Where can the official text of Law No. 4232/1963 be accessed?**
The official text of Law No. 4232/1963 is available online through the Brazilian government's legislative portal. It can be accessed at the URL: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4232.htm.

## Why It Matters
Law No. 4232 of June 7, 1963, matters as a tangible example of how government authority is exercised through formal legal instruments to influence economic activity. As a statute, it represents a formal written document that creates law, serving as a manifestation of statutory law within Brazil's legal framework. This specific law demonstrates the use of tax exemptions as a policy tool to support particular industrial enterprises, in this case, Siderurgica Barra Mansa S/A, by reducing the cost of imported materials. Its existence provides insight into Brazil's economic policies and legislative priorities during the early 1960s, highlighting the government's role in fostering industrial development through fiscal incentives.

## Notable For
*   **Specific Economic Incentive:** Granted a targeted tax exemption for a single industrial entity, Siderurgica Barra Mansa S/A.
*   **Presidential Approval:** Approved by João Goulart, then President of the Federative Republic of Brazil.
*   **Federal Statute:** A clear instance of a federal statute enacted in Brazil.
*   **Historical Documentation:** Preserved as part of Brazil's legislative history, accessible through official government archives.
*   **Jurisdictional Example:** Serves as a concrete example of a law applying to the jurisdiction of Brazil.

## Body

### Overview and Classification
Law No. 4232 of June 7, 1963, officially designated as "Lei nº 4232, de 7 de junho de 1963," is a federal statute originating from Brazil. It is classified as a formal written document that creates law, embodying the characteristics of a statute as a manifestation of statutory law. The law was published on June 7, 1963, in Brasília, the capital of Brazil, and its text is rendered in Brazilian Portuguese. It is legally cited as Lei nº 4232/1963 and is included in the WikiProject Brazilian Laws, indicating its recognition within legislative documentation efforts.

### Purpose and Scope
The central purpose of Law No. 4232 of June 7, 1963, was to provide a specific tax exemption. The law's digest clearly states its intent: "ISENTA DOS IMPOSTOS DE IMPORTAÇÃO E DE CONSUMO MATERIAL A SER IMPORTADO PELA SIDERURGICA BARRA MANSA S/A." This means it exempted materials destined for import by Siderurgica Barra Mansa S/A from both import tax (Imposto De Importação) and consumption tax (Imposto De Consumo). This legislative act aimed to reduce the financial burden on the specified company regarding its imported goods.

### Approval and Publication
The enactment of Law No. 4232 of June 7, 1963, was formalized through the approval of the Presidency of the Federative Republic of Brazil. The law was promulgated on June 7, 1963, by João Goulart, who served as the President at that time. Its publication occurred in Brasília, the federal capital, ensuring its official dissemination and legal effect across the Brazilian jurisdiction.

### Geographic and Thematic Focus
The main subjects addressed by Law No. 4232 of June 7, 1963, are multifaceted, encompassing both geographical locations and specific legal concepts. Geographically, the law is relevant to the state of Rio de Janeiro (Estado Do Rio De Janeiro (Rj)) and, more specifically, the municipality of Barra Mansa (Barra Mansa (Rj)), which is presumably where Siderurgica Barra Mansa S/A was located or operated. Thematically, the law focuses on tax exemption (Isenção), particularly concerning import tax (Imposto De Importação) and consumption tax (Imposto De Consumo), and the broader concept of a municipality (Municipio) in relation to its application.

### Legal Context and Accessibility
As a statute, Law No. 4232 of June 7, 1963, is a foundational legal concept, serving as a formal written document that creates law. It is a primary instrument through which government authority is formally exercised and recorded. The law is identified by the LexML Brazil ID urn:lex:br:federal:lei:1963-06-07;4232, a unique identifier within the Brazilian legal information system. The full text of this law is publicly available online, ensuring transparency and accessibility for legal research and public information. It can be accessed via the URL: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4232.htm. The law applies specifically to the jurisdiction of Brazil, a federal republic in South America that declared independence in 1822 and had a presidential system in place during 1963.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1963-06-07;4232)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4232&ano=1963&data=07/06/1963&ato=c4dgXUq50MVRVTdd5)
3. LexML Brasil