# Law No. 4660 of June 2, 1965

> Brazilian law

**Wikidata**: [Q105648342](https://www.wikidata.org/wiki/Q105648342)  
**Source**: https://4ort.xyz/entity/law-no-4660-of-june-2-1965

## Summary
**Law No. 4660 of June 2, 1965** (Portuguese: *Lei nº 4660, de 2 de junho de 1965*) is a Brazilian statute enacted during the presidency of Castelo Branco. The law primarily addresses fiscal regulations concerning tariffs, import taxes, and consumption taxes, with specific provisions for tax exemptions related to the Ministry of Health. It serves as a formal legal instrument within the jurisdiction of the Federative Republic of Brazil.

## Key Facts
- **Full Title:** Lei nº 4660, de 2 de junho de 1965
- **Enactment Date:** June 2, 1965
- **Promulgating Authority:** Presidency of the Federative Republic of Brazil
- **Signatory:** President Castelo Branco
- **Country of Origin:** Brazil
- **Place of Publication:** Brasília, Brazil
- **Entity Type:** Statute (formal written document creating law)
- **Jurisdiction:** Brazil
- **Language:** Brazilian Portuguese
- **Primary Subjects:** Tariffs (Taxa Aduaneira), Import Tax (Imposto De Importação), Consumption Tax (Imposto De Consumo), and Tax Exemption (Isenção).
- **Specific Stakeholder:** Ministry of Health of Brazil (Ministério Da Saúde)
- **Legal Citation:** Lei nº 4660/1965
- **LexML ID:** urn:lex:br:federal:lei:1965-06-02;4660
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4660.htm

## FAQs
**What is the legal classification of Law No. 4660/1965?**
It is classified as a **statute**, which is a formal written document that creates law. In the context of legal ontology, it is a subclass of "written work," "document," and "rule," serving as a manifestation of statutory law within the Brazilian legal system.

**What topics does Law No. 4660/1965 cover?**
The law focuses on fiscal and customs matters, specifically addressing **tariffs**, **import taxes**, and **consumption taxes**. It also contains provisions regarding **tax exemptions**, particularly in relation to operations involving the **Ministry of Health of Brazil**.

**Who approved and promulgated this law?**
The law was approved and promulgated by the **Presidency of the Federative Republic of Brazil** on June 2, 1965, under the administration of President **Castelo Branco**.

**Where can the official text of the law be accessed?**
The full text of Law No. 4660/1965 is available online at the official Planalto Palace website (`https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4660.htm`) and is indexed under the LexML Brazil identifier `urn:lex:br:federal:lei:1965-06-02;4660`.

## Why It Matters
Law No. 4660 of June 2, 1965, matters as a specific historical instance of Brazilian fiscal legislation enacted during the military dictatorship period. It illustrates the government's approach to economic regulation through the modification of tariff and tax structures. By explicitly linking tax exemptions to the **Ministry of Health**, the statute highlights the intersection of fiscal policy and public health administration, potentially facilitating the import or consumption of medical goods by exempting them from standard duties. As a statute, it represents the exercise of legislative authority to create binding rules (legal norms) that governed commercial and administrative activities in Brazil during that era. Its preservation in digital archives and indexing via LexML ensures continued accessibility for legal research and historical analysis.

## Notable For
- **Fiscal Regulation:** Specifically targets "Taxa Aduaneira" (Tariffs), "Imposto De Importação" (Import Tax), and "Imposto De Consumo" (Consumption Tax).
- **Health Sector Provisions:** Uniquely identifies the Ministry of Health as a main subject, implying specific tax treatment or exemptions for that ministry.
- **Historical Context:** Enacted in 1965, placing it within the early years of the Brazilian military government.
- **Digital Accessibility:** Fully indexed with a persistent identifier (LexML URN) and hosted on the official government portal.

## Body

### Legislative Definition and Classification
Law No. 4660 of June 2, 1965, is a **statute** (statute), a formal written document enacted to create law. In legal taxonomy, a statute is distinguished as a subclass of "written work," "document," and "rule." It functions as the concrete manifestation of statutory law, containing "legal norms" as parts. This entity falls under the broader category of "legal acts" and is preceded by "draft laws" in the legislative process. As a formal enactment, it is equivalent to the `https://schema.org/Legislation` class used in structured data.

### Enactment and Authority
The statute was officially promulgated on **June 2, 1965**. The authority behind the law is the **Presidency of the Federative Republic of Brazil**, with President **Castelo Branco** serving as the signatory. The place of publication was **Brasília**, the federal capital of Brazil. This law applies to the jurisdiction of **Brazil** and is written in **Brazilian Portuguese**.

### Subject Matter and Scope
The law addresses several key fiscal subjects, as defined in its main subject properties:
- **Tariffs (Taxa Aduaneira):** Regulations concerning customs duties.
- **Import Tax (Imposto De Importação):** Taxes levied on goods brought into the country.
- **Consumption Tax (Imposto De Consumo):** Taxes on the consumption of goods.
- **Tax Exemption (Isenção):** Provisions for relieving specific entities or goods from these taxes.
- **Ministry of Health (Ministério Da Saúde):** The law specifically cites the Ministry of Health as a stakeholder or subject, linking the fiscal regulations to public health interests.

### Geographic and Political Context
The law originates from **Brazil**, the largest country in South America. At the time of the law's enactment in 1965, Brazil was operating under a military regime following the 1964 coup. The capital, Brasília, was a relatively new city (inaugurated in 1960), serving as the administrative center where this law was published. The legal system is rooted in the civil law tradition, where statutes serve as primary sources of law.

### Access and Identification
The law is officially cited as **Lei nº 4660/1965**. It holds a unique identifier within the Brazilian legal information system: **LexML Brazil ID** `urn:lex:br:federal:lei:1965-06-02;4660`. This identifier allows for the precise retrieval of the legal text across different databases. The text is publicly accessible via the **Planalto Palace** official website (`https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4660.htm`), ensuring that the "edict of government" remains available to the public as a public domain document. It is also listed on the "WikiProject Brazilian Laws" focus list on Wikimedia projects.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1965-06-02;4660)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4660&ano=1965&data=02/06/1965&ato=2f6MzaU1UeZRVTcb3)