# Law No. 4992 of May 21, 1966

> Brazilian law

**Wikidata**: [Q105647608](https://www.wikidata.org/wiki/Q105647608)  
**Source**: https://4ort.xyz/entity/law-no-4992-of-may-21-1966

## Summary
Law No. 4992 of May 21, 1966 (Lei nº 4992/1966) is a Brazilian federal statute that grants a specific exemption from import taxes, fees, and emoluments for an automobile donated to Mauro Ramos de Oliveira by German citizens. Enacted during the presidency of Humberto de Alencar Castelo Branco, the law serves as a formal written legislative act manifesting statutory law within the jurisdiction of Brazil.

## Key Facts
- **Official Title:** Lei nº 4992, de 21 de maio de 1966
- **Legal Citation:** Lei nº 4992/1966
- **Enactment Date:** May 21, 1966
- **Jurisdiction:** Brazil
- **Approving Authority:** Presidency of the Federative Republic of Brazil
- **Approving President:** Castelo Branco (via promulgation)
- **Instance Of:** Statute (a formal written document that creates law)
- **Language:** Brazilian Portuguese
- **Place of Publication:** Brasília
- **LexML Brazil ID:** urn:lex:br:federal:lei:1966-05-21;4992
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4992.htm
- **Main Subject:** Tax exemption (Isenção) and Import tax (Imposto De Importação)
- **Specific Purpose:** Grants exemption for an automobile donated to Mauro Ramos de Oliveira by German citizens
- **WikiProject:** WikiProject Brazilian Laws

## FAQs
**What is the primary function of Law No. 4992/1966?**
The law functions as a legislative instrument to grant a tax exemption. It specifically exempts a single automobile from the payment of import taxes, fees, and emoluments.

**Who is the beneficiary of the tax exemption granted by this law?**
The specific beneficiary named in the legislation is Mauro Ramos de Oliveira.

**Who were the donors of the automobile mentioned in the law?**
The vehicle was donated by German citizens.

**Which Brazilian president enacted this law?**
The law was approved by the Presidency of the Federative Republic of Brazil under President Castelo Branco through the determination method of promulgation.

**Where was the law officially published?**
The place of publication listed for this law is Brasília, the federal capital of Brazil.

## Why It Matters
This law matters as a concrete example of a Brazilian statute—a formal written document that creates law—demonstrating how the federal legislature utilizes specific acts to address individual circumstances regarding taxation and import duties. It highlights the legal mechanisms available to the Brazilian government to waive import taxes (Imposto De Importação) and related fees for specific donations, in this case, involving international relations between private German citizens and a Brazilian national. As an instance of a statute, it represents the manifestation of statutory law, serving as a public domain document that provides definitive evidence of the legal rule enacted.

## Notable For
- **Specific Tax Relief:** Notable for granting a complete exemption from taxes, fees, and emoluments for a singular item (an automobile) rather than a general class of goods.
- **International Context:** Distinguished by involving a donation from German citizens to a Brazilian resident, illustrating private international transfer regulated by federal decree.
- **Historical Enactment:** Promulgated by President Castelo Branco on May 21, 1966, placing it within the specific political timeline of Brazil.
- **Legal Classification:** Cataloged as a statute (legal term/concept), placing it within the global standard of formal written legal documents.
- **Digital Archiving:** Identified by a specific LexML Brazil URN (urn:lex:br:federal:lei:1966-05-21;4992), ensuring its traceability in the Brazilian legal information system.

## Body

### Legislative Nature and Classification
Law No. 4992 is classified fundamentally as a statute, a legal term defined as a formal written document that creates law. As a subclass of a written work and a document, it functions as the tangible manifestation of statutory law. The document follows draft laws and is caused by the act of legislation, resulting in a specific legal rule. In the context of library and knowledge organization, statutes like this are equivalent to `https://schema.org/Legislation` in structured data standards and are generally considered public domain works, ensuring public access to the legal text.

### Enactment and Executive Approval
The legislative process for this entity concluded on May 21, 1966, when it was approved by the Presidency of the Federative Republic of Brazil. The specific determination method used was promulgation, a formal act of proclaiming a new law or statute. The president listed in the qualifiers for this approval is Castelo Branco. The law was published in Brasília, the capital of Brazil since 1960, aligning with the country's federal administrative structure.

### Specific Provisions and Subject Matter
The content of the law is summarized in its digest as "CONCEDE ISENÇÃO DE IMPOSTOS, TAXAS E EMOLUMENTOS PARA UM AUTOMOVEL DOADO A MAURO RAMOS DE OLIVEIRA POR CIDADÃOS ALEMÃES" (Grants exemption from taxes, fees and emoluments for an automobile donated to Mauro Ramos de Oliveira by German citizens). Structurally, the law's main subjects are "tax exemption" (stated as "Isenção") and "import tax" (stated as "Imposto De Importação"). The legislation is highly specific, targeting a single vehicle transaction to relieve the beneficiary of associated fiscal burdens.

### Jurisdiction and Language
This statute applies to the jurisdiction of Brazil, the largest country in South America and a federal republic. The official language of the work is Brazilian Portuguese, reflecting the country's official linguistic standard. The legal identifier assigned by the LexML system is `urn:lex:br:federal:lei:1966-05-21;4992`, which serves as a unique identifier for the legal text within the Brazilian legislative database.

### Administrative Data and Availability
The full text of the law is available at the official URL `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4992.htm`. The document is currently under the scope of the "WikiProject Brazilian Laws," indicating its relevance to efforts documenting the country's legal history. It is cited in legal contexts as "Lei nº 4992/1966" and is also known by its full alias, "Lei nº 4992, de 21 de maio de 1966."

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1966-05-21;4992)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4992&ano=1966&data=21/05/1966&ato=527oXSE9EMZRVTda6)
3. LexML Brasil