# Law No. 6012 of December 27, 1973

> Brazilian law

**Wikidata**: [Q105659854](https://www.wikidata.org/wiki/Q105659854)  
**Source**: https://4ort.xyz/entity/law-no-6012-of-december-27-1973

## Summary

Law No. 6012 of December 27, 1973 (Lei nº 6012/1973) is a Brazilian federal statute that governs the federal budget and financial exercises of the Federal Government of Brazil. Promulgated by President Emílio Garrastazu Médici on December 27, 1973, during Brazil's military government period, this law establishes budgetary provisions and financial regulations for the Union Federal. It was published in Brasília and remains accessible through the official government legal database.

## Key Facts

- **Official Title:** Lei nº 6012, de 27 de dezembro de 1973
- **Legal Citation:** Lei nº 6012/1973
- **Country:** Brazil
- **Publication Date:** December 27, 1973
- **Place of Publication:** Brasília, Brazil
- **Language:** Brazilian Portuguese
- **Approved By:** Presidency of the Federative Republic of Brazil
- **Promulgating President:** Emílio Garrastazu Médici
- **Classification:** Statute (formal written document that creates law)
- **Main Subjects:** Budget (Orçamento), Federal Government of Brazil (União Federal), change (Alteração), Financial Exercise (Exercicio Financeiro)
- **Applies To Jurisdiction:** Brazil
- **Lexml Brazil ID:** urn:lex:br:federal:lei:1973-12-27;6012
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6012.htm
- **Wikimedia Project:** WikiProject Brazilian Laws

## FAQs

**What type of law is Law No. 6012/1973?**

Law No. 6012/1973 is a statute, which is a formal written document that creates law, encompassing acts, executive orders, and by-laws. It is classified as a legal term or legal concept and functions as a manifestation of statutory law in Brazil.

**Who promulgated Law No. 6012/1973?**

The law was promulgated by President Emílio Garrastazu Médici, who served as President of Brazil from 1969 to 1974 during the military government period. The determination method was formal promulgation on December 27, 1973.

**What is the subject matter of Law No. 6012/1973?**

The law primarily concerns the federal budget (Orçamento) and financial exercises (Exercicio Financeiro) of the Federal Government of Brazil (União Federal). It also addresses regulatory changes (Alteração) related to federal financial matters.

**Where can Law No. 6012/1973 be accessed?**

The full text of the law is available on the official website of the Brazilian federal government at https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6012.htm, and it is also indexed in the Lexml legal database with the identifier urn:lex:br:federal:lei:1973-12-27;6012.

**What is the jurisdictional scope of this law?**

Law No. 6012/1973 applies to the entire jurisdiction of Brazil and governs matters relating to the Federal Government of Brazil specifically.

## Why It Matters

Law No. 6012 of December 27, 1973 matters because it represents a formal legal instrument for governing federal budgetary matters in Brazil during a significant historical period. Enacted during the military government era under President Médici, this statute demonstrates how Brazil's federal financial system was legally structured and regulated in the early 1970s. The law serves as part of the broader framework of statutory law that governs how the Federal Government of Brazil manages its finances, budgets, and fiscal exercises.

As a statute, Law No. 6012/1973 carries the weight of formal legal authority, distinguishing it from administrative directives or guidelines. It creates binding legal obligations and frameworks that federal agencies and entities must follow. The law's inclusion in the Lexml legal database and its continued availability through official government channels demonstrates its ongoing relevance in Brazilian legal research and administrative practice.

Furthermore, this law exemplifies the relationship between statutes and the broader legal system in Brazil. It follows the legislative process, is caused by legislation, and results in statutory law that governs society. Its public accessibility through official portals ensures transparency in government financial operations, aligning with principles of open government and the rule of law.

## Notable For

- **Historical Significance:** Enacted during Brazil's military government period (1964-1985), representing the federal budgetary framework of that era.
- **Official Legal Status:** Classified as a statute, the foundational legal concept for formal written documents that create law.
- **Continued Accessibility:** Remains available through official government legal portals, demonstrating its enduring legal relevance.
- **Part of Brazilian Legal Heritage:** Included in WikiProject Brazilian Laws, indicating its place in the country's legislative corpus.
- **Formal Identification:** Assigned a unique Lexml Brazil identifier (urn:lex:br:federal:lei:1973-12-27;6012) for legal documentation and research purposes.

## Body

### Legislative Context and Enactment

Law No. 6012 of December 27, 1973 was promulgated during Brazil's military government period, a time when the country was under military rule following the 1964 coup d'état. President Emílio Garrastazu Médici, who served from 1969 to 1974, was the authorizing figure for this legislation. The law was officially published in Brasília, which had been the capital of Brazil since 1960, replacing Rio de Janeiro.

The enactment of this statute reflects the formal legislative process in Brazil, where statutes are created through legislation and serve as the official record of legal rules enacted by government authority. As a formal written document, Law No. 6012/1973 represents the concrete manifestation of statutory law governing federal financial operations.

### Legal Classification and Nature

This law is classified as a statute, which in the Brazilian legal system and international legal frameworks represents a formal written document that creates law. The statute encompasses acts passed by legislatures, and in this specific case, it addresses budgetary matters of the Federal Government.

The law's main subjects include:
- **Orçamento** (Budget): The primary subject matter concerning federal budget allocation and management
- **União Federal** (Federal Government): The governmental entity to which the law applies
- **Alteração** (Change): Provisions related to modifications or amendments to existing financial regulations
- **Exercicio Financeiro** (Financial Exercise): The fiscal year or financial period governed by the statute

### Jurisdictional Scope and Authority

Law No. 6012/1973 applies to the entire territory of Brazil, which is the largest country in South America and the fifth-largest nation in the world by area. Brazil operates as a federal republic with a presidential system, and this law represents exercise of federal authority over budgetary matters.

The law was promulgated through the Presidency of the Federative Republic of Brazil, the executive branch of the federal government. This demonstrates the law's authority derives from the presidential power vested in the executive branch during the military government period.

### Documentation and Legal Infrastructure

The law is documented in multiple legal information systems:

- **Lexml Database:** The law carries the identifier urn:lex:br:federal:lei:1973-12-27;6012, which allows legal researchers and practitioners to locate the statute in Brazil's legal information infrastructure.
- **Official Government Portal:** The full text is available at https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6012.htm, maintained by the Brazilian federal government.
- **Wikimedia Project:** The law is included in WikiProject Brazilian Laws, indicating its recognition as part of Brazil's legislative heritage worthy of documentation and preservation.

### Relationship to Broader Legal Framework

As a statute, Law No. 6012/1973 exists within Brazil's hierarchical legal system. It represents an expression of statutory law, which is distinct from constitutional law, administrative law, and other legal categories. The law functions as part of the legal norm framework that governs federal government operations.

The statute's creation follows the pattern of Brazilian legislation, where laws are formally enacted, published in official gazettes, and made accessible to the public. This process ensures transparency and legal certainty in Brazil's federal system.

### Historical Period and Significance

The year 1973 marked a specific point in Brazilian history, during which the military government was consolidating its control and implementing various economic policies. Law No. 6012/1973 represents the legal mechanism through which federal budgetary matters were regulated during this period.

Brazil in 1973 was experiencing significant economic growth under the military government, a period often referred to as the "Brazilian Miracle." The law's focus on federal budget and financial exercises reflects the government's emphasis on economic development and centralized fiscal management.

### Language and Publication

The law was written and published in Brazilian Portuguese, which is the official language of Brazil. The publication in Brasília, the federal capital, signifies the law's origin from the federal government and its applicability to the entire national territory.

The formal publication ensures that citizens, businesses, and government entities have access to the legal requirements governing federal financial operations, maintaining the principle that laws should be publicly accessible.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1973-12-27;6012)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=6012&ano=1973&data=27/12/1973&ato=cb2k3Zq5EenRVT174)