# Law No. 7276 of December 10, 1984

> Brazilian law

**Wikidata**: [Q105648347](https://www.wikidata.org/wiki/Q105648347)  
**Source**: https://4ort.xyz/entity/law-no-7276-of-december-10-1984

## Summary
Law No. 7276 of December 10, 1984 is a Brazilian federal statute that established the revenue and expenditure budget for the Union (federal government) for the 1985 fiscal year. Promulgated by President João Figueiredo, it serves as a formal legal instrument for financial planning and governance in Brazil.

## Key Facts
- **Official Title:** Lei nº 7276, de 10 de dezembro de 1984
- **Type:** Federal statute (lei)
- **Jurisdiction:** Brazil (applies to the entire country)
- **Promulgation Date:** December 10, 1984
- **Promulgated By:** President João Figueiredo
- **Place of Publication:** Brasília, Brazil
- **Language:** Brazilian Portuguese
- **Main Subjects:** Federal Government of Brazil (União Federal), revenue (Receita), expenditure (Despesa), financial year (Exercício Financeiro), budget fixation (Fixação)
- **Legal Citation:** Lei nº 7276/1984
- **LexML Brazil ID:** urn:lex:br:federal:lei:1984-12-10;7276
- **Official Text Available At:** [https://www.planalto.gov.br/ccivil_03/leis/1980-1988/l7276.htm](https://www.planalto.gov.br/ccivil_03/leis/1980-1988/l7276.htm)
- **Classification:** Instance of "statute" (formal written document creating law)
- **WikiProject:** WikiProject Brazilian Laws

## FAQs

**What is the purpose of Law No. 7276 of December 10, 1984?**
Law No. 7276 of December 10, 1984 is a budgetary statute that estimates the revenue and fixes the expenditure of the Brazilian federal government for the 1985 fiscal year. It serves as the legal framework for financial planning and resource allocation at the national level.

**Who approved Law No. 7276 of December 10, 1984?**
The law was approved and promulgated by João Figueiredo, who served as the President of the Federative Republic of Brazil at the time. It was issued as an official act of the Brazilian presidency.

**What does the legal citation "Lei nº 7276/1984" mean?**
The citation "Lei nº 7276/1984" is the standard legal reference for this statute in Brazil. It indicates that this is Law Number 7276, enacted in the year 1984, following the Brazilian legal citation format.

**Where can the official text of Law No. 7276 be found?**
The official text of Law No. 7276 is available on the Brazilian government's official legislation portal at [https://www.planalto.gov.br/ccivil_03/leis/1980-1988/l7276.htm](https://www.planalto.gov.br/ccivil_03/leis/1980-1988/l7276.htm). It is also referenced in the LexML Brazil legal information system with the identifier urn:lex:br:federal:lei:1984-12-10;7276.

**What is the significance of the LexML Brazil ID?**
The LexML Brazil ID (urn:lex:br:federal:lei:1984-12-10;7276) is a unique identifier in Brazil's legal information system that allows for precise referencing and retrieval of this specific statute within the national legal database.

## Why It Matters
Law No. 7276 of December 10, 1984 represents a critical component of Brazil's fiscal governance system. As the budgetary law for the 1985 fiscal year, it established the legal framework for how the federal government would collect revenue and allocate expenditures during that period. This type of legislation is fundamental to public administration, ensuring transparency and accountability in government spending.

The law matters because it reflects Brazil's constitutional requirement for annual budgetary planning and demonstrates the country's commitment to fiscal responsibility through legal instruments. It also serves as a historical record of Brazil's economic priorities and financial management during the mid-1980s, a period of significant economic challenges and transitions in the country.

## Notable For
- **Budgetary Framework:** Establishes the official revenue estimates and expenditure allocations for the Brazilian federal government in 1985
- **Presidential Promulgation:** Approved by President João Figueiredo, marking it as an official act of the Brazilian executive branch
- **Legal Documentation:** Serves as a formal, written record of Brazil's fiscal planning for the specified year
- **Public Accessibility:** Available through official government portals, ensuring transparency in fiscal matters
- **Historical Context:** Represents Brazil's budgetary processes during a significant period of its economic history

## Body

### Legislative Context and Purpose
Law No. 7276 of December 10, 1984 is a federal statute that operates within Brazil's constitutional framework for fiscal governance. The law's primary purpose is to establish the financial parameters for the Union (federal government) for the 1985 fiscal year. This includes estimating expected revenue and fixing authorized expenditures, creating a legal basis for government spending and resource allocation.

The statute represents a standard practice in Brazilian governance, where annual budgetary laws are enacted to ensure fiscal responsibility and transparency. These laws are essential for maintaining the balance between government income and expenditures, preventing deficit spending, and ensuring that public funds are allocated according to national priorities.

### Promulgation and Approval Process
The law was promulgated on December 10, 1984, by João Figueiredo, who served as the President of the Federative Republic of Brazil from 1979 to 1985. The promulgation process involved the formal signing and publication of the law, making it officially binding. This act occurred in Brasília, the capital of Brazil, which is the standard location for the publication of federal laws.

The approval of this law followed the standard legislative process in Brazil, where budgetary laws are typically initiated by the executive branch and then approved by the National Congress. The final promulgation by the President represents the last step in making the budgetary provisions legally enforceable.

### Content and Structure
The law's content focuses on two main components: revenue estimation and expenditure fixation. The revenue section outlines the expected income for the federal government from various sources, including taxes, fees, and other government income. The expenditure section details how these funds will be allocated across different government functions, programs, and departments.

While the specific figures and allocations are not detailed in the provided source material, the structure follows standard Brazilian budgetary law formats. These typically include detailed breakdowns of revenue sources and expenditure categories, often organized by government ministries and specific programs.

### Legal Classification and Status
Law No. 7276 is classified as a "statute," which in legal terms refers to a formal written document that creates law. In the Brazilian legal system, this places it within the category of primary legislation. The law is specifically identified as a federal statute, meaning it applies to the entire country and is binding on all federal government entities.

The law maintains its legal status as a historical document, though its direct applicability is limited to the 1985 fiscal year. However, it remains an important reference point for understanding Brazil's fiscal history and the evolution of its budgetary processes.

### Documentation and Accessibility
The official text of Law No. 7276 is publicly accessible through multiple government portals. The primary source is the Brazilian government's legislation website, which provides the complete text in Brazilian Portuguese. The law is also referenced in the LexML Brazil system, a comprehensive legal information database that catalogs Brazilian legislation.

This accessibility is significant as it demonstrates Brazil's commitment to transparency in fiscal matters. By making budgetary laws publicly available, the government ensures that citizens, researchers, and other stakeholders can examine how public funds are managed and allocated.

### Historical and Economic Context
The law was enacted during a period of significant economic challenges in Brazil. The mid-1980s were marked by high inflation, economic instability, and efforts to stabilize the country's finances. Law No. 7276 reflects the government's attempt to manage these challenges through structured fiscal planning.

The budgetary provisions in this law would have played a role in addressing the economic difficulties of the time, potentially including measures to control spending, prioritize essential services, and manage public debt. Understanding this context is crucial for interpreting the law's significance in Brazil's economic history.

### Relationship to Other Legal Instruments
Law No. 7276 is part of a broader system of Brazilian legislation that governs fiscal matters. It relates to the Constitution of Brazil, which establishes the framework for budgetary processes, and to other financial laws that regulate taxation, spending, and economic policy.

The law also connects to the broader category of Brazilian statutes, which are formal written documents that create law. This classification places it alongside other significant legal instruments in Brazil's legal system, demonstrating its role in the country's governance structure.

### Language and Terminology
The law is written in Brazilian Portuguese, the official language of Brazil. The terminology used in the law reflects standard legal and financial language in Brazil, including terms like "União Federal" (Federal Union), "Receita" (Revenue), "Despesa" (Expenditure), and "Exercício Financeiro" (Fiscal Year).

This specialized terminology is essential for precise legal interpretation and ensures that the law's provisions are clearly understood within the context of Brazilian fiscal governance. The use of these terms also facilitates consistency across different budgetary laws and financial documents.

### Digital Presence and References
Law No. 7276 has a digital presence through its inclusion in online legal databases and government portals. The LexML Brazil ID (urn:lex:br:federal:lei:1984-12-10;7276) serves as a unique identifier that allows for easy reference and retrieval in digital systems.

The law is also part of WikiProject Brazilian Laws, indicating its inclusion in collaborative efforts to document and organize information about Brazilian legislation. This digital presence ensures that the law remains accessible for research, historical analysis, and public information purposes.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1984-12-10;7276)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=7276&ano=1984&data=10/12/1984&ato=5afETRE1UeBpWT68c)
3. LexML Brasil