# Law No. 7451 of December 26, 1985 > Brazilian law **Wikidata**: [Q105650126](https://www.wikidata.org/wiki/Q105650126) **Source**: https://4ort.xyz/entity/law-no-7451-of-december-26-1985 ## Summary Law No. 7451 of December 26, 1985, is a Brazilian statute enacted by the Presidency of the Federative Republic of Brazil under President José Sarney. This formal written document establishes legal provisions related to time limits, prorogation, and tax exemptions, serving as a key component of Brazil's statutory law framework. ## Key Facts - **Title:** Lei nº 7451, de 26 de dezembro de 1985 - **Type:** Statute (formal written document creating law) - **Country:** Brazil - **Approved by:** Presidency of the Federative Republic of Brazil (President José Sarney) - **Approval Date:** December 26, 1985 - **Publication Date:** December 26, 1985 - **Place of Publication:** Brasília, Brazil - **Language:** Brazilian Portuguese - **Main Subjects:** Time limits (Prazo), prorogation (Prorrogação), tax exemption (Isenção) - **Legal Citation:** Lei nº 7451/1985 - **LexML Brazil ID:** urn:lex:br:federal:lei:1985-12-26;7451 - **Available at:** [Official Text](https://www.planalto.gov.br/ccivil_03/leis/1980-1988/l7451.htm) - **Applies to Jurisdiction:** Brazil - **WikiProject:** WikiProject Brazilian Laws ## FAQs **What is Law No. 7451 of December 26, 1985?** Law No. 7451 of December 26, 1985, is a Brazilian statute that addresses specific legal provisions, including time limits, prorogation (extension of deadlines), and tax exemptions. It was promulgated by President José Sarney and serves as a formal legal document within Brazil's statutory framework. **Who approved Law No. 7451?** The law was approved by the Presidency of the Federative Republic of Brazil, specifically under President José Sarney, who promulgated it on December 26, 1985. **What are the main subjects covered by this law?** The primary subjects of Law No. 7451 include time limits (Prazo), prorogation (Prorrogação), and tax exemption (Isenção). These provisions are central to the law's regulatory scope. **Where was Law No. 7451 published?** The law was officially published in Brasília, the capital of Brazil, on December 26, 1985. The full text is available on the official Brazilian government portal. **Is Law No. 7451 available online?** Yes, the complete text of Law No. 7451 can be accessed online at the Brazilian government's official legislation portal: [Lei nº 7451/1985](https://www.planalto.gov.br/ccivil_03/leis/1980-1988/l7451.htm). **What is the legal citation for this law?** The legal citation for this statute is "Lei nº 7451/1985," which is the standard format used in Brazilian legal references. ## Why It Matters Law No. 7451 of December 26, 1985, is significant as it formalizes critical legal provisions that impact administrative and fiscal processes in Brazil. By addressing time limits, prorogation, and tax exemptions, the law provides a structured framework for legal compliance and administrative efficiency. Its enactment under President José Sarney reflects the legislative priorities of Brazil during the mid-1980s, a period marked by the country's transition to democratic governance following military rule. The law's provisions ensure clarity and consistency in legal procedures, contributing to the broader stability and predictability of Brazil's legal system. ## Notable For - **Presidential Promulgation:** Enacted by President José Sarney, a key figure in Brazil's transition to democracy. - **Legal Framework:** Establishes formal provisions for time limits, prorogation, and tax exemptions. - **Official Publication:** Published in Brasília, the capital of Brazil, ensuring nationwide applicability. - **Online Accessibility:** Available on the official Brazilian government portal, ensuring public access to legal texts. - **WikiProject Inclusion:** Part of WikiProject Brazilian Laws, highlighting its relevance in legal documentation. ## Body ### **Legislative Context and Enactment** Law No. 7451 of December 26, 1985, was promulgated during the presidency of José Sarney, who served as the first civilian president of Brazil following the military dictatorship that ended in 1985. The law was approved by the Presidency of the Federative Republic of Brazil and officially published in Brasília, the nation's capital. This period marked a critical transition in Brazilian governance, as the country moved toward democratic consolidation after decades of authoritarian rule. ### **Key Provisions and Subjects** The statute primarily addresses three core legal subjects: - **Time Limits (Prazo):** The law establishes specific deadlines and timeframes for legal and administrative processes. - **Prorogation (Prorrogação):** It provides mechanisms for extending deadlines under certain conditions, ensuring flexibility in legal compliance. - **Tax Exemption (Isenção):** The law outlines conditions under which tax exemptions may be granted, impacting fiscal policies and administrative procedures. These provisions are integral to the law's function, ensuring that legal and administrative processes are conducted within structured and predictable frameworks. ### **Legal Classification and Documentation** Law No. 7451 is classified as a statute, a formal written document that creates law. It is part of Brazil's broader statutory law framework, which includes acts, executive orders, and by-laws. The law is documented under the LexML Brazil identifier `urn:lex:br:federal:lei:1985-12-26;7451`, ensuring its inclusion in Brazil's official legal database. ### **Publication and Accessibility** The law was published on December 26, 1985, and is available in Brazilian Portuguese. The full text can be accessed online through the official Brazilian government portal, ensuring transparency and public access to legal information. The legal citation for this statute is "Lei nº 7451/1985," which is the standard reference format used in Brazilian legal documentation. ### **Jurisdiction and Applicability** Law No. 7451 applies to the entire jurisdiction of Brazil, reflecting its nationwide significance. The law is part of the broader legal framework governed by the Constitution of Brazil, which was promulgated in 1988, further solidifying the country's democratic institutions. ### **Connection to WikiProject Brazilian Laws** The law is included in WikiProject Brazilian Laws, a collaborative effort to document and categorize Brazilian legislation. This inclusion highlights its importance in the broader context of Brazil's legal history and its role in shaping the country's administrative and fiscal policies. ### **Historical Significance** Enacted during a pivotal period in Brazil's history, Law No. 7451 reflects the legislative priorities of the newly restored democratic government. The law's provisions on time limits, prorogation, and tax exemptions were designed to streamline legal processes and ensure administrative efficiency during a time of significant political and social change. ### **Impact on Legal and Administrative Processes** By formalizing procedures for time limits, prorogation, and tax exemptions, Law No. 7451 contributes to the stability and predictability of Brazil's legal system. These provisions are essential for ensuring that legal and administrative processes are conducted in a timely and efficient manner, reducing ambiguity and enhancing compliance. ### **Role in Brazil's Legal System** As a statute, Law No. 7451 is a foundational component of Brazil's legal system. It serves as a reference point for legal professionals, administrators, and citizens, providing clear guidelines for compliance with legal and fiscal obligations. The law's inclusion in official legal databases and its accessibility online further reinforce its role in promoting transparency and accountability in governance. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1985-12-26;7451) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=7451&ano=1985&data=26/12/1985&ato=0eeMTRE9keBpWT2ba)