# Law No. 8804 of December 22, 1993

> Brazilian law

**Wikidata**: [Q105647478](https://www.wikidata.org/wiki/Q105647478)  
**Source**: https://4ort.xyz/entity/law-no-8804-of-december-22-1993

## Summary
**Law No. 8804 of December 22, 1993** (Portuguese: *Lei nº 8804, de 22 de dezembro de 1993*) is a Brazilian federal statute that authorizes a special budgetary adjustment (*Crédito Especial*) for the Federal Government of Brazil. Promulgated by President Itamar Franco in Brasília, the law serves as a formal legal instrument for opening credit and reinforcing the Fiscal Budget. It is legally cited as Lei nº 8804/1993 and applies to the jurisdiction of Brazil.

## Key Facts
- **Official Title:** Lei nº 8804, de 22 de dezembro de 1993
- **Legal Citation:** Lei nº 8804/1993
- **Classification:** Statute (formal written document that creates law)
- **Date of Promulgation:** December 22, 1993
- **Approving Authority:** Presidency of the Federative Republic of Brazil (Itamar Franco)
- **Place of Publication:** Brasília, Brazil
- **Jurisdiction:** Brazil (Federative Republic of Brazil)
- **Language:** Brazilian Portuguese
- **Primary Subject:** Special budgetary adjustment (*Credito Especial*)
- **Target Entity:** Federal Government of Brazil (*União Federal*)
- **Budget Impact:** Authorization (*Autorização*) for opening credit (*Abertura De Credito*) and budget appropriation (*Dotação Orçamentaria*)
- **Budget Type:** Fiscal Budget (*Orçamento Fiscal*)
- **LexML Identifier:** `urn:lex:br:federal:lei:1993-12-22;8804`
- **Official URL:** Available at `https://www.planalto.gov.br/ccivil_03/leis/1989_1994/l8804.htm`
- **WikiProject Status:** On the focus list of WikiProject Brazilian Laws

## FAQs
**What is the specific function of Law No. 8804/1993?**
The law functions as a budgetary authorization tool, specifically allowing for a "special credit" (*Credito Especial*) to reinforce the Fiscal Budget of the Federal Government of Brazil. It formally opens credit and establishes budget appropriations for the executive branch.

**Who signed Law No. 8804 into effect?**
The law was approved and promulgated by the Presidency of the Federative Republic of Brazil, specifically under the administration of President Itamar Franco, on December 22, 1993.

**Where is the official text of the law housed?**
The official text is available digitally via the Planalto Palace website (`planalto.gov.br`) and is indexed under the Brazilian Legal Information system (LexML) with the identifier `urn:lex:br:federal:lei:1993-12-22;8804`.

**What type of legal document is this?**
It is classified as a **statute**. In the context of legal ontology, this means it is a formal written document that creates law, acts as a manifestation of statutory law, and is a subclass of "written work" and "rule."

## Why It Matters
Law No. 8804 of December 22, 1993, matters as a concrete example of the fiscal mechanics of the Brazilian government during the early 1990s. Enacted shortly before the implementation of the Real Plan (which introduced the modern Brazilian Real in July 1994), this statute represents the routine but critical legal procedures required to manage the nation's Fiscal Budget. By authorizing special credits and budget reinforcements, the law demonstrates how the Executive branch (under President Itamar Franco) legally secured additional funding or reallocated resources through statutory means.

Furthermore, as a statute, it embodies the highest form of written legal rule in the jurisdiction. It illustrates the relationship between the legislative creation of law and the executive administration of the budget (the "Reinforcement" and "Authorization" aspects). Its inclusion in WikiProject Brazilian Laws and assignment of a LexML URN highlights its status as a recognized node in the structured data of Brazilian legal history, serving as a reference point for legal databases and semantic web technologies (equivalent to `https://schema.org/Legislation`).

## Notable For
- **Fiscal Management:** Specifically addresses "Special Budgetary Adjustments" (*Credito Especial*) rather than general legislation, highlighting its financial focus.
- **Historical Context:** Enacted on December 22, 1993, placing it in the transitional period of the Itamar Franco government leading up to the stabilization of the Brazilian currency.
- **Legal Standardization:** Possesses a specific LexML URN (`urn:lex:br:federal:lei:1993-12-22;8804`), integrating it into the official Brazilian legal identification system.
- **Statutory Classification:** Serves as a real-world instance of the "Statute" class, adhering to definitions of formal written law that acts as a rule and written work.
- **Executive Authorization:** Explicitly links the law to the "Executive" branch and "Federal Government of Brazil" as the subject of the budget reinforcement.

## Body

### Document Definition and Classification
Law No. 8804 is legally defined as a **statute** (Portuguese: *Lei*). As a legal concept, a statute is a formal written document enacted to create law. It is distinct from abstract legal theories or general legislation; it is the physical or formal expression of a legal rule. In knowledge systems, this entity is taxonomically classified as a subclass of "written work," "document," and "rule." It functions as the manifestation of statutory law and is composed of "legal norms." As an official government edict in Brazil, it serves as a definitive reference point for the administration of the state.

### Historical and Political Context
The law was enacted on **December 22, 1993**, and published in **Brasília**, the federal capital of Brazil. This occurred during the presidency of **Itamar Franco**, who served as the 33rd President of Brazil. The approval method is listed as "promulgation" by the Presidency of the Federative Republic of Brazil.

This period was significant in Brazilian history as the nation transitioned towards the *Plano Real*, a successful economic reform plan. While the currency in use at the time was the *Cruzeiro Real* (replaced by the Real in July 1994), fiscal laws like No. 8804 were essential for managing government accounts and authorizing specific budgetary movements within the existing economic framework.

### Subject Matter and Budgetary Function
The core content of Law No. 8804 revolves around the **Fiscal Budget** (*Orçamento Fiscal*) of the **Federal Government of Brazil** (*União Federal*). The law specifically addresses the concept of **Special Budgetary Adjustment** (stated as *Credito Especial*). Key functional elements identified in the law include:
- **Authorization (*Autorização*):** The legal permission granted to the executive to perform specific financial actions.
- **Opening of Credit (*Abertura De Credito*):** The creation of a specific budget allocation.
- **Budget Appropriation (*Dotação Orçamentaria*):** The assignment of funds for a specific purpose.
- **Reinforcement (*Reforço*):** The act of strengthening or supplementing existing budget lines.

These elements indicate that the law was an administrative instrument used to modify the existing budget, likely to provide additional funds or reorganize financial resources for the Executive branch.

### Jurisdiction and Language
The law applies to the jurisdiction of **Brazil** (officially the Federative Republic of Brazil). The language of the work is **Brazilian Portuguese**.
Contextually, Brazil is the largest country in South America and a federal republic. At the time of this law's enactment (1993), the nation was operating under the 1988 Constitution. The legal system relies on statutes (like this one) as primary instruments of government authority.

### Identification and Digital Access
In the realm of legal informatics, Law No. 8804 is identified by specific structured data properties:
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1993-12-22;8804`. This Uniform Resource Name ensures the law is uniquely identifiable in the Brazilian legal web.
- **URL:** The full text is accessible via the official government portal at `https://www.planalto.gov.br/ccivil_03/leis/1989_1994/l8804.htm`.
- **WikiProject:** It is listed on the focus list of "WikiProject Brazilian Laws," indicating its relevance for data curation and knowledge management within the Wikimedia ecosystem.

### Relationship to Statutory Law
As a statute, Law No. 8804 follows the lifecycle of formal legal documents: it was preceded by draft laws and caused by "legislation." It results in "statutory law." While the source material notes that statutes are generally in the public domain in jurisdictions like the United States (per the "edict of government doctrine"), in Brazil, official legal texts are similarly accessible to the public as state documents. This law serves as a concrete example of how "statutory law" is physically manifested through official acts of the presidency.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1993-12-22;8804)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=8804&ano=1993&data=22/12/1993&ato=025MTS65ENFpWT43b)