Every month, the TM Associados team brings a newsletter with essential topics for the success of your business. We address, in a practical and objective way, the main highlights in Advisory, Litigation, Labor, and Tax Law, helping you make safer and more strategic decisions. Don’t miss this opportunity to turn information into a competitive advantage! 📩
Advisory
Digital Law and Business Protection in the Virtual Environment
The advancement of technology and the growing use of the internet have brought numerous advantages to businesses—but also significant legal challenges, particularly in relation to data protection, regulatory compliance, and cybersecurity. Digital Law has emerged as an essential branch to regulate and protect business operations in the virtual environment.
Understanding the Context
Digital Law encompasses the rules and regulations that govern the use of the internet and digital media, providing greater legal certainty to businesses. Given the rise in cyberattacks and data breaches involving sensitive information, it is essential to implement preventive measures and ensure compliance with applicable legislation.
In Brazil, three key laws frame this context:
- Carolina Dieckmann Law (Law 12.737/2012): Addresses cybercrimes, such as unauthorized access to electronic devices and falsification of digital documents.
- Marco Civil da Internet (Law 12.965/2014): Establishes rights and duties for internet use in Brazil, including principles like net neutrality, privacy, and freedom of expression.
- General Data Protection Law (LGPD – Law 13.709/2018): Regulates the processing of personal data by companies and organizations, promoting transparency and aiming to prevent sanctions and fines.
Impacts on Business
Compliance with Digital Law standards is essential for mitigating risks and avoiding penalties. Companies that process customer data must ensure information security, implement privacy policies, and adopt best practices in digital governance. Non-compliance with the LGPD can result in significant fines and reputational damage.
Other challenges businesses face include:
- Digital Contracts: Ensuring legal validity of electronic transactions.
- Digital Compliance: Meeting legal standards to avoid regulatory sanctions.
- Intellectual Property Protection: Safeguarding copyright and trademarks in the digital sphere.
How Can TM Associados Help?
Our Advisory team is ready to support your company in adapting to the LGPD and in drafting secure electronic contracts.
We also assist in revising and adapting Terms of Use, Privacy Policies, and digital compliance procedures to ensure alignment with current regulations.
Follow the latest trends and regulations in Digital Law with us and protect your business from legal risks.
Contact TM Associados and ensure compliance and security for your business in the digital environment.
Litigation
Civil Code Reform – Bill No. 4/2025
As part of our commitment to keeping you informed about legislative updates that impact the legal business environment, we highlight a significant development: the proposal of a new Civil Code.
On Friday, January 31, Bill No. 4/2025 was submitted to the Federal Senate. It stems from a preliminary draft prepared by a committee of legal experts chaired by Supreme Court Justice Luis Felipe Salomão. This marks the beginning of a new phase in the debate and modernization of Brazil’s civil legislation.
The proposal aims to modernize civil law to reflect contemporary social and technological realities.
What Does the Bill Propose?
The draft introduces important changes in various areas of civil law. Key updates include:
- Digital Law and Online Liability
- What’s changing? Repeal of Article 19 of the Marco Civil da Internet, which currently shields platforms from liability for third-party content unless there’s a court order.
- Recommended action: Companies should review their digital governance policies.
- Fixed Interest Rate for Civil Debts
- What’s changing? Proposes a 1% monthly interest rate on civil debts without an agreed rate—different from the SELIC rate currently used under Law 14.905/24.
- Recommended action: Reassess standard contractual clauses and restructure debt to avoid adverse financial consequences.
- Compensation for Pain and Suffering
- What’s changing? Establishes new criteria for determining compensation amounts, based on the victim’s suffering and ability to recover.
- Recommended action: Companies should improve risk management policies to prevent liability in labor and consumer matters.
- Right to Be Forgotten and Content Deindexing
- What’s changing? Grants individuals the right to request removal of harmful content directly from websites, and mandates deindexing from search engines. This may conflict with STF precedents.
- Recommended action: Companies should revise digital reputation management strategies and monitor legal interpretations.
- Family Law Impacts on Businesses
- What’s changing? Changes inheritance and marital property rules—e.g., removing the spouse from the list of mandatory heirs, allowing unilateral divorce in notary offices, and redefining how pre-marital business assets are handled.
- Recommended action: Business owners should review succession plans and asset structures to avoid disputes.
- Recognition of Animals as Sentient Beings
- What’s changing? Animals would receive special legal status as sentient beings capable of feeling pain and emotion.
- Recommended action: Agribusinesses, pet supply stores, and related sectors should revise compliance practices.
Attention to Detail
As Bill No. 4/2025 is still in its early stages, it may be amended before final approval. Companies should closely follow its progress and prepare to revise contracts, internal policies, and strategic plans accordingly.
[Click here to read the full text of Bill 4/2025.]
How Can TM Associados Help?
TM Associados is closely monitoring every stage of this legislative process and its implications for our clients and partners. Our team is available to provide legal guidance and preventive strategies in anticipation of these regulatory changes.
[1] Art. 19, Marco Civil da Internet: “Application providers are only held liable for third-party content if, after a specific court order, they fail to take action within the defined timeframe.”
[2] STF Precedent: https://www.migalhas.com.br/quentes/340215/stf-nao-existe-direito-ao-esquecimento-na-area-civel
Labor
Update on Ordinance 57/2025 – New PPE Certification Rules
On January 16, 2025, the Ministry of Labor and Employment published Ordinance No. 57/2025, which amends Regulatory Standard NR-6, governing the use of Personal Protective Equipment (PPE). The main update concerns item 6.9.4, establishing new rules for the issuance and use of the Certificate of Approval (CA) granted to PPE manufacturers and importers.
The updated rule states:
“The transfer of a CA issued to one manufacturer/importer to another is not permitted. Each must obtain their own CA through the standard process.”
This change takes effect on July 16, 2025, six months after its publication.
What Does This Mean in Practice?
Previously, a manufacturer or importer could use a CA issued to another supplier without undergoing formal certification. This posed safety risks, as there was no guarantee that the new supplier met technical and regulatory requirements.
Under the new rule, each PPE manufacturer or importer must obtain their own CA. Sharing or reusing CAs is no longer permitted. The goal is to ensure stricter quality control, traceability, and worker safety.
Impacts on Stakeholders
- Manufacturers and Importers:
- Must comply by obtaining a CA for each product.
- May incur additional costs and delays due to the certification process.
- Employers:
- Must ensure PPE in use is properly certified.
- Non-compliant equipment may result in penalties and labor liabilities.
- Employees:
- Will benefit from safer working conditions and higher quality PPE.
Deadlines and Penalties
The rule takes effect July 16, 2025. Non-compliance may lead to administrative penalties, fines, and equipment confiscation. Employers may also be held liable.
How Can Your Business Prepare?
- Review PPE Inventory:
- Identify items using CAs issued to other suppliers.
- Contact vendors to plan compliance.
- Update Supply Chain:
- Confirm suppliers are aligned with the new rule.
- Revise contracts to include CA compliance clauses.
- Educate Your Team:
- Train staff and managers on the new requirements.
- Highlight the importance of PPE certification.
Conclusion: Prepare for 2025!
Ordinance 57/2025 aims to enhance PPE quality and safety by eliminating CA sharing. However, this will require companies to plan and act proactively.
TM Associados is available to help you interpret and implement the new requirements.
Tax
DCTFWeb – New Tax Reporting Rules for 2025
On February 7, 2025, the Brazilian Federal Revenue Service (RFB) published Normative Instruction RFB No. 2.248/2025, amending RFB Instruction No. 2.237/2024 and establishing new rules for the fulfillment of subsidiary tax obligations.
Key Update
The instruction eliminates the traditional PER/DCOMP (Declaration of Federal Tax Credits and Debits) and replaces it definitively with DCTFWeb for the following taxes starting January 2025:
- IRPJ (Corporate Income Tax)
- CSLL (Social Contribution on Net Profits)
- PIS/PASEP
- COFINS
- IPI (Tax on Industrialized Products)
- CIDE (Contribution for Economic Domain Intervention)
- IOF (Tax on Financial Transactions)
- RT/Unification under the Special Taxation Regime
The declaration of these taxes will now be made through the Tax Inclusion Module (MIT) on the RFB’s e-CAC web portal.
Deadline Changes
The DCTFWeb must now be submitted by the 25th of the month following the taxable event.
Exceptionally, the submission deadline for events occurring in January 2025 has been extended to the last business day of March 2025.
Impacts on Businesses
- Companies must adapt internal processes for proper DCTFWeb submission.
- Integration with tax systems is essential for populating the MIT.
- Monitoring of new obligations is critical to avoid fines and inconsistencies.
How Can TM Associados Help?
Our tax team is ready to support your business in adapting to this new standard, ensuring full compliance and avoiding penalties.
Contact us to schedule a personalized consultation and ensure your company is aligned with the new tax rules.
