Each month, the team at TM is Associated with brings up a newsletter with topics that are essential to the success of your business. We discuss the practical and objective approach to the key features in Advisory, Litigation, Labor and Tax, can help you make safer decisions and strategies. Don’t miss out on this chance to transform information into a competitive advantage! 📩

Advisory

Digital law, and the Protection of the Business in a Virtual Environment

With the advancement of technology and the increasing use of the internet brought many facilities for the business, but also legal challenges to be significant, especially in relation to data protection, regulatory compliance, and cyber security. To the Right of the Digital appears, as a branch and is essential in order to regulate, and protect their business operations in a virtual environment.

To understand the context

The Digital Law encompasses the rules and regulations that govern the use of the internet and digital media, providing greater legal certainty for businesses. With the rise of cyber attacks and information leakage, sensitive, it is essential for the implementation of preventive measures, and to comply with the legislation in force.

In Brazil, the three fundamental laws of shape in this picture:

• Lei Carolina Dieckmann (Lei 12.737/2012): Acts of cyber-crimes, such as the invasion of the electronic device, and the falsification of documents, digital assets.
• The Marco Civil da Internet, Law no. 12.965/2014): Sets out the rights and obligations for the use of the internet in the united states, including the principles of net neutrality, privacy and freedom of expression.
• Under the General Data Protection (LGPD – Lei nº 13.709/2018): Regulates the processing of personal data by companies and organizations, and by ensuring transparency in the use of such information, and in order to prevent penalties and fines.

Impact on businesses

Compliance with the standards of the Right to Digital, it is essential in order to mitigate the risks and to avoid the penalties for doing so. The companies that deal in data, the customer must ensure the safety and security of the information, and to implement privacy policies and to adopt the best practices of governance in the digital world. In addition, failure to comply with the LGPD, can result in significant fines and reputational damage.

The other challenge faced by the business include the following:

• Contracts for digitalproduct and of the legal validity of electronic transactions.
• Compliance digital: in accordance with the legislation in force, to avoid regulatory sanctions.
• The protection of intellectual property rights: ensuring the rights of the copyright and trademarks in a digital medium.

As for the TM Members can assist you?

Our team is an advisory is ready to help you and your business with the adaptation of the LGPD, and in the preparation of procurement of electronic insurance policies.

In addition, we assist companies in the revision and adaptation of these terms of use, privacy policy, and procedures, regulatory compliance, digital, ensuring that you are complying with the regulations in recent years.

Follow us for trends, and the regulations of the Law on Digital, and help protect your business from legal risks.

Get in touch with the TM is Associated with, and ensure compliance and protect your business in the digital world.

Litigation

The reform of the Civil Code for the Project of the Law on 4/25.

With our commitment to keep you informed about all major updates to legislation that has an impact on the environment is a legal business and we have a major milestone: the closing of the passage of the new Civil Code.

On Friday, the 31st of January, has been filed in the Senate, and the bill, 4/25, as the result of a preliminary draft drawn up by a committee of lawyers presided over by the prime minister of the federal supreme court, Luis Felipe Salomão. This move marks the beginning of a new stage in the discussion, and the improvement of the civil legislation in brazil.

The proposal aims to modernize and adjust to the civil legislation to the new realities of the social and technological progress.

What it says on the bill?

The draft Law introduces significant changes in several areas in civil law. Among the most important changes include:

1. Digital law and Accountability on the Internet

• What are the changes? The proposed repeal of article 19 of the Civil rights Framework for the Internet[1], which is currently free on the adventure of a liability for the content of any third party, unless the breach of a court order.
• Recommended action: Companies should review their policies for governance of the digital world.

2. The application of a Fixed rate of Interest for the Debts of the Civil

What are the changes? It is proposed that the application of the interest rate of 1% per month for speeds of civilians without a fee has been agreed, in contrast to the recent Law 14.905/24, which uses the Selic interest rate minus the CPI.

Recommended action: to re-evaluate standard contractual clauses and the restructuring of debts to prevent financial impact of the adverse.
 
3. Compensation for pain and suffering
of what is changing? The design establishes the criteria for the fixing of compensation of the amounts, taking into account the impact on the lives of the victims and the possibility of reversing the damage.
Recommended action: that Companies need to adapt their practices and regulatory compliance, and enhance internal policies for the management of risk in order to mitigate any potential liabilities, labor, and consumeristas.
 
5. The right to self-denial and Desindexação
what are The changes?  Proposed to guarantee the right to request removal of content that violates the fundamental rights directly on the websites of origin, and provides for the desindexação in the online search on a specific matter. However, experts point out that such actions may conflict with the decisions of the SUPREME court on the subject[2].
Recommended action: individuals and Companies must review their strategies for managing their digital reputation, and to take preventive measures to protect the image online. In addition to this, it is essential to monitor court decisions, to ensure compliance with any new re-interpretations of the law.
 
4. The Family law and its Impact on the Companies,
what has changed? The project also proposes significant changes to the law of inheritance and property. It excludes the spouse of the group, the heirs are required, which had a direct impact on the succession to the legitimate and to reinforce the importance of estate planning. In addition, it allows for the unilateral divorce at a notary’s office, making the process as quick and unbureaucratic. Another change that is relevant with respect to the share of the property, including the use of quotas by the business are acquired prior to the marriage, contrary to the understanding of the supreme court of justice. These changes are leading to a greater need for evaluation of the schemes of the goods and of the heritage structures to ensure greater legal certainty.
Recommended action: business owners should review their plans of succession to ensure the protection of wealth, and to avoid disputes.
 
5. The recognition of Animals as Sentient Beings
change? The project provides for a legal status especially for those with pets, seeing them as sentient beings, or to be able to feel pain and emotions, and by ensuring that they are protected by law of its own.
Recommended action: the Companies in the sector of agriculture and livestock, pet stores, and other businesses should review their practices to ensure compliance with the new law.

Attention to detail

With the passage of bill no. 4/25 is still at an initial stage in the conference, which means that changes can be made to the text prior to your final approval. Businesses should keep up with the legislative process up close, and to be prepared to adapt to the contracts, internal policies, and business strategies as well as you need to.

In order to access the full text of the PL, 4/25, please click Here

As the TM is Associated with can help you with?

The TM is Associated with, we will follow attentive to each step of this process, the legislative, and the impact that this reform will bring to our customers and business partners. Our team is at your disposal for further information and preventive strategies in the face of possible changes in the law.

[1] Art. 19. In order to ensure the freedom of expression, and to prevent the public, the provider, the web applications will only be able to be held legally liable for damages resulting from the content generated by a third party and if, after a specific court order, you do not move in the direction of, to, under and pursuant to the technical limitations of the service, and within the time limit set forth, to make it unavailable, and the content is deemed infringing, subject to any statutory provisions to the contrary. (…)

[2] https://www.migalhas.com.br/quentes/340215/stf-nao-existe-direito-ao-esquecimento-na-area-civel

Labor

Update on the delivery note-6: the New Rules for the Certification of personal Protective Equipment (PPE)

The Decree 57, published on the 16th of January in the year 2025, the Ministry of Labour and Employment, has a Regulatory Standard nr 6 and NR-6), which is responsible for regulating the use of personal Protection Equipment (PPE). The main change occurs in the item 6.9.4, establishing new rules for the disposal and use of a Certificate of Approval (CA)that is given to manufacturers and importers of the equipment.

With the new version, it is determined that: “it Is not permissible to transfer the use of a CA-issued to a particular manufacturer or the importer to that of another manufacturer or the importer to use it without a subject in the ordinary course of obtaining the CA’s own.”

Such a change shall come into force on the 16th of July, in the year 2025, six months after the publication of the decree.

What does this mean in practice?

Previously, the manufacturer or importer, you could make use of a Certificate of Approval (CA)that is given to other supplier, without the need to go through the formal process of certification. This practice could lead to risks to the safety of our employees, because there was no guarantee that the new provider to meet all of the technical requirements, rules and regulations.

With the new requirement, the manufacturer and the importer must obtain a CA’s own , to the Personal protective equipment it manufactures or sells. That is, you are no longer allowed to share or re-using an AC-leased to another company. The purpose of this change is to ensure you have greater control over the quality, traceability, and safety, the equipment used by the workers.

The impacts for Manufacturers, Importers, and Employers

A new requirement has a direct impact to the different sectors involved.

• Manufacturers and Importers are:
  • Need to prepare for and comply with the standard, thereby obtaining an AC-to individual for each product.
  • This process may generate additional costs , and to increase the time that is required for certification prior to the marketing of Personal protective equipment.
• Employer:
  • They ensure that only Personal protective equipment on AC power to regulate and up-to-date to be used for the protection of their employees.
  • The use of the equipment without appropriate certification may result in penalties and liabilities of labor.
• Employees:
  • The measure is intended to increase safety in the work environment, thus avoiding the use of Personal protective equipment of dubious quality, or without the appropriate certification.

Deadlines and Penalties

The Decree 57/2025 shall enter into force on the 16th of July, in the year 2025, giving you time for companies to review their processes, and to ensure compliance with the new standard.

The failure to comply with the requirements may result in administrative penalties, such as fines and confiscation of goods. In addition, employers who purchase equipment, irregular, they can also be held to account.

How your business can prepare for it?

1. Check to see what Personal protective equipment they need for a new ADAPTER:
   • Make an inventory of all the products that your company sells.
   • Identify the ones you are currently using an AC-leased to another manufacturer or importer.
   • If you have, please contact with our suppliers in order to understand how it will be done with the settlement.
2. Fine-tune your supply chain:
   • Please make sure that your vendors are on the smoothing;
   • Please upgrade to contracts, and ensuring that the products are CA’s valid, etc.;
   • If you need to find a new supplier, which is already suitable for the standard.
     
     
3. Educate your team:
   • Advise managers and employees on the new rules.
   • To promote internal training on the importance of the certification of Personal protective equipment.

Conclusion: get Ready for the year 2025!

The Ordinance 57/2025 seeking to eliminate the possibility of a share CA-s and adds to the quality control of your Personal protective equipment. However, the change will require attention and planning to ensure compliance with the new rule.

If you need support for the interpretation of the new requirements, or to adapt it to your operation, our team is at your disposal to answer questions, and to develop preventive strategies in the face of possible changes in the law.

Tax

DCTFWeb – the New rules of the tax for the year 2025

On February 07, 2025, and was published Normative Instruction RFB no. 2.248/by 2025, which introduced amendments to the Normative Instruction RFB no. 2.237/to 2024, by introducing new standards for the fulfilment of the obligations of subsidiary companies.

The main changes introduced by the new guidelines, that is, the extinction the definitive Statement of Debits and Credits in the Federal Tax (tax declaration () in a release KEY, which happens to be the must be replaced by the DCTFWeb, streamlining the process of reporting and opinion on the compliance with tax obligations.

This change has a significant impact on their business, as it involves the inclusion of the various federal taxes, which were previously reported in the release KEY in the tax declaration (. From the competence of January 2025, the following taxes will be accounted for exclusively by DCTFWeb:

• The corporate income TAX, a Tax on the Income of Legal entities);
• CSLL (Social Contribution on Net Profits);
• PIS/PASEP (programa de integração Social, programa de formação do Patrimônio do servidor público);
• COFINS (contribuição para o financiamento da Seguridade Social);
• IPI (Tax on Industrialized Products);
• DECIDE Contribution for Intervention in the Economic Domain);
• The IOF (Tax on Financial Transactions);
• RT/Payment-Unified under the Special Regime of Taxation).

The inclusion of this information is at the DCTFWeb will be done by means of the Modulus of the Inclusion of Taxes (MIT), a tool that will allow you to for the statement and the assessment of the tax directly to the web portal e-CAC).

The change at the time of Delivery

In addition to the requirement of the DCTFWeb, there has also been a change in the deadline for submission of the declaration, and it should be delivered by the 25th of the month following the date of the occurrence of the facts of the generator.

In exceptional cases, the time limit for submission of the declaration on the taxable events that took place in the month of January, in the year 2025, it will be postponed to the latter’s helpful for the month of march, in the year 2025.

Impact on Businesses

With this change, companies will need to:

• To adjust its internal processes in order to ensure proper transmission on the DCTFWeb;
• To integrate the data of the tax system and to ensure that the power supply of the Module is the Inclusion of Taxes (MIT),
• Track your new duties, and to avoid penalties for late or inconsistencies in the statement.

As the TM is Associated with can help you with?

Our team of tax that is ready to help you and your company to adapt to this new requirement, while ensuring compliance and avoiding penalties.

Please contact us for an individual consultation, and will ensure that your business is up to date with the new tax rules.