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The duty of care under the Digital ECA: the lesson from the Discord case.

On August 12, 2026, the duty of care under the Digital ECA ceased to be merely doctrinal theory: Discord was given three business days to shut down an entire functionality in Brazil. The order came from the ANPD (National Data Protection Authority), as a preventative measure, and

Consumption taxation: how does the Brazilian dual VAT model work?

By Manassés Lopes For decades, Brazilian companies have dealt with a fragmented consumption tax system encompassing PIS, Cofins, IPI, ICMS, and ISS. Each tax had its own rules of application, distinct credit regimes, specific ancillary obligations, and a body of case law.

Income tax exemption due to serious illness: understand the requirements.

By Manassés Lopes, IDP Ambassador. A family discovers that their retired father, diagnosed with Alzheimer's years ago, continued paying income tax on his pension all this time. The question that reaches the lawyer is twofold. Is it possible...

Criminal liability of legal entities in the jurisprudence of the Brazilian Supreme Court.

By Manassés Lopes The president of a company receives a summons. There is a criminal lawsuit for environmental crime, and his name appears in the indictment. He did not operate the industrial plant, he did not make the technical decision that caused the damage, and

Outsourcing: What to do while the Supreme Court hasn't decided on Topic 1.389

By Taylor Adriano Chaves A labor lawsuit concerning a PJ (legal entity) contract, which had been frozen since April 2025, resumed processing in June. The evidentiary hearing was rescheduled. Evidence will now be presented. And the binding precedent that will...

Split payment: the problem lies in the receivable already assigned.

A company sells one hundred thousand reais on credit, issues the invoice, and receives an advance payment from a credit fintech. They receive the net amount in the same week. Two months later, the customer returns the merchandise and the sale falls through.

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