Civil Liability for AI-Related Harm Remains an Open Legislative Challenge in Brazil
Civil liability for harm caused by artificial intelligence systems has become an increasingly relevant issue as traditional liability models struggle to address autonomous, opaque, and unpredictable technologies. The challenge is that rules built around human conduct do not always fit systems whose harmful outputs may result from internal decision-making processes that are difficult to trace […]
Brazil Sets New Regulatory Framework for Crypto Assets
Brazil’s Central Bank (BCB) has issued a new set of rules that brings the country’s virtual asset market into a formal regulatory framework. The rules are designed to increase legal certainty, curb illicit activity, and align the crypto ecosystem with the standards of Brazil’s National Financial System (SFN), reshaping the regulatory landscape for investors. The […]
Need for Companies to Qualify for the IBS Compensation Fund
Against the backdrop of Brazil’s Consumption Tax Reform, RFB Ordinance No. 635/2025 represents a significant step in regulating the transition from ICMS to IBS. The Ordinance governs the qualification procedure for companies holding conditional ICMS tax benefits and seeking access to the Compensation Fund for Tax or Financial-Tax Benefits, a mechanism created to mitigate the […]
Federal Government and CGIBS Issue IBS and CBS Regulations
The Federal Government’s publication of Decree No. 12,955/2026 and the IBS Management Committee’s (CGIBS) Resolution No. 6/2026 represent a significant step forward in the practical implementation of Brazil’s Consumption Tax Reform. By setting out the operational rules governing the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS), including procedural […]
STF Preserves Separate Review of PIS/Cofins Tax Base Exclusion Cases
In a single-justice decision issued on 6 May 2026, the Brazilian Federal Supreme Court (STF) declined to allow ADC 98 (Declaratory Action of Constitutionality) to proceed. The action had been filed by the Presidency of the Republic to discuss the constitutionality of the statutory provisions governing the PIS and Cofins tax bases. PIS and Cofins […]
Court Rejects IBS on Indirect Exports, Raising Tax Reform Debate
IBS (Tax on Goods and Services) does not apply to indirect export transactions, following a ruling by the 7th Public Treasury Court of the Federal District. The decision opens an important debate on the constitutional limits of taxation under the Tax Reform. The dispute arises from the rules introduced by Complementary Law No. 214/2025. Under […]
Brazil Expands Paternity Leave and Parental Protections
Federal Law 15,371/2026 significantly expands paternity rights in Brazil by establishing a statutory paternity benefit under the country’s social security system and gradually increasing paternity leave from five days to 20 days by 2029. The law also reflects a shift in Brazilian labor policy toward treating fathers as active participants in childcare and early childhood […]
Martinelli Advogados Marks First International Event in Texas
Martinelli Advogados marked its first international event in Texas by sponsoring a forum organized by the Brazil-Texas Chamber of Commerce in Houston. The event brought together industry leaders to discuss the Equatorial Margin, one of Brazil’s most important energy frontiers, and the opportunities and challenges that may shape the country’s next phase of energy development. […]