Tax in Brazil

Advocacia Fernanda Hernandez

Highlighted for its 'commitment to its cases', Advocacia Fernanda Hernandez stands out in the market for its specialism in complex litigation before the superior courts in Brasília. Its strength in tax litigation is of particular note, and its impressive track record in this field has allowed it to maintain longstanding client relationships with major Brazilian companies. Name partner Fernanda Guimaraes Hernandez excels in sensitive tax disputes and is recommended for her 'responsibility, leadership and knowledge'; she leads the team, which also includes public and tax law expert Luciana Marques dos Reis Frattini, and Blader Henrique de Lira Soares and Rafaella Alencar Ribeiro, who specialise in tax litigation and tax planning. Bruna Macedo Moreth left the firm in September 2020 for an in-house position with an asset management company.

Practice head(s):

Fernanda Guimarães Hernandez

Testimonials

Dr Fernanda Hernandez. Responsibility, leadership, knowledge.’

The commitment to its cases and the deep analysis of the cases in search of new topics for discussion in the higher courts.’

Fernanda Hernandez and Luciana Fratini are recommended.’

Key clients

Jive Investments Consultoria

Anglo Ferrous Brazil

Expressa Distribuidora de Medicamentos

Jus capital

Líder Táxi Aéreo

Camargo Correa

Grupo Solvi Participações

Base Investimentos e Incorporações

Group Attos

Banco BS2

Rede Cascol Combustíveis para Veículos

Work highlights

  • Working on a leading case concerning ICMS before the Supreme Court of Brazil.
  • Defending Farani Participações Serviço in an action that seeks to recognise the statute of limitation of a tax credit required by the Public Treasury of the Federal District.
  • Defending Distribuidora de Autopeças Condor in an action that seeks to put away or reduce the demand of ICMS accurate in an administrative fiscal procedure.

Mattos Filho

The Brasília-based tax team at leading full-service firm Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados is noted for its 'technical knowledge, performance in the higher courts, agility and availability'. Across its offices, the firm fields one of the largest tax departments in the country, which is equipped to assist in contentious and non-contentious matters. Tax litigator Ariane Costa Guimarães is a name to note in Brasília; she has strong experience in cases before the Supreme Federal Court and the Superior Court of Justice. Working alongside her is Leandro Bettini Lins de Castro Monteiro, who has particular expertise in administrative proceedings. The department received a further boost in January 2021 with the arrival of senior associate Alberto Frederico Teixeira Soares Carbonar, who joined from Caputo, Bastos & Serra Advogados.

Testimonials

Every time I contacted the members of the office, I was extremely well attended. The technical capacity of lawyers, especially Dr. Ariane, is exceptional.’

Partnership, expertise in litigation, partner dealing directly with the client.

Dr. Ariane is an extremely committed lawyer, who seeks the best development and resolution of the problem. She is very technical and has extensive knowledge in the segment in which she operates.’

Technical knowledge, performance in the higher courts, knowledge of the clients’ work sector, agility and availability.’

Key clients

BRF

L’Oreal Brasil Comercial de Cosméticos

IMC Saste – Construções, Serviços e Comércio

Associação Paulista de Fundações

Sindicato Nacional das Empresas Distribuidoras de Combustíveis e de Lubrificantes – Sindicom

Associação Brasileira das Empresas de Tecnologia da Informação e Comunicação – Brasscom

IDV – Instituto para Desenvolvimento do Varejo

Heineken Brasil

Supervia – Concessionária de Transporte Ferroviário

ABRADEE – Associação Brasileira de Distribuidores de Energia Elétrica

Grupo Ultra

Grupo Pão de Açúcar

Mar Capital Gestão de Recursos

Johnson & Johnson Industrial

Fundação Sistel de Seguridade Social

Work highlights

  • Represented Sindicato Nacional das Empresas Distribuidoras de Combustíveis e de Lubrificantes – Sindicom as amicus curiae in a Direct Unconstitutionality Lawsuit, before the Supreme Court, which was ruled in favour of the client’s interest.
  • Represented ABRADEE – Associação Brasileira de Distribuidores de Energia Elétrica in a lawsuit regarding ICMS on sales of electric power, including work before the Supreme Court, which was ruled in favour of the client’s claim.
  • Represented Companhia Brasileira de Distribuição in a lawsuit filed to obtain the right to collect PIS and COFINS without ICMS in their calculation basis.

Veirano Advogados

Veirano Advogados' Brasília-based tax team plays a leading role in the firm's major tax cases, many of which are high-profile and involve well-known companies. In addition to administrative and judicial litigation, tax consulting also features in the team's workload. The team's longstanding relationships with many of its key clients are another hallmark of the practice. Marcelo Reinecken leads the national tax practice, and is also a member of the firm's board of directors; he specialises in tax and customs and draws on his extensive experience before the Supreme Federal Court, Superior Court of Justice and the Administrative Board of Tax Appeals (CARF). Renata Joner and Rafael de Paula Gomes also focus on customs and tax litigation and are key contacts at the associate level.

Practice head(s):

Marcelo Reinecken

Key clients

Autotrac Comércio e Telecomunicações

Philip Morris

Vale

Olam Agrícola

Flextronics

ANEAA (National Association of companies that manage airports)

British Telecom

Termo Norte Energia

Albaugh

Santos Brasil Participações

Work highlights

  • Retained by Philip Morris to provide tax consultancy and tax litigation with regard to sensitive and high-profile matters.
  • Provides tax consultancy and representation in complex tax litigation to client Autotrac.
  • Acts for Termo Norte Energia in a case concerning entitlement to an income tax benefit.

Azevedo Sette Advogados

From Brasília, Azevedo Sette Advogados maintains a balanced tax practice, covering a range of contentious and non-contentious matters, including administrative and judicial litigation. Its client base includes major Brazilian and international companies operating across a broad range of sectors. Senior associate Maíra Konrad de Brito has significant experience in complex tax matters. She works alongside litigation and arbitration expert Rodrigo Badaró de Castro, who works in the firm's Brasília and Goiânia offices. Associate Sara Crislaine Soares Guimarães is another name to note.

Practice head(s):

Maíra Konrad de Brito; Rodrigo Badaró de Castro

Testimonials

High standard and ability to act in several areas with synergy in the most complex analyses‘.

Dr. Roberto Soares is very accessible and manages to channel the team to deliver the best result.’

Key clients

Grupo Toctao

Fundação Assis Chateaubriand

Grupo Wanco Telecomunicações

Ambientare Soluções Ambientais

World Digital

Mormaii

Shopping Pier 21

Grupo Jc Gontijo Engenharia

3R Car Locadora

Ecap Engenharia

Grupo Igrejinha

Grupo Via

Liê Arquitetas

Porto Bsb Engenharia

Work highlights

  • Regularly provides legal advice to Grupo Toctao, especially in strategic matters such as tax due diligence and compliance matters.
  • Provides legal advice to Fundação Assis Chateaubriand on a permanent basis, especially in tax due diligence and compliance.
  • Acts for Grupo Wanco in tax litigation and administrative proceedings, including a recent lawsuit against the Agência Nacional de Telecomunicações – ANATEL in a discussion regarding FUST (tariff of Telecommunication Services Universalisation Fund).

MJ Alves & Burle Advogados e Consultores

MJ Alves & Burle Advogados e Consultores is well known for its work in government relations and advocacy, and has also established an impressive tax litigation practice. The firm stands out for its particular expertise in the oil and gas and energy sectors, where it acts for companies in sensitive tax cases. Founding partner Marcos Joaquim Gonçalves Alves has strong experience before the Supreme Federal Court and the Superior Court of Justice; he co-leads the practice with Alan Flores Viana, who specialises in tax, civil and public law litigation. Gabriella Alencar Ribeiro - a partner since 2020 who has previous experience at the Supreme Federal Court assisting Supreme Court Justice Dias Toffoli - is another key contact.

Practice head(s):

Marcos Joaquim Gonçalves Alves; Alan Flores Viana

Key clients

Energética Serranópolis

Thyssenkrupp Elevadores

Usinas Itamarati

APEAP – Associação dos Procuradores do Estado do Amapá

Agropecuária Engenho Pará

ANORO – Associação Nacional do Ouro

SW 500 Incorporações Imobiliárias

EUCATUR – Empresa União Cascavel de Transporte e Turismo

Banco Auxiliar

Horizontes

Work highlights

  • Represents a refinery company in a R$1.1bn matter regarding the taxation of the international acquisition of oil.
  • Represents a renewable energy company on the solution of 22 years of litigation with the Brazilian tax authorities and approximately 300 judicial procedures.
  • Represented a refinery company in a R$1.2bn matter regarding the wrongful charge of federal tariff on the import of oil products used to produce gasoline.

Pinheiro Neto Advogados

The ‘extremely dynamic, efficient and effective‘ Brasília-based tax department at Pinheiro Neto Advogados has broad experience in complex tax litigation, where it represents leading national and multinational companies. Transfer pricing is a particular area of strength for the firm, which has recently handled a large number of transfer pricing-related disputes at both administrative and judicial levels. Counsel and tax expert Luiz Paulo Romano often takes a leading role in cases before CARF and the Supreme Federal Court, and works alongside key senior associate André Torres Dos Santos. The firm’s São Paulo and Rio de Janeiro-based tax lawyers are also active in cases in Brasília. Litigator Vicente Coelho Araujo is also noted.

Testimonials

Respect in the market, high level of knowledge and relationship, are engaged and are extremely dynamic, efficient and effective. People who are easy to deal with.’

Everyone we had contact with, without exception was very professional, polite and attentive. We can highlight Dr. Luiz Romano, Dr. Vicente Coelho and Dr. Andreia Mascitto (in SP). Competence, focus, sincerity, tolerance, creativity and loyalty.’

Key clients

Ponto On Line

Centrus

Braskem

Unilever

Alcoa

Brasdesco

Beadell

Light

B2W

AES