Next Generation Partners

Tax in Brazil

Advocacia Fernanda Hernandez

With a specialised team of tax lawyers and litigators, Advocacia Fernanda Hernandez stands out for its track record in complex and high-profile tax litigation, often handling cases before the superior courts in Brasília. The group is led by founding partner and tax litigation expert Fernanda Guimaraes Hernandez, who has more than 30 years of experience in dispute resolution, with a strong focus on proceedings in the superior courts. Luciana Marques Dos Reis Frattini focuses on administrative, public and tax law disputes. Rafaella Alencar Ribeiro and Isadora Cronemberger Caixeta are key contacts for tax planning and the negotiation of tax debts.

Practice head(s):

Fernanda Guimarães Hernandez

Testimonials

‘Agility and efficiency in the formation of winning strategies, proactivity to solve problems, and respect from the courts.’

‘I’d highlight Fernanda Hernandez and her team, for their meritocracy and bold goals.’

Key clients

Anglo Ferrous Brazil

Expressa Distribuidora de Medicamentos

Jus Capital

Advocacia Gandra Martins

Líder Taxi Aéreo

Camargo Correa

Grupo Solví Participações

Base Investimentos e Incorporações

Group Attos

Cascol Combustíveis para Veículos

Andrade Maia Advogados

Magnesita Refratários

HC Pneus

Work highlights

  • Assisted Expressa Distribuidora de Medicamentos with a writ of mandamus before the STF involving the need to issue a complementary law aiming at the collection of the ICMS – DIFAL rate difference in interstate transactions.
  • Represented a client in a proceeding in the STF relating to a thesis of the exclusion of IRPJ, CSLL, PIS and COFINS from the REINTEGRA tax base.
  • Advised a client on a number of penalties related to alleged tax breaches.

Mattos Filho

Mattos Filho is well known for its track record in tax litigation before the Supreme Court (STF), the Supreme Court of Justice (STJ) and the Brazilian Administrative Council of Tax Appeals (CARF). With a robust team of tax and litigation lawyers, the group is frequently retained by large companies from the retail, food and beverage, technology and pharmaceuticals segments. A key contact in the Brasília team is Ariane Guimarães, who has a strong background in litigation before the superior courts. Other key practitioners in the team include Leandro Bettini Lins De Castro Monteiro, who is well versed in administrative disputes and tax law, and tax litigator Alberto Frederico Teixeira Soares Carbonar, a popular choice for clients operating in the telecoms, logistics and agribusiness sectors.

Practice head(s):

Ariane Gosta Guimarães

Testimonials

‘The tax team knows our company well, therefore, being able to bring new ideas and opportunities while assisting us with procedural strategies in tax litigation.’

‘The group is excellent when it comes to innovation, pro-bono and employee diversity. It’s one of the few offices I know that publishes its gross revenue and cares about transparency.’

‘The firm is committed to the client. It has great professionals, with extensive knowledge and exemplary service.’

‘Ariane Costa Guimaraes has extensive tax knowledge and provides impeccable service.’

‘I’d highlight Alberto Frederico Teixeira Soares Carbonar, for his knowledge, service and commitment.’

‘Technical quality of professionals, understanding of the client’s business, recognition, diversity and collaboration with their clients.’

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

ABRADEE – Associação Brasileira de Distribuidores de Energia Elétrica

Grupo Ultra

Grupo Pão de Açúcar

Tok & Stok

Grupo Enel

Work highlights

  • Represented the Institute for Retail Development (IDV) in the Superior Court of Justice, as an amicus curiae, regarding a thesis for the recognition of taxpayers’ right to take advantage of the tax relief established by Law No 11.196/2005.
  • Acted for IDV in the Supreme Court, as an amicus curiae, to declare the unconstitutionality of legal provisions that established the enforcement of the state value added tax on goods and services (ICMS) on the transfers of goods between the establishments of the same owner.
  • Assisted Heineken Brasil with a tax enforcement action for charges of IPI (tax on industrialised goods) credit arising from acquisitions of exempt products from the Manaus Free Trade Zone.

Veirano Advogados

Working in close collaboration with the firm’s offices in São Paulo, Rio de Janeiro and Porto Alegre, the Brasília tax team at Veirano Advogados is well positioned to handle complex tax cases of national relevance on behalf of domestic and international companies. Although the group is well versed in both tax consulting and litigation, the practice is particularly known for its strong expertise in the latter, frequently acting for clients in tax disputes before the superior courts and the Brazilian Federal Administrative Tax Court. Practice head Marcelo Reinecken is often sought to represent clients from the telecoms, tobacco, IT and agribusiness industries in administrative and judicial tax proceedings. He is supported by senior associates Rafael De Paula Gomes, whose expertise spans corporate tax, social contributions and services taxes, and tax litigator Renata Joner.

Practice head(s):

Marcelo Reinecken

Testimonials

‘The tax team is extremely qualified, available and with great knowledge of the client’s business. In addition, the relationship and communication with the team is excellent.’

‘Marcelo Reinecken is a lawyer with deep knowledge of tax law and able to find solutions to complex issues.’ 

‘Renan Barreto is a lawyer with great knowledge of tax law and very detailed in the analysis and defences of the cases in which he is involved.’

‘Makes use of innovative instruments.’

Key clients

Autotrac Comércio e Telecomunicações

Philip Morris

Band – Rádio e Televisão Bandeirantes

Albaugh Brasil

Olam Agrícola

ANEAA

Tivit

Tecnologia Bancária

Vale

Santos Brasil Participações

Work highlights

  • Assisted Philip Morris with tax litigation concerning the ceasing of payments of ICMS upon goods that are stolen after leaving the company’s premises.
  • Acted for Rádio e Televisão Bandeirantes in a tax dispute regarding ICMS charged prior to the constitutional amendment No. 42.
  • Represented Albaugh Agro Brasil in a tax proceeding before CARF to discuss tax assessment rules related to imports with Mercosul’s certificate of origin.

Azevedo Sette Advogados

Azevedo Sette Advogados' Brasília-based tax team excels in tax consultancy, litigation and mediation and is frequently instructed by the firm’s national network of offices to handle judicial tax proceedings before the Brazilian Supreme Court (STF) and the Brazilian Supreme Court of Justice (STJ). The group is equipped to assist with municipal, state and federal administrative proceedings, tax planning, tax credit recovery claims and social security due diligence. The practice is jointly led by Rodrigo Badaró de Castro, who has extensive experience in litigation and arbitration, and senior associate Maíra Konrad De Brito, a key contact for complex tax transactions and disputes. Another key practitioner in the team is associate Sara Crislaine Soares Guimarães.

Practice head(s):

Maíra Konrad de Brito; Rodrigo Badaró de Castro

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

Bento Muniz Advocacia

With a longstanding presence in Brasília, Bento Muniz Advocacia is recognised for its expertise in corporate litigation, administrative and public law, tax and regulatory matters. In the tax space, the group is sought by clients for assistance in both contentious and non-contentious work, including PIS and COFINS matters, tax credits, and judicial and administrative disputes before the CARF and the superior courts. The practice is jointly led by tax and public law expert Eduardo Muniz and Igor Avila, who focuses on corporate restructurings and reorganisations, tax planning and corporate governance matters.

Practice head(s):

Eduardo Muniz; Igor Avila

Testimonials

‘Great knowledge of matters involving the healthcare sector such as tax issues and specific laws that regulate the industry.’

‘Differentiated service with access and monitoring of strategies.’

‘Eduardo Muniz is a well recognised professional in the sector, with extensive knowledge of tax matters.’

‘Excellent professionals, with a lot of knowledge, commitment and experience.’ 

‘Igor Avila, Eduardo Muniz and Carlos Delgado, for their knowledge, commitment and experience.’

Key clients

ANAHP – Associação Nacional de Hospitais Privados

MTE – Thomson Indústria e Comércio

Provider Group – Provider Soluções Tecnológicas

GBT – Concessionária de Infraestrutura Predial e de Serviços de IT

Rodobens Group

Le Postiche

Fedrigoni Brasil Papeis

ABRAMED – Associação Brasileira de Medicina de Diagnóstica

DASA – Diagnósticos da America

BAR – British American Tobacco

Work highlights

  • Represented Associação Nacional de Hospitais Privados (ANAHP) in a case before the Supreme Court (STF) seeking a declaration of unconstitutionality of two decrees that established limitations on tax exemptions from ICMS.
  • Assisted Rodobens Group with a writ of mandamus seeking the recognition of the right to PIS and COFINS credits.
  • Acted for GBT – Concessionária de Infraestrutura Predial e de Serviços de IT in an action for the declaration of unconstitutionality of the inclusion of ISS (tax on services) in the PIS and COFINS tax base.

MJ Alves & Burle Advogados e Consultores

Although MJ Alves & Burle Advogados e Consultores is particularly known for its government relations and advocacy expertise and its work regarding the Brazilian tax system reform, the boutique law firm is also noted for its track record in strategic tax litigation, with a strong emphasis on appellate cases. Founding partner Marcos Joaquim Gonçalves Alves, who has extensive experience in tax disputes at the superior courts and is well versed in tax, administrative and regulatory law, jointly leads the practice with Alan Flores Viana, an expert in settlement agreements and negotiations with government agencies. Another key name is tax and procedural law specialist Gabriella Alencar Ribeiro.

Practice head(s):

Marcos Joaquim Gonçalves Alves; Alan Flores Viana

Key clients

Energética Serranópolis

UsinasItamarati

APEAP – Associação dos Procuradores do Estado do Amapá

F D Gold Distribuidora de Títulos e Valores Mobiliários

Work highlights

  • Assisted Energética Serranópolis with several cases regarding tax debts related to an agribusiness company acquired at a public auction, obtaining a favourable decision at the Supreme Court of Justice.
  • Assisted Usinas Itamarati with approximately 100 judicial tax claims regarding the collection of unduly paid and uncollected taxes.
  • Represented Gold Distribuidora de Títulos e Valores Mobiliários, a securities dealer, in administrative proceedings concerning the collection of ICMS levied upon assets acquired in an international revenue service auction.

Pinheiro Neto Advogados

In Brasília, the tax team at Pinheiro Neto Advogados covers a range of contentious and non-contentious matters, including administrative and judicial disputes at state and federal levels, direct and indirect taxation issues, and import and export taxes. The group is particularly known for its expertise in transfer pricing-related disputes, and often collaborates with the firm’s corporate team to handle tax planning and fiscal matters related to M&A deals and capital markets products. Tax litigator Luiz Paulo Romano is a key contact for disputes before the CARF and the Brazilian Supreme Court. He is supported by senior associate André Torres Dos Santos, who is skilled in complex tax litigation.

Testimonials

‘The tax team is extremely competent, with great capacity to manage large-scale litigation, crisis management, and deliver good results at all levels of the Brazilian judiciary.’

‘Technical capacity, elaboration of strategies to solve the cases, extensive networking, good relationship with the legal authorities.’

‘Professionals with integrity and ethics, who are always available to clients.’

‘I can highlight a few qualities of the team: trust, discipline, flexibility and honesty.’

‘We use the office for relevant contentious and non-contentious matters. It works in partnership with us, discussing and seeking successful outcomes.’

‘Andre Torres assists us with cases in the Superior Court. He has extensive knowledge.’

Key clients

Vale

Galois

Ponto On-line Cursos

Terra Networks Brasil

Brasscom

Unilever Brasil Gelados do Nordeste

Sinditelebrasil (Conexis)

FenaSaúde

Work highlights

  • Represented Terra Networks Brasil in a case before the Brazilian Supreme Court involving the collection of ICMS on advertising and marketing on webpages.
  • Acted for BRASSCOM, as amicus curiae, in a case before the Brazilian Supreme Court regarding the constitutionality of the collection of CIDE on offshore remittances.
  • Assisted Unilever Brasil Gelados do Nordeste with a case before the Brazilian Supreme Court related to PIS and COFINS tax credits.