Rising Stars

Firms To Watch: Tax

With a strong following of clients from the aviation, energy, retail and consumer goods sectors, Machado Meyer Sendacz e Opice Advogados‘ Brasília-based tax team is adept at acting for clients in tax disputes, including matters before the superior courts. Litigation specialist Cristiane Romano and Diana Piatti Lobo, who focuses on contentious tax, are the key contacts.
At TozziniFreire Advogados, the Brasília-based tax group was reinforced by the arrival of federal tax litigator Alberto Medeiros from Stocche Forbes Advogados in January 2022. Alongside Bruno Teixeira, he steers the team in a range of tax disputes before all judicial levels, including the CARF (Administrative Council for Tax Appeals), superior and local courts.

Tax in Brazil

Advocacia Fernanda Hernandez

Tax is at the core of Advocacia Fernanda Hernandez, whose litigation capabilities are demonstrated by the firm’s frequent appearances before the superior courts. Its accumulated experience and reputation attract instructions from a broad client base, including companies from the manufacturing, automotive, banking and financial sectors. Founding partner and tax expert Fernanda Guimarães Hernandez draws on 30 years of experience in litigation. Key support is offered by Luciana Marques Dos Reis Frattini, who focuses on public and tax law, Rafaella Alencar Ribeiro, who specialises in tax litigation at the judicial and administrative levels, and Isadora Cronemberger Caixeta, who is well versed in tax planning.

Practice head(s):

Fernanda Guimarães Hernandez

Key clients

Anglo Ferrous Brazil

Expressa Distribuidora de Medicamentos

Jus capital

Advocacia Gandra Martins

Líder Táxi Aéreo

Camargo Correa

Grupo Solvi Participações

Ball Beverage Can South America

Johnson Controles

Group Attos

Rede Cascol Combustíveis para Veículos

Andrade Maia Advogados

XP Asset Management

Magnesita Refratários

Work highlights

  • Represented Magnesita Refratários in a judicial payment order procedure arising from a successful sponsoring action involving the refund of CSLL’s tax.
  • Represented Ball Beverage Can South America in a public civil suit that discussed the regularity of a normative act authorising the contracting of the financing of 70% of the value-added tax on sales and services offered by the company.

Mattos Filho

Mattos Filho‘s Brasília-based tax team is known for its performance in contentious matters, whether in constitutional cases involving the profit participation contribution (PIS) and the social security financing contribution (COFINS), or in administrative proceedings before tax revenue agencies. Household names across a range of industries rely on the team for assistance with high-profile mandates, including as amicus curiae in actions for declarations of unconstitutionality. The ‘immensely respectedAriane Guimarães, a reference for tax litigation before the superior courts, spearheads the practice and is supported by associate Alberto Frederico Teixeira Soares Carbonar, who focuses on tax mandates involving the automotive, energy, financial, technology and telecoms sectors. Associate Leandro Bettini left the firm in January 2023.

Practice head(s):

Ariane Guimarães


‘Experienced professionals with a great ability to adapt to the needs of the client, whether in relation to the complexity of the challenges, or in the negotiation of fees.’

‘A great differential is the way of acting in the superior courts in Brasília, mainly because they have professionals respected by the Ministers.’

‘Ariane Guimarães is immensely respected in the superior courts, and is always one step ahead in major debates, be they tax or any other area of law.’

Key clients

BTG Pactual

Positivo Tecnologia

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

Magazine Luiza

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 Banco Santander and FEBRABAN before the Supreme Court in an action discussing the collection of PIS and COFINS on revenues of financial institutions.
  • Represented Fiat Chrysler before the STJ in litigation discussing whether IPI credits obtained by factories in the northern, northeastern, and centre-west regions could be used to compensate any other tax debts administered by the Federal Revenue.
  • Represented Cencosud Brasil Comercial and Instituto de Desenvolvimento do Varejo – IDV as an amicus curiae before the STJ in a discussion regarding the legal nature of price adjustments within the scope of commercial agreements between Cencosud Brasil Comercial and its suppliers to levy PIS/COFINS.

Veirano Advogados

The Brasília-based tax team at Veirano Advogados showcases notable strength in contentious matters, particularly cases before the Supreme Federal Court (STF) and administrative proceedings before the Administrative Council of Tax Appeals (CARF). The group, which often collaborates with the São Paulo, Rio de Janeiro and Porto Alegre offices, is also engaged by domestic and international companies in tax consultancy mandates. Marcelo Reinecken is counsel of choice for several clients from the telecoms, tobacco, pharmaceutical, IT and agribusiness sectors. Associates Rafael De Paula Gomes and Renata Joner focus on tax and customs litigation before judicial and administrative courts.

Practice head(s):

Marcelo Reinecken


‘A law firm of excellence. Acts as a business partner and not just as lawyers and consultants. They are always guiding us and pointing out safe and reliable directions so that we can achieve our goals. They are always willing to assist us and have quick and accurate responses.’ 

‘Rafael De Paula Gomes stands out for his knowledge and experience, helping us a lot in administrative and judicial litigation.’

Key clients

Autotrac Comércio e Telecomunicações

Philip Morris

Band – Rádio e Televisão Bandeirantes

Albaugh Brasil

Olam Agrícola



Tecnologia Bancária


Santos Brasil Participações

Work highlights

  • Retained by Philip Morris to question the charge of ICMS on the transportation of cargo that was stolen after leaving the taxpayer’s establishment.
  • Represented Sencinet Brasil Serviços de Telecomunicações in both administrative and judicial litigation regarding VAT over telecoms and related services provided to key private and governmental entities.
  • Represented Tecnologia Bancária in seeking the prevention of the collection of service tax (ISS) over the company’s data management activities.

Azevedo Sette Advogados

Azevedo Sette Advogados' Brasília office offers comprehensive tax services, encompassing contentious and non-contentious matters, special regimes, and tax incentives. Covering municipal, state and federal tax, the team is well equipped to handle proceedings before the superior courts. Practice co-head Rodrigo Badaró de Castro is often engaged in arbitration and litigation, with a special emphasis on the telecoms and technology sectors, while fellow co-leader Maíra Konrad de Brito possesses notable experience in tax consulting, planning and contentious issues. Sara Crislaine Soares Guimarães is further recommended for complex tax matters.

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


Shopping Pier 21

Grupo JC Gontijo Engenharia

3R Car Locadora

ECAP Engenharia

Grupo Igrejinha

Grupo Vía

Liê Arquitetas

Porto BSB Engenharia

Work highlights

  • Represented Grupo Toctao in an action relating to the non-incidence of TUST and TUSD and in discussions about ICMS.
  • Advised Fundação Assis Chateaubriand on the negotiation of a contract with the government of the Federal District for the management of its Olympic and Paralympic Centres.
  • Represented Grupo Wanco in an action against the Agência Nacional de Telecomunicações – ANATEL discussing FUST.

Bento Muniz Advocacia

Bento Muniz Advocacia's specialised tax practice provides legal support to an array of clients in both contentious and non-contentious work. The team is adept in matters involving PIS, COFINS, and the tax on the circulation of goods and services (ICMS), as well as negotiations with tax authorities and litigation before the superior courts. Practice heads Eduardo Muniz, who marries public law expertise with extensive experience in tax matters, oversees the Brasília-based group alongside Igor Avila, who splits his time between the capital and Recife.

Practice head(s):

Eduardo Muniz; Igor Avila


‘The firm has a strong presence in Brasília and has worked extensively on tax transactions. Interlocution with the Attorney General’s Office and empirical knowledge of issues involving transactions makes them stand out in the market.’

Key clients

Associação Nacional de Hospitais Privados (ANAHP)

MTE – Thomson Indústria e Comércio

Provider Group – Provider Soluções Tecnológicas

GBT – Concessionária de Infraestrutura Predial e de Serviços de TI

Rodobens Group

Le Postiche

Fedrigoni Brasil Papéis

Associação Brasileira de Medicina Diagnóstica (ABRAMED)

Diagnósticos da América (DASA)

British American Tobacco (BAT)

Work highlights

  • Represented ANAHP in a case before the STF to declare the unconstitutionality of two decrees that established limitations on tax exemptions from the ICMS for the health sector in the state of São Paulo.
  • Assisted Rodobens Group with a writ of mandamus seeking the recognition of the right to PIS and COFINS credits related to company expenses with credit or debit card management fees.
  • Represented GBT in a declaration of the unconstitutionality of the inclusion of ISS in the base of PIS and COFINS.

MJ Alves Burle e Viana Advogados

Alongside its solid reputation in government relations, MJ Alves Burle e Viana Advogados fields strong credentials in strategic tax litigation on behalf of both corporate and private clients. Singled out for its ‘technical competence and knowledge of complex cases in the executive and legislative branches‘, the group shines in appellate cases, and is also noted for its experience in enforcement claims and ICMS contentious matters. The practice is jointly led by two practitioners: founder Marcos Joaquim Gonçalves Alves, who has a strong track record in tax litigation before the superior courts; and Alan Flores Viana, an expert in tax issues affecting the agribusiness, gaming and sports segments. Gabriella Alencar Ribeiro, who specialises in civil and tax procedural law, is another name to note.

Practice head(s):

Marcos Joaquim Gonçalves Alves; Alan Flores Viana


‘The firm has technical competence and knowledge of complex cases in the executive and legislative branches. Helped us to structure complex transactions from a tax point of view, providing comfort and security for the choices the company needed to make.’

‘Alan Flores Viana is the name to seek in the firm. The technical knowledge of the partners, especially Alan Flores Viana, is outstanding. He is an extremely devoted partner, who seeks the best resolution of the problem, leading his team with the same culture and purpose.’

‘The firm has a well-established and noticeable culture of technical precision and extensive knowledge in the segments in which it operates.’

Key clients

Energética Serranópolis

Usinas Itamarati

APEAP – Associação dos Procuradores do Estado do Amapá

Avibras Indústria Aeroespacial

Work highlights

  • Acted for Energética Serranópolis in seeking the recognition of illegitimacy of being considered as a debtor in tax enforcement claims filed by the tax authorities.
  • Assisted Usinas Itamarati in a mediation and composition procedure before the Public Administration Conciliation Chamber involving the budgetary and patrimonial allocation related to the payment of taxes with occupied lands.
  • Assisted Avibras Indústria Aeroespacial in a negotiation with the tax authorities to carry out the early discharge of a tax installment payment program.

Pinheiro Neto Advogados

Administrative and judicial litigation are core areas of strength for Pinheiro Neto Advogados‘ Brasília tax team, which is also well versed in tax planning, transfer pricing and transactional matters, including M&A and capital markets. Regularly working in collaboration with the São Paulo and Rio de Janeiro offices, the practice, which is proficient in indirect and direct taxes and social security issues, frequently acts in proceedings before CARF. Tax litigator Luiz Paulo Romano stands out for his significant experience in the superior courts. Also recommended, associate André Torres Dos Santos has an impressive track record in cases before the STF and STJ.

Practice head(s):

Luiz Paulo Romano


‘Renowned lawyers who are extremely well prepared and up-to-date. In addition to the trust and security that it gives to processes and relationships, they are highly efficient and effective.’

‘Luiz Paulo Romano is helpful, efficient, fast and very prepared.’ 

Key clients

J&F Mineração


Ponto On-line Cursos

CMOC Brasil Mineração, Indústria e Participações

Jornal de Brasília


Unilever Brasil Gelados do Nordeste


Discovery Networks

UOL – Universo Online

Repsol Sinopec Brasil


EDP São Paulo Distribuição de Energia


Work highlights

  • Represented Mineração Corumbaense in an action for refunding ICMS overpayments on iron ore exports, based on the legal benefits set by the Brazilian Federal Constitution.
  • Advised Galois on the negotiation of tax debts with the National Treasury regarding an individual federal tax transaction grounded on Law 13,988 – enacted in 2020.
  • Represents the Brazilian Association of IT and Communication companies (BRASSCOM) as an amicus curiae at the Brazilian Federal Supreme Court in the context of an extraordinary appeal.