Tax in Brazil

Advocacia Fernanda Hernandez

A leader in tax litigation in Brasília, Advocacia Fernanda Hernandez has 'a history of good results'. It is regularly entrusted to handle sensitive cases before the higher courts on behalf of clients, many of which have been availing themselves of the team's tax litigation services for a decade or more. Highly regarded founding partner Fernanda Guimaraes Hernandez heads the team, with other key lawyers including Luciana Marques dos Reis FrattiniRafaella Alencar Ribeiro and Blader Henrique de Lira Soares, whose practice also includes tax planning. Bruna Macedo Moreth is 'an outstanding professional'.

Testimonials

‘It is an office with recognised technical ability, a solid positive reputation and a history of good results. Besides always having acted with attention to compliance standards.

Fernanda Hernandez is an outstanding lawyer. Her dexterity was effective in many situations.

Bruna Moreth is also an outstanding professional and has always provided relevant services to my office.

Each lawyer takes care of their cases as if it were the most important.

Key clients

Jive Investments Consultoria

Anglo Ferrous Brazil

Bussab Endres Advogados

Jus Capital

Advocacia Gandra Martins

BRF (Perdigão/Sadia)

Líder Táxi Aéreo

Camargo Correa

Group Bozano

Solvi Participações

Usinas Siderúrgicas de Minas Gerais (Usiminas)

Base Investimentos e Incorporações

Group Attos

Banco Bonsucesso

Work highlights

  • Defending a client in an action that seeks to recognise the statute of limitation of a tax credit required by the Public Treasury of the Federal District.
  • Advised a client on the possibility of a consignment payment in tax law, when two social security entities concurrently require the payment of such social security amounts by the client.
  • Seeking -before the Superior Court of Justice- the nullification of a judgment under appeal; the case concerns the rules that govern the restrictive assumptions of tax relief.

Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados

Nationally, Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados' tax department is among Brazil's best, and its Brasília office is similarly strong. The team has broad experience in administrative and judicial tax litigation and is often involved in complex cases before the Superior Court of Justice. A recent example was Ariane Costa Guimarães' representation of Magazine Luiza before the Superior Court of Justice to obtain recognition of the inapplicability of Article 166 of the National Tax Code regarding tax on sales. In an illustration of the firm's ongoing investment in the Brasília office, Samantha Maria Peloso Reis Queiroga transferred from São Paulo to Brasília in 2019. Associate Leandro Bettini Lins de Castro Monteiro is another key contact.

Key clients

B3

Redebrasil Gestão de Ativos

Magazine Luiza

Ipiranga Produtos de Petróleo

BRF

Dasa Participações

Instituto para Desenvolvimento do Varejo (IDV)

Lojas Americanas / B2W Digital

Grupo Pão de Açúcar (GPA)

Cencosud Brasil Comercial

ThyssenKrupp Elevadores

Associação dos Juízes Federais do Brasil

Ternium

BTG Pactual

Fundo de Investimento Imobiliário Península

Bank of America

BNP Paribas

Heineken Brasil

Federação Brasileira dos Bancos

Positivo Informática

Work highlights

  • Defended a client’s interests in a federal tax enforcement in which the State tried multiple times to freeze the client’s assets and take its real estate properties to public auction.
  • Acted for Magazine Luiza before the Superior Court of Justice to obtain the recognition of the inapplicability of Article 166 of the National Tax Code regarding tax on sales.
  • Filed a direct unconstitutionality lawsuit on behalf of the Associação dos Juízes Federais do Brasil, to obtain a declaration of unconstitutionality of articles of the Amendment made to the Constitution, known as the Social Security Reform.

Veirano Advogados

Highlighted for its 'good communication, tranquillity, professionalism and accessibility', Veirano Advogados has impressive tax litigation capabilities in Brasília. Its clients include significant domestic and international companies in the agribusiness and food and beverage sectors, among others. Practice head and managing partner of the Brasília office Marcelo Reinecken is well versed in tax and customs consultancy and litigation, with experience before the Supreme Federal Court, Superior Court of Justice and Administrative Council of Tax Appeals (CARF). Associate Renata Joner is 'a diligent and well-prepared lawyer'. Associate Rafael de Paula Gomes also receives praise.

Practice head(s):

Marcelo Reinecken

Testimonials

The Brasilia team is very competent with deep knowlege of tax matters. They provide accurate analysis and guidance, being proactive and available to the company’s demands. Strengths: very good professional quality, speed in delivering results, available for clients.

Marcelo Reinecken (partner) is a competent and diligent lawyer, with deep knowledge of tax law. He also has extensive experience considering litigation strategies in higher courts.

Renata Joner (associate) is a diligent and well-prepared lawyer. Very accessible, she provides quick responses to the demands of the company.

Strong and broad knowledge of legislation and good judicial and administrative practices.’

Good communication, tranquility, professionalism and accessibility.’

Veirano’s tax team is excellent in tax law, their guidance is essential for driving business, always bringing security with their opinions in Brazil’s chaotic tax scenarios. The team are always available when required and are totally glad to share with the company team their willing to help.’

Ian Muniz, Filipe Carra Richter, Raphael Roberto Peres Caropreso and Rafael de Paula Gomes are invincible! The team is great, always accessible and tireless, ready for the hard work, and with a lot emotional intelligence, that makes them able to face the challenges from the tax system and judiciary at all levels.

Key clients

Autotrac Comércio e Telecomunicações

Philip Morris

Vale

Olam Agrícola

Multiplan

ANEAA

British Telecom

Termo Norte Energia

Albaugh

Santos Brasil Participações

Work highlights

  • Represented Brown-Forman in “Reclamação” against the State of São Paulo before the Superior Court of Justice; the case related to the benefits of a voluntary disclosure and the withdrawal of a moratorium fine regarding the payment of VAT (ICMS).
  • Representing Philip Morris before the Supreme Court and the Superior Court of Justice in a high-profile case discussing the offset of payments of PIS.
  • Represents Philip Morris against Anvisa about an inspection tax.

MJ Alves & Burle Advogados e Consultores

Recently particularly active in the energy and oil and gas space, MJ Alves & Burle Advogados e Consultores' tax team represents its clients - which include companies and industry associations - in complex litigation. Founding partner Marcos Joaquim Gonçalves Alves heads the practice, with support from tax, civil law and public law litigation expert Alan Flores VianaGabriella Alencar Ribeiro is another key contact.

Key clients

Refinaria De Petróleos De Manguinhos

Energética Serranópolis

Thyssenkrupp Elevadores

Usinas Itamarati

Associação dos Procuradores do Estado do Amapá (APEAP)

Agropecuária Engenho Pará

Associação Nacional do Ouro (ANORO)

SW 500 Incorporações Imobiliárias

Tiger Oil

Work highlights

  • Representing a renewable energy company in the resolution of 22 years of litigation with the Brazilian tax authorities and approximately 300 judicial procedures.
  • Represented a client in a R$120m judicial claim regarding an unconstitutional tax.

Pinheiro Neto Advogados

Leading domestic and multinational companies turn to Pinheiro Neto Advogados' sizeable Brasília-based tax team for advice and representation in administrative and judicial tax disputes. Social security and international and domestic tax planning are also strengths. Tax litigation specialist Luiz Paulo Romano heads the practice and is supported by senior associate André Torres dos Santos.

Key clients

Ponto Online

Centrus

Braskem

Unilever

Alcoa

Bradesco

Beadell

Light

B2W

AES