Souto Correa Advogados stands out for the breadth of its tax practice, which undertakes advisory and contentious work, as well as customs control and regulatory issues on behalf of domestic and international clients from a variety of sectors. The team has a strong track record in administrative and judicial disputes, including high-stake cases before the higher courts. On the advisory side, it excels in tax planning, matters related to the Free Trade Zone of Manaus, tax benefits and tariffs on imports and exports. Pedro Demartini, who is experienced in tax regulation and litigation, oversees the national practice from São Paulo. In Porto Alegre, Anderson Trautman Cardoso is a key contact for complex tax litigation, while André Luiz Da Silva Gomes focuses on corporate tax. Associate Valter Tremarin Junior is recommended for administrative matters before the CARF.
Tax in Brazil
Souto Correa Advogados
Practice head(s):
Pedro Demartini
Testimonials
‘Great professionals with very up-to-date knowledge of legislations and matters related to the tax area.’
‘They manage cases with mastery and provide us with alternatives and options for carrying out strategies that fit with the company’s business.’
Key clients
Braskem
Samsung
CEITEC
Sulforte
CERAN
TC Cosméticos
SMC
APF
Ivo Rizzo Construtora
Araupel
Medabil
Aeromot
Casio
Duncan Pneus
Work highlights
- Represented TC Cosméticos in four tax enforcement actions involving R$14m.
TozziniFreire Advogados
TozziniFreire Advogados is a go-to choice for companies operating across an array of industries, including real estate, manufacturing, mining, infrastructure and energy. The tax department is singled out for its wide-ranging expertise, which covers tax planning, PIS and COFINS issues, corporate income tax (IRPJ/CSLL), sales tax (ICMS) and tax on manufactured goods (IPI) matters. The practice also demonstrates strength in administrative and judicial litigation, handling cases at all levels of the judiciary. Gustavo Nygaard, who specialises in corporate taxation matters, co-heads the department with litigator Rafael Mallmann, who is praised for his ‘excellent technical knowledge’.
Practice head(s):
Gustavo Nygaard; Rafael Mallmann
Testimonials
‘Our main contact is Rafael Mallmann, who is always ready to assist us, with the greatest promptness and with great technical quality. He has excellent technical knowledge and is always attentive to legislative and jurisprudential changes.’
‘Ability to serve clients on a national level.’
‘Rafael Mallmann was responsible for the case, he demonstrates full mastery of the matters, and is always available to clarify doubts and provide the necessary advice.’
‘The firm handles cases in an individualised way. They seek legal and factual details that bring favourable results to the company.’
‘I can sum it up in one word: efficiency. Its efficiency is the result of a competent and multidisciplinary team.’
‘The team’s highlights are Gustavo Nygaard, who is distinguished by his extensive tax knowledge, making it possible to find solutions to different problems, and Rafael Mallmann, who stands out for his agility and readiness to find solutions, always suggesting a safe strategy. I recommend both professionals.’
Key clients
Rumo Malha Norte
Lojas Renner
Vonpar Group
BSBIOS
Ecoplan Engenharia
Zenvia Mobile Serviços Digitais
Realize Crédito, Financiamento e Investimento
RGE Sul Distribuidora de Energia
Stahl Brasil
Empresas Randon
Sabemi Previdência Privada
Grupo Vulcabras|Azaleia
Thoughtworks Brasil
MRC Soluções em Logística Ferroviária Vnte-Al
Brasil Student Housing Empreendimentos e Participações
Fraport Brasil (Aeroportos de Porto Alegre e Fortaleza)
Timac Agro Indústria e Comércio de Fertilizantes
Fagundes Mineração
Tanac
Work highlights
- Advised BSBIOS AgroIndustrial on a tax infraction notice issued by the Federal tax authorities, which denied the recovery of PIS and COFINS paid.
- Acted for Rumo Malha Noter in a tax litigation case, in which the Federal Revenue Office assessed the client to have misused PIS and CONFIS tax credits related to railway infrastructure.
- Represented Sodexo do Brasil Comercial in a tax litigation case, in which the State of Minas Gerais charged ICMS on the acquisition of food products from suppliers located in other states.
CMT – Carvalho, Machado e Timm Advogados
Covering contentious and non-contentious work, CMT – Carvalho, Machado e Timm Advogados boasts a broad sectorial expertise, which spans agribusiness, automotive, food and beverage, mining, banking and retail. The tax team is jointly led by Cristiano Carvalho, who is especially sought after to advise on tax planning, tax credits and taxation of infrastructure projects, and Lucas Tavares Dos Santos, who is a popular choice for clients operating in the healthcare, construction and cellulose segments. At the senior associate level, Reginaldo Dos Santos Bueno is specialised in tax litigation and Eduardo Manfroi Rosito focuses on advisory work.
Practice head(s):
Cristiano Carvalho; Lucas Tavares dos Santos
Testimonials
‘CMT has a business-oriented vision, always proposing solutions that enhance business operations.’
‘The team is available and is concerned with the clients’ problems. It always aims to help clients prosper and create long-lasting relationships.’
‘Lucas Tavares is always attentive to the needs of the business and seeks the best possible solutions for the company.’
‘Good service in the tax area.’
Key clients
General Motors (GM)
John Deere Brasil
CMPC Celulose RioGrandense
Vexia (Mover Group)
Mondelez Brasil
Expedia Group
Leroy Merlin
PPG Industrial Tintas do Brasil
Prudential do Brasil Seguros de Vida
NTConsult Tecnologia e Consultoria
Glágio do Brasil Proteção Balística EIRELI
Metasa – Indústria Metalúrgia
Softys Melhoramentos
Indigo Estacionamentos
OPTUM Health & Technology Serviços do Brasil
Work highlights
- Represented John Deere in an action seeking to overturn a tax assessment of more than R$105m related to ICMS.
- Advised Opus Assessoria e Promoções Artísticas on the tax structuring of its operations with investment funds related to hundreds of artistic shows.
- Assisted Grupo A Educação in obtaining PIS and COFINS credits by meeting legal and accounting requirements.
Rafael Pandolfo Advogados Associados
With notable expertise in corporate taxation, Rafael Pandolfo Advogados Associados is particularly active in the wholesale, retail, agribusiness, sports and healthcare spaces. The team is regularly instructed in tax planning matters, but demonstrates equal strength in judicial and administrative disputes. Indirect tax and administrative proceedings are key areas of expertise for Rafael Santos Borin. He jointly leads the team with Airton Bombardeli Riella, who oversees the group’s bro bono services, Rafael Pandolfo, who is skilled in cases before the superior courts, and Luciane Andrade.
Practice head(s):
Rafael Pandolfo; Rafael Santos Borin; Airton Bombardeli Riella; Luciane Andrade
Testimonials
‘Total mastery of the topics involving tax law. Team is always engaged in seeking the best solution for its clients.’
‘I think that the main feature of this firm, which distinguishes it from others, is the technical capacity of lawyers.’
‘It is clear that lawyers, from the juniors to the most seniors, especially Rafael Pandolfo, are differentiated professionals.’
‘One of the things that draws my attention about the firm is the concern with social causes.’
‘Rafael Pandolfo is a professional who stands out in the national market. Besides him, I would recommend Rafael Santos Borin, a lawyer with deep technical knowledge and respected by his peers and the corporate community.’
Key clients
Lorenzatto e Lorenzatto Locações e Transportes Eireli
Aditar Participações
Centermastersul Distribuidora de Alimentos
Cooperativa Agropecuária Júlio de Castilhos
A Angeloni & CIA
Celpack do Brasil
Sindicato do Comércio Atacadista de Porto Alegre e do Estado do Rio Grande do Sul
Sindicato das Indústrias de Material Plástico do Estado do Rio Grande do Sul
Metalúrgica Mor
Grazziotin
Unisuper – Rede União Gaúcha de Supermercados, Atacados e Distribuição
Work highlights
- Assisted A Angeloni & CIA in a writ of mandamus filed against the State Tax Authority that denied the reimbursement of ICMS.
- Acted for Sindicato das Indústrias de Material Plastico do Estado do Rio Grande do Sul in a claim seeking to obtain a court order recognising the right of the companies to not include ICMS in the PIS and COFINS calculation basis.
- Advised Cooperativa Agropecuária Júlio de Castilhos on a writ of mandamus seeking the recognition of tax exemptions on rural goods for exportation.
Silveiro Advogados
The tax team at Silveiro Advogados is recognised for its track record in tax litigation, frequently representing clients from a variety of sectors in disputes involving tax assessments, recovery and special regimes. Its strong expertise in tax planning, direct and indirect taxation at the federal and state levels is also of note. Leading the practice is Cassiano Menke, who is regarded as ‘an excellent professional (who) manages to bring logic and objectivity to the cases’. He is supported by São Paulo-based Maria Angelica Feijo, who is regulalry seen handling complex tax disputes and extrajudicial strategies.
Practice head(s):
Cassiano Menke
Testimonials
‘A multidisciplinary firm in which the areas of expertise effectively talk to each other and work together to meet the client’s needs.’
‘Cassiano Menke is an excellent professional. He manages to bring logic and objectivity to the cases in a way that is simple due to his didactic qualities and mastery of the subject. In addition, he is an accessible, thoughtful and very up-to-date lawyer.’
‘Technical quality, dedication and solutions.’
‘Very well-prepared team with a high level of knowledge of the subjects and always engaged in the client’s business; a true partner.’
‘Maria Angelica Feijo has in-depth knowledge of the topics, is interested in the client’s needs, and always available to seek solutions.’
‘Cassiano Menke is eloquent, has in-depth knowledge and the ability to quickly articulate solutions.’
Key clients
Rio Bravo Gestora de Investimentos
Novelis do Brasil
Lojas Quero-Quero
Grupo Terra Santa
Multiplan Empreendimentos Imobiliários
Sindicato das Indústrias Texteis do RS
TMSA – Tecnologia Em Movimentação
Imdepa Rolamentos Importação e Comércio
Bebidas Fruki
Grupo Gerdau
Fleury
Lojas Riachuelo
Cia. Hering
Oi
Timags Participações
Fraport Brasil
Sim Rede de Postos
SULGÁS – Companhia de Gás do Estado do Rio Grande do Sul
Work highlights
- Assisted Fundação Iberê Camargo in a tax matter involving its status as a cultural and educational institution.
- Acted for Fraport Brasil in an action against the Government in order to avoid IRPJ and CSLL tax on the economic and financial adjustment of the airports concession contracts due to the Covid-19 pandemic.
- Represented Sim Rede de Postos in a claim involving the constitutionality of ICMS charges over inventory of goods.
Trench Rossi Watanabe
With considerable expertise in complex tax litigation, Trench Rossi Watanabe is regularly retained by companies operating in the IT, agribusiness, automotive and manufacturing industries. Additionally, the team showcases strength in tax matters related to M&A transactions, indirect tax and tax planning. Other areas of expertise include international tax and customs matters. Practice co-head Thales Stucky handles tax planning, judicial and administrative litigation, while fellow co-leader Claudio Moretti focuses on disputes involving direct and indirect tax. Associate Livia Stumpf is well versed in tax litigation and tax classification matters.
Practice head(s):
Cláudio Moretti; Thales Stucky
Testimonials
‘Strategic support and consulting, bringing innovative solutions of extreme quality.’
Key clients
Dell Computadores do Brasil
Midea Carrier (Springer Carrier)
Android Industries
Alliance One Brasil Exportadora de Tabacos
Stihl Ferramentas Motorizadas
Perto Periféricos de Automação
Lactalis do Brasil
Alisul Alimentos
Harman do Brasil
Comexport Companhia de Comércio Exterior
Vibra Agroindustrial
Estratégia Concursos
Diamaju Agrícola
Veritas Technology
Culligan International (IBBL Tecnologia em Água)
Brasil PCH (Santa Fé Energética)
Groupon
Eaton
Anglogold Ashanti Colombia
China Tabaco Internacional do Brasil
Forest First Colombia
Leadec Serviços Industriais do Brasil
Primadera
Vyaire Medical Sarl
Diageo do Brasil
First Global Xpress
Stone Pagamentos
Bemis do Brasil Indústria e Comércio de Embalagens
Arauco do Brasil
SalesForce
Active Campaign
Stellantis
Marcopolo
Randon
Grendene
3G Radar
Fraport Airports
Mercedes-Benz
Daimler
Promob Softwares
Work highlights
- Assisted Grendene and 3G Radarin in the corporate and tax structure of the international joint venture formed between the companies.
- Advised Active Campaign on the corporate and tax planning of one of its subsidiaries in Brazil.
- Represented Springer Carrier in a tax claim seeking to cancel several tax debts due to the non-recognition of tax offsets executed by the company.
Veirano Advogados
The tax team at Veirano Advogados frequently handles complex litigation cases at the federal and state levels on behalf of companies from the IT, tech, oil and gas, manufacturing and construction sectors. The group is also sought after to advise on tax investigations and incentives, tax planning and fiscal matters related to the Manaus Free Trade Zone. Leading the practice is Fabio Barichello, who often represents clients operating in the telecom and petrochemicals sectors in administrate and judicial tax disputes.
Practice head(s):
Fabio Barichello
Testimonials
‘Services of great quality and an advisory work for cases of high complexity, given the characteristics of our tax operations that require analyses of various scenarios across the country.’
‘They stand out for the qualities of the team which is made of qualified lawyers who demonstrate a lot of experience in the subjects.’
‘It is worth highlighting the proactivity of the team and commitment to schedules.’
Key clients
Microsoft Mobile Tecnologia
Philip Morris Brasil
Refinaria de Petróleo Riograndense
BSBios Indústria e Comércio de Biodiesel Sul Brasil
TK Elevadores Brasil
SEPCO1 Construções do Brasil
Peccin
Dell Computadores do Brasil
Borrachas Vipal Nordeste
Lojas Renner
Alibem Alimentos
Diego Galbinski Advocacia
Diego Galbinski Advocacia provides legal support to clients in the fields of tax planning and administrative and judicial litigation, including cases in the superior courts. The team acts for a dibverse client roster, featuring companies from the agribusiness, healthcare, telecoms, energy and construction sectors. Overseeing the group is founding partner Diego Galbinski Advocacia, whose experience in tax litigation spans two decades. He is supported by associates Pedro Acosta De Oliveira and Arthur Rocha Benevides Magalhães.
Practice head(s):
Diego Galbinski
Testimonials
‘Excellent work, fast and assertive responses.’
‘Competence and fast delivery of opinions.’
‘Expertise, competence and excellent service.’
‘They listen to the client’s problems and propose solutions that suit the client’s demands.’
‘Specific and detailed technical knowledge of our business. Always available. Safe recommendations for decision-making.’
‘They provide a differentiated service in complex tax disputes and the best strategies to make use of tax credits and special regimes.’
Key clients
Centro de Produção Riograndense de Espumas Industriais (Ortobom)
Rafebe Participações
Fundação de Apoio da Universidade Federal do Rio Grande do Sul (FAURGS)
Fundação Empresa-escola de Engenharia da UFRGS (FEENG)
Lauro Weber & Cia
Auxiliadora Predial
Cooperativa dos Agricultores de Plantio Direto do Rio Grande do Sul (Cooplantio)
Maxinvest Participaçõs e Investimentos Clube Maxivida
Conselho Seccional da Ordem dos Advogados do Rio Grande do Sul – OAB
Maximidia Administradora e Corretora de Seguros
Elipse Software
Lamiecco Plásticos
Fundação Municipal De Saúde De Canoas
Ducasse Brasil Estruturas, Construções E Incorporações – Representação, Comércio, Importação E Exportação
Work highlights
- Assisted Fundação de Apoio da Universidade Federal do Rio Grande do Sul (FAURGS) in a claim seeking to recognise tax exemptions on the payment of services.
- Acted for Rafebe Participações in an action before the Federal Administrate Tax Court (CARF).
- Represented Fundação de Apoio da Universidade Federal do Rio Grande do Sul (FAURGS) in a claim seeking to recognise tax exemptions on social security contributions.
Rafael Nichele Advogados Associados
Rafael Nichele Advogados Associados acts for companies in the wholesale, retail and agribusiness segments in relation to administrative and judicial tax litigation. Core areas of activity include advisory and contentious matters involving PIS and COFINS, tax assessments and tax recovery proceedings. Leading the group is Rafael Nichele, who combines customs law expertise with a strong track record in tax appeals before state and federal courts. Tax litigator Eduardo Barboza Dos Santos is also part of the core team.
Practice head(s):
Rafael Nichele
Key clients
Pif Paf
Friscasa
Uniaves
Tial Alimentos
Banco Digimais
Cooperalfa
Rodoparana
Cooperativa Suinco
Kabel
Cassol – Administradora de Cartões
Comércio de Medicamentos Brair
Cooperativa Languiru – Coolan
Work highlights
- Acted for Comércio de Medicamentos Brair in a claim about tax applied to discounts from suppliers.
- Assisted Pif Paf in a claim seeking to recover federal tax credits.
- Represented Cooperativa Languiru in a claim seeking the reimbursement of PIS and COFINS.
Rossi, Maffini, Milman & Grando Advogados
Focusing on both administrative and judicial tax litigation, Rossi, Maffini, Milman & Grando Advogados frequently assists a varied client roster comprising companies from the construction, healthcare, manufacturing, mining and automotive spaces. The group is also noted for its advisory services, which cover tax planning, risk management and the provision of legal opinions. Practice head Felipe Esteves Grando is a solid performer in disputes at the municipal, state and federal levels. Also recommended are tax litigator Jéssica Allgayer and Bruno François Guimarães, the latter of whom has extensive experience in tax litigation and non-contentious issues.
Practice head(s):
Felipe Grando
Testimonials
‘Excellent technical support in tax and labour claims’
‘The service provided is excellent. Professionals are committed to goals and results.’
‘Felipe Grando has solid knowledge of the subject and is always very committed to results. Jessica Lazzari has solid knowledge of the subject and is always very committed to goals and results. The team has a proactive attitude and high capacity for synthesis and fast deliveries.’
‘The firm provides updates on relevant topics in the tax area. They have a variety of service channels as well as technologies that allow their clients to easily absorb content and train their employees when necessary.’
‘The service is personalised and partners foster a close relationship with clients. Bruno Augusto François and Felipe Grande have very high knowledge of the law.’
Key clients
Lear do Brasil
Saint Gobain do Brasil
Arauco do Brasil
The Brazilian Association of Medical and Hospital Devices and Equipment’s Industry (Abimo)
Bank of Development of the Extreme South of Brazil (Banco Regional de Desenvolvimento Extremo Sul – BRDE)
Bimbo do Brasil
Amvian Indústria Automotiva
Rio Grande do Sul Date Processing Company (PROCERGS)
Lifemed Industrial
Pinhal Grande (Municipality in the State of Rio Grande do Sul)
Eldorado Mineração
Sound Digital Brasil
Jereissate Participações
Cooperativa Agroindustrial Cooperja
Local Association of Gravel, Sand and Clay Producers (Agabritas)
Bolognesi Engenharia e Bolognesi Empreendimentos
Opus Assessoria e Promoções Artísticas
Cristália Produtos Químicos Farmacêuticos
Medabil Indústria em Sistemas Construtivos
Work highlights
- Assisted Lifemed Industrial de Equipamentos e Artigos Médicos e Hospitalares in a claim seeking to reduce the company’s federal tax burden in relation to PIS and COFINS contributions.
- Acted for Bolognesi Engenharia in an action involving approximately R$56.6m of tax debts owed to the Federal Revenue Office and the Attorney General’s Office of the National Treasury.
- Represented Arauco Indústria de Painéis in an administrative proceeding related to Rio Grande do Sul State Tax Authority’s decision to remove a series of ICMS credits.
Simões Pires Advogados
With a strong presence in the Southern region of Brazil, Simões Pires Advogados is frequently retained by companies in the agribusiness, retail and software industries to handle strategic and high-value tax litigation. Leading the group is founding and managing partner Rafael Machado Simões Pires, who has extensive experience in both consultancy and contentious tax work, with a particular focus on administrative disputes. Another key name in the team is associate Amanda Pegoraro, who advises on social security contributions and payroll taxes.
Practice head(s):
Rafael Machado Simões Pires
Testimonials
‘Multidisciplinary team.’
‘A firm with immense know-how in the tax area, always presenting the clients with new strategies. The support offered brings security and reliability to the proposed themes.’
‘Rafael Machado Simões Pires has excellent academic credentials and manages to convey the requested information clearly and efficiently.’
‘Its main difference lies in the firm’s accounting and tax expertise. The proposed solutions always go beyond legal technicality.’
‘An extremely competent and close firm. What caught my attention was the proximity to its clients, the dedication to meeting the agreed deadlines, and the efforts to achieve clients’ goals.’
‘Rafael Machado Simões Pires is extremely dedicated, and seeks creative solutions and opportunities for our company.’
‘Qualified team that is very attentive to changes and market opportunities, offering support on a daily basis.’
‘Fast and personalised service. Complete and clear reports and opinions. Accounting and auditing knowledge that makes the consultancy service complete. They offer not only legal support but also accounting and auditing expertise.’
Key clients
Viscofan do Brasil Sociedade Comercial e Industrial
Friovix Comércio de Refigeração
Tracbel
Telasul Indústria de Móveis
Mundial S.A. – Produtos de Consumo
Redemaq Real Distribuidora de Máquinas Agrícolas
VN dos Santos e Companhia
Supermercado Biasi