Firms To Watch: Tax

Drawing on an extensive network of offices across Brazil, full-service firm Andrade Maia Advogados is well versed in tax litigation and non-contentious tax matters.
With a significant practice in tax law, Martinelli Advogados is skilled at advising on direct and indirect taxes, transactional issues and compliance matters.

Tax in Brazil

Souto Correa Advogados

Multinational and Brazilian companies operating in industries as varied as technology, energy and construction regularly turn to Souto Correa Advogados for assistance with tax litigation, non-contentious matters and regulatory issues. On the tax advisory side, the service offering encompasses federal, state and municipal taxes; the team is also well versed in tax planning, customs and operations involving the Manaus Free Trade Zone. Giácomo Paro leads the group, which showcases particular strength in litigation at both the administrative and judicial levels. Anderson Trautmann Cardoso focuses on tax disputes, which is also a key area of activity for Henry Gonçalves Lummertz, who is seasoned in proceedings designed to prevent undue tax collections and recover taxes that have been unduly paid. With thorough knowledge of social contributions, as well as corporate and individual taxes, André Luiz da Silva Gomes is a name to note for tax consultancy mandates.

Practice head(s):

Giácomo Paro

Testimonials

‘A team highly attuned to the market, knowledgeable about business and technically perfect!’

‘Souto Correa has a highly qualified team.’

‘I would like to highlight the professional Anderson Trautmann Cardoso. He is very competent, and has an excellent understanding of business issues.’

‘Anderson Trautmann Cardoso has high technical knowledge.’

Andre Gomes and Valter Tremarin are professionals that keep up-to-date and focused on the major current tax issues. They are helpful and give immediate return. In addition, they are committed to the company’s results. They understand the questions required by our company and achieve the necessary objectives to solve these demands. I would recommend both.’

Key clients

Braskem

Samsung

CEITEC

Sulforte

CERAN

TC Cosméticos

SMC

APF

Ivo Rizzo Construtora

Araupel

Medabil

Aeromot

Casio

Duncan Pneus

Work highlights

  • Successfully defended TC Cosméticos in four tax enforcement matters.

TozziniFreire Advogados

The tax department at TozziniFreire Advogados offers representation to clients throughout Brazil, where it possesses a strong track record before the Superior Court of Justice and the Supreme Federal Court. Besides litigation, the group has also recently been involved in several matters concerning social contributions, tax planning, consulting and M&A transactions on behalf of clients from a multitude of sectors, such as banking, infrastructure, energy, IT, retail and consumer products. Gustavo Nygaard is the go-to counsel for a diverse corporate client roster based in the south of Brazil; he jointly leads the tax group in Porto Alegre with tax litigation specialist Rafael Mallmann. Claudia Rocha de Morais is another standout practitioner in the Porto Alegre office; her areas of focus cover tax due diligence, compliance and issues pertaining to tax collection, tariffs and contributions.

Practice head(s):

Gustavo Nygaard; Rafael Mallmann

Testimonials

‘Commitment to the client, quality in opinions, and an efficient and always available team.’

‘It is a firm distinguished by its knowledge, capacity of professionals and the seriousness with which the matters are handled. They are always up to date and looking for the best solution for the client. Rafael Mallmann is recommended.’

The work is carried out by a senior team, with direct involvement from the partner. The pieces are very well written and the cases have preventive and individualised follow-up.’

Key clients

ABERC – Associação Brasileira das Empresas de Refeições Coletivas

BR Supply – Suprimentos Corporativos

Kavo do Brasil

Fraport Brasil

Viacom Brasil

Timac Agro Indústria e Comércio de Fertilizantes

Zenvia Mobile Serviços Digitais

Bsbios Energia Renovável

GR Compass Group

Sodexo do Brasil Comercial

Grupo Vulcabras|Azaleia

Lojas Renner

Vonpar Refrescos

Saque e Pague Rede de Autoatendimento

Getnet Adquirência e Serviços Para Meios de Pagamento

Sicredi

Banco de Lage Landen Brasil

Processor Informática

Rumo Malha Sul

Work highlights

  • Assisted Transpinho Madeiras and Saiqui Empreendimentos Imobiliários in a tax assessment  by the Brazilian Federal Revenue Service for alleged fraud in a spin-off operation in which both parties were involved.
  • Represented Refeições Puras RID before the Superior Court of Justice in a case related to the client’s right to offset PIS/COFINS credits on purchases outside the Manaus Free Trade Zone.
  • Acted for Lojas Renner and obtained a favourable ruling regarding the non-inclusion of ICMS in the PIS/COFINS calculation base.

Trench Rossi Watanabe

With a proven track record in complex tax litigation before judicial and administrative courts, Trench Rossi Watanabe advises across the spectrum of tax matters, including customs, indirect and international tax issues. The team is also prepared to assist with tax due diligence in the context of M&A transactions, and advise on the tax aspects of cross-border projects. Founding partner of the Porto Alegre office Claudio Moretti regularly acts for clients in tax litigation and international tax planning. Moretti oversees the department with Thales Stucky, who combines experience in tax consulting and succession planning. Livia Stumpf is another key practitioner for contentious matters.

Practice head(s):

Claudio Moretti; Thales Stucky

Testimonials

‘Trench Rossi Watanabe is a reference in the market. It leads discussions of complex issues with an unparalleled seniority, adding experience, flexibility, technical knowledge and a sense of responsibility.’

‘Livia Stumpf is a distinguished professional in the field of tax litigation. She manages to add legal knowledge to the operational routine of her clients, reducing the gap between essence and form in these discussions.’

‘Technical excellence and transparency.’

Key clients

Dell Computadores do Brasil

Midea 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

Brasil PCH

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

FCA – Fiat Chrysler Automóveis Brasil

Work highlights

  • Represented Printbag Embalagens in an ICMS tax assessment in which the state of Santa Catarina tried to collect ICMS in relation to the activities of personalised graphic services applied over handbags.
  • Assisted ABB in a tax collection claim filed by the state of Rio Grande do Sul to enforce ICMS allegedly owed in view of export transactions with CQG Oil & Gas, undertaken between 2012 and 2013, under a special custom regime.
  • Successfully represented Alisul in a writ of mandamus filed against the São Paulo Tax Authority to avoid the application of new ICMS rules.

CMT – Carvalho, Machado e Timm Advogados

With companies in the agribusiness, cellulose and paper, automotive and technology sectors at the core of the group's client base, CMT – Carvalho, Machado e Timm Advogados undertakes the gamut of tax consulting and litigation matters. The department is noted for its ability to advise on tax savings, international tax planning and due diligence in the context of business transactions. Practice head Cristiano Carvalho is seen with great regularity advising on tax planning and representing clients in administrative and judicial litigation. Fellow co-head Lucas Tavares dos Santos is counsel of choice for many key clients based in Rio Grande do Sul. Other key figures in Porto Alegre include Reginaldo dos Santos Bueno, who specialises in tax litigation, and Eduardo Manfroi Rosito, who focuses on non-contentious matters.

Practice head(s):

Cristiano Carvalho; Lucas Tavares dos Santos

Key clients

Metasa – Indústria Metalúrgica

John Deere Brasil

CMPC Celulose RioGrandense

Vale

Yara Brasil Fertilizantes

Lojas Renner

PPG Industrial Tintas do Brasil

Parker Hannifin

ABF – Associação Brasileira de Franchising

Teixeira Duarte Engenharia e Construções

Deere Hitachi

Vexia

Exatc Sales

Vissomz Abastecimento Especial Essências

Grupo Prato Feito

Hospital Santa Lúcia

Expedia Group

Work highlights

  • Acting for John Deere Brasil in a lawsuit related to the use of ICMS credits on the acquisition of assets.
  • Conducted legal due diligence on behalf of DIMED Group – Panvel Farmácias as part of the legal audit for the purchase of eight pharmacies of the Tacchimed chain, belonging to the Dr. Bartholomeu Tacchini Association.
  • Acted for Hospital Santa Lucia and secured a court order to reduce tax liabilities on the client’s activity, which was crucial during the pandemic.

Rafael Pandolfo Advogados Associados

Rafael Pandolfo Advogados Associados is best known for its extensive experience in tax litigation, where the team acts for a range of clients in administrative and judicial proceedings. Founding partner Rafael Pandolfo is sought after by clients in the retail and services sectors in relation to the defence of tax cases. He heads the tax advisory and litigation group with Rafael Santos Borin, who has a wealth of experience in administrative and non-contentious matters, and Airton Bombardeli Riella, who is often retained by wholesale, retail and agribusiness companies in tax consultations and lawsuits.

Practice head(s):

Rafael Pandolfo; Rafael Santos Borin; Airton Bombardeli Riella

Key clients

Fecomercio

Ricardo Ferreira Breier

Celpack do Brasil

Sindiatacadistas

Sinplast

Intermunicipal Union of Hotels in the State of Rio Grande do Sul – Sindihotel

Supermercado Kern

Preceptor Professors of the Medical Foundation of Rio Grande do Sul

Work highlights

  • Represented SINDIATACADISTA, the wholesalers union of Porto Alegre and the state of Rio Grande do Sul, in a collective injunction filed to obtain a judicial provision in relation to PIS and COFINS tax.
  • Acted for Supermercado Kern in the filing of a writ of mandamus in order to recognise the company’s right for compensation of amounts unduly paid in excess of corporate income tax and social contributions.
  • Acted for Celpack do Brasil in a matter regarding the alleged illegitimate use of IPI credits.

Silveiro Advogados

With considerable expertise in both tax planning and litigation, Silveiro Advogados provides comprehensive advice to a variety of clients, covering direct and indirect tax at every level, and special tax regimes. Tax litigation is a core strength for the department, which often assists companies with challenges to tax assessments, and represents them before tax authorities. The Porto Alegre group witnessed a recent shift in leadership: Alberto Martins Brentano stepped down as practice head, and recent hire Cassiano Menke took his place in May 2020. Menke joined from Meister, Menke e Marder Advogados Associados and brings substantial experience in administrative and judicial tax litigation. He receives key support from Maria Angélica Feijó, who specialises in complex tax disputes.

Practice head(s):

Cassiano Menke

Testimonials

‘Technical knowledge of matters/subjects. Cassiano Menke has extensive knowledge of tax law issues.’

‘Personalised service. The team is constantly updated on new laws and jurisprudence.’

‘.Cassiano Menke provides impeccable advice.’

Key clients

Lojas Quero-Quero

Bebidas Fruki

Gerdau Empreendimentos

Sim Rede de Postos

Multiplan Empreendimentos Imobiliários

Sindicato das Indústrias Texteis do RS

Sulgás – Companhia de Gás do Estado do Rio Grande do Sul

Associação Médica do Rio Grande do Sul – AMRIGS

Comércio de Medicamentos Brair

Centro Clínico Gaúcho

TMSA – Tecnologia Em Movimentação

Imdepa Rolamentos Importação e Comércio

Opinião Produtora

Grupo Processor

Associação Pró-Ensino Superior em Novo Hamburgo ASPEUR – Universidade FEEVALE

Unique Rubber Technologies

Fundação Iberê Camargo

Universidade Univates

Zenglein Indústrias de Calçados

Work highlights

  • Prepared a legal opinion on behalf of Sindicato Das Indústrias Têxteis do RS regarding the unconstitutionality of the FAP in relation to a case that will affect all textile companies in southern Brazil.
  • Advised Sim Rede de Postos on controversial aspects for entering the Special Taxation Regime within the state of Rio Grande do Sul.
  • Defended Associação Pró-Ensino Superior em Novo Hamburgo ASPEUR – Universidade FEEVALE in a lawsuit that ended successfully after a negotiation with the National Treasury Attorney-General’s Office.

Veirano Advogados

Veirano Advogados has strong credentials in tax litigation, where it represents clients before the administrative and judicial courts. The tax and customs department also provides advisory services related to tax incentives, with a particular emphasis on those pertaining to the Manaus Free Trade Zone, and also advises clients on the tax aspects of M&A deals and business restructurings. Fabio Barichello, who stands out for his experience in administrative proceedings, steers the Porto Alegre team on an array of contentious and consulting matters. Ari Job Junior is noted for handling complex litigation and advising domestic and foreign clients on tax planning.

Practice head(s):

Fabio Barichello

Key clients

Microsoft Mobile Tecnologia

Philip Morris Brasil

Refinaria de Petróleo Riograndense

BSBios Indústria e Comércio de Biodiesel Sul Brasil

Diego Galbinski Advocacia

With a strong understanding of federal, state and local tax laws, Diego Galbinski Advocacia provides comprehensive legal services covering administrative and judicial litigation and non-contentious matters. The practice is routinely engaged by players in the agribusiness, healthcare, telecoms, energy and construction sectors, among others. Diego Galbinski, who stands out for his experience in tax litigation, leads the department, which includes key individuals Pedro Acosta de Oliveira and Jacquelyne Fleck, the latter of whom provides tax litigation and consulting advice.

Practice head(s):

Diego Galbinski

Key clients

Centro de Produção Riograndense de Espumas Industriais (ORTOBOM)

Rafebe Participações

Divax Participações e Investimentos

Fundação Empresa-Escola de Engenharia da UFRGS (FEENG)

Lauro Weber & Cia

Auxiliadora Predial

Clube Maxivida

Conselho Seccional da Ordem dos Advogados do Rio Grande do Sul – OAB/RS

Maximidia Administradora e Corretora de Seguros

Fundação de Apoio da Universidade Federal do Rio Grande do Sul (FAURGS)

Cooperativa dos Agricultores de Plantio

Direto do Rio Grande do Sul (COOPLANTIO)

Work highlights

  • Providing tax advisory services to Centro de Produção Riograndense de Espumas Industriais (ORTOBOM).
  • Represented Rafebe Participações in administrative proceedings arising from tax issues involving a transaction.
  • Represented Fundação de Apoio da Universidade Federal do Rio Grande do Sul (FAURGS) in a lawsuit to recognise the right to exemption from social security contributions.

Machado Simões Pires

Highly regarded firm Machado Simões Pires fields a team of tax specialists with strong backgrounds in tax advisory matters. The Porto Alegre-based firm is also active in tax litigation, offering representation to a varied client roster, including companies from the manufacturing, retail and technology sectors, throughout the south of Brazil and beyond. Leading the practice is Rafael Machado Simões Pires, who has been particularly busy advising clients on tax planning and administrative proceedings.

Practice head(s):

Rafael Machado Simões Pires

Testimonials

‘MSP is an agile, young and very competent firm. Rafael Machado Simões Pires stands out for his legal knowledge.’

‘The firm provides complete tax advice. They have experience and knowledge of the accounting and tax and audit areas. Rafael Machado Simões Pires is recommended.’

‘Full knowledge of tax law issues.’

‘Rafael Machado Simões Pires actively participates in meetings and is always available to assists us.’

‘High technical capacity of the partners. Agile and secure connection between technique and adaptability in business.’

Key clients

Unicasa Indústria de Móveis

Redemaq Real Distribuidoras de Máquinas Agrícolas

Telasul Indústria de Móveis

Lojas Quero-Quero

Araupel

Mundial

Ebes Sistemas de Energia

Amaggi Louis Dreyfus Zen-Noh Grãos

São Pedro Comercialização de Grãos

Postos Magnólia

Work highlights

  • Represented Araupel in a case concerning tax discrepancies in tax incentives that were reduced by the government.
  • Hired by Novatech to prepare a legal thesis to overturn actions taken by the São Paulo government that ended ICMS exemptions on medical products.
  • Represented Redemaq in a dispute concerning IRPJ and CSLL taxes.

Rafael Nichele Advogados Associados

Rafael Nichele Advogados Associados assists with a combination of contentious and non-contentious tax mandates, but is particularly noted for its capabilities in administrative and judicial tax litigation. Tax specialist Rafael Nichele, whose experience in business and tax law spans more than two decades, oversees the practice. Eduardo Barboza dos Santos is another core team member; he is routinely instructed in tax litigation.

Practice head(s):

Rafael Nichele

Key clients

Comércio de Medicamentos BRAIR

Cooperativa LANGUIRU – COOLAN

Work highlights

  • Represents Comércio de Medicamentos Brair in a lawsuit concerning the right not to include ICMS tax incentives in the calculation base of federal taxes.
  • Acts for Comércio de Medicamentos Brair in a lawsuit on the taxation of discounts received through commercial agreements with suppliers.
  • Assisted Cooperativa Languiru in a judicial process involving PIS and COFINS tax.

Rossi, Maffini, Milman & Grando Advogados

Rossi, Maffini, Milman & Grando Advogados provides a full-service tax offering to its diverse roster of clients, showcasing notable expertise in tax litigation at the administrative and judicial levels. Practice leader Felipe Grando often acts for clients in cases before federal, state and municipal courts. Bruno François Guimarães, who joined the team from Martinelli Advogados in May 2020, is another key individual in the Porto Alegre office; tax management and planning are among his areas of expertise.

Practice head(s):

Felipe Grando

Testimonials

‘It has strong experience in the area. They are dedicated to cases.’

Key clients

Lear do Brasil

Saint Gobain do Brasil

Arauco do Brasil

Bimbo do Brasil

Cristália Produtos Químicos Farmacêuticos

Lifemed Industrial de Equipamentos e Artigos Médicos e Hospitalares

Opus Assessoria e Promoções Artísticas

Medabil Industria em Sistemas Construtivos

Jereissate Participações

Amvian Indústria e Comércio De Peças Automotivas

Pinhal Grande

Eldorado Mineração

Abimo – Associação Brasileira Da Indústria De Artigos E Equipamentos Médicos, Odontológicos, Hospitalares E De Laboratórios

Procergs – Cia De Processamento De Dados Do Estado Do Rio Grande Do Sul

Work highlights

  • Represented LIFEMED Industrial de Equipamentos e Artigos Médicos e Hospitalares in an annulment action that was successful in recognising ICMS credits on the immobilisation of infusion pumps provided in lending to hospitals.
  • Acted for OPUS Gestão de Entretenimento in a case regarding the incidence of ISS in a series of activities relevant to the entertainment sector.
  • Acted for municipality of Pinhal Grande in the filing of a lawsuit discussing the criteria for ICMS collection.