Tax in Brazil

Souto Correa Advogados

Souto Correa Advogados is one of the first destinations in Porto Alegre for legal support in relation to tax litigation and consulting, as well as customs controls and regulatory issues. Professionals bring together expertise in municipal, state and federal taxes, and are well equipped not only to advise on tax planning and benefits, but also to assist with transactions related to the Manaus Free Trade Zone. Giácomo Paro, who focuses on non-contentious tax matters, co-ordinates the group from São Paulo. Sitting in the Porto Alegre office, Anderson Trautmann Cardoso specialises in tax litigation, while consultancy matters are among André Luiz da Silva Gomes's fields of expertise. Valter Tremarin Junior is a seasoned practitioner in tax law and customs control.

Practice head(s):

Giácomo Paro

Testimonials

‘Professionals are extremely qualified, committed and up-to-date with the latest legal developments. The firm provides personalised services and efficient advice.’

‘The team sticks to strict deadlines.’

Key clients

SLC Participações

TC Cosméticos

Work highlights

  • Defending TC Cosméticos, a company in the retail sector of cosmetics and beauty products, in four tax enforcement cases regarding a supposed link to the company Nova Era Cosméticos.
  • Advised SLC Participações in all tax aspects related to the acquisition of a company controlling ten John Deere dealerships in the State of Rio Grande do Sul.

TozziniFreire Advogados

TozziniFreire Advogados has a comprehensive tax law service, demonstrating extensive experience in matters involving social contributions, M&A transactions and tax planning. Clients from a range of industry sectors - including manufacturing, IT, energy and banking - seek the department's support in relation to non-contentious tax issues, as well as administrative and judicial proceedings. Tax expert Gustavo Nygaard leads the group alongside Rafael Mallmann, who focuses on litigation.

Practice head(s):

Gustavo Nygaard; Rafael Mallmann

Testimonials

‘TozziniFreire has a tax specialist team, which is able to assist us with all of our matters.’

‘The TozziniFreire team, in particular that led by Gustavo Nygaard, is always willing to support us in a very technical and professional way.’

‘Gustavo Nygaard and Rafael Mallmann are excellent lawyers, in terms of technical knowledge and market experience.’

‘Committed, technical and agile team. Lawyers stand out for their agility in responding to the client.’

Key clients

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

  • Defends Rumo Malha Sul, which allegedly failed to execute the payment of ICMS on fuels and lubricating oil used in an international transportation service.
  • Represented Transpinho Madeiras e Saiqui Empreendimentos Imobiliários in relation to an IRPJ, CSLL, PIS and COFINS tax credits annulment suit.
  • Assisted Lojas Renner in a matter related to the non-enforceability of ISS-import tax on payments made by the company to foreign tradings.
  • Advised Processor Informática in relation to withholding income tax (IRRF) on international remittances for allowances of software distribution in the internal market without transfer of technology.
  • Represents Zenvia Mobile Serviços Digitais in a lawsuit which discusses if the services performed by the company are encompassed as value added services (SVAS).

Trench Rossi Watanabe

Trench Rossi Watanabe stands out for high-end tax litigation, M&A transactions, indirect tax matters and customs. International taxation is another key area of strength for the department, which acts on behalf of clients from a variety of sectors, including IT, automotive and agribusiness. Claudio Moretti focuses on tax planning and contentious matters, with a proven track record in tax-related arbitration. He co-heads the team with Thales Stucky, who is proficient in local and federal taxes, offering representation to clients at the judicial and administrative levels. Tax litigation is also one of Livia Stumpf's areas of practice.

Practice head(s):

Cláudio Moretti; Thales Stucky

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

Work highlights

  • Represented Perto against an IRPJ/CSSL/PIS and COFINS action issued by the Brazilian IRS to charge the company with such taxes over the ICMS credits accrued by the company.
  • Acted for International Industria Automotiva in the defence against a tax assessment issued by the city of Canoas to charge ISS in relation to certain operations incurred by the company as part of the manufacturing of truck engines.
  • Represented Dell Computadores do Brasil in a writ of mandamus in order to make possible the filing of offset procedures for the payment of taxes with tax credits recognised in a previous judicial decision.

Rafael Pandolfo Advogados Associados

Focusing exclusively on tax law, Rafael Pandolfo Advogados Associados is retained by a diverse client base operating in a variety of sectors, including retail, healthcare and agribusiness. The team provides the full array of tax services, including tax planning and administrative and judicial litigation. Founding partner Rafael Pandolfo oversees the department alongside Airton Bonbardelli Riella, who has experience in tax consultation and on the filing of lawsuits for the recovery of tax assets, and Rafael Santos Borin, who focuses on consulting and administrative proceedings.

Testimonials

‘The staff is very friendly and helpful. Rafael Pandolfo and the entire team that served me showed cordiality and knowledge in the matters.’

‘It is a firm composed of professionals who stand out for their differentiated technical capacity, for their commitment and for the quality of the service provided, in addition to a deep knowledge of their clients’ core business, thereby identifying the best opportunities and bringing absolute security in advice.’

‘I would highlight the partner Rafael Pandolfo, who gives the firm its name. He is professional and has solid experience. He is a reference in the tax area not only in the South, but, above all, at the national level, extremely competent, recognised for his deep technical knowledge and for his ability to identify the best solutions for clients.’

‘Rafael Borin, one of the main partners, is always available and looking to understand with depth the subjects, so we can reach reasonable, but yet new solutions to our cases. A team that works in a coordinated manner, covering different fields of law, in addition to tax matters.’

‘Rafael Pandolfo is an excellent lawyer with fine and precise perception of the peculiarities of each case.’

Key clients

Sonae Mc

Lojas Renner

Whirlpool

Dimedtlantic Sistemas de Informação

Lojas Becker

A. Angeloni & Cia

Fundação Medicahospital De Clínicas

Federação do Comercio de Bens e de Serviços do Estado do Rio Grande do Sul – Fecomercio

Work highlights

  • Representing WMS Supermercados do Brasil in a rescission action filed by the State of Rio Grande do Sul aimed at the ‘reconstitution’ of tax credits from 1992 to 1995.
  • Acting for Frigorífico Frigozatto Eireli in the filing of an ordinary action lawsuit to recognise the company’s right to calculate and collect ICMS due on the import of certain goods.
  • Assisted Supermercado Kern in the filing of a writ of mandamus to recognise the company’s right to compensate certain amounts unduly paid in excess of corporate income tax and social contribution on net income.
  • Represented A. Angeloni & Cia in an ordinary action lawsuit against the State of Santa Catarina aimed at the company’s right to a credit/refund of the ICMS portion levied on the sale of goods which are subject to the forwarded tax substitution regime.

Silveiro Advogados

With experience in both direct and indirect tax, Silveiro Advogados' broad service offering covers advice on tax efficiency strategies, special regimes as well as contentious matters. On the litigation front, practitioners are well versed in challenging tax assessments and filing lawsuits before tax authorities. The practice is led by Alberto Martins Brentano, whose experience in corporate tax planning and litigation spans more than 35 years. Daniel Báril leads on work pertaining to corporate payroll taxes (RAT/FAP). The team was recently strengthened following Maria Angélia Feijó's arrival from Veirano Advogados; she focuses on tax litigation.

Practice head(s):

Alberto Martins Brentano

Key clients

Lojas Quero-Quero

Clave Incorporações e Construções

Fundação Iberê Camargo

Timags Participações

Multiplan Empreendimentos

Imobiliários Intecnial

Lojas Riachuelo

Work highlights

  • Representing Intecnial in negotiations with PGFN based on Provisional Measure 899/2019 seeking the approval of a tax recovery plan involving a tax liability of $18m.
  • Defending Lojas Quero-Quero in a motion filed by the internal revenue service following a change in the Superior Court of Justice’s ruling on the double incidence of IPI (tax on industrial products).
  • Advised Clave on the possibility of submitting a certain portion of income from construction activities under the ‘RET’ regime.
  • Defending Fundação Iberê Camargo in a lawsuit against the revenue authority of Porto Alegre seeking the recognition of its constitutional right not to pay property tax.

Veirano Advogados

The tax and customs department at Veirano Advogados has a wealth of experience in tax litigation, acting not only in administrative claims, but also in judicial proceedings at the federal level. Other areas of expertise include tax incentives, tax planning and due diligence in the context of M&A and corporate restructurings. Marcelo Reinecken oversees the group from Brasília, while Fabio Barichello, who stands out in administrative tax litigation, and Ari Job Junior, who is skilled in federal, state and municipal taxes, are key practitioners in the Porto Alegre office.

Practice head(s):

Marcelo Reinecken

Key clients

Microsoft Mobile Tecnologia

Philip Morris Brasil

Refinaria de Petróleo Riograndense

CMT – Carvalho, Machado e Timm Advogados

CMT – Carvalho, Machado e Timm Advogados assists clients in tax consultancy and disputes, acting for clients from the IT, agribusiness, retail, banking and mining sectors, among others. Covering direct and indirect tax, the team shows strength in international tax planning, transfer pricing and tax due diligence in the context of corporate transactions. The group is headed by Cristiano Rosa de Carvalho in Rio de Janeiro and Lucas Tavares dos Santos, who splits his time between Campinas and Porto Alegre. Tax litigation is a core area of expertise for Reginaldo dos Santos Bueno.

Key clients

General Motors (GM)

John Deere Brasil

CMPC Celulose RioGrandense

Vale

Yara Fertilizantes

Lojas Renner

PPG Industrial Tintas do Brasil

Parker Hannifin

ABF – Associação Brasileira de Franchising

Teixeira Duarte Engenharia e Construções

Work highlights

  • Assisted the Brazilian Franchising Association on a collective writ of mandamus  against the State of Rio Grande do Sul over the collection of the ICMS-ST (tax substitution) supplement.
  • Represents John Deere Brasil and its dealers in a strategic discussion regarding base amounts to be considered for the accrual of taxes.
  • Acted for PPG Industrial do Brasil in a claim seeking the exclusion of PIS and COFINS contributions from their own calculation bases.

Diego Galbinski Advocacia

Diego Galbinski Advocacia is skilled at advising on federal, state and municipal taxes, and has the ability to handle dispute resolution, tax recovery and tax planning issues. Founding partner Diego Galbinski specialises in tax law and leads the team, which regularly assists companies from the agribusiness, telecoms, food and beverage, healthcare and energy sectors.

Practice head(s):

Diego Galbinski

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)

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

Work highlights

  • Retained by Centro De Produção Riograndense De Espumas Industriais (Ortobom) to provide advisory services, aiming at offsetting the tax credit with notices of payment.
  • Provided tax planning advice to Rafebe Participações in the context of a property sale.
  • Retained by Fundação De Apoio Da Universidade Federal Do Rio Grande Do Sul to take legal action to recognise the right to exemption from social security contributions.

Machado Simões Pires

Assisting with tax matters throughout the entire Southern region of Brazil, Porto Alegre-based firm Machado Simões Pires is adept at advising on both non-contentious and contentious tax cases. Other typical instructions concern tax planning, social security and payroll taxes. Founding partner Rafael Machado Simões Pires has a strong track record in administrative litigation and brings to the table experience in accountancy.

Testimonials

‘The most important thing for me is the close relationship, knowing that I can count on the firm to support daily decisions and build the best strategies.’

‘For us one of the most important skills was the ability of the team to identify new and unknown legal and tax opportunities. Besides that, the agility in the responses are also crucial.’

‘The team is always accessible, giving us a quick return on our demands. The reports are detailed and clear, and the information is precise.’

‘Rafael Machado Simões Pires has great knowledge of tax law, giving us satisfactory advice in this area.’

Key clients

Unicasa Indústria de Móveis

Marcopolo

Telasul Indústria de Móveis

Lojas Quero-Quero

Araupel

Mundial

KW do Brasil

Delta Máquinas

Redemaq Real Distribuidoras de Máquinas Agrícolas

Ebes Sistema de Energia (Órigo)

Banco Agibank

Navegação Aliança

Localfrio

Work highlights

  • Advised Unicasa Indústria de Móveis on the most tax-efficient way for the company to expand its business to the USA.
  • Acted for Redemaq Real Distribuidora de Máquinas Agrícolas on the filing of a claim to ensure the client receives large tax credits due to the type of products it sells.
  • Represented Lojas Quero-Quero on the filing of a claim to ensure that PIS/COFINS values are excluded from the amount used to calculate their value (exclusão de base de cálculo).