Firms To Watch: Tax

Concentrating on tax matters pertaining to government relations, planning and litigation, Caputo, Bastos & Serra Advogados has extensive experience representing clients before the higher courts, administrative and regulatory agencies, and the tax authorities courts. Francisco Quieroz Caputo Neto and Isabella Flügel Paschoal Malvar co-lead the practice and are experts in contentious tax matters.
With expertise in consultancy and litigation matters concerning direct and indirect taxation, customs and import duties, Machado Meyer Sendacz e Opice Advogados‘ Brasília-based tax team is adept at acting for clients from the energy, private equity, and agribusiness sectors, among others. Litigation specialist Cristiane Romano heads the practice and has extensive experience in disputes before CARF and the Superior Court of Justice.
The tax department at TozziniFreire Advogados is led by tax specialists Gustavo Nygaard and Renata Emery, both of whom are capable of handling tax disputes, tax assessments, and tax exemptions before the Supreme Court and the Superior Court of Justice.

Tax in Brazil

Mattos Filho

Mattos Filho is a powerhouse in the Brasília market with a broad tax advisory and litigation offering. A go-to firm for multinational clients from the financial and banking sectors, It regularly acts before the Superior Court of Justice, the Supreme Court, and CARF. The team is also active in discussions with the House of Representatives, the Senate, and authorities of the Executive branch, particularly in relation to the 2023 tax reform. Tax litigation specialist Ariane Guimarães is highly regarded for representing company interests before the Ministry of Economy, the National Treasury Policy Council, and the National Congress. Another central member of the practice is Alberto Frederico Teixeira Soares Carbonar  who holds a wide scope of expertise including tax amnesties, tax refunds, and annulments of tax fines.

Responsables de la pratique:

Ariane Guimarães


Autres avocats clés:

Alberto Frederico Teixeira Soares Carbonar


Les références

‘The team has the ability to analyse and understand the client’s needs.’

‘What sets the firm apart from others is the attention, availability, quality of service, and a technical capacity that sees the present, without ignoring the past and future impacts.’

‘Ariane Guimarães’ stands out for her professional capacity and rigorous ethical performance.’

Principaux clients

Banco Santander Brasil


Sindicato Nacional das Empresas Distribuidoras de Combustíveis e de Lubrificantes


Associação Brasileira de Planos de Saúde


Instituto para Desenvolvimento do Varejo


Cencosud Brasil


Caixa de Assistência dos Funcionários do Banco do Brasil


Samarco Mineração


Tok & Stok


Prosegur


Principaux dossiers


  • Representing Banco Santander and the Brazilian Federation of Banks in a tax lawsuit regarding the legitimacy of imposing PIS and COFINS on the gross operation revenue of financial institutions before the Supreme Court.
  • Represented the Brazilian Association of Health Plans before the Supreme Federal Court in a direct action of unconstitutionality and an action of unconstitutionality for non-compliance with a fundamental precept regarding the location in which ISS was due.
  • Represented Instituto de Desenvolvimento do Varejo as an amicus curiae before the Superior Court of Justice in two special appeals regarding ICMS-ST and PIS/COFINS.

Veirano Advogados

Major technology, telecoms, and tobacco companies turn to Veirano Advogados due to its capabilities in high-value and complex tax matters. The tax practice has a robust offering spanning advisory services and representation in litigation matters, covering tax exemptions, executive declaratory actions, and social contribution disputes. The group also has extensive experience acting before administrative and judicial courts, such as CARF and the higher courts in Brasília. Tax and customs expert Marcelo Reinecken leads the team and is currently acting as vice-managing partner of the firm. He covers both consultancy and litigation matters, representing domestic and international clients in cases before the Supreme Court, the Superior Court of Justice, and CARF. Renata Joner  is another notable name in the practice for her expansive knowledge of tax law, and like Reinecken, she specialises in acting before the Supreme Court and the Superior Court of Justice on behalf of multinational clients. Rafael de Paula Gomes stands out at the senior associate level. Following a stint at CARF, Fernanda Vieira Kotzias joined the team as a partner in October 2023, while partners Juliana Andrade Costa and Fabiana Helena Lopes De Macedo Tadiello departed the firm between May and June 2023 respectively.

Responsables de la pratique:

Marcelo Reinecken


Autres avocats clés:

Renata Joner; Fernanda Vieira Kotzias


Les références

‘What differentiates the team is their proactive approach, fast response time, and quality of lawyers.’

Principaux clients

Philip Morris Brasil Indústria e Comércio


Autotrac Comércio e Telecomunicações


Albaugh Agro Brasil


Olam Agrícola


Sky Servicos de Banda Larga


Sencinet Brasil Serviços de Telecomunicações


Light Serviços de Eletricidade


Pernod Ricard Brasil Indústria e Comércio


Hotelaria Accorinvest Brasil


Microsoft


Principaux dossiers


  • Advising Philip Morris Brasil Indústria e Comércio on tax litigation and consulting matters.
  • Representing Light Serviços de Eletricidade in a COSIP lawsuit.
  • Representing Sky Servicos de Banda Larga in a lawsuit related to the charge of ICMS on the streaming platform “Sky Online”, which sublicenses audio-visual works.

Azevedo Sette Advogados

Azevedo Sette Advogados’s tax practice is adept at handling consulting and litigation matters, with particular expertise in tax planning. The group represents clients from the energy, construction, and telecoms sectors in cases regarding tax credit recoveries, infrastructure projects, and regulatory compliance. It is also engaged in due diligence, contract negotiations, and underpayment lawsuits. Practice head Maíra Konrad De Brito specialises in tax transactions and disputes. The practice also benefits from the knowledge of Bruna Mylena Nogueira, who similarly concentrates on advising clients on the tax aspects of transactions. Former department leader Rodrigo Badaró De Castro left the firm in October 2023.

Responsables de la pratique:

Maíra Konrad de Brito


Autres avocats clés:

Bruna Mylena Nogueira


Les références

‘The firm has always provided well-prepared and dedicated lawyers for our cases.’

‘The team have been consistently excellent in recommendations and execution of mandates.’

Principaux clients

Mehta Construções Industrializadas


Grupo Toctao


Fundação Assis Chateaubriand


Grupo Wanco Telecomunicações


Ambientare Soluções Ambientais


World Digital


Mormaii


Shopping Pier 21


Grupo JC Gontijo Engenharia


3R CAR Locadora


ECAP Engenharia


Grupo Igrejinha


Grupo Via


Liê Arquitetura


Porto BSB Engenharia


Paulo Baeta Empreendimentos


Diários Associados


Principaux dossiers


Bento Muniz Advocacia

Brasília-based boutique firm Bento Muniz Advocacia maintains a strong presence in the local market and boasts a strong and expanding client base which covers a range of industry sectors, including tobacco, technology, and construction. The tax practice offers advisory services and representation in litigation, frequently acting before CARF and the higher courts. Co-leading the group are tax and public law specialists Eduardo Muniz and Igor Ávila. Muniz’s former positions as National Treasury Attorney and Federal Attorney make him an asset to the team. Ávila focuses on corporate reorganisations, tax planning, and corporate governance. The group also benefits from the expertise of associates Márcia Sepúlveda and Carlos Delgado, both of whom are active in non-contentious and litigation mandates.

Responsables de la pratique:

Eduardo Muniz; Igor Ávila


Autres avocats clés:

Márcia Sepúlveda; Carlos Delgado


Les références

‘The services provided by Bento Muniz are exceptional.’

‘What makes them unique, in addition to the deep legal knowledge and competence of their team, is the partners’ ability to analyse cases objectively, taking into account both risks and benefits, leading to assertive strategies, which has generated positive results.’

‘Eduardo Muniz has in-depth knowledge in his area and has the ability to outline assertive strategies with very positive results.’

Principaux clients

Associação Nacional de Hospitais Privados


Rodobens Group


Diagnósticos da América


British American Tobacco


MTE – Thomson Indústria e Comércio


Provider Group


Tecnológicas


GBT – Concessionária de Infraestrutura


Predial e de Serviços de TI


Le Postiche


Blendpaper


Associação Brasileira de Medicina Diagnóstica


Associação Brasileira de Transportes e Cargas


Hospital Santa Lúcia


GEF Construction


Associação Brasileira da Indústria de Hotéis


Serttel Security


Principaux dossiers


  • Representing National Association of Private Hospitals in an action filed to declare the unconstitutionality of two decrees that established limitations on tax exemptions from the ICMS.
  • Representing Provider Group in a writ of mandamus, with a request for a preliminary injunction, seeking the inclusion of public credits collected in the Federal Active Debt, complying with the transaction signed by the company with the National Treasury Attorney’s Office.
  • Representing GEF Construction in a tax transaction involving a reduction in the amount of debts totalling R$21m.

MJ Alves Burle e Viana Advogados

Producing 'excellent and in-depth work', MJ Alves Burle e Viana Advogados has extensive experience in a range of tax litigation matters, including tax enforcement claims and debt settlements. The group also fields strong capabilities in non-contentious issues, advising clients on regulatory compliance, tax action prevention and transactional matters. Founder Marcos Joaquim Gonçalves Alves, and tax expert Alan Flores Viana jointly lead the group. Viana is recognised for negotiating and settling agreements before public agencies on behalf of construction companies, and he is one of the founding members of the Brazilian Institute of Arbitration and Tax Transactions. Another notable member of the team is Leandro Bettini, who joined from Mattos Filho in February 2023, and specialises in administrative litigation before CARF. Oswaldo Othon de P. Saraiva Neto is adept in tax transaction agreements with the National Treasury’s Office as well as the Mediation and Conciliation Chamber of the Federal Public Administration.

Responsables de la pratique:

Marcos Joaquim Gonçalves Alves; Alan Flores Viana


Autres avocats clés:

Leandro Bettini; Oswaldo Othon de P. Saraiva Neto


Les références

‘Excellent and in-depth work.’

Principaux clients

Energética Serranópolis


Grupo Cucaú


TV Ômega


Grupo OAM


Principaux dossiers


  • Represented TV Ômega in an offer in compromise agreement signed with the National Treasury to reduce a tax debt from R$220m to R$60m with the admission of the use of tax losses and the offering of an alternative and unprecedented guarantee.

Pinheiro Neto Advogados

Specialists in domestic and international tax planning, the tax department at Pinheiro Neto Advogados is capable of handling complex and high-value tax matters involving cross-border issues. With a broad tax offering covering non-contentious matters, administrative and judicial litigation, the group represent clients from a range of industry sectors including mining, energy, and consumer goods. Practice head Luiz Paulo Romano focuses on tax litigation, holding extensive experience in proceedings before CARF and the superior courts. Senior associate André Torres dos Santos is an asset to the practice due to his expertise in complex litigation relating to tax regulations and social security matters.

Responsables de la pratique:

Luiz Paulo Romano


Autres avocats clés:

André Torres dos Santos


Les références

‘Excellence in drafting court documents, presenting the sector’s arguments effectively and precisely. In addition, the ability to liaise with representatives of the Judiciary has made the sector’s defences more effective.’

‘André Torres dos Santos has done an exceptional job of liaising with the higher courts in relation to tax claims. His ability to grasp the sectoral problem, his method of developing theses and his communication skills make him an exceptional professional and the most obvious choice when choosing a tax lawyer. In addition, it is important to emphasise his agile communication with me and my associates.’

Principaux clients

J&F Mineração


Galois


Ponto On-line Cursos


CMOC Brasil Mineração, Indústria e Participações


Jornal de Brasília


Brasscom


Unilever Brasil Gelados do Nordeste


FenaSaúde


Discovery Networks


UOL – Universo Online


Repsol Sinopec Brasil


ABRABE


EDP São Paulo Distribuição de Energia


CNSeg


Principaux dossiers