Leading Associates

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.

Tax in Brazil

Mattos Filho

Mattos Filho‘s Brasília tax practice operates on two key fronts: high-stakes litigation and strategic public policy engagement. On the contentious side, the team remains active before the Superior Court of Justice, the Supreme Court, and CARF. In the policy arena, the practice is a key participant in legislative discussions with Congress and executive bodies. This dual capability makes the firm a sought-after adviser for clients operating in a variety of sectors. The team’s expertise is embodied by its key practitioner Ariane Costa Guimaraes, a tax litigation specialist noted for representing corporate interests before the National Congress and key government ministries. Further adding to the team is associate Pedro Henrique de Castro Motta, who brings deep knowledge of judicial tax litigation.

Responsables de la pratique:

Ariane Guimarães


Autres avocats clés:

Pedro Henrique de Castro Motta; Lucas Ianagui de Carvalho Leite


Les références

‘The firm has excellent capacity to operate in administrative and higher courts, especially in Brasília. As it is a full-service firm, the involvement of different areas and practices greatly contributes to the deliveries and solutions presented to clients.’

‘Ariana Guimarães actively participates in discussions and interactions with clients, with great availability. Her vision on case law and positions of higher courts is notable.’

‘Technical quality, oral advocacy skills, and relationships with the higher courts.’

Principaux clients

Cassol


Banco Santander


Instituto para Desenvolvimento do Varejo


Magazine Luiza


General Motors do Brasil LTDA


Qualicorp Corretora de Seguros S.A.


DIMED S.A. – Distribuidora de Medicamentos


Companhia Brasileira de Distribuição


Prosegur Brasil S.A Transportadora de Valores e Segurança


Principaux dossiers


  • Represents Banco Santander and FEBRABAN (Brazilian Federation of Banks) in the most relevant tax lawsuit for the financial sector in the Supreme Court.
  • Represents Qualicorp Corretora de Seguros S.A. before the Superior Court of Justice in a case which discusses the legal classification of Stock Option Plans (SOP), identifying whether they are remuneration for word or a commercial contract.
  • Acted directly on Extraordinary Appeal No. 949,297 at the Supreme Federal Court (STF), which discussed the effects of binding decisions issued by the Supreme Court on res judicata previously formed in individual tax matters.

Pinheiro Neto Advogados

Pinheiro Neto Advogados‘ tax department provides a comprehensive offering structured around three key pillars: non-contentious advisory, administrative litigation, and judicial litigation. This integrated structure enables the team to handle complex, high-value mandates, including domestic and international tax planning and cross-border issues, for a client base that features major players in the mining, energy, and consumer goods industries, among others. The firm’s contentious capabilities are now spearheaded by André Torres dos Santos, who was promoted to practice head in January 2025. He brings specialist knowledge of complex litigation concerning tax regulations and social security. The team also benefits from the expertise of partner Luiz Paulo Romano, an experienced litigator before CARF and the superior courts.

Responsables de la pratique:

André Torres dos Santos


Autres avocats clés:

Luiz Paulo Romano


Les références

‘Pinheiro Neto Advogados has provided us with high-quality technical support and excellent availability. The team stands out for its in-depth knowledge of tax matters, offering effective and well-founded solutions. In addition, the balance between the quality of service and the fee structure makes the firm a highly reliable option in the market.’

‘The unparalleled quality of the services provided is evident on a daily basis. Firstly, the unquestionable technical quality of the team, which brings a lot of security to the processes conducted by this office. The attention, the response to questions and the research work are truly relevant.’

Principaux clients

Deloitte


SHEIN


Bombril


CMOC Brasil Mineração


Edson Godoy Bueno


FENAPREVI – Federação Nacional de Previdência Privada e


Vida


Associação Brasileira do Alumínio – ABAL


Mineração Maracá


ABRABE – Associação Brasileira de Bebidas


Principaux dossiers


Veirano Advogados

Veirano Advogados‘ tax practice is a key destination for major companies from the technology, telecoms, tobacco and energy industries, among others, seeking assistance with advisory and litigation matters. Singled out for its extensive experience before administrative and judicial bodies like CARF and the higher courts in Brasília, the team’s broad service offering covers tax exemptions, executive declaratory actions, and social contribution disputes. The department is led by tax and customs expert Marcelo Reinecken, who also serves as the firm’s vice-managing partner and handles both consultancy and litigation before the Supreme Court, STJ, and CARF. He is supported by associate Renata Joner, whose practice also focuses on judicial tax litigation.

Responsables de la pratique:

Marcelo Reinecken


Autres avocats clés:

Renata Joner; Rafael de Paula Gomes


Les références

‘Collaboration is one of the team’s key strengths. They work in a cohesive manner, with open and constant communication, which results in more integrated and comprehensive legal solutions. This collaborative approach is a significant differentiator compared to other firms, where internal communication can often be fragmented.’

‘The firm stands out not only for the quality of its service and the competence of its team but also for its ability to innovate and lead in the national legal market. The combination of diversity, ethical practices, and effective collaboration places it ahead of the competition, setting a standard of excellence in the sector.’

Principaux clients

Philip Morris Brasil Indústria e Comércio Ltda.


Autotrac Comércio e Telecomunicações S.A.


Microsoft Mobile Tecnologia LTDA


Albaugh Agro Brasil Ltda.


Olam Agrícola Ltda.


Pernod Ricard Brasil Indústria e Comércio Ltda.


Termo Norte Energia S.A.


Principaux dossiers


  • Retained by Philip Morris Brasil Indústria e Comércio Ltda. to be in the legal forefront in sensitive tax litigation and consulting.
  • Represents Microsoft, with favourable judicial decision, in a tax dispute over penalty on imported goods.
  • Obtained a favourable decision for Termo Norte Energia S.A. involving a 75% reduction of Corporate Income Tax (IRPJ) for a power plant project.

Bento Muniz Advocacia

With regular appearances before CARF and the higher courts, Bento Muniz Advocacia’s practice offers the full spectrum of advisory and litigation tax services to an expanding client base in the tobacco, technology, and construction sectors. Co-head Eduardo Muniz provides deep expertise in federal administrative and judicial proceedings, while fellow co-head Igor Ávila‘s practice is focused on the corporate aspects of tax, including reorganisations, planning, and governance. Associates Márcia Sepúlveda and Carlos Delgado provide versatile support across both contentious and non-contentious tax mandates.

Responsables de la pratique:

Eduardo Muniz; Igor Ávila


Autres avocats clés:

Márcia Sepúlveda; Carlos Delgado


Les références

‘Capable and professional team.’

‘The firm is very dedicated to understanding the client’s reality. And understanding the business is essential for good defence or advice. The firm’s main positive characteristic is its hospitality.’

‘Eduardo Muniz stands out for his ability to transmit knowledge and his humility. Márcia Sepulveda is the professional who organises the office routine very well. Great professionals, technical, objective and diligent.’

Principaux clients

Associação Nacional de Hospitais Privados (ANAHP)


Rodobens Group


Diagnósticos da América S. A. (DASA)


British American Tobacco (BAT)


MTE – Thomson Indústria e Comércio


Provider Group – Provider Soluções Tecnológicas


GBT S.A. – Concessionária de Infraestrutura Predial e de Serviços de TI


Le Postiche


Blendpaper


Associação Brasileira de Medicina Diagnóstica (ABRAMED)


Associação Brasileira de Logística, Transportes e Cargas (ABTC)


Hospital Santa Lúcia


GEF Construction


Associação Brasileira da Indústria de Hotéis (ABIH)


Serttel Security


Principaux dossiers


  • Represents the National Association of Private Hospitals (ANAHP) in a leading case before the Federal Supreme Court (STF).

Eliana Calmon Advocacia e Consultoria

With a strong track record in dispute resolution before the higher courts, Eliana Calmon Advocacia e Consultoria fields solid capabilities in tax litigation, frequently handling proceedings before the Brazilian Superior Court of Justice (STJ) and the Brazilian Federal Supreme Court (STF). The team is engaged by domestic and international clients operating in a variety of sectors, including ports, pharmaceuticals, telecoms, aviation and fuel distribution. Eliana Calmon draws on her expertise as a former justice of the STJ to advise on complex conflicts between taxpayers and authorities. She leads the practice alongside Renato Calmon, Rogerio Athayde and Eric Casimiro, all of whom excel in the resolution of tax disputes.

Responsables de la pratique:

Eliana Calmon; Renato Calmon; Rogerio Athayde; Eric Casimiro


Les références

‘Former Justice Eliana Calmon is highly respected for having been an extremely ethical judge. And all the justices today know her and see her as an ethical lawyer. This helps a lot, because the justices already receive us with a label of extra credibility.’

‘Eric Casimiro has already built his own reputation. He was an adviser to justices at the STJ for many years and is very credible at the STJ among the advisors and the justices.’

‘Eric Casimiro stands out for his technical quality and credibility at the STJ. It makes all the difference to be able to count on Eric Casimiro’s technical ability to prepare the appeals that are necessary to reach the STJ. Eric is very fast and reviews all the petitions that are prepared by the office.’

Principaux clients

Banco Itaucard S/A


Fan Distribuidora de Petróleo Ltda.


Vale S/A


Transportadora de Gás S/A – TAG


Itaú Unibanco S/A


Vonpar Refrescos S/A / Spal Indústria Brasileira de Bebidas S/A


Whirlpool S.A.


Ingram Micro Brasil Ltda.


Rumo Malha Sul S/A


Coty Brasil Comércio Ltda.


Invexans S/A


Nexans Brasil S/A


Companhia Brasileira do Alumínio (CBA)


Springer Carrier Ltda.


Syngenta Proteção de Cultivos Ltda.


Ambev S.A.


Associação Nacional dos Suboficiais, Sargentos e Taifeiros da Aeronáutica


Atvos – Usina Conquista do Pontal


Principaux dossiers


  • Advised Banco Itaucard S/A on a dispute against municipality regarding tax credit and jurisdiction.
  • Assisted Fan Distribuidora de Petróleo Ltda. with a motion for new trial to overturn STJ judgment in tax case.
  • Acted for Vale S/A  in an annulment of ISS charge over alleged under-invoicing of ore transport.

Machado Meyer Sendacz e Opice Advogados

Machado Meyer Sendacz e Opice Advogados‘ Brasília-based tax team handles both consultancy and litigation matters involving direct and indirect taxation, as well as customs and import duties, particularly for clients in the energy, private equity, and agribusiness sectors. The practice is led by tax litigation specialist Cristiane Romano, who has extensive experience in disputes before CARF and the Superior Court of Justice. The team’s litigation capabilities are further enhanced by Diana Piatti Lobo, a tax disputes specialist who handles a range of matters including state tax benefits, transfer pricing, and PIS/COFINS credits, and João Vitor Luke Reis, who focuses on litigation before the superior courts.

Responsables de la pratique:

Cristiane Romano


Autres avocats clés:

Diana Piatti Lobo; João Vitor Luke Reis; Janaína Castro; Maia Alexia Martinovich; Julia Cristina Ferreira


Les références

‘Specialised consultancy with professionals with high technical knowledge and great influence in tax matters. They bring theses and strategies based on case law and jurimetrics. Productive alignment meetings focused on the client’s interests.’

Principaux clients

Breitener Tambaqui S.A., Breitener Jaraqui S.A., Breitener Energética S.A.


FIPECq – Fundação de Previdência Privada Empregados da FINEP, do IPEA, do CNPq, do INPE e do INPA


Vibra Energia S.A.


Gera Amazonas – Geradora de Energia do Amazonas


Davita Brasil


Fundação Sistel de Seguridade Social – Sistel


Neoenergia Distribuidora de Brasília S.A.


Peróxidos Brasil


Fundação Previdenciária IBM e IBM Brasil


FEBRABAN – Federação Brasileira dos Bancos


VLI (Grupo Ultrafertil)


Petros


Ambev S.A.


LG Eletronics do Brasil Ltda


Fundação dos Economiários Federais – FUNCEF


Principaux dossiers


  • Represents a multi-sponsored pension fund in several lawsuits about whether interest payments can be included when not explicitly stated in the judicially enforceable instrument.
  • Represented IBM and FPI in class actions filed by the Public Prosecutor’s Office and an association of participants and retirees challenging the legality of financial surplus distribution in closed supplementary pension entities
  • Represents CENTRUS, a closed supplementary pension entity, in a lawsuit filed by the National Union of Central Bank Employees (SINAL) challenging a constitutional provision that establishes financial collaboration between sponsors and beneficiaries in pension plans.

MJ Alves Burle e Viana Advogados

MJ Alves Burle e Viana Advogados‘ tax practice is highly skilled in a variety of tax dispute resolution mechanisms, encompassing traditional litigation such as tax enforcement claims and debt settlements, as well as alternative methods. This contentious capability is complemented by a strong advisory offering focused on regulatory compliance, tax action prevention, and transactional support. Founder Marcos Joaquim Gonçalves Alves co-leads the practice with Alan Flores Viana, a tax expert noted for negotiating settlement agreements before public agencies.

Responsables de la pratique:

Marcos Joaquim Gonçalves Alves; Alan Flores Viana


Autres avocats clés:

Andresa Sena; Oswaldo Othon de P. Saraiva Neto;


Les références

‘Technical quality and proximity to the client.’

Principaux clients

ALTA – Associação Latino-Americana e do Caribe de Transporte AÉREO


ABRATI – ASSOCIAÇÃO BRASILEIRA DAS EMPRESAS DE TRANSPORTE TERRESTRE DE PASSAGEIROS


TV Ômega LTDA


TV GAZETA (GRUPO OAM)


IBATT – Instituto Brasileiro de Arbitragem e Transação Tributárias


Empresa de Ônibus Nossa Senhora da Penha S.A.


Energética Serranópolis LTDA


Jaime Corso


GOL Linhas Aéreas S.A.


AZUL LINHAS AÉREAS


ASPER Tecnologia LTDA.


Principaux dossiers


  • Advised ALTA, representing domestic airline companies on the Brazilian tax reform, ensuring that the industry’s complex technical and economic characteristics were well comprehended and that the development of air transport services would continue after the reform.
  • Advised TV Ômega on negotiating a Tax Transaction deal (Offer in Compromise) with the National Treasury Attorney’s Office, substantially reducing its tax debt.
  • Achieved a remarkable milestone by negotiating two innovative tax transaction deals (Offers in Compromise) for GOL and Azul, successfully reducing their tax liabilities.

TozziniFreire

TozziniFreire‘ tax department handles a range of complex matters, including tax disputes, assessments, and exemptions, maintaining a significant practice before the Superior Courts and the Administrative Tax Appeal Court (CARF) in Brasília. Prominent clients from the retail, food and beverage, natural gas, and chemicals sectors regularly turn to the team for assistance with proceedings before regional and superior courts. The practice is led by Bruno Teixeira, who specialises in administrative and judicial tax litigation.

Responsables de la pratique:

Bruno Teixeira


Les références

‘ Proactive proximity to the customer, to point out potential opportunities and risks, in addition to enabling an open channel to exchange experiences and knowledge.’

‘Bruno Teixeira is very close to the client, very accessible, always willing to listen and help, with a high level of knowledge and experience, in addition to being constantly updated with case law and legislative changes.’

‘Excellence, innovation, and a specialised team set the firm apart.’

Principaux clients

ABIA (Brazilian Food Industry Association)


Oxbow Brasil Energia, Indústria e Comércio Ltda.


Companhia de Gás de São Paulo – COMGÁS


Química Amparo S/A


Mexichem (Orbia) Group


ABIR (Brazilian Association of Soft Drinks and Non-Alcoholic Beverages Industries)


Transportadora Associada de Gás – TAG


Banco Itaú BBA


IBF – Indústria Brasileira de Filmes


Higident do Brasil Indústria e Comércio


Statkraft Energias Renovaveis S/A


Cyrela Brazil Realty S/A


Arlanxeo Brasil S/A


ABRABE (Brazilian Beverage Association)


Braskem S/A


Lincoln Electric do Brasil


GR Servicos e Alimentação Ltda.


Chevron Brasil Óleo E Gas Ltda.


Huawei do Brasil Telecomunicações Ltda.


Agro Serra Industrial Ltda.


Principaux dossiers


  • Representing Superalvo Supermercado in the leading case concerning the possibility of filing a motion to set aside a judgment due to the inability to maintain res judicata following the Supreme Federal Court’s decision on the exclusion of ICMS from the calculation base of PIS and COFINS.
  • Filed a lawsuit on behalf of ABRABE to challenge a rule from the State of Amazonas that increased the ICMS-ST owed by factories when the price they charged distributors was close to the retail price identified in the state’s market research.
  • Representing ABIA in the leading case concerning the constitutionality of federal tax authority imposing social contributions on ICMS benefits, regardless of whether companies meet certain conditions.