About
Provided by Azevedo Sette Advogados
Azevedo Sette has an expert team coordinated by professionals with years of experience in the field of tax litigation, advising and consulting. Team has as principal goal to understand the client´s business and reality to create customized solutions that enable the optimization of results and reduction of tax impacts. The practice is recognized as a reference in tax litigation in national and international legal guides and rankings.
In 2023, the Superior Court rendered a favourable decision to taxpayers, as a binding precedent, allowing the exclusion of Government Subsidies (mainly ICMS tax benefits) from the calculation basis of corporate income tax. Due to this judgment, we presented strategic solutions to our clients, seeking the best way to refund tax credits.
During 2024 and 2025, Azevedo Sette was able to uphold a decision to avoid the payment of BRL 200 million regarding Social Security Contribution. It is a rare decision that allowed the suspension of the collection of the third sector’s Contribution in what exceeds 20 minimum wages, as the calculation basis. This ruling was issued in favor of a company that employs over 52,000 people and ensured the preservation of those jobs.
As a result, Azevedo Sette’s Tax Team has experienced a substantial increase in new cases related to the matter, since the firm recommended its clients to seek tax savings and file lawsuits to obtain reimbursement from the last periods of effectiveness of the rules.