Brazil Guide 2026 : Brazil
Ranked Individual
Provided by Mannrich e Vasconcelos Advogados
Our work is recognized for its expertise in litigation before the Supreme Court and the Superior Court of Justice. In those Courts, our practice is focused on complex and strategic disputes and the formation of tax precedents, especially those involving constitutional review (concrete and abstract) and legality review in special appeals (recursos repetitivos). Our team always contributes with insightful legal and economic arguments with a careful actuation in Justices’s offices, participating in meetings, presenting briefs and oral arguments during trials.
The Brasília Tax Team is coordinated by Nina Pencak. Nina holds a PhD and a master's degree in Tax Law. She was also a law clerk at the Brazilian Supreme Court from 2016 to 2022. And in 2026, she was selected for a postdoctoral fellowship under a joint initiative of the Brazilian Federal Agency for Support and Evaluation of Graduate Education (CAPES) and the Supreme Court’s Center for Constitutional Studies.
In our work before the Superior Courts, we highlight the exclusion of service tax from the PIS/Cofins calculation base, a leading case that will affect all service sector; the discussions about the constitutionality of tax penalties; the imposition of PIS/COFINS on income arising from the technical reserves of insurance companies; the nature of Executive Stock Option Plans if strictly commercial or remunerative in order to determine the incidence or not of social security contributions.
Provided by Chambers
Mannrich e Vasconcelos Advogados is a Brasília-based tax litigation boutique with a strong focus on constitutional disputes before the Supreme Court. The team is particularly active in leading cases, frequently acting as amicus curiae in matters with nationwide reach. The practice is recognised for its strategic approach and use of economic arguments, particularly in cases addressing key constitutional tax issues with broad implications.
Provided by Chambers
Mannrich e Vasconcelos Advogados represented Associação Brasileira de Advocacia Tributária (ABAT) in a dispute before the STF regarding tax penalties for fraud, shaping nationwide limits on penalty rates applicable to taxpayers.
Provided by Chambers
Mannrich e Vasconcelos Advogados has supported us in significant tax matters, both before CARF and the higher courts. In practice, we have seen a team that consistently delivers beyond expectations, showing high-level technical arguments, a strong understanding of procedural timing and a constant presence throughout the matter.
Mannrich e Vasconcelos Advogados displays strong technical expertise and in-depth knowledge of legislation. The team is also proactive in anticipating potential issues.
I highlight the Mannrich e Vasconcelos Advogados’ strong technical expertise, attention to detail and thorough analysis. The lawyers are highly capable in defining strategy, very responsive and consistently up to date, with strong access to key decision-makers.
Provided by Chambers
Nina Pencak is a tax practitioner with experience before the Supreme Court, where she acts in leading constitutional tax cases, often representing industry associations. She is recognised for her advocacy and strong court-facing approach.
Tax: Brasília
Provided by Mannrich e Vasconcelos Advogados
Breno Ferreira Martins Vasconcelos
Bárbara Cristina Romani Silva
Fausto Neiva Andrade
Nina Pencak
View profile of Nina Pencak
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