About
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.
