Tax Litigation: The Elite

About

Provided by Schneider Pugliese

Type of work handled: tax advisory services, pre-litigation and tax litigation regarding all Brazilian taxes and customs. With specialized teams to provide tax advisory to any industry and litigate before all administrative and judicial courts, including superior courts (STJ and STF).

Recent work highlights

• Judicial: The firm represented a client before the Supreme Court in the leading case that discussed the institute of res judicata, probably the major tax case of the year, which examines the effects of the judicial review over the res judicata previously formed in individual and specific lawsuits regarding tax relations of continued treatment.

• Indirect tax litigation: The firm assisted a company on a drop-down operation, duly supported by expert reports that properly evaluated the assets and goods used as capital share payment and legal grounds to sustain such corporate operation. State tax authorities filed the tax collection aiming at the collection of VAT (ICMS) in this operation, which is not a VAT triggering event.

• Direct taxes litigation: In 2022, the firm defended major Brazilian banks against tax assessments, around BRL 500MM, issued to collect corporate income taxes over losses incurred due to client’s default, bankruptcy, and debt renegotiation. The dispute represents a hot topic since default and debt renegotiations are skyrocketing because of high interest rates and credit crisis.