Tax and Customs
Tax Law
Review of the tax burden, defense against assessments and tax litigation.
A company's tax burden is the result of choices: the tax regime, the classification of revenue, the use of credits, the location of operations. Many of those choices were made years ago and never revisited. Tax work examines what is being paid, what is legally due and what can be disputed.
Situations the area handles
- Assessment notice issued by a federal, state or municipal authority.
- Tax regime defined without comparison among the available alternatives.
- PIS, COFINS, ICMS or IPI credits left unused.
- Undue or excess payment, with the refund period still running.
- Inclusion of one tax in the base of another, on a point already ruled on by the courts.
- Debt entered in the public debt roll, with enforcement action and asset attachment.
- Partner or manager held liable for a debt of the company.
What the work produces
- Assessment of the effective tax burden and of lawful alternatives for reducing it.
- Administrative defense and appeals before the tax adjudication bodies.
- Declaratory actions, refund claims and mandado de segurança.
- Defense in tax enforcement, embargos and exceção de pré-executividade.
- Qualification and offset of credits recognized by the courts.
- Formal ruling requests and applications for special regimes.
When to seek it
On receipt of any assessment — the deadlines for administrative defense are short and cannot be extended. Outside disputes, in the periodic review of the tax regime and of credits.
Talk about tax law
Describe the transaction and the stage it is at. The reply indicates what needs to be verified before the decision.