Mannrich e Vasconcelos Advogados

Mannrich e Vasconcelos Advogados welcomes a new partner of great prominence. Carlos Henrique de Oliveira, former president of CARF (Administrative Council of Tax Appeals), joins the firm to work in several practice areas, with a special focus on Tax Law and Social Security Law.

Unlike several countries around the world, which taxes goods and services in a unified way and according to the destination rule, in Brazil there is no tax equivalent to the Value Added Tax (VAT). There is still a fragmentation of the taxable base of consumption, that comprises five different taxes, levied by different entities (Municipalities, States, and the Federal Government).

Introduction The historical role played by trade unions is undeniable, particularly in the context of collective bargaining and the resolution of collective labour disputes. In fact, not only the union movements, but also (and especially) collective bargaining, have led to the acquisition of numerous rights and a more appropriate adjustment of government rules to the technical, cultural, and social specificities of each economic activity or locality.

Alessandra Barichello Boskovic [1] Marco Antonio da Costa Sabino [2]

Tax reform has been a constant theme of the Brazilian political and economic debate, and reveals the dysfunctionality of the current tax system, marked by a lack of transparency, complexity, inefficiency, and uncertainty[1]. In addition to directly impacting the country's growth, these defects in the national tax system are reinforced by the significant tax litigation, which value exceeds 75% of Brazil’s GDP[2].

Nelson Mannrich [1] Alessandra Barichello Boskovic [2] On March 20, 2020, the Brazilian government declared a state of public calamity resulting from the pandemic of the new coronavirus (Legislative Decree No. 6/20).