Latin America - Brazil • City focus - Brasilia
1
Tax
Mattos Filho
Mattos Filho‘s Brasília-based tax team is known for its performance in contentious matters, whether in constitutional cases involving the profit participation contribution (PIS) and the social security financing contribution (COFINS), or in administrative proceedings before tax revenue agencies. Household names across a range of industries rely on the team for assistance with high-profile mandates, including as amicus curiae in actions for declarations of unconstitutionality. The ’immensely respected‘ Ariane Guimarães, a reference for tax litigation before the superior courts, spearheads the practice and is supported by associate Alberto Frederico Teixeira Soares Carbonar, who focuses on tax mandates involving the automotive, energy, financial, technology and telecoms sectors. Associate Leandro Bettini left the firm in January 2023.
Legal 500 Editorial commentary
Testimonials
Collated independently by Legal 500 research team.
‘Experienced professionals with a great ability to adapt to the needs of the client, whether in relation to the complexity of the challenges, or in the negotiation of fees.’
‘A great differential is the way of acting in the superior courts in Brasília, mainly because they have professionals respected by the Ministers.’
‘Ariane Guimarães is immensely respected in the superior courts, and is always one step ahead in major debates, be they tax or any other area of law.’
‘Ariane Guimarães’ technical capacity, combative posture and clarity in positions are capable of generating great results for the most demanding clients.’
‘The team is very efficient and attentive to client demands.’
‘Ariane Guimarães is always very helpful and available. Very agile in the search for the solution to the client's problems, even anticipating questions and solutions.’
Key clients
- BTG Pactual
- Positivo Tecnologia
- Sindicato Nacional das Empresas Distribuidoras de Combustíveis e de Lubrificantes – Sindicom
- Magazine Luiza
- IDV – Instituto para Desenvolvimento do Varejo
- Heineken Brasil
- ABRADEE – Associação Brasileira de Distribuidores de Energia Elétrica
- Grupo Ultra
- Grupo Pão de Açúcar
- Tok & Stok
- Prosegur
- Grupo Enel
Work highlights
- Represented Banco Santander and FEBRABAN before the Supreme Court in an action discussing the collection of PIS and COFINS on revenues of financial institutions.
- Represented Fiat Chrysler before the STJ in litigation discussing whether IPI credits obtained by factories in the northern, northeastern, and centre-west regions could be used to compensate any other tax debts administered by the Federal Revenue.
- Represented Cencosud Brasil Comercial and Instituto de Desenvolvimento do Varejo – IDV as an amicus curiae before the STJ in a discussion regarding the legal nature of price adjustments within the scope of commercial agreements between Cencosud Brasil Comercial and its suppliers to levy PIS/COFINS.
Lawyers
Next Generation Partners
Practice head
The lawyer(s) leading their teams.
Ariane Guimarães