Rayes & Fagundes Advogados Associados is often engaged in tax planning, due diligence and tax reviews on the advisory front, and tax recovery cases before CARF in the litigation area. Its broad service offering encompasses advice on municipal, state and federal taxes, and assistance with direct and indirect taxation matters, and transfer pricing issues. Though regularly seen acting for major pharmaceutical companies, the team is also present in the IT, chemical, food and beverages, and financial services sectors. Founding partner Ronaldo Rayes is counsel of choice for pharmaceutical, banking and IT clients. He spearheads the practice with Bruno Aguiar, whose strong track record in tax litigation and tax planning is noteworthy. Maria Teresa Zambom Grazi shines in administrative proceedings, with a focus on matters relating to State Tax on Goods and Services (ICMS) and infraction notices.

Legal 500 Editorial commentary

Testimonials

Collated independently by Legal 500 research team.

  • ‘Great service, precise, and coherent responses. They respond within consistent deadlines.'

  • ‘This is an excellent commercial partner, a firm with a highly qualified team. They have extensive knowledge of the subjects that are submitted for analysis and resolution of issues, as well as concern for quickly resolving problems.'

  • ‘Bruno Aguiar: Excellent technical knowledge, polite and helpful.'

  • 'Maria Teresa Grassi: Excellent technical knowledge, polite, and prompt.'

Key clients

  • União Química Farmacêutica Nacional S.A.
  • Werfen Medical Ltda.
  • IBM Brasil – Indústria, Máquinas E Serviços Ltda.
  • Societe Generale Equipment Finance S.A. - Arrendamento Mercantil
  • Ald Automotive S.A.
  • Sumup Soluções De Pagamento Brasil Ltda.
  • Masterfoods Brasil Alimentos Ltda.
  • Cellera Farmacêutica S.A.
  • Autozone Brasil Comércio De Autopeças Ltda.
  • Arese Pharma Ltda.

Work highlights

  • Represented Zambon in a lawsuit requesting the Judiciary to determine the irregularity of new tax rules that go against a precedent of the Federal Supreme Court (STF).
  • Advised Supera RX on a lawsuit seeking to extend the understanding of the Superior Court of Justice (STJ) about tax benefits considered subsidies for investments which, as a consequence, may be excluded from the Corporate Income Tax (IRPJ) and the Social Contribution on Profits (CSLL) calculation basis.
  • Advising Zambon Laboratórios on a judicial discussion already in progress aiming to recognise the right not to collect the Contribution of Intervention in the Economic Domain on remittances abroad (known as CIDE-Remessas) on some specific transactions.

Practice head

The lawyer(s) leading their teams.

Ronaldo Rayes, Bruno Aguiar

Other key lawyers

Maria Teresa Zambom Grazi, Flavio Yoshida