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Ref: PAB006

SUBMISSION FORM
Please do not alter this submission template. If a question does not apply to you, please leave it blank.
If something is confidential, mark it as such throughout.

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enquires@chambers.com

A. PRELIMINARY INFORMATION

A1 Firm name
Arrieiro Papini Advogados

A2 Practice Area
Tax – Non-Contentious

A3 Location (Jurisdiction)
Brazil

A4 Contact person to arrange interviews about this practice area


Name Email Telephone number
LETS Marketing rankings@letsmarketing.com.br +55 11 992763848

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Ref: PAB006

B. DEPARTMENT INFORMATION

B1 Department name (used by firm)


Tax practice (litigation and advisory)

B2 Number of partners in the department Indicate Male/Female ratio as a %


1 100% male
B3 Number of other qualified lawyers Indicate Male/Female ratio as a %
3 66% female/ 33% male

*Please indicate % of this team who:


B5 identify as LGBT+ N/A

B6 have a disability N/A

*This information is not mandatory. We encourage firms to provide these statistics which will be used for
further research and awards insights. For more information, please see our FAQs.

B7 Head or Heads of department


Name Email Telephone number
Eduardo Arrieiro eduardo@arrieiropapini.com.br (31) 3317 5199

B8 Hires / Departures of partners in last 12 months


(state if they joined or left, and name of the other firm)
Name Joined / Departed Joined From / Destination (firm)
N/A

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Ref: PAB006

B9Information regarding Ranked and Unranked lawyers (including associates) in this practice area.
Please do not repeat additional biographical information which is available on your website or via other
sources. You may include a link to these biographies.
Name Comments or Web Link Partner Ranked Current or recent par-
Y/N Y/N ental leave, significant
childcare commit-
ments or other part-
time working arrange-
ments*

Eduardo Arrieiro Working for 20 years in Y N N/A


advisory and litigation tax
matters, especially in
corporate reorganization
operations, mergers and
acquisitions, structured
funds, purchase and sale of
assets, implementation of
special tax regimes and
administrative and judicial
tax litigation. He is a
professor in extension and
postgraduate courses in
Tax Law. He worked as a
guest professor of the
discipline "Tax Planning -
Tax Avoidance and
Evasion", in the
postgraduate course in Tax
Law at the Milton Campos
Law School, as a guest
professor of the discipline
"Analysis of STF decisions
that touch the concept of
income in Legal Entities ”
in the postgraduate course
in Tax Law at Faculdade
CEDIN and as a guest
professor of the subjects
“Business Activity and
Contractual Organization
of the Company” and
“Business Tax Planning” in
the postgraduate course in
Business and Tax Law at
the Varginha Law School.

*This is optional, but intended to help those taking extended leave by providing us with extra context that we
can take into consideration during the ranking process.
B10 What is this department best known for?
Please include: industry sector expertise; key types of work; areas of recent growth.
Address any feedback on our recent coverage of your department (500 word count limit)
Arrieiro Papini Advogados was founded in 2018 by the lawyers Eduardo Arrieiro and André Papini,

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Ref: PAB006

professionals with solid background legal careers in other law firms. We believe that solidity and depth of
knowledge in Law, combined with experience, pragmatism, creativity, ethics, personality and understanding
as to the needs and objectives of our clients are essential factors to the practice of effective and quality law.

As our first submission to this highly regarded ranking, it’s important to introduce our main partners.
Arrieiro is a lawyer and consultant in tax matters, with a master's degree in Tax Law, who has been working
for approximately 20 years as a tax consultant for large economic groups. See more about him in his profile
on this form.

Our Firm provide legal services to Investment Funds, companies, partners, shareholders, managers, family
businesses, startups, among others in Tax Consulting, Tax Litigation, Corporate Law, Mergers and
Acquisitions (M&A), Business and Succession Planning, Corporate Governance, Contracts, Strategic
Litigation and Arbitration. Our Tax consultancy is for clients from the most diverse business segments, such
as Investment Funds, Steel Industry, Transports, Logistics, Heath Services, Supermarkets, national and
foreign company in application to federal, state, and municipal tax rules.

Our work goes from:


- Survey and appropriation of tax credits referring to direct, indirect, and social security attributes.
- Legal opinions on tax matters.
- Studies and analyses of fiscal and economic feasibility of tax incentives, transfer pricing, among others.
- Advising individuals on tax matters related to business succession, resource repatriation programs and the
construction of fiscally efficient corporate, financial, and fiduciary structures for asset allocation, especially
investment funds.
- Advising companies on tax matters related to corporate transactions, disposal, and acquisition of assets,
including M&A and investment transactions.

In the last year, the firm advised large economic groups on tax issues involving the establishment of
receivables investment funds, real estate investment funds and exclusive funds with a combined net worth
of more than R$300 million. We also acted in the identification of tax credits over R$ 10 million for
industries. In addition, we advise clients on complex tax issues, such as, for example, transfer pricing
reviews. Since its inception in mid-2018, our firm has seen significant revenue growth, equivalent to 819%
between 2018 and 2021. This is due to the fact that, although it is a young firm, the partners are
experienced and a reference in their fields.

Our practice is well-known by relevant clients to Brazilian economy and based in Minas Gerais, focus of this
research. Last year our practice had an increase of revenue. Arrieiro Papini Advogados is already born as an
important boutique firm in the legal scenario of Minas Gerais, a position that will certainly be even more
valued and consolidated from its desired nomination in Legal 500 Belo Horizonte: Tax ranking.

Such growth is the result of assertive and effective action in highly complex matters.

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Ref: PAB006

C. FEEDBACK

C1 Ifyou have used barristers / advocates in the UK, Australia, Hong Kong, India, Malaysia, New Zealand or
Sri Lanka please provide the information below
Barrister/advocate name Firm / Set Comments

C2 Feedback on our coverage of other firms in this practice area (Optional)

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Ref: PAM006

WORK HIGHLIGHTS AND CLIENTS

Provide details of up-to a total of 20 work highlights for this area. Matters may be either listed
as publishable or confidential but the total should not exceed 20.

D. PUBLISHABLE INFORMATION

All information in section 'D' is considered PUBLISHABLE.


Do not include any confidential information in this section. Confidential information can be included in
section 'E'. Information in section 'D' may be printed in Chambers and Partners publications. If any part of a
matter is confidential it should be included in section 'E' not this section 'D'.

D0 – PUBLISHABLE CLIENTS – List of this department's PUBLISHABLE clients. Please indicate


whether a client is a new client (within the last 12 months). If this information is not known, leave the field
blank.
Name of Client New Client (Yes/No)
1 DOX Brasil Indústria e Comércio de Aços S/A No

2 Tora Recintos Alfandegados S/A yes

3 Tora Transportes Ltda. yes

4 Tora Locações S/A yes

5 LONAX Indústria de Lonas Ltda. no

6 SADA Participações S/A no

7 LOGINVEST – Fundo de Investimento Imobiliário yes

8 Fundo de Investimento Imobiliário STAR yes

9 SADA Transportes e Armazenagem S/A no

10 AMIS – Associação Mineira de Supermercados no

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Ref: PAM006

Publishable Work Highlights in last 12 months (Up to 10 publishable matters)


Publishable Matter 1
D1Name of client – this will be publishable. If you cannot reveal the client name, give a general description.
Associação Mineira de Supermercados (AMIS)

D2 Summary of matter and your department's role – Please say why this matter was important. Also, tell us
exactly what role your department played.
AMIS is a business entity that brings approximately 90% of sales in the supermarket sector in Minas Gerais
state. AMIS members range from global supermarket giants branch’s to supermarket micro-companies from
small towns in Minas Gerais.The office provides tax advice to the associates, through the Association, by
means of solutions to tax demands, through legal opinions, specific consultancies involving especially
federal taxes, such as Corporate Income Tax. We also act in the Tax Committee, where we usually present
propositions aiming to improve the environment of the Association. The performance of the office also
involves tax advice relating to the taxation of the entity itself.

D3Matter value – include currency and amount in figures


No estimate

D4 Is this a cross-border matter? If yes, please indicate the jurisdictions involved.

No

D5Lead partner
Eduardo Arrieiro

D6 Otherteam members
Guilherme Peixoto and Ana Brandão

D7Other firms advising on the matter and their role(s)


n/a

D8 Date
of completion or current status
Ongoing

D9 Other information about this matter – e.g. link to press coverage

IMPORTANT: Please do not exceed one page per deal.

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Ref: PAM006

Publishable Matter 2
D1Name of client – this will be publishable. If you cannot reveal the client name, give a general description.
Associação Mineira de Supermercados (AMIS)

D2 Summary of matter and your department's role – Please say why this matter was important. Also, tell us
exactly what role your department played.
AMIS is a business entity that brings approximately 90% of sales in the supermarket sector in Minas Gerais
state. AMIS members range from global supermarket giants branch’s to supermarket micro-companies from
small towns in Minas Gerais. The office provides tax advice to the associates, through the Association, by
means of solutions to tax demands, through legal opinions, specific consultancies involving especially
federal taxes, such as Corporate Income Tax. We defend the interests of the Association and its members
against the unconstitutional collection, by the State of Minas Gerais, of the Fire Tax. We were successful
before the Court of Appeals of the State of Minas Gerais, in the second degree of jurisdiction. Our actions
benefit hundreds of members, with values estimated in more than ten million reais.

D3Matter value – include currency and amount in figures


Over R$ 10.000.000,00

D4 Is this a cross-border matter? If yes, please indicate the jurisdictions involved.

No

D5Lead partner
Eduardo Arrieiro

D6 Otherteam members
Guilherme Peixoto and Ana Brandão

D7Other firms advising on the matter and their role(s)


n/a

D8 Date
of completion or current status
Ongoing

D9 Other information about this matter – e.g. link to press coverage

IMPORTANT: Please do not exceed one page per deal.

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Ref: PAM006

Publishable Matter 3
D1Name of client – this will be publishable. If you cannot reveal the client name, give a general description.
TORA Recintos Alfandegados S/A

D2 Summary of matter and your department's role – Please say why this matter was important. Also, tell us
exactly what role your department played.
The company is a logistics operator that holds the concession of a Customs Industrial Logistic Center
(CLIA), located in the Metropolitan Region of Belo Horizonte/MG, on the margins of the BR-381 highway,
with easy access to the main ports and airports in the Southeast region.It has 75 thousand m² of bonded area,
including a container yard, with capacity to receive refrigerated cargo, and rail access. It is inserted in an
industrial complex structured for the installation of companies, facilitating import and export logistics.
Besides being a customs and industrial warehouse, it also has a general warehouse regime. It counts on the
daily performance of consenting agencies (Federal and State Revenue Service, MAPA and ANVISA), as
well as rooms for other intervenients.Our firm assisted the company in a legal opinion involving the
payment of tax debts originally under the responsibility of USIFAST, a company merged by TORA, in the
Special Program for Tax Regularization ("PERT"), using credits from tax losses and negative basis of
calculation of CSLL.

D3Matter value – include currency and amount in figures


R$ 10.000.000,00

D4 Is this a cross-border matter? If yes, please indicate the jurisdictions involved.

No

D5Lead partner
Eduardo Arrieiro

D6 Other team members


n/a

D7Other firms advising on the matter and their role(s)


n/a ,

D8 Date
of completion or current status
Completed in February 2022

D9 Other information about this matter – e.g. link to press coverage

IMPORTANT: Please do not exceed one page per deal.

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Publishable Matter 4
D1Name of client – this will be publishable. If you cannot reveal the client name, give a general description.
TORA Recintos Alfandegados S/A

D2 Summary of matter and your department's role – Please say why this matter was important. Also, tell us
exactly what role your department played.
[Description about TORA is in the case above.]Besides being a customs and industrial warehouse, it also has
a general warehouse regime. We advised the company on an issue related to the ICMS tax owed to the State
of Rio de Janeiro, contesting demands concerning the payment of additional tax intended for the poverty
fund and the state fund for fiscal balance. The discussion is extremely relevant and has a significant
economic impact. It is currently under discussion in the Court of Justice of the State of Rio de Janeiro.We
acted sponsoring the client's interests from the very beginning of the discussion.

D3Matter value – include currency and amount in figures


R$ 10.000.000,00

D4 Is this a cross-border matter? If yes, please indicate the jurisdictions involved.

No

D5Lead partner
Eduardo Arrieiro

D6 Otherteam members
Guilherme Peixoto

D7Other firms advising on the matter and their role(s)


n/a ,

D8 Date
of completion or current status
Ongoing

D9 Other information about this matter – e.g. link to press coverage

IMPORTANT: Please do not exceed one page per deal.

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Ref: PAM006

Publishable Matter 5
D1Name of client – this will be publishable. If you cannot reveal the client name, give a general description.
Santa Clara Distribuidora

D2 Summary of matter and your department's role – Please say why this matter was important. Also, tell us
exactly what role your department played.
Since its foundation, the company has been consolidating its position as one of the largest long steel players
in the state of Minas Gerais. Over time, it has been consolidating its brand, for the careful selection of its
suppliers and for the constant development and diversification of its product line, reaching today the point of
offering intelligent solutions for the civil construction and farming sectors.The company has robust
Distribution and Logistics Center, based in Contagem/MG, in order to house the Group's new industrial park
with a focus on providing services, especially cutting, folding, and assembly. All this aiming at being a
national reference, with world class, in distribution of products for civil construction, agriculture and cattle-
raising, and as a service center.Our office assists the company in issues involving the structuring of tax
planning and the recovery of PIS and COFINS tax credits, bringing significant financial results to the
company.

D3Matter value – include currency and amount in figures


R$ 5.000.000,00 aprox.

D4 Is this a cross-border matter? If yes, please indicate the jurisdictions involved.

no

D5Lead partner
Eduardo Arrieiro

D6 Otherteam members
Guilherme Peixoto

D7Other firms advising on the matter and their role(s)


no ,

D8 Dateof completion or current status


Current ongoing

D9 Other information about this matter – e.g. link to press coverage

IMPORTANT: Please do not exceed one page per deal.

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Publishable Matter 6
D1Name of client – this will be publishable. If you cannot reveal the client name, give a general description.
Aço Santa Clara

D2 Summary of matter and your department's role – Please say why this matter was important. Also, tell us
exactly what role your department played.
Description about Aço Santa Clara is above. Read there.Our office assists the company in litigious tax issues
involving matters related to the fiscal war, which, added together, reach the figure of R$ 20 million,
approximately.

D3Matter value – include currency and amount in figures


R$ 20 millões

D4 Is this a cross-border matter? If yes, please indicate the jurisdictions involved.

no

D5Lead partner
Eduardo Arrieiro

D6 Otherteam members
Guilherme Peixoto

D7Other firms advising on the matter and their role(s)


no ,

D8 Date
of completion or current status
Ongoing

D9 Other information about this matter – e.g. link to press coverage

IMPORTANT: Please do not exceed one page per deal.

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Ref: PAM006

Publishable Matter 7
D1Name of client – this will be publishable. If you cannot reveal the client name, give a general description.
True Color Ltda.

D2 Summary of matter and your department's role – Please say why this matter was important. Also, tell us
exactly what role your department played.
The company has been operating in Brazil since 2003, supplying pigments for the paint, plastics, textile and
other markets. It is installed in an industrial condominium located in Atibaia, in the state of São Paulo, in a
modern commercial center with more than 2,000 m2.It is a German capital company and currently
represents and distributes with exclusivity in Brazil products from distributors located in Asia and
Europe.Our firm has been advising the company, in the last years, on issues involving the revision of
transfer pricing control on the import of goods, as well as on its fiscal impacts on the income tax
legislation.This work was an important tax compliance measure and allowed the company to avoid tax risks
arising from the complexity of the legislation regarding transfer pricing controls.

D3Matter value – include currency and amount in figures


No estimate

D4 Is this a cross-border matter? If yes, please indicate the jurisdictions involved.

Yes. Germany and Hong Kong

D5Lead partner
Eduardo Arrieiro

D6 Other team members


n/a

D7Other firms advising on the matter and their role(s)


n/a ,

D8 Dateof completion or current status


ongoing

D9 Other information about this matter – e.g. link to press coverage

IMPORTANT: Please do not exceed one page per deal.

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Ref: PAM006

Publishable Matter 8
Name of client – this will be publishable. If you cannot reveal the client name, give a general description.
D1

DOX Brasil Indústria e Comércio de Aços S/A

D2 Summary of matter and your department's role – Please say why this matter was important. Also, tell us
exactly what role your department played.
DOX is one of the main industrial players in flat steel in Brazil, with estimated revenues of R$ 1.7 billion in
2021. It has commercial and industrial establishments in the states of Santa Catarina, Rio de Janeiro, São
Paulo, and Minas Gerais. Besides the industrial segment, the company inaugurated its first retail store in
Contagem/MG in 2022 and is finalizing the construction work to inaugurate other units in São Paulo/SP and
Campinas/SP by the second quarter of 2022.Our firm assists the company in tax advisory matters, especially
in issues related to obtaining ICMS tax incentives and tax planning. Since 2016 we had helped the company
in more than R$100 million tax incentives.

D3Matter value – include currency and amount in figures


Over R$ 100 million

D4 Is this a cross-border matter? If yes, please indicate the jurisdictions involved.

no

D5Lead partner
Eduardo Arrieiro

D6 Other team members


n/a

D7Other firms advising on the matter and their role(s)


n/a ,

D8 Dateof completion or current status


ongoing

D9 Other information about this matter – e.g. link to press coverage

IMPORTANT: Please do not exceed one page per deal.

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Ref: PAM006

Publishable Matter 9
Name of client – this will be publishable. If you cannot reveal the client name, give a general description.
D1

DOX Brasil Indústria e Comércio de Aços S/A

D2 Summary of matter and your department's role – Please say why this matter was important. Also, tell us
exactly what role your department played.
Description about DOX is in the case above. We advised the company on an issue related to the ICMS tax
owed to the State of Rio de Janeiro, contesting demands concerning the payment of additional tax intended
for the poverty fund and the state fund for fiscal balance. The discussion is extremely relevant and has a
significant economic impact. It is currently under discussion in the Court of Justice of the State of Rio de
Janeiro. We are sponsoring the client's interests from the very beginning of the discussion.

D3Matter value – include currency and amount in figures


R$ 50.000.000,00

D4 Is this a cross-border matter? If yes, please indicate the jurisdictions involved.

no

D5Lead partner
Eduardo Arrieiro

D6 Otherteam members
Guilherme Peixoto

D7Other firms advising on the matter and their role(s)


n/a ,

D8 Dateof completion or current status


ongoing

D9 Other information about this matter – e.g. link to press coverage

IMPORTANT: Please do not exceed one page per deal.

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Publishable Matter 10
D1Name of client – this will be publishable. If you cannot reveal the client name, give a general description.
Associação Propagadora Esdeva

D2 Summary of matter and your department's role – Please say why this matter was important. Also, tell us
exactly what role your department played.
Associação Propagadora Esdeva is the legal name of the Brazil North Province, BRN, of the Congregation
of the Divine Word, which is characterized as a religious congregation represented and integrated by SVD
priests and brothers. In Brazil, the SVD began its activities in the city of Santa Leopoldina, Espirito Santo,
on March 19, 1985, through religious, educational and assistance works. Later, it extended its activities to
several Brazilian states and established its headquarters in Juiz de Fora, Minas Gerais, where it was
constituted as a private legal entity, under the name of "Sociedade Propagadora de Ciências e Artes". In
1941 the association changed its name to "Sociedade Propagadora Esdeva". In 1995 the headquarters of the
Esdeva Propagating Society was transferred to the city of Belo Horizonte and in 2004 it changed its name to
"Esdeva Propagating Association". Our office advised the Association in a lawsuit involving the collection
of IPTU by the Federal District and we obtained definitive success in the discussion, annulling the collection
due to the recognition of tax immunity. This avoided an undue collection of more than R$ 2 million directly
and at least R$ 20 million indirectly.

D3Matter value – include currency and amount in figures


R$ 22.000.000,00

D4 Is this a cross-border matter? If yes, please indicate the jurisdictions involved.

No

D5Lead partner
Eduardo Arrieiro

D6 Otherteam members
Guilherme Peixoto

D7 Other firms advising on the matter and their role(s)

D8 Date
of completion or current status
Completed in March 2022

D9 Other information about this matter – e.g. link to press coverage

IMPORTANT: Please do not exceed one page per deal.

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Publishable Matter 11
D1Name of client – this will be publishable. If you cannot reveal the client name, give a general description.
LONAX Indústria de Lonas

D2 Summary of matter and your department's role – Please say why this matter was important. Also, tell us
exactly what role your department played.
Lonax is the largest producer of plastic tarpaulins in Brazil. Founded in 2002 in the city of Sarzedo (MG), it
invests in the excellence of its products (ISO 9001 certification) and in good management practices. Our
firm assists LONAX in tax issues involving direct and indirect taxes, especially by providing consultancy in
obtaining tax credits with significant impact on the reduction of the company's tax burden. We already won
approx.. R$10mm in credit to this company. This is also a contentious work. We defend the client's interests
in relevant discussions involving the use of PIS/COFINS credits on inputs used in the company's production
activities. We have obtained favorable decisions in lawsuits that assure a very relevant financial return for
the company. This case is still in progress now on the second instance. Our assessment has been generating
tax savings of approximately 100 thousand per month for the client.

D3Matter value – include currency and amount in figures


R$ 10.000.000,00 aprox.

D4 Is this a cross-border matter? If yes, please indicate the jurisdictions involved.

no

D5Lead partner
Eduardo Arrieiro

D6 Other team members


n/a

D7Other firms advising on the matter and their role(s)


n/a ,

D8 Dateof completion or current status


Currently ongoing

D9 Other information about this matter – e.g. link to press coverage

IMPORTANT: Please do not exceed one page per deal.

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Ref: PAM006

Publishable Matter 12
D1Name of client – this will be publishable. If you cannot reveal the client name, give a general description.
LOGINVEST

D2 Summary of matter and your department's role – Please say why this matter was important. Also, tell us
exactly what role your department played.
LOGINVEST FUNDO DE INVESTIMENTO IMOBILIÁRIO INDUSTRIAL is a real estate investment
fund constituted as a closed-end condominium in accordance with Law 8.668/1993 and CVM Instruction
472/2008, as amended. Its purpose is to invest in industrial properties. Our firm has advised the FII and its
shareholders on tax issues involving questions from the Brazilian IRS regarding income tax. In this case, we
are defending the taxpayer against an assessment notice issued by the IRS, which accuses the client of
having engaged in abusive tax planning with the purpose of not paying income tax on rents received.
However, we are demonstrating the full legality of the operations, especially the structure of the Real Estate
Fund, formed years ago and in strict legal terms.

D3Matter value – include currency and amount in figures


R$ 5.000.000,00 aprox.

D4 Is this a cross-border matter? If yes, please indicate the jurisdictions involved.

no

D5Lead partner
Eduardo Arrieiro

D6 Other team members


n/a

D7Other firms advising on the matter and their role(s)


n/a ,

D8 Date
of completion or current status
Ongoing

D9 Other information about this matter – e.g. link to press coverage

IMPORTANT: Please do not exceed one page per deal.

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Ref: PAM006

Publishable Matter 13
Name of client – this will be publishable. If you cannot reveal the client name, give a general description.
D1

VDF Distribuidora de Alimentos

D2 Summary of matter and your department's role – Please say why this matter was important. Also, tell us
exactly what role your department played.
We assist the client in lawsuits seeking the annulment of illegal confessions of tax debts with the State of
Minas Gerais, related to ICMS debts. Our work consists in annulling the debts in instalments, due to the
defects that occurred in the confession of debts and in the instalment plan of the debts. We have obtained
favourable decisions in the first degree of jurisdiction, ruling out the requirements and bringing great
financial returns to the company.

D3Matter value – include currency and amount in figures


R$ 5.000.000,00

D4 Is this a cross-border matter? If yes, please indicate the jurisdictions involved.

No

D5Lead partner
Eduardo Arrieiro

D6 Otherteam members
Guilherme Peixoto and Ana Brandão

Other firms advising on the matter and their role(s)


D7

N/A ,

D8 Date
of completion or current status
Ongoing

D9 Other information about this matter – e.g. link to press coverage

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Ref: PAM006

Publishable Matter 14
D1Name of client – this will be publishable. If you cannot reveal the client name, give a general description.
COOPERCON – COOPERATIVA DE TRABALHO MÉDICO

D2 Summary of matter and your department's role – Please say why this matter was important. Also, tell us
exactly what role your department played.
We assisted the client in the defense against the tax assessment notice issued by the Brazilian Federal
Revenue Service, which attributed to the Cooperative the practice of abusive tax planning, consisting in the
creation of legal entities for the provision of medical services. More than 100 tax assessment notices were
issued due to the disregard of the legal entity of the companies. However, through our defense, we have
been successful in demonstrating the legality of the procedures adopted by the client. We are assisting the
client's interests from the very beginning of the discussion.

D3Matter value – include currency and amount in figures


R$ 25.000.000,00

D4 Is this a cross-border matter? If yes, please indicate the jurisdictions involved.

No

D5Lead partner
Eduardo Arrieiro

D6 Other team members


N/A

Other firms advising on the matter and their role(s)


D7

N/A ,

D8 Date
of completion or current status
Ongoing

D9 Other information about this matter – e.g. link to press coverage

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Ref: PAM007

E. CONFIDENTIAL INFORMATION

All information in section 'E' is considered CONFIDENTIAL and NOT FOR PUBLICATION.
Information in this section will only be used for our internal ranking purposes. If any part of a matter is
confidential it should be included in this section 'E' not section 'D'.

E0– CONFIDENTIAL CLIENTS – List of this department's CONFIDENTIAL clients. Please indicate
whether a client is a new client (within the last 12 months). If this information is not known, leave the field
blank.
Name of Client New Client (Yes/No)
1 DOX Brasil Indústria e Comércio de Aços S/A yes

2 Endurance Fundo de Investimento Multimercado yes

3 Sun Capital Fundo de Investimento em Direitos Creditórios Não yes


Padronizados;

4 Tora Recintos Alfandegados S/A No

5 Tora Transportes. No

6 Tora Locações S/A No

7 LONAX Indústria de Lonas Ltda. No

8 Walter Arantes – partner at supermercado BH no

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Ref: PAM007

Confidential Work Highlights in last 12 months (Up to 10 matters – not for publication)
Confidential Matter 1
E1 Name of client (for ranking purposes only)
Major supplier of biofuel

E2 Summary of matter and your department's role – Please say why this matter was important. Also, tell us
exactly what role your department played
A task force composed of the Minas Gerais Public Prosecutor's Office, the State Revenue Service and the
Civil Police launched an operation on July 5, 2022, to combat an alleged criminal organization focused on
tax evasion and money laundering crimes in the biodiesel sector in Minas Gerais.According to the
investigation, a group of companies used front companies in other states to simulate sales operations of
goods to Minas Gerais. The main objective of this scheme was to generate ICMS tax credits in favor of the
companies of the investigated economic group. According to the accusations, the companies of the group
failed to collect more than R$ 240 million from the coffers of Minas Gerais.Our firm has been advising the
group, with the purpose of demonstrating the illegality of the accusations and the full regularity of the
operations carried out.

E3 Matter
value – include currency and amount in figures
R$ 240 milhões

E4 Is this a cross-border matter? If yes, please indicate the jurisdictions involved.

No

E5 Lead
partner
Eduardo Arrieiro

E6 Other team members

E7 Other firms advising on the matter and their role(s)


n/a

E8 Date
of completion or current status
Ongoing

E9 Otherinformation about this matter – e.g. link to press coverage


www.mpmg.mp.br/portal/menu/comunicacao/noticias/deflagrada-operacao-contra-grupo-que-sonegou-mais-
de-r-240-milhoes-de-icms-em-minas-gerais-8A9480677FFE6C980181CE2130CB7414-00.shtml
g1.globo.com/mg/minas-gerais/noticia/2022/07/05/mp-receita-estadual-e-policia-civil-fazem-forca-tarefa-
para-combater-empresas-suspeitas-de-sonegar-mais-de-r-240-milhoes-em-icms.ghtml
www.otempo.com.br/cidades/mpmg-mirou-quadrilha-que-provovou-prejuizo-de-r-240-mi-sonegando-icms-
em-mg-1.2694108

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IMPORTANT: Please do not exceed one page per deal.

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