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Mauro Ernesto Moreira Luz

Partner

Experience Summary

LL.B. from Universidade de Ribeirão Preto School of Law, in 1989, and admitted to the Brazilian Bar Association, São Paulo Chapter (OAB/SP), in 1991. He has a strong performance in tax consulting and federal, state and municipal administrative litigation in regard to indirect taxes (ICMS, IPI, ISS). Mauro also has a strong performance in several state administrative courts (TIT, São Paulo, TARF, Rio Grande do Sul, CC,Rio de Janeiro) and also in the federal administrative court (CARF) in Brasilia. He prepares legal briefs and conducts oral defenses in proceedings for several clients engaged in trade, manufacturing and services activities.

Highlights

  • 2016: He assisted a multinational company in dimensioning of tax effects related to purchase and assignment of rights to electric power within the scope of Electricity Commercialization Chamber (Câmara de Comercialização de Energia Elétrica) – CCEE.
  • He advised an important multinational group on the definition of strategy to be adopted in the distribution of goods with relation to impacts to ICMS (State Value-Added Tax on Goods and Services) in internal and interstate operations with national and imported products.
  • He defended the interests of an automaker in a number of ICMS administrative proceedings in several federative units, in which were discussed the effects of such tax levies on direct sale of vehicles.
  • He defended the interests of a multinational company in a number of administrative proceedings related to ICMS in the state of São Paulo, in which were discussed the effects of fiscal war related to ICMS, in the case of tax credits from the purchase of inputs originated in the Manaus Free Trade Zone.
  • He defended the interests of a national company in a number of administrative proceedings of ISS (Tax on Services), on which were discussed the calculation basis of this tax and the competent municipality for its collection.
  • He provided assistance to a national company on the evaluation of tax effects related to the realization of direct import and for the account and to the order of, as well as to changes in the distribution of products in the whole national territory.
  • 2015: Advised a major national group on the definition of the ICMS tax impacts resulting from the purchase and resale of natural gas, and the best strategy to be adopted to meet principal and ancillary obligations.
  • Assisted a major multinational retail group on the definition of the impacts resulting from the realization of credits of the ICMS tax falling on the acquisition of several products, and the possible implementation of a distribution center.
  • Assisted a major national jewelry group on the evaluation of an industrial operation taking place in the Manaus Free Trade Zone as well as assisted it in its defense against federal tax allegations of non-compliance with the basic production process.
  • Defended the interests of a carmaker on several administrative proceedings involving the ICMS tax, pending in several states of the country, in which the issue under discussion was the levy of that tax on the direct sale of cars.
  • Assisted a multinational company in the evaluation of the tax impacts resulting from the export of goods previously imported under the Manaus Free Trade Zone tax benefits.
  • Assisted a major multinational company in the evaluation of the tax impacts related to direct imports and imports on behalf of third parties, as well as in the change in the manner in which it distributed its products over the country.
  • Assisted a major German multinational company in the definition of the ICMS tax load upon the commercialization of electric power at the Electric Power Commercialization Chamber (CCEE), in the Free Consumer class, as well as assisted a company in the group in its relations with the state treasury authorities.

Recognition

 

Education

  • 1988: LL.B., Universidade de Ribeirão Preto School of Law, São Paulo, Brazil

Languages

Portuguese

Practice Areas

Tax
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Contacts

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