Partner in Demarest’s Tax practice area, Luiza Larcerda holds a postgraduate degree in Corporate Law with emphasis on Tax Law from FGV and a bachelor’s degree in Law from PUC-RJ. Luiza advises Brazilian and international clients in tax proceedings before judicial and administrative courts in all spheres of law. She also provides tax assistance in the drafting of memoranda, legal opinions, risk assessment, M&A transactions, structuring of financial transactions and investments, and in the organization and taxation of assets held by individuals in Brazil and abroad, including succession planning. Luiza has been recognized by prominent Brazilian and international legal publications, such as Chambers Brazil, Chambers Global, LACCA Approved and Análise Advocacia Mulher.
- Advised in filing a tax remedy worth BRL 10.2 billion, ruled in favor of the client by the trial court.
- Advised oil companies in PIS/COFINS administrative proceedings amounting to more than BRL 200 million.
- Advised individuals in actions involving the taxation of assets abroad in amounts exceeding BRL 150 million.
- Advised in an administrative proceeding to collect income tax on investment fund returns worth BRL 180 million.
- Postgraduate degree in Business Law with emphasis on Tax Law from Fundação Getúlio Vargas (FGV), Brazil (2009)
- Bachelor of Laws from Pontifícia Universidade Católica do Rio de Janeiro (PUC-RJ), Rio de Janeiro/RJ, Brazil (2003)
- Advisor at Fundação Casa Santa Ignez (“FCSI”) – Rio de Janeiro
- Author of the chapter “Tax avoidance and evasion under the supervision of the Brazilian Federal Supreme Court” [A elisão e a evasão fiscal sob o crivo do Supremo Tribunal Federal] of the book “Tax Law in the STF” [Direito tributário no STF], Blucher, 2022.
- Co-author of the article “STF rules on social security contributions in vacation pay increased by one-third” [STF decide sobre incidência da contribuição previdenciária em terço constitucional], published in Consultor Jurídico in August 2020.
- Author of the chapter “Third-party liability in tax administrative proceedings” [Atribuição da responsabilidade a terceiros no processo administrativo tributário] of the book “The tax process from administrative to judicial” [O processo tributário Do administrativo ao judicial], Blucher, 2019.
- Author of the chapter “Relief, guarantee as provisory certificate, and partial guarantee“ [Tutela, garantia como cautela e garantia parcial] of the book “Legal guarantees in the tax process: Landscapes, perspectives and challenges” [Garantias judiciais no processo tributário Cenários, perspectivas e desafios], Blucher, 2018.
- Portuguese and English
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