Victor Bovarotti Lopes
04/12/2020Brazilian Superior Court and the new stance regarding the constitution of a crime for cases of non-payment of ICMS due in an entity’s own operations
Victor started his practice at Demarest in 2003 still as an intern working with indirect taxation matters. Given the close relationship among indirect taxation and customs matters in Brazil, Victor quickly started working also with customs matters and ended up specializing on that. Today he conducts most of the customs work of the firm. During the more than 15 years of experience, Victor has represented clients in relevant cases involving matters such as customs valuation, tariff classification, licensing requirements, interpretation of trade preference agreements, special customs regimes (Repetro, Recap, Retaero, Retid, drawback, temporary admission etc.) and tax planning on importations and exportations of good and services. More recently, after obtaining his LL.M. from Georgetown University in 2013 and working at Steptoe & Johnson LLP, Victor also has been involved on behalf of the Brazilian industry in three CVD investigations carried out by the U.S.A. against Brazilian exports of hot-rolled steel products, cold-rolled steel products and silicon metal and in one CVD investigation carried out by Brazil against Chinese exports of hot-rolled steel products. Finally, Victor has also been involved in the support of the Brazilian Government in the WTO disputes DS472, DS497 and DS514. Praised for his customs and tax practice within the international trade sector in Chambers Latin America 2018, ranked as Foreign Expert for USA in Chambers Global 2017, quoted as having “strong expertise” by The Legal 500 and nominated in the Trade & Customs area by Who’s Who Legal.
- Assisting the Brazilian Government in the WTO disputes DS472 and DS497 against the European Union and Japan, respectively, on behalf of the National Industry Confederation (CNI)
– Assisting ArcelorMittal, Gerdau and CSN in a CVD investigation conducted by Brazil against Chinese exports of hot-rolled steel products.
- Assisted Dow Corning in a CVD investigation conducted by the U.S.A. against Brazilian exports of silicon metal.
– Represented Cargill in the administrative litigation related to its business structure in Brazil.
- Representing Diageo in the administrative litigation of tax assessments issued under claims related to customs valuation matters.
– L.LM. with distinction in International Legal Studies and certificate in WTO Studies from Georgetown University in Washington, DC, United States (2013)
– LL.M. in Tax Law from INSPER in São Paulo, Brazil (2011)
– Graduation in Law from PUC, in São Paulo, Brazil (2005)
– Member of the Institute of International Economic Law (IIEL), of Georgetown University
– Member of the Commission on Customs Law of the São Paulo Bar Association (OAB-SP)
– Member of the International Trade Commission of the Brazilian Institute of Studies on Competition, Consumer Affairs and International Trade (IBRAC)
– Member of the ICC Commission on Trade and Investment Policy
– Coauthor of the chapter “The Trade War and related WTO Disputes”, published in Volume 1 of the ENLAW International Trade Law Journal, June 2019.
– Coauthor of the book “RELEITURA DOS ACORDOS DA OMC: como interpretados pelo Órgão de Apelação” (2013), coordinated by professor Vera Thorstensen and Luciana Maria de Oliveira. In this book, Victor was particularly involved in drafting the chapters on the TBT Agreement and on the Customs Valuation agreement.
– Author of the book “Drawback e a Inexigibilidade de Vinculação Física” (Publisher Almedina, 2012).
– Author of the article “Exchange undervaluation: The Solution Must Come from the WTO,” published in Volume 1, the Latin American Journal of International Trade Law, March 2013.
– Coauthor of “A nova agenda regulatória do comércio exterior do Brasil” (Published by Estadão, 2017).
Portuguese and English