Partner of Demarest’s Tax area, Mauro Ernesto Moreira Luz holds a bachelor’s degree in Law from the University of Ribeirão Preto. He has broad experience in tax consulting and in administrative litigation at federal, state and municipal levels regarding indirect tax (ICMS, IPI, ISS). He acts in several state administrative courts (TIT/SP, TARF/RS, CC/RJ) and also in CARF in Brasília, elaborating procedural documents and performing oral support in lawsuits of various clients in the commercial, industrial and service sectors.
Mauro Ernesto Moreira Luz
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
— Advised a leading Brazilian company in the textile sector in the restructuring of its operations with a view to maximizing the use of presumed ICMS credit in operations benefiting from tax incentives granted by the state of São Paulo.
— Advised a multinational that operates in the manufacture and sale of automotive valves in tax matters regarding an inspection by the state of Rio Grande do Sul. The state questioned the application of the MVA set for the ICMS tax substitution regime in operations with construction materials and not the MVA set for auto parts. The inspection was concluded without any assessment being drawn up against the company.
— Advised a multinational that operates in the lubricants segment on the restructuring of its operations, aiming to maximize the enjoyment of the tax incentive of the state of Rio de Janeiro, in particular the application of the deferred and presumed ICMS credit.
— Defended the interests of a multinational company in regards to questioning by the São Paulo tax authorities regarding transactions involving goods whose selling price was lower than the acquisition cost, particularly the ICMS calculation base used. Following work that involved dealing with the inspection and assistance to the company’s auditors in the preparation of economic and financial statements, the legality of the operations was proven.
— Advised a multinational that operates in the bearings segment in the consolidation of the state laws of 26 states and the Federal District, aiming at the establishment of procedures related to the advance payment of ICMS, when carrying out operations performed by the company’s Santa Catarina establishment with its customers located in the other states.
— Bacharelado em Direito pela Universidade de Ribeirão Preto, São Paulo, Brasil (1989)