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
Partner of Demarest’s Tax area, Mauro Ernesto Moreira Luz is graduated in law by the University of Ribeirão Preto and was admitted to the Brazilian Bar Association – São Paulo in 1991. He has a broad experience in tax consulting and administrative litigation at federal, state and municipal levels of taxation indirect taxes (ICMS, IPI, ISS). He works in several state administrative courts (TIT/SP, TARF/RS, CC/RJ) and also in CARF in Brasília, elaborating procedural pleadings and carrying out oral statements in procedures of several clients of the commercial, industrial and service sectors.
— Defended the interests of an assembler company in an administrative procedure regarding ICMS in the State of Rio de Janeiro, in which the first decision was given at the Taxpayers’ Council acknowledging the non-occurrence of expiring deadline for extemporaneous ICMS credits levied on fixed assets, carried out within a period of 05 years from the date of acquisition of these assets, regardless of the presentation of authorization to the tax authorities.
— Assisted a multinational to meet the inspection executed by the State of Amazonas, especially in compliance with the provisions set forth in the State Decree No. 23,994 / 2003, which establishes the conditions for the enjoyment of tax incentives in that State.
— Assisted an assembling company in the definition of the tax impacts resulting from the dimensioning of the tax treatment applicable to the own fleet’s vehicles.
— Assisted multinational in the determination of tax effects related to the enjoyment of tax incentives in the State of Rio de Janeiro, especially in choosing the best location of the implementation of its industrial units.
— Defended the interests of multinationals in assessments related to the calculation of ICMS / ST pursuant to Convention CONFAZ ICMS 51/2000, which establishes discipline related to the operations with new automotive vehicles made through direct billing for the consumer.
— Bachelor of Laws by the University of Ribeirão Preto, São Paulo, Brazil (1989)