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Maria Rita Ferragut

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Maria Rita Ferragut joined the Firm in 2019. With 25 years of experience, she is the lead partner of the Tax Law group, acting with a focus on Tax Litigation, at the federal, state and municipal levels.
*Trench Rossi Watanabe and Baker McKenzie have executed a strategic cooperation agreement for consulting on foreign law.
In Tax

Brazil: Law no. 14,689/2023 – The return of the tie-breaking rule in favor of the Tax authorities

by , and 4 Mins Read

On 21 September 2023, Law no. 14,689/2023 was enacted as a result of the sanction, with vetoes, by the Vice-President of the No. 2,384/2023, with the purpose of disciplining the proclamation of judgment results in the event of a tie vote within the scope of the Administrative Council of Tax Appeals (CARF), among other measures connected to tax litigation and the transaction in the collection of credits by the Federal Treasury.

In Tax

Brazil: Senate approves the return of the tie-breaking rule in favor of the Tax authorities at the administrative level (CARF)

by , and 3 Mins Read

On 30 August 2023 Bill No. 2,384/2023 was approved, with the purpose of disciplining the proclamation of judgment results in the event of a tie vote within the scope of the Administrative Council of Tax Appeals (CARF), among other measures connected to tax litigation and the transaction in the collection of credits by the Federal Treasury.

In Tax

Brazil: House of Representatives approves the return of the tie‑breaking rule in favor of tax authorities

by , , , , , , , , and 4 Mins Read

On 7 July 2023, the Substitutive Amendment to Bill No. 2,384/2023 was approved, with the purpose of disciplining the proclamation of judgment results in the event of a tie vote within the scope of the Administrative Council of Tax Appeals (CARF), among other measures connected to tax litigation and the transaction in the collection of credits by the Federal Treasury.