Carolina Martins Sposito joined the Firm in 2005. She integrates the tax practice group, with focus on litigation. Ms. Carolina has a wide breadth of experience in the tax collection actions filed by the tax authorities, legal theses and amnesty programs enact by the Public Administration for the payment of the debts with some benefits.
Awards and Recognitions
Carolina has been recognized by LACCA Approved editions of 2020 and 2021 as reference in tax litigation.
She graduated from Pontificia Universidade Católica (PUC-SP) with a degree in Law and from Fundação Getúlio Vargas (FGV) with a technical degree in business administration with focus on finances, she is specialized in Constitutional Tax Law from Coordenadoria Geral de Especialização da Pontifícia Universidade Católica de São Paulo (PUC-COGEAE), she took classes of accounting for non-accountants at FIPECAFE, and she is graduated in Accounting from FIPECAFI.
Portuguese and English
Trench Rossi Watanabe is awarded the CESA Gender Equality Seal
Trench Rossi Watanabe has received the CESA Gender Equity Seal in the highest category entitled “Highlight”. This award recognizes law firms that have solid Diversity, Equity and Inclusion initiatives, taking into consideration several fronts, such as internal commitment, strategic planning, communication and participation rate. With a female majority in leadership for years, this recognition reinforces […]
Federal law published for self-regularization of debts with the Brazilian Internal Revenue Service
In brief On November 30, 2023, Law 14,740/2023 was published, which provides for the incentivized self-regularization of taxes handled by the Brazilian Internal Revenue Service, with the waiver of interest and penalties. Taxpayers will have up to 90 (ninety) days after the law is regulated to join the program. In more detail The self-regularization program […]
Law of São Paulo State approves changes to the tax settlement law – Law 17,843/2023
In brief On November 09, 2023, it was published Law No. 17,843/2023, in which essentially provides for the settlement of tax debts registered in the State of São Paulo as overdue liability certificates. The new law repeals the old legislation on settlements in the state of São Paulo that had been in force until then, […]
Brazil: Law no. 14,689/2023 – the return of the tie-breaking rule in favor of the Tax authorities at the administrative level (CARF)
In brief We inform you that on September 21, 2023, it was enacted the Law no. 14,689/2023, 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 […]
Brazil: Senate approves the return of the tie-breaking rule in favor of the Tax authorities at the administrative level (CARF)
In brief We inform you that on August 30, 2023 (Wednesday), the 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 […]