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 […]
Debts relating to goodwill may be included into tax settlement agreement until July 2022
On May 03, the Federal Treasury and the Federal Revenue of Brazil jointly published the Notice 09/2022, which elected “Goodwill amortization before rules of Law No. 12,973/14” as the second tax thesis subject to a TAX SETTLEMENT AGREEMENT based on Law no. 13,988/2020 and Ordinance ME nº. 247/2020. The adhesion term is from May 02 to July […]
Program for payment of municipal debts in installments (so-called PPI) – Municipality of São Paulo
In brief On July 02, 2021, the Municipality of São Paulo published Decree No. 60,357/21, regulating the Special Program for taxpayers, set forth for the taxpayers to pay certain tax and non-tax debts regulated by the Municipality of São Paulo, with reductions on interest and penalties applied by the municipality authorities on tax triggering events […]
Provisional Measure Setting Forth an Agreement Procedure Between the Federal Tax Authority and the Taxpayer Published By The Official Gazette
It was published today, October 17, 2019, the so-called “Provisional Measure of Legal Taxpayers”, which sets forth the conditions for the Federal Treasury and the taxpayers with tax debts undertaking agreements to resolve the litigation. The Provisional Measure regulates the rule set forth in Article 171 of the Nacional Tax Code, which refers to the […]