Horácio Neto worked in the firm between 2000 and 2003 in the tax & controversy practice group and returned in 2011 as a senior lawyer in the same area, dealing with the main oil and gas Companies in Brazil.
Currently he is the lead of the tax controversy practice group in the Rio de Janeiro Office. He also deals with Customs and Maritime Law Consultancy, with emphasis in tax customs regimes for the oil and gas industry.
News, Events and Publications
- Co-author, Maritime Law: “Contract of Maritime Carriage of Goods”. FGV: Rio de Janeiro. 1st edition, 2008
Professional Associations and Memberships
Brazilian Bar Association - Rio de Janeiro Chapter Customs Commission from the Brazilian Bar Association - Rio de Janeiro Chapter
Ibero-American of Maritime Law Institute – IIDM-Brasil
Rio de Janeiro - Brazil (2004)
Specialization in Civil Procedure Law at the Universidade Cândido Mendes (in course).
Specialization in Maritime Law Matters at Fundação Getúlio Vargas – FGV-Rio de Janeiro
Graduated in 2003 from the Pontifícia Universidade Católica do Rio de Janeiro – PUC-RIO.
State Law # 8,926/2020: only legislativ...
The Rio de Janeiro State enacted yesterday State Law # 8,926/2020, prohibiting the creation of ICMS (state VAT) tax incentives through infralegal rules (e.g. executive branch decrees or state treasury office resolutions). State Law # 8,926/2020 states that ICMS tax incentives must be created through acts originated from the Legislative Branch (e.g. a law on […]
Reopening of the Tax Amnesty Program of...
On 11 May 2020, the municipality of Rio de Janeiro reopened its tax amnesty program called “Concilia Rio.” The program was created through Law # 5.854/2015 and offers taxpayers the possibility to renegotiate their municipal tax debts, including but not limited to services tax (“ISS”), real state tax (”IPTU”) debts, whether registered or not on […]
Decree n° 47.002/2020 RJ – O&G ONS...
In compliance with human dignity and the right to access fuel and gas supply, the State of Rio de Janeiro has enacted special Decree n° 47.002/2020 authorizing the maintenance of O&G industry onshore activities during the state of public calamity in the State of Rio de Janeiro. Note that despite this authorization, any public gathering to perform […]
Decree n° 46.982/2020 – Postponement of...
The Rio de Janeiro State enacted the Decree n° 46.982, March 20, 2020, postponing the payments of Installments of debts for at least 60 days. This measure comprise tax debts and non-tax debts registered at the Rio de Janeiro State Attorney debtor’s list (“Dívida Ativa”). The referred postponement can be revoked before the end of […]