Horácio Veiga de Almeida Neto joined the Firm in 2011 as a senior lawyer and became a partner in 2019. He integrates the tax & controversy practice group, of which he was part in his previous passage in the office between 2000 and 2003.
Currently he leads the tax litigation practice group in the Rio de Janeiro office. He also deals with Customs Law Consultancy, related to the oil and gas industry, with emphasis on importation/exportation, tax customs regimes, charter agreements, etc.
He graduated from Pontifícia Universidade Católica do Rio de Janeiro with a degree in Law, and from Fundação Getúlio Vargas Rio de Janeiro with a specialization in Maritime Law.
Activities outside the office
Horácio is a member of the Customs Commission from the Brazilian Bar Association, Rio de Janeiro Chapter and a regular speaker in the subject.
Co-author of several books/articles, such as:
– Maritime Law: “Contract of Maritime Carriage of Goods”. FGV: Rio de Janeiro. 1st edition, 2008.
Representative matters and clients
– He advises local and multinational companies of different sectors. Amongst the representative clients, there are companies such as BP, Chevron, Transocean, NOV, Vale and the Groups Bloomin’ Brands (Outback, Abbraccio, etc) and Venbo (Bob’s).
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 Revenue Department regulates the tax settlement procedure for debts under discussion at the administrative level
In brief On August 12 2022, the Federal Revenue Department published Ordinance No. 208/2022, which regulates the tax settlement procedures set forth by Law No. 14,375/2022, that amends Law No. 13,988/2020. More details In accordance with the provisions of the Ordinance 6.757/2022, issued by the Office of General Attorney’s, the Federal Revenue Department also set forth […]
Rio de Janeiro State adjusts ICMS rates to Selectivity Principle
In brief New supplementary bill that, acknowledging the essentiality of referred activities, states that State VAT (ICMS) rates must not outweigh 18%. More details On July 1st, 2022, the Governor of the State of Rio de Janeiro issued Decree No. 48,145, acknowledging the internal transactions and services with (i) fuels; (ii) electric power; (iii) telecommunications; […]
Debts relating to goodwill may be included into tax settlement agreement until July 2022
On June 30, the Federal Treasury and the Federal Revenue of Brazil enacted Legal Opinion 37/2022, to clarify some doubts of 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 […]
Amendments to the Tax Settlement Agreement Law
On June 22, 2022 it was enacted Law No 14,375/2002, preceded by Provisional Measure No 1,090/2021, which, among other legal provisions, amended Law No 13,988/2020, that instituted the possibility of settlement of federal tax and non-tax debts (similar to the Offer in Compromise institute practiced by the US IRS). The amendments to the presidential approval aim to expand […]