Juliana Sampaio Lemos joined the Firm in 1998, in 2012 became Coordinator of the Judicial Litigation group and became partner in 2020. She is a specialist in legal proceedings and works in the Tax Litigation area, dedicating herself to conducting the proceedings from the time they are filed until the outcome in the higher courts. She also works in the Administrative Litigation area in the formulation of defenses, appeals and formal consultations with the bodies of the Public Tax Administration, at the Federal, State and Municipal levels. In tax practice, she also works in Tax Consulting with the elaboration of opinions on the application of tax rules and preventive consulting on tax procedures adopted in companies under Brazilian law.
Juliana Lemos has a wide breadth of experience in the elaboration of initial lawsuits, formulating thesis with the objective to obtain tax savings to the companies and resources at several spheres of the State and Federal Judiciary.
Juliana Lemos is a Legal Representative for Trench Rossi Watanabe’s clients in the most diverse areas, such as: industrial, pharmaceutical, technology, cinematographic, automotive, auto parts, services, tires, relocation of professionals, hospital, paper industry, tobacco exporter, toilet products, energy, foreign trade, technology information, sports, health, food and others.
Awards and Recognitions
Juliana has been recognized for her work as tax expert by LACCA – The Latin American Corporate Counsel Association, The Legal 500 and Análise Advocacia Mulher.
She gradutate from Pontifícia Universidade Católica São Paulo with a degree in Law and also holds a master’s degree in Constitutional Law from Escola Superior de Direito Constitucional and in Tax Law “Lato sensu” from Pontifícia Universidade Católica de São Paulo.
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 […]
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: Private Equity Investment Funds – FIP: Changes to the income tax rules applicable to the non-resident investors
In brief Law No. 14,711, resulting from the conversion of Bill No. 4,188/2021, was published on October 31st. Among several provisions, this new law changes the requirements to benefit from the zero rate of Income Tax applicable to both income and capital gains of non-resident investors (“NRI”) in Private Equity Investment Funds (“FIP”). Below we […]
Chamber of Deputies approves Bill of Law that taxes investments abroad and Brazilian closed-end funds
In brief On October 25, 2023, in an Extraordinary Deliberative Session of the Plenary of the Chamber of Deputies, the Final Draft of Bill 4,173/23 (“PL”) was approved, which provides for the taxation of income earned by Brazilian individuals tax residents on financial investments, controlled entities and Trusts abroad, as well as the automatic taxation […]
The National Treasury Attorney’s Office (PGFN) issued regulations regarding tax debt review request for debts judged by the CARF
In brief On 6 October, 2023, the Attorney General’s Office of the National Treasury (“PGFN”) added to its services available in the so-called “Regularize” system the option of submitting a Request for Review of Tax Debt (PRDI) for debts that have been decided by the tie breaking vote at the Administrative Council for Tax Appeals […]