Maria Rita Ferragut joined the Firm in 2019 as partner. She coordinates the Tax Litigation practice group, working with judicial focus at the federal, state and municipal levels. She has 25 years of experience.
Awards and Recognitions
Maria Rita Ferragut received the CARF Award for Monographs in Tax Law - 2010 (Prêmio CARF de Monografias em Direito Tributário 2010) from the Administrative Council for Tax Appeals.
She has also been recognized for her work in Tax by Análise Advocacia 500 as the most admired tax lawyers in Brazil in 2016, 2017, 2018 and 2019.
She graduated from Pontifícia Universidade Católica de São Paulo with a degree in Law and also holds a master 's degree and a doctorate degree in Tax Law from Pontifícia Universidade Católica de São Paulo.
Activities outside the office
She is a full professor in Tax Law at Universidade de São Paulo. Currently, she is a Law professor at Instituto Brasileiro de Estudos Tributários (IBET) and Pontifícia Universidade Católica (PUC/COGEAE). She has already taught at Pontifícia Universidade Católica de São Paulo, INSPER and Fundação Instituto de Administração (FIA/SP). She was an assistant professor in the master's and doctorate in Tax Law at PUC/SP and USP for 12 years. Participates in several congresses and seminars in the country.
Vice-Chairman of the Tax Litigation Commission of the Brazilian Bar Association - OAB/SP. Vice-President of the Tax Law Commission of São Paulo Lawyers Institute - IASP. Member of the board of the Advocacy Defense Movement - MDA. Ex-member of the board of Geraldo Ataliba Institute of Public and Business Law- IGA/IDEPE.
Author/co-author of several books/articles, such as:
- "Responsabilidade tributária". 4ª ed. São Paulo: Noeses;
- "Presunções no direito tributário". 2ª ed. São Paulo: Quartier Latin;
- "As provas e o direito tributário". São Paulo: Saraiva.;
- "Eficiência probatória e atual jurisprudência do CARF. São Paulo": Almedina, 2020. (co-author);
- "Compliance no direito tributário". São Paulo: RT, 2018 (co-author);
- "Medidas de redução do contencioso tributário e o CPC/2015". São Paulo (co-author);
- "PRODIREITO: Direito tributário: programa de atualização em direito" 1ª ed. São Paulo: Artmed Panamericana,2017. v.2.174p.(co-author).
Representative matters and clients
- Opinions for several foreign and Brazilian companies on the attribution of tax liability to administrators and economic groups;
- Advising on the defense of federal, state and municipal tax assessments, as well as sponsoring legal actions of various types for companies such as Santander, Itaú, Embraer, Sony, Banco Safra and Banco Votorantim.
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 […]
Debts relating to profit sharing may be included into tax settlement agreement until august 2021
On May 18, the Federal Treasury and the Federal Revenue of Brazil jointly published the Notice 11/2021, which elected “Profit Sharing – PLR” as the first 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 June 01st to October 31st, 2021. […]
Supreme Court judges the motion to clarify on the leading case of the exclusion of ICMS from the tax base of PIS
In brief In the sessions held on the 12th and 13th of May 2021, the Supreme Court judged the motion to clarify filed by the National Treasury in the Extraordinary Appeal No. 574.706/PR, where the court decided for the exclusion of the ICMS from the tax base of the Social Contributions (PIS and Cofins). The […]
Municipality of São Paulo enacts Law to foster out of court resolution of disputes
On March 9th, 2020, the Municipality of São Paulo enacted Law no. 17,324/20, to foster out of court resolution of disputes, aiming a better control and reduction of the Municipality’s legal demands. With regard to existing debts, of tax nature or not, the new Law authorizes the Municipality to proceed with transactions involving debts in […]