Brazilian tax litigation · Porto Alegre, Brazil

Tax debt in Brazil? Find out what is really owed before you pay.

Defense of companies and individuals in Brazilian tax enforcement proceedings, administrative tax appeals and tax settlements with federal, state and municipal authorities. Led by a lawyer who spent 13 years as a judicial clerk at the Rio Grande do Sul Court of Appeals.

Services

From the tax assessment to the refund.

Tax enforcement defense

Defense in tax foreclosure lawsuits (execução fiscal) for property tax (IPTU), transfer tax (ITBI), ICMS and federal taxes, including statute of limitations, flawed tax certificates and asset freezes.

Administrative tax appeals

Challenges to tax assessments before municipal bodies, the state tax court (TARF/RS) and the federal administrative tax court (CARF).

Tax settlements

Negotiation of tax debts under the federal settlement program (transação tributária) and state and municipal programs, with discounts on interest and penalties.

Property owners abroad

Owners and heirs living outside Brazil who discover tax debts on Brazilian real estate, including inherited property still registered in a deceased person's name.

Tax refunds

Recovery of taxes paid in excess, such as transfer tax (ITBI) calculated on an inflated base or contributions charged without legal basis.

Companies entering Brazil

Review of inherited tax liabilities and tax clearance certificates before acquisitions, real estate purchases or corporate restructuring.

The X-Ray Method

Every tax claim is reviewed layer by layer.

In Brazil, the tax authority both calculates and collects the debt. Errors are common, and some debts are already time-barred.

The certificate: legal requirements of the tax debt certificate (CDA).
The deadlines: five-year statute of limitations and limitation during stalled proceedings.
The parties: correct debtor, property sold or inherited, deceased taxpayers.
The math: interest, penalties and indexation compared with legal caps.
The proceeding: service of process, asset freezes and protected assets.

Your lawyer

Thirteen years reviewing cases on the side of those who decide.

Lucas Albrecht Cé is a Brazilian attorney (OAB/RS 142.639) based in Porto Alegre. Before private practice, he worked for 13 years as a judicial clerk at the Rio Grande do Sul Court of Appeals, where he reviewed thousands of tax enforcement cases.

Today he represents taxpayers in proceedings throughout Brazil. All Brazilian court cases are electronic, so clients abroad can be represented without traveling.

How it works

Four steps, fully remote.

1. Send the documents

The tax certificate, the court summons or the case number, by WhatsApp or e-mail.

2. Case review

Deadlines, calculations and legal requirements are checked against the law and case law.

3. Proposal

You receive the recommended strategy and the fee proposal before deciding.

4. Representation

Filing, follow-up of the proceeding and updates on every relevant step.

Tell us about your case.

Lucas Cé Advocacia · Av. Praia de Belas, 1212, room 424 · Porto Alegre, RS, Brazil · advlucasce@gmail.com · +55 51 99357-7027