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São Paulo state government creates program to get closer to taxpayers

by Guarnera Advogados
28 de May de 201816 de June de 2020

On 04.06.18, Complementary Law nº 1.320/2018 was published, creating a program called “Nos Conformes”. Among its goals, this new Law seeks to provide São Paulo’s taxpayers the opportunity to settle their ICMS (Tax over Services… São Paulo state government creates program to get closer to taxpayers

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04547-004 – São Paulo, SP
Phone +55 11 3488-4600

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Via Vincenzo Monti, 8, 20123 – Milan – Italy
Phone: 0039 02 46712721
Fax: 0039 02 48013233

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Pamela Pulice de Oliveira

Lawyer

Location: São Paulo
Telephone: +55 (11) 3488-4600
E-mail: ppulice@guarnera.com.br

Academic training

Bachelor of Laws from Universidade Paulista – UNIP;
Postgraduate degree in Tax Law, Tax Procedure, and Tax Planning from Escola Paulista de Direito;
President of the Tax Law Committee of the Brazilian Bar Association – Santo Amaro/SP Chapter, since 2022.

Areas of expertise

Tax Law

Languages

Portuguese and English

Daniel Moreira Dunce

Lawyer

Location: São Paulo
Phone: +55 (11) 3488-4600
E-mail: ddunce@guarnera.com.br

Academic Qualifications

Graduated in Law from Universidade Presbiteriana Mackenzie;
Experience in Contract Simplification and Legal Design

Areas of expertise

Corporate Law, M&A and Contracts.

Languages

Portuguese, English and Spanish.

Beatriz Sant’Anna

Lawyer

Location: São Paulo
Phone: +55 (11) 3488-4600
E-mail: bsantanna@guarnera.com.br

Academic Qualifications

Graduated in Law from the Catholic University of Paraná – PUCPR;
Specialist in Labor Law from the School of Labor Judiciary of the 9th Region – EMATRA IX

Areas of expertise

Labor Law.

Languages

Portuguese and English

Marcella de Souza e Castro Fontana

Lawyer

Location: São Paulo
Telephone: +55 (11) 3488-4600
E-mail: mfontana@guarnera.com.br

Academic Qualifications

Pontifícia Universidade Católica de São Paulo;
LL.M em Direito Societário pelo Insper – Instituto de Ensino e Pesquisa.

Areas of expertise

Corporate Law, Contracts and Mergers and Acquisitions.

Languages

Portuguese and English

Brenda Ferregutti

Lawyer

Location: São Paulo
Phone: +55 (11) 3488-4600
E-mail: bferregutti@guarnera.com.br

Education

Bachelors in law – Faculdade Pitágoras, Minas Gerais.
Post-Graduate in Business Law – IBMEC, São Paulo.

Practice Area

Corporate Law, M&A and Contracts.

Languages

Portuguese and English

Giacomo Guarnera

Founder and Managing Partner

Location: São Paulo
Phone: +55 (11) 3488-4600
E-mail: guarnera@guarnera.com.br
Founding Partner of Guarnera Advogados
Knight of the Order of Merit of the Italian Republic, 2002

Education

Bachelor’s Degree in Law with honors, from the Faculty of Law of Palermo, 1985;
Lawyer in Italy since 1989;
Bachelor’s Degree in Law from the University of São Paulo (USP), 1994;
Member of the Brazilian Bar Association (OAB) – São Paulo Section, since 1995;
Member of the Bar Association of Milan, since 2024.

Positions and responsibilities

Founder and Managing Partner of the law firm Guarnera Advogados since 1990, with headquarters in São Paulo and Milan;
President of the “LIDE Italia”, since 2023;
President of the “Promo Brasile Italia” Association, Milan, since 2020;
President of the “Itálicos do Brasil” Association, São Paulo, since 2019;
Alternate Board Member of the “Italian-Brazilian Chamber of Commerce and Industry of Paraná – Italocam”, since 2025;
President of the Ethics Committee of the “Confederação Brasileira de Esgrima”
(Brazilian Confederation of Fencing), Rio de Janeiro, from 2019 to 2022;
Foreign Delegate for Brazil – ASSORETIPMI – “Associazione Reti di Imprese PMI”, 2021/2022 term;
President of the “Patronato ACLI” São Paulo, since 2018;
Member of the “Omnia Italian Desk nel Mondo,” since 2018;
Vice President of the G.E.I. “Gruppo Esponenti Italiani” São Paulo, since 2017;
Founding Partner and Secretary-Director of the G.E.I. “Gruppo Esponenti Italiani” São Paulo, from 2000 to 2017;
Founder and President of the “São Lourenço” Association, São Paulo, since 1997;
Founder and President of the “Abbà Brasile – Formazione e Sostegno alla Gioventù” Association, from 2005 to 2019;
Founder and President of the “Esgrimaster Brasil” Association, from 2013 to 2019 and since 2023;
Secretary-Director of the “Federação Paulista de Esgrima” (São Paulo Fencing Federation), from 2017 to 2019, after being appointed Interventor of the “Confederação Brasileira de Esgrima” (Brazilian Fencing Confederation), January/March 2017;
Founder and President of the “ACLI” Association, São Paulo, from 1999 to 2009 and in 2012.
Vice President from 2009 to 2012;
Founder and President of the “Câmara Ítalo-Brasileira Júnior” (Italian-Brazilian Junior Chamber), from 1992 to 1998; Member of AIJA “Association Internationale des Jeunes Avocats”, until 2007;
Member of the Board of the “Circolo Italiano” São Paulo, from 1999 to 2002;
Winner of the “Legal Awards 2017” by Legal Community as “Office of the Year”;
Winner of the “Boutique of Excellence of the Year in the Italy-Brazil Relationship” Award, by Le Fonti Awards, in 2017;
Administrator, attorney, and legal representative of several foreign companies in Brazil.

Languages

Italian, Portuguese, English, Spanish, French, and German.

Practice Area

Founder of the firm in 1990, he is responsible for the areas of M&A, Joint Ventures, International Contracts, Arbitration, Commercial and Corporate Litigation, International Legal Proceedings, International Law, Italian Law, and Real Estate Law.

Anna Lucia Gonçalves

Partner

Location: São Paulo
Telephone: +55 (11) 3488-4600
Email: annalucia@guarnera.com.br

Academic Qualifications

Graduated in Law from Faculdades Metropolitanas Unidas de São Paulo – UNIFMU/SP;
Member of Ordem dos Advogados do Brasil since 1999 – Secção de São Paulo;
Posgraduate – PUC/RS – People Management: Careers, Leadership and Coaching – September 2020 to September 2021.

Areas of expertise

Joint Ventures, International Contracts, Corporate Law, Real Estate Law, Third Sector and Global Mobility.

Languages

Portuguese and Italian.

Renata Aidar Garcia Braga Netto

Partner

Location: São Paulo
Telephone: +55 (11) 3488-4600
Email: renata.aidar@guarnera.com.br
Partner at Guarnera Advogados since 2013

Academic Qualifications

Graduated in Law from Universidade Presbiteriana Mackenzie;
Post-graduate degree in Economics and Company Law from Fundação Getúlio Vargas – GVLaw;
Membro da Ordem dos Advogados do Brasil desde 2005 – Secção de São Paulo.

Areas of expertise

Advisory and Civil Litigation, Consumer Law, Real Estate Law and Arbitration.

Languages

Portuguese, Italian and English.

Milena Romero Rossin Garrido

Partner

Local: São Paulo
Telefone: +55 (11) 3488-4600
E-mail: mgarrido@guarnera.com.br
Sócia da Guarnera Advogados desde 2018

Academic Qualifications

Graduated in Law from Universidade Presbiteriana Mackenzie;
Postgraduate in Contract Law from Pontifícia Universidade Católica de São Paulo – PUC;
Membro da Ordem dos Advogados do Brasil desde 2005 – Secção de São Paulo.

Areas of expertise

Tax Advisory and Litigation, Tax Planning, Civil Litigation and Advisory and International Consulting.

Languages

Portuguese, Italian and English.

Marco Aurelio Cunha

Partner

Location: São Paulo
Telephone: +55 (11) 3488-4600
Email: mcunha@guarnera.com.br
Partner at Guarnera Advogados since 2018

Academic Qualifications

Graduated in Law from Pontifícia Universidade Católica de São Paulo (PUC-SP);
Post-graduate degree (lato sensu) in Corporate Law at Fundação Getúlio Vargas – GV Direito;
Master in Commercial Law from Universidade de São Paulo (USP);
Member of Ordem dos Advogados do Brasil since 2007 – Seção São Paulo.

Areas of expertise

Corporate Law, International Contracts, Joint Ventures and Mergers and Acquisitions.

Languages

Portuguese, Italian and English.

Mirella Borges de Souza

Lawyer

Location: São Paulo
Telephone: +55 (11) 3488-4600
E-mail: mborges@guarnera.com.br

Academic Qualifications

Armando Alvares Penteado Foundation – FAAP
LLC Graduate. in Business Law completed in 2019 by the Instituto de Ensino e Pesquisa

Areas of expertise

Corporate Law, Contracts and Data Protection.

Languages

Portuguese, English and German.

Marlene Gomes de Oliveira

Lawyer

Location: São Paulo
Telephone: +55 (11) 3488-4600
E-mail: moliveira@guarnera.com.br

Academic training

Graduated in Law from Faculdade de Direito da Universidade São Marcos – USM;
Post-Graduated in Civil and Civil Procedural Law from Escola Paulista de Direito – EPD;
Member of Ordem dos Advogados do Brasil desde 2007 l – Secção de São Paulo;

Areas of expertise

Civil Litigation, Civil Law, Consumer Law, Family and Inheritance Law.

Languages

Portuguese and Italian.

Laura Lanser Bloemer

Lawyer

Location: São Paulo
Telephone: +55 (11) 3488-4600
Email: lbloemer@guarnera.com.br

Academic Qualifications

Graduated in Law from the Regional University of Blumenau;
Specialist in Applied Law from the Paraná Judiciary School – EMAP;
Member of the Brazilian Bar Association since 2007 – Currently São Paulo Section.

Areas of expertise

Labor Law, Audit, Labor and Union Relations

Languages

Portuguese, English and Italian

Raquel Selene Rizzardi

Lawyer

.
Telephone: +55 (11) 3488-4600
E-mail: rrizzardi@guarnera.com.br

Academic training

Bachelor of Laws from Universidade Paulista – UNIP;
Postgraduate degree in Labor Law and Procedure from Universidade Presbiteriana Mackenzie and in Law and Civil Procedure from Faculdade Legale;
Member of the Brazilian Bar Association since 2010 – São Paulo Section.

Areas of expertise

Labor Law, Collective Bargaining and Auditing

Languages

Portuguese and English

Gabriela de Almeida Hilsdorf Dias

Lawyer

Location: São Paulo-SP
Telephone: +55 (11) 3488-4600
E-mail: gdias@guarnera.com.br

Academic Qualifications

Bachelor of Laws from Universidade Presbiteriana Mackenzie
Post-graduate degree in Civil Law and Civil Procedure from Escola Paulista de Direito – EPD
Member of the Brazilian Bar Association since 2014 – São Paulo Section

Areas of expertise

Civil Litigation and Consultancy, Consumer Law and Arbitration.

Languages

Portuguese, English and Italian.

Aline Cristina Aggio Pacheco

Lawyer

Location: São Paulo
Telephone: +55 (11) 3488-4600
E-mail: apacheco@guarnera.com.br

Academic training

Bachelor of Laws from the Methodist University of São Paulo;
Member of the Brazilian Bar Association since 2016 – São Paulo Section.

Areas of expertise

Corporate and Contracts

Languages

Portuguese and English

Corporate and Commercial Law

Planning, structuring and formalizing international investments by individuals and companies in Brazil
M&A and corporate restructuring operations designed to meet specific customer needs
Local attorney of foreign partners and legal representatives of local legal entities
Consulting, participation and formalization activities in the context of general meetings, corporate governance systems, and drafting of amendments to corporate documents, using useful computer methods for remote monitoring and management
Extensive experience in legal support on negotiations, reviewing and drafting of various types of national and international contracts, with a preventive and multidisciplinary approach that guarantees maximum efficiency and, therefore, the reduction of a possible dispute.

Tax

Analysis and tax planning regarding direct and indirect taxes in view of international treaties
Interpretation and application of federal, state and municipal tax laws, with the objective of improving entrepreneurial initiative performance also in M&A transactions, spin-offs, mergers, transformations and other extraordinary corporate operations.
Tax consultancy in extraordinary cases, such as compensation and recovery of tax credits, amnesties, tax incentives and tax litigation.

Litigation

Extensive experience in the areas of civil, commercial and corporate litigation. Specialized in debt collection and consumer law, acting in the administrative and judicial spheres, throughout the national territory and at all levels of judgment.

Labor Law

Legal advice on labor law, drafting legal opinions and employment agreements also to meet the needs of foreigners working in Brazil
Identification, analysis and management of labor contingencies
Support to companies in managing its relations/affairs with the relevant union
Defense in administrative and judicial proceedings at all levels

Real Estate

Analysis and formalization of private, commercial and industrial real estate investments
Constitution and assignment of in rem rights
Support in purchase and sale contracts, donation, leasing, fiduciary assignment, constitution of charges and real guarantees.

Intellectual Property

Protection and registration of trademarks, patents and copyrights with the designated local authority
Preparation of license agreements for use of the brand and transfer of Know-How

European Union

International multidisciplinary legal expertise to accompany Brazilian investments abroad
Assistance for the acquisition of Italian citizenship in favor of descendants
Assistance for the obtainment of residence and work visa in Italy and other EU countries

Global Mobility

Identification of the most appropriate visa method and obtaining temporary or permanent visas for foreigners who intend to invest, operate and work in Brazil
Tax and administrative consultancy for expatriates.

Temporary Legal Management

Management of the client’s internal legal department
Efficiency tool for small and medium businesses and startups
Multidisciplinary approach to different areas of law
fixed cost reduction, with the creation of economies of scale, dependent on the workflow
Greater flexibility for the client due to the absence of subordinate work relationships
Greater strategic objectivity
Reduction of intervention times for problem solving
Greater legal security, complete secrecy and confidentiality of information
Prevention of future problems due to the daily proximity to the company.

Regulatory Affairs

Assistance in obtaining, before local governmental entities, the necessary authorizations, licenses and administrative certifications for the start and regular commercial and industrial activity of the company
Support for the registration of capital movements with the Central Bank of Brazil and consequent declarative formalities

Arbitration

Representation in arbitral proceedings, in Brazil or abroad;
Recognition and enforcement of foreign arbitral awards;
Enforcement of domestic arbitral awards;
Drafting and review of arbitration and dispute resolution clauses.

Wealth Management

Consultancy in corporate, tax planning, family law and succession for asset protection purposes
Consultancy for capital regularization abroad
Management of securities and real estate of family and corporate assets

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