Caio de Almeida Manhães has been providing tax advice for more than 12 years at renowned law firms, focusing on administrative and judicial litigation at the federal, state and municipal levels, for national and multinational clients.

Its work covers direct and indirect taxes for clients in various sectors of the economy, with an emphasis on the energy, fuel distribution and retail segments.

Caio combines his extensive experience in tax litigation with a resolute and communicative approach, offering efficient solutions tailored to the needs of each client. His knowledge of accounting and the operation of the markets in which he operates allows him to provide personalized advice in line with the specifics of each case.

Training

• Postgraduate in Accounting and Finance from Fipecafi.

• Bachelor of Laws from the Federal University of Rio de Janeiro.

• Complementary training in the Advanced Tax Jurisprudence Course (ABDF/GDT), as well as courses in international taxation, oil taxation and accounting.

Languages

• Portuguese, English and Spanish.

Experience

• Judicial litigation to guarantee the use of credits for inputs needed to fill natural gas, considered by the state to be goods for use and consumption.

• Judicial litigation to ensure the deduction of variable remuneration paid to statutory directors from the IRPJ and CSLL calculation base, before the TRF2, for a fuel distribution company.

• Judicial dispute to apply the correct percentage of presumption on revenues from the provision of electricity transmission services in determining the IRPJ and CSLL calculation bases.

• Judicial litigation to cancel multimillion-dollar ICMS-ST charges resulting from misinterpretations by state tax authorities on taxation in the liquefied petroleum gas chain.

• Advice to mitigate risks and costs in the quest to cancel tax charges or recover credits.

• Advice to assist clients in risk classification, quantification of liabilities and formalization of adherence to tax transactions made available by the Brazilian Federal Revenue Service and the Attorney General's Office.