Caio de Almeida Manhães has been providing tax advisory services for over 12 years at renowned law firms, focusing on administrative and judicial disputes at the federal, state, and municipal levels for both national and multinational clients. His practice encompasses direct and indirect taxes for clients across various economic sectors, with a particular emphasis on the energy, fuel distribution, and retail industries.

Caio combines extensive experience in tax litigation with a results-oriented and communicative approach to deliver efficient solutions tailored to client needs. His knowledge of accounting and the industries he specializes in allows for customized strategies that address the specific demands of each case.

Education

• Postgraduate Degree in Accounting and Finance from Fipecafi.

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

• Additional qualifications include the Advanced Course on Tax Jurisprudence (ABDF/GDT), as well as specialized training in international taxation, oil taxation, and accounting.

Languages

• Portuguese, English, and Spanish.

Experience

• Judicial litigation to secure the use of credits for essential inputs required for natural gas bottling, classified by states as goods for use and consumption.

• Judicial litigation to ensure the deduction of variable compensation paid to statutory directors from the IRPJ and CSLL tax bases before TRF2, on behalf of a fuel distribution company.

• Judicial litigation to apply the correct presumption rate on revenues from electric power transmission services for determining the IRPJ and CSLL tax bases.

• Judicial litigation seeking to annul multimillion-dollar ICMS-ST charges resulting from incorrect interpretations by state tax authorities regarding taxation in the liquefied petroleum gas supply chain.

• Advising clients on mitigating risks and costs when seeking to annul tax charges or recover credits.

• Advisory services to assist clients in risk classification, liability quantification, and formalizing adherence to tax settlement programs offered by the Brazilian Federal Revenue Service and the Office of the Attorney General of the National Treasury.