In the area of Tax Law, Thiollier e Advogados expertise involves:

• Consultations and opinions;

• Business tax planning, as well as preventive assistance for commercial and business transactions that could generate tax consequences, including advice for the preparation and implementation of projects involving tax incentives;

• Inclusion in governmental refinancing programs; and

• Due diligences to determine tax risks and contingencies.

In the Administrative area:

• Follow-up of fiscalization procedures;

• Defenses and appeals against tax assessment notices and fines levied during fiscalization procedures;

• Follow-up of and defense in administrative cases concerning reimbursement, set-off or indemnification related to any taxes, fees, charges, contributions or compulsory loans, throughout Brazil.

In the Judicial area:

• Lawsuits to obtain the unenforceability or reduction of taxes, fees, contributions or compulsory loans, whether Federal, State or Municipal, through the discussion of the legality/constitutionality of these demands;

• Lawsuits filed by the tax authorities to collect any taxes and contributions, trought the discussion of the legality/constitutionality of such taxes.