Partner in Demarest's Tax practice area, Fabio Florentino holds a master's degree in Corporate Law from IBMEC, a postgraduate degree in Tax Law from Associação Paulista de Estudos Tributários (APET-SP) and a bachelor's degree in Legal Sciences from Universidade Cidade de São Paulo (UNICID). Fabio concentrates his practice directly on matters relating to indirect taxes and customs. Throughout more than 20 years of experience, Fabio has carried out several different projects, such as tax planning, matters concerning the review of tax procedures and audits (Compliance), as well as cases involving tax disputes. His main clients include Brazilian and international companies from a wide range of sectors, including the automotive, healthcare, telecommunications, aviation, technology, mining and retail industries.
- Advised major industries in the fuel and medicines sectors on restructuring their logistics operations to obtain significant tax savings.
- Advised importers and retailers on the realization (monetization) of tax credits, both in São Paulo and Rio de Janeiro.
- Advised a retail association in a competition and tax dispute against international sales platforms.
- Advised an electricity distribution company on structuring energy self-production operations.
- Advised the Casas Bahia Group before the Federal Supreme Court in discussions on ADC49, relating to the levying of ICMS on interstate transfers of goods.
- Master’s degree in Corporate Law from Instituto Brasileiro de Mercado de Capitais (IBMEC), São Paulo, Brazil (2008)
- Postgraduate degree in Tax Law from Associação Paulista de Estudos Tributários (APET/SP), São Paulo, Brazil (2004)
- Bachelor’s degree in Legal Sciences from Universidade Cidade de São Paulo (UNICID), São Paulo, Brazil (2003)
- Bachelor’s degree in Information Technology from Faculdade de Informática e Administração Paulista (FIAP), São Paulo, Brazil (1996)
- Coordinator of the Tax Committee of the French Chamber
- Co-author of a chapter in the book “Federal Administrative Tax Case Law: Technical studies of CARF judgments” [‘Jurisprudência Administrativa Tributária Federal: Estudos Técnicos de Acórdãos do CARF”], FISCOSOFT, first edition, 2014.
- Co-author of the book " Tax Reform and VAT Neutrality” [“Reforma Tributária e a Neutralidade do IVA”], Max Limonad; first edition, 2023.
- Portuguese and English
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