PARTNERS

    Responsible Lawyer:

  • Lawyer registered with the Brazilian Bar Association, Santa Catarina Section (OAB/SC n.º 63.452);
  • Accountant registered with the Regional Accounting Council, Santa Catarina Section (CRC/SC n.º 23.672);
  • Bachelor of Accounting from the University of Vale do Itajaí — UNIVALI;
  • Bachelor of Law from the Complexo de Ensino Superior de Santa Catarina — CESUSC;
  • Specialist in Tax Law IBET;
  • Master of Law – Constitutional Law and Tax Process from the Pontifical Catholic University of São Paulo - PUC/SP;
  • Practicing in the tax and customs area.

    Articles:

  • The unconstitutionality of charging ICMS on TUST and TUSD;
  • The (in)constitutionality of the ICMS Rate Difference - DIFAL and the actions of the Courts;
  • The ITR, Carbon Credit and Tax Compensation (federal taxes);
  • The fiscal problems arising from the payment of profit sharing or results and the early production of evidence.
  • Recognition of Corporate Income Tax Revenue – IRPJ – prelo.

    Jaqueline Couto Daux Baltazar

  • Lawyer registered with the Brazilian Bar Association, Santa Catarina Section (OAB/SC n.º 66.603);
  • Bachelor of Hospitality from the Integrated Faculties of the Santa Catarina Teaching Association, ASSESC;
  • Bachelor of Law from the Complexo de Ensino Superior de Santa Catarina — CESUSC;
  • Specialist in Animal Law from the International University Center, UNINTER.