Tax Recovery
AZM’s experienced lawyers are prepared to assist your company in proceedings at both the administrative and judicial level — whether to recover taxes and contributions or to challenge unwarranted assessments.
We work alongside our clients to identify opportunities to recover taxes and contributions paid in error, taking into account how Brazil’s higher courts have ruled on each matter.
What we do
- Identifying the opportunities;
- Quantifying the amounts available for recovery;
- Recommending the steps required to recover the taxes and/or contributions;
- Organising the documentation needed to support the claim;
- Legal opinions on the prospects of success in each case;
- Preparing expert reports (“laudo de constatação”) to support administrative and judicial defences.
The AZM method
- Properly weighing each opportunity against its inherent risks;
- Clear communication on expected benefits against the cost of obtaining them;
- Up-to-date knowledge of case law and of the tax authorities’ published positions;
- Accountability in every assessment and recommendation.
Other AZM practice areas

TAX ADVISORY
Day-to-day guidance and support for your business, enabling better decisions on tax matters — including in dealings with the tax authorities.

TAX DISPUTES
Representation in tax disputes, at both the administrative and the judicial level.

TAX GOVERNANCE & COMPLIANCE
Advisory work reviewing the compliance of your company’s tax procedures, together with the management and implementation of governance rules.