Taxation and customs in Brazil: Study looks at arbitration developments
Tatiana Scaranello, a lawyer working on tax and customs litigation who did a master’s at the FGV Sao Paulo Law School, points out the advantages of arbitration in tax and customs disputes
Tax and customs arbitration is an alternative to administrative and judicial litigation in Brazil. Tatiana Scaranello chose this subject for her thesis, titled “Alternative Dispute Resolution Methods in Tax and Customs Matters in Brazil,” while taking the Professional Master’s in Tax Law Program at the FGV Sao Paulo Law School.
Arbitration is a mechanism that allows disputes related to taxes and customs regulations to be resolved by an impartial third party, the arbitrator, instead of following the conventional judicial process. This method can bring about significant benefits, particularly in cases where complex and specialized issues require a more technical and efficient approach.
A bill is under way in Brazil’s Congress to define which tax and customs matters can be the subject of arbitration and establish a specific procedure. If this bill passes into law, it could ease the burden on the judiciary while providing a faster and more effective solution to conflicts between the tax authorities and taxpayers.
As a lawyer working on tax and customs litigation, Scaranello has a direct connection with this subject. In an interview with FGV, she said that in her research, she set out specifically to analyze whether tax and customs arbitration can be implemented in the Brazilian system.
See the full interview below.
The topic of your master’s thesis is “Alternative Dispute Resolution Methods in Tax and Customs Matters in Brazil.” Could you tell us more about your research?
There is currently a tax and customs arbitration bill under way in the Senate, Bill 2,486 of 2022. If it passes into law, it will bring about many benefits for taxpayers and also for the state in terms of tax revenue and tax justice. This bill is based on Portugal’s Legal Regime for Tax Arbitration, which has made great progress in the tax area in that country, although it cannot be compared to Brazil, mainly because of the difference in the number of tax cases that are dealt with in Portuguese and Brazilian litigation.
What are your research objectives?
The specific objectives of my research are to analyze whether tax and customs arbitration can be implemented in the Brazilian system, and what changes should be made to legislation so that this method of dispute resolution becomes effective in the current situation.
According to your research, what are the prospects for this bill?
As the Senate continues to discuss the bill, my research indicates that prospects in this area seem positive, especially with regard to the necessary legislative changes, including to be able to take into account the effects of the recently approved tax reform.
What motivated you to delve into this subject?
I was motivated by my experience in tax and customs litigation and the countless negative consequences of delays in resolving disputes, which end up deterring investment in Brazil, especially in the port area, in which I specialize and work as a lawyer.
Do you have a professional connection with the subject?
Yes, I am a lawyer working on tax and customs litigation.
Why did you decide to do a master’s at the FGV Sao Paulo Law School?
I always wanted to study at FGV. For financial reasons, I obtained my law degree at Sao Paulo State University, a respected university in the field of law, which I am immensely grateful to. However, FGV prepares students for the private sector job market, something that no other law school in Brazil focuses on. My aptitude has always been for private law, especially corporate and tax law, especially because I am the daughter of businesspeople and I have been exposed to the business world since I was a child.
After graduating in law from Sao Paulo State University, I went on to do three graduate courses: Maritime, Port and Customs Law at the Catholic University of Santos, Tax Law at the Brazilian Institute for Tax Studies (IBET) and Business Law at the FGV Rio de Janeiro Law School. Once I had developed a stable career as a lawyer and professor, and had some books published by Juspodvim Press, at the age of 31 I entered the professional master’s program at the FGV Sao Paulo Law School and fulfilled one of my life’s dreams. I am very grateful to the school and the experience I gained there will stay with me wherever I go.
What are the advantages of doing this program at the Sao Paulo Law School?
One of the main advantages is the interaction with extraordinary classmates and professors, to whom I am immensely grateful for sharing so many teachings with me. The FGV Sao Paulo Law School also offers many opportunities, such as courses taught by professors from other countries and courses at renowned universities in other countries, including the one I attended in January of this year at the National University of Singapore.
This article is part of our Transformative Ideas series. Also read:
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To find out more about the Professional Master’s in Tax Law Program at the FGV Sao Paulo Law School, click here.
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