Tax Law

The vast experience in this area of law acquired over two decades by the team that makes up the TORRES E KUMMER Attorneys at Law aims to assist and advise companies in the resolution of the most diverse issues in taxation, whether they advisory, contentious or consulting, administrative or lawsuits. In the advisory level, we offer analysis consistent on tax issues, taking into accounts all the Legislation and guidance from administrative and judicial jurisprudence, preventing possible assessments by the tax authorities.

We operate in the advisory and litigation of the most diverse subjects envolving import and export of goods and services, preferential tariff treatment of international agreements, customs valuation, customs regimes special requirements, rules of origin, tax classification, trade facilitation and transfer pricing. In the area of tax consultancy, TORRES E KUMMER Attorneys at Law has the valuable services from the renowned TAXCON Consultant, offering the most diverse services, such as: tax, consisting in the analysis and identification of legal alternatives to optimize the tax burden; Revision the calculation and payment methods required by taxation (PIS, COFINS, ICMS, IPI, IRPJ and CSLL legislation); Social security review, consisting of the analysis of the tax bases levied on the payroll;

Permanent consultancy on direct and indirect taxes and for tax bookkeeping – ECF, Sped, Lalur and eSocial; Review and implementation of tax incentives; Studies of special tax policies;

Recovery of tax credits improperly collected. In the area of litigation, TORRES E KUMMER Attorneys at Law defends its clients against municipal assessments as well as in the state and federal levels. Lawyers specialized in administrative and judicial litigation conduct personally processes and keep customers constantly informed so that they actively participate of the best defense strategies in searching for better and most effective results, performing, among others: Defenses in tax assessments and tax notifications of tax debts; challenges administrative procedures, manifestations of non-compliance, preparation of requests for compensation, restitution and reimbursement and integral monitoring of Tax Administrative Proceedings; Preparation of queries interpretation of tax legislation; Obtaining negative debt certificates (CND) or positive certificates with negative effects (CPEN); Full monitoring and support in inspections and due diligence tax.

Administrative Law

TORRES E KUMMER Attorneys at Law has expertise in consultative and contentious legal cases Administrative and Public Law. Our team has extensive consulting experience regarding participation of companies in bidding procedures, administrative contracts and service concessions public.

In addition, we work with public service concessions and public-private partnerships (PPPs), concession rights to use and dispose of public areas, Administrative Improbity Law, Liability Law Tax among other related matters.

In public bidding and administrative contracts, the office's work includes, among others, in the consultation and hearing phase, examination of the public notice and draft of the administrative contract, assistance in the preparation of qualification documents and proposals, presentation of appeals and challenges administrative proceedings, judicial measures and representations to the Courts of Auditors. In addition to advising on procedures for waiver or unenforceability of bidding, negotiation of compensation contracts commercial, industrial or technological and defense against the application of contractual or administrative penalties.

Our team also provides advice on concession contracts for the right to use public areas, donation of public properties with charges and expropriation processes.

Agrarian Law

We provide solutions in legal advice, incorporate and/or M&A transactions involving agribusiness companies, as well as guidance to agribusiness companies wishing to negotiate their securities on Stock Exchanges.

We also provide legal advice in issues related to securities related to the agribusiness, in addition to Collection, judicial or extrajudicial, claims arising from contracts and credit bonds linked to agribusiness.

Focusing on the quality of service and the best solutions, TORRES E KUMMER Attorneys at Law consolidated itself in the legal market for the quality and dedication of its lawyers in the relationship with the clients. All recognition given to the office, over the years, by various institutions is a reflection of the good work carried out and delivered to our clients.

Environmental Law

TORRES E KUMMER Attorneys at Law works in the areas advisory and litigation (administrative procedures with the control and inspection institutions; Law Suit civil and criminal lawsuits; and civil and criminal investigations) and in carrying out environmental legal proceedings.
We work between public agencies and the private sector seeking always solutions for major environmental liabilities, with long history of agreements and Terms of Adjustment of Conduct (TAC) signed between the parties.
Furthermore, we work with the legal treatment of emissions atmospheres generated by fixed and mobile sources always in search of the best solution for our client.

Another important scope is the legal steps environmental issues, which represent a fundamental part in the acquisition of equity interests; business associations; mineral, oil and gas exploration activities; financing projects etc.

Our office has a competent team, dedicated to the environmental area, focusing on the best practices and satisfactory solutions for our clients.

Civil Right

Civil Law basically deals with the set of rules that guide legal relationships between people, whether legal person or legal entity. Given its breadth, the importance of Civil Law transcends its areas and ramifications, making it essential as a primary source in all branches of law.

TORRES E KUMMER Attorneys at Law works in all areas of Civil Law, both for individuals and in especially for legal entities, national or foreign. That said, our job is to develop in the most efficient way the questions related to the interpretation of norms and contracts, the deadline for the exercise of rights and the loss of rights (Statutes of limitations), the personality and civil capacity, associations and foundations, to the validity of legal transactions and fulfillment of obligations.

In addition, we work with all kinds of contracts (civil, commercial, financial), constitution of guarantees and securities credit, civil, professional, supplier and manufacturer, business activity and law and fact, the possession, ownership or condominium of goods and rights of any nature, kinship relations, marriage, union stable, guardianship and trusteeship, probate, trust and will.

Consumer Law

TORRES E KUMMER Attorneys at Law works with a team of professionals dedicated to the practice of Business Relations Consumption. We act strongly in cases of high complexity and relevance, representing the most diverse segments of industry, commerce and service. We act in a way preventive, consultative and litigious in conflicts between suppliers, consumers and inspection and defense institutions consumer, involving product liability.

The office's scope of work in this practice involves:

Drafting, reviewing and analyzing consumer contracts, advisory role in matters of responsibility, practices commercial and contractual protection, through the elaboration of legal opinions, performance in administrative procedures and relevant experience in the execution of Terms of Conduct Adjustment (TAC)
before consumer protection institutions in all levels of Federation.

In addition, we advise on the implementation of recalls in all their aspects, particularly in the analysis of its appropriateness, summons and the resulting administrative/judicial procedures; acting in consumer, individual and collective actions, notably public civil actions and class actions proposed by the Public Ministry, by consumer associations and other legitimate parties.

Real State Law

We have an experienced team specialized in cases involving the real estate market. Our team is fully capable of working in the following segments:

- Real estate business: purchase and sale of real estate, developments, subdivisions, real estate guarantees, real estate audits and assistance in real estate transactions, in addition to urban planning issues.

- Rural properties: real estate business involving rural properties, leases, rural partnerships and foreign investments.

- Malls: purchase and sale of shopping centers, structuring of investments in the construction or development of new ventures, negotiation of lease agreements in shopping centers.

- Construction contracts: elaboration and negotiation of the most varied types of construction contracts, having as object residential, commercial projects, plants, factories or infrastructure projects.

Hospitality and tourism: advice on investments in the hotel and tourism area, such as hotels, resorts, theme parks or real estate for the development of tourist activity in coastal or marine areas.

We have a dedicated multidisciplinary team specialized in the real estate, capital markets, banking and corporate areas. Our work and effort has been reflecting, over the years, in the best results delivered and recognized by our
customers.

Traffic Law and Procedures

What is necessary for compliance with the Brazilian Traffic Regulation System, which currently contains the Brazilian Traffic Regulation System, which currently contains the Brazilian Traffic Code. Brazilian Traffic (Law nº. 9,503/97) and regulated by several infra-legal Norms, such as: Resolutions and rules of CONTRAN and DENATRAN Ordinances.

Such a system is still guided by a Brazilian Traffic Inspection Manual - MBFT, as well as, and obviously, bows to the Constitutional Precepts.

As a result, it is common to apply penalties and open Traffic Administrative Proceedings without complying with constitutional, legal and infra-legal precepts, facts that culminate in the nullity of all – or part – of the procedure.

In this line, and being notorious the abusiveness with which the Traffic Authorities, with the collecting fury they have, apply the penalties of fine, suspension and cancellation of the right to drive, TORRES E KUMMER Attorneys at Law specializes in the subject, carrying out the defense of the citizen in the administrative and judicial scope, in order to cancel and/or remove the penalties of fine, suspension and cancellation applied, where
it has been successful in the demands it meets.

In this way, the sooner the injured citizen seeks the help of the Law Firm, the greater the chance of success of the Administrator both in the administrative and judicial fields.

Social Security Law

Our team comes prepared and with high knowledge in Social Security issues. We offer our clients extensive and qualified legal advice on the subject. We have the experience to provide efficient and accurate advice in the following activities:

• Legal due diligence in the area of public and private pensions;

• Representation at all stages of administrative and judicial proceedings involving private pension plans and their managers, which avoids the common wear and tear of the customer in waiting in queues/lines for assistance with the INSS, without expectation of service;

• Legal advice on the formatting of regulations for benefit plans, consent agreements and Internal Regulations in private pension plans;

• Consultancy and guidance in the transfer of management, withdrawal of sponsorship, modification or termination of private pension plans;

• Representation in administrative and judicial proceedings, linked to the demand for social contributions from the employer, for the cost of social security;

• Legal consultancy in the area of social security;

• Representation in court in labor claims involving related issues; public and private pension.

Support Advocacy

The Support Law Firm (ADA) is a service provision, formalized by an express partnership or service provision contract, where a Law Firm assists another Firm or individual Lawyer in their essential activities, as provided for in Law
8.906/94 and other legal provisions in force.

Our office provides services in the area of Support Advocacy for law firms and legal departments of companies. We work with vast experience and knowledge, always seeking to serve our clients in order to meet expectations and go beyond. Our client success is also ours.

International Trade

Our International Trade team provides consultancy services on the following topics: import and export (customs regimes), preferential treatment under international agreements, tax classification, rules of origin, trade in services, analysis of the compatibility of foreign trade conditions of other countries with the WTO (OMC) regulations, among others.

In addition, we work with consultancy in the areas of advice in international treaty negotiations (bilateral, regional or multilateral), representation in
administrative or judicial proceedings and advice/ representation in
commercial disputes before Brazilian and foreign authorities or international organizations, such as the WTO (OMC) and MERCOSUR.

We work in different branches of law in international trade, always seeking to provide the legal and strategic support necessary for what is necessary for our client.

Family Law and Wills, Trusts and Probate

Commonly, the main issues dealt with in the family and estate planning /succession area cause great emotional and psychological exhaustion to the parties involved.

In addition to seeking the correct application of the law and defending the interests of his client, the lawyer needs an inherent vocation and empathy for these cases. Many conflicts arise from the lack of knowledge in Family Law and, mainly, inheritance (will, trusts and probate) others end up occurring due to misdirection and wrong decisions of the parties.

To prevent and assist our clients in resolving conflicts of this nature, we have a prepared team, mainly in the area of mediation (friendly composition of the most sensitive issues in this area).

Our consultancy, as well as litigation, covers: marriage (property regime and prenuptial agreement), divorce, donation, custody and visitation of minors, in addition to interdiction, family and estate planning, inventory and listing, sharing of assets, wills, among others that concern the family and its relationships.

Intellectual Property

TORRES E KUMMER Attorneys at Law provides legal assistance in the area of Intellectual Property for trademarks, patents, industrial designs, scientific,
literary, artistic works, and computer programs, among others.

Our team has extensive experience in civil and criminal lawsuits. Among them are those related to competition caused by the practice of piracy via the Internet, in addition to proposals with the aim of declaring invalidity of patents, industrial designs and trademarks improperly granted by the National Institute of Industrial Property (INPI).

We also work in comparative advertising disputes, both in ethical representations instituted by CONAR – Advertising Self-Regulation Council, and in infraction notices drawn up by the National Health Surveillance Agency (ANVISA) for medication advertising material.

Business Recovery and bankruptcies

TORRES E KUMMER Attorneys at Law has extensive experience in representing the multiple interests involved in corporate reorganization processes, compositions and bankruptcies, as well as credit recovery, advising secured or unsecured creditors, financiers, lessors, lessors and lessees, debtors, investment and investors interested in companies in financial difficulties or in insolvency proceedings.

The firm has participated in the most relevant cases in the area, especially in the reorganization of companies in the energy, telecommunications and food sectors. The team members have experience in dozens of preventive composition and bankruptcy proceedings, in addition to financial restructuring processes, corporate reorganization, structuring of financing for companies (domestic and foreign) and legal due diligence.

The office brings together professionals trained in the most diverse areas of business and litigation law, which makes it possible to form multidisciplinary work teams, adapted to the reality of each client. The range of services offered by the Business Recovery and Bankruptcy group includes:

• Planning alternatives for the acquisition and sale of companies in financial difficulties;

• Recovery of credits in the face of companies undergoing recovery or bankruptcy, executions against the main debtor and co-obligors, and other legal measures aimed at preserving the credit;

• Constitution of creditor societies and representation before creditor committees and assemblies;

• Guidance in the renewal/renegotiation of bank loans and in the structuring of alternative forms of financing backed by certain assets of companies in crisis;

• Participation in debt restructuring processes;

• Development of business recovery plans and strategy;

• Corporate reorganization of companies in financial crisis.