Henry Lummertz concentrates his practice on tax controversies and litigation, taxation, and customs. He has been handling complex tax litigation for over 15 years, having successfully tried a number of highly relevant tax cases before several courts, including the Brazilian Supreme Court (STF) and the Superior Court of Justice (STJ). Moreover, Henry has also gained considerable experience arguing before both State Courts and the Brazilian Supreme Court in cases concerning the control of the constitutionality of laws. He has also effectively represented clients in a wide array of significant matters before the administrative courts at the federal, state and local levels, namely the Board of Tax Appeals (Conselho Administrativo de Recursos Fiscais – CARF). Henry’s vast experience includes an extensive range of complex litigation matters involving, among others, lawsuits and administrative proceedings designed to prevent undue tax collections and recover taxes that have been unduly paid. He also specializes in lawsuits aimed at preventing that arbitrary restrictions imposed by tax authorities may come to hinder company performance or interfere with its progress. As to his expertise in consultancy, Henry has mainly devoted his practice to matters concerning Constitutional Tax Law, Tax Procedural Law, Customs and Social Security Law. He has extensive expertise in advising companies on matters regarding Excise Tax (IPI), VAT (ICMS), Service Tax (ISSQN), import and export duties and social contributions, as well as tax benefits, mainly those pertaining to the technology industry, tax-exempt organizations and the Manaus Free-Trade Zone. And it is based on his extensive experience in handling matters concerning tax controversy that he has also directly assisted numerous clients to better prepare for government reviews, while providing sound and realistic client-focused tax advice based on client-business operations and activities. Also significant is Henry’s specialist knowledge of customs control of imports and exports. In this field, he handles administrative proceedings and lawsuits regarding the tax classification of goods, where his background in Engineering provides him with a unique tool to face technical discussions. His major clients include leading Brazilian companies and multi-national corporations, most of which are in the petrochemical, infrastructure and technology industries, among others.
• LL.B. Bachelor of Laws (Universidade Federal do Estado do Rio Grande do Sul, 1995).
• Expert in Criminal Law, with an emphasis on tax crimes (Universidade Federal do Estado do Rio Grande do Sul, 1997).
• Master’s in Law (Universidade Federal do Estado do Rio Grande do Sul, 2006).
• PhD in Tax Law (Universidade Federal do Estado do Rio Grande do Sul, ongoing).
• Chambers & Partner Latin America (Brazil) – Tax Litigation – 2011, 2012, 2013 and Tax: South (2014-2021).
• Chambers Brazil – Regions: Tax (2021)
• The Legal 500 – Tax (2014-2021).
• The Legal 500 – Tax Advisory (2022)
• The Legal 500 – City – Brazil: Tax: Porto Alegre (2022).
• Leaders League Latin America – Tax: Adivisory (2019-2021); Tax: Litigation (2019-2021).
• Análise Advocacia 500 – Os mais admirados do Direito – Exportações & Importações (2011).
• Análise Advocacia 500 – Tributário (2016-2019).
• O Princípio do Contraditório In Carlos Alberto Álvaro de Oliveira (org.). Processo e Constituição. Rio de Janeiro: Forense, 2004.
• O ônus da prova no Processo Administrativo Tributário In Rafael Borin e Rafael Nichele (orgs.). Curso Avançado de Processo Administrativo Tributário. Porto Alegre, Livraria do Advogado, 2012
• A questão da responsabilidade penal da pessoa jurídica, publicado em Opinio Jure, Canoas, – , n. 8, jul./dez. 1997.
• A questão da responsabilidade penal da pessoa jurídica, publicado em Estudos Jurídicos, São Leopoldo, v. 31, n. 81, jan./abril 1998.
• A inconstitucionalidade e a ilegalidade da Instrução Normativa DRP nº 022/99, publicado em Revista de Estudos Tributários, – , n. 7, mai./jun. 1999.
• A aplicação do art. 3.ºda LC 118/2005 e a irretroatividade das leis, publicado em Revista Tributária e de Finanças Públicas, v. 80, maio/jun. 2008.
• A não incidência do ICMS no fornecimento de materiais fabricados pelo empreiteiro fora do local da obra, publicada em Revista Tributária e de Finanças Pública, v. 96, jan./fev. 2011.
• Fator Acidentário de Prevenção – FAP: Uma análise diante do Princípio da Proporcionalidade. publicado em Revista Tributária e de Finanças Públicas, v. 103, mar./abr. 2012.
• Do efeito suspensivo dos embargos à execução: a inaplicabilidade do art. 739-a do CPC às execuções fiscais. Revista Tributária e de Finanças Públicas, v. 108 (no prelo).
• Legal Committee of the American Chamber of Commerce for Brazil in Porto Alegre (AMCHAM/RS).
• Tax Committee of the American Chamber of Commerce for Brazil in São Paulo (AMCHAM/SP).
• Instituto de Estudos Tributários (IET).
- Best Lawyers 2020 – Brazil
- Chambers & Partners Latin America 2020