Maria Rita Ferragut

JD degree from PUC-SP (1993). Practicing attorney in the Tax Law. Master and doctoral degree in Tax Law by the same University. PhD and Lecture in Tax Law from the Law School of the University of São Paulo. Author of ‘Presumptions in Tax Law’ and ‘Tax Liability and the Civil Code of 2002’, both now in their second edition, as well co-authored books and several articles for magazines. Professor of Tax Law at PUC-SP, FIA/USP and IBET, and in various specialization courses. Lecturer in the Brazilian Congress of Tax Law, as well as in various governmental agencies, including the Brazilian Internal Revenue Service, the Administrative Tax Court of Appeals and the Tax Court of Sao Paulo State. Finance director at Instituto Geraldo Ataliba – IGA/IDEPE 2012/16.

Specialty: Tax

Education: Law at PUC-SP – 1993

Complementary degrees:

  • Phd and Lecture in Tax Law the University of São Paulo, 2011
  • Doctoral degree in Tax Law from PUC-SP, 2005
  • Masters in Tax Law from PUC-SP, 2000
  • Specialization in Tax Law from Centro de Extenção Universitária, 1995

 

Professional Experience:

  • FerragutMendonça Lawyers – since 2010 as a partner in the Tax area
  • Miguel Neto Advogados Associados – from 1996 to 2010, as a partner in the Tax area
  • Advocacia Aires Barreto São Paulo – from 1990 to 1996, as a practicing attorney in Tax Law, Administrative and Contracts.

 

Academic Background:

  • Assistant professor of Prof. Paulo de Barros Carvalho, in Masters and Doctoral degree in Tax Law at the Pontifícia Universidade Católica de São Paulo.
  • Tax Law Professor in lato sensu specialization course at Pontifícia Universidade Católica de São Paulo / COGEAE.
  • Tax Law Professor in lato sensu specialization courses promoted by IBET.
  • Professor in the MBA program at FIA / FEA-USP – Managerial Training in the Continuing Education Program in Management for Executives.
  • Speaker at various seminars and conferences in the country, including in-house training at the Brazilian Internal Revenue Service, Social Security Bureau and Revenue Service of the State of São Paulo.
  • Member of several Masters and Doctorate boards at PUC-SP and USP.


Literary History:

Author of books:

  • ‘Presumptions in Tax Law’. 2. ed. São Paulo: Quartier Latin, 2005.
  • ‘Tax liability and the Civil Code of 2002’. 2. ed. São Paulo: Noeses, 2009.

Co-authored books published:

  • Municipal tax management and municipal taxes. São Paulo: Quartier Latin, 2011.
  • Contemporary tax law – Estudos em homenagem a Geraldo Ataliba. São Paulo: Malheiros Editores, 2011.
  • Tax law course. São Paulo: Quartier Latin, 2011.
  • Taxing and development – Homenagem ao Professor Aires Barreto. São Paulo: Quartier Latin, 2011.
  • XXV Jornadas Latinoamericanas y XXXIV Jornadas Colombianas de Derecho Tributario. Colombia: AbeledoPerrot, 2010.
  • ‘Proof in the Tax Proceedings’. São Paulo: Dialética, 2010.
  • ‘Tax Law, Corporate Law and Reform of the Joint-Stock Company Regulations – Innovations of Law 11.638.’ São Paulo: Quartier Latin, 2008.
  • ‘Tax Law – Tribute to Paulo de Barros Carvalho’. São Paulo: Quartier Latin, 2008.
  • ‘Comments to the Tax Code’. 2. ed. São Paulo: Editora MP, 2008.
  • ‘Tax Liability ‘. São Paulo: Dialética, 2007.
  • ‘Tax Offsetting’. São Paulo: Editora MP, 2007.
  • ‘Cooperative Tax Law’. São Paulo: Editora MP, 2007.
  • ‘Tax Lawsuit’. São Paulo: Editora MP, 2007.
  • ‘Interpretation and Rule of Law’. São Paulo: Noeses, 2006.
  • ‘Administrative Tax Procedure’. São Paulo: Editora MP, 2005.
  • ‘Public Law Issues – Constitutional, Administrative and Tax Aspects.’ Curitiba: Juruá, 2005.
  • ‘Legal Certainty in Taxation and the Rule of Law’. São Paulo: Noeses, 2005.
  • ‘Specialization Course in Tax Law’. São Paulo: Forense, 2004.
  • ‘Administrative Tax Proceedings’. 6. vol. São Paulo: Dialética, 2002.
    administrativo fiscal. 6. vol. São Paulo: Dialética, 2002.

 

Articles:

  • Tax liability. Revista Acadêmica da EMAG.São Paulo: Escola de Magistrados da Justiça Federal da 3ª Região, n. 3, p. 167-183, 2011.
  • ‘Ordinance No. 180/2010 PGFN and the manager’s liability: a breakthrough’. Revista Dialética de Direito Tributário. São Paulo: Dialética, n. 178, p. 102-106, jul. 2010.
  • ‘Tax liability of the State’. Revista Dialética de Direito Tributário. São Paulo: Dialética, n. 177, p. 103-120, jun. 2010.
  • ‘Tax Replacement – Anticipation, Added Value and Offsetting’. Revista de Direito Tributário, XXII Congresso Brasileiro de Direito Tributário. São Paulo: Malheiros Editores, No 107-108, 2009, p. 119-130.
  • ‘Tax liability of partners and managers in business succession – tort setting’. Revista de Direito Tributário, XXI Congresso Brasileiro de Direito Tributário. São Paulo: Malheiros Editores, No 101, 2008, p. 173-179.
    • ‘Tax liability and the Civil Code of 2002’. In: FISCHER, Octavio Campos (Coord.). Caderno da Escola de Direito e relações Internacionais. São Paulo: Faculdades Integradas do Brasil – Unibrasil n. 9, 2008.
  • ‘Administrative Proceedings’. Revista de Direito Tributário, XX Congresso Brasileiro de Direito Tributário. São Paulo: Malheiros Editores, No 98, 2007, p. 141-154.
  • ‘Tax on services of any kind – 2nd Workshop’. XIX Congresso Brasileiro de Direito Tributário. São Paulo: Malheiros Editores, No 94, 2005, p. 190-208.
  • ‘The importance of evidence in the administrative tax proceedings’. In: Peixoto, Marcelo Magalhães (Coord.). Revista de Direito Tributário da APET – Associação Paulista de Estudos Tributários. São Paulo: Editora MP, Ano I, n. 1, 2004, p. 281-294.
  • ‘Early Distribution of Dividends: Unconstitutionality and Illegality of the New Social Contribution to Social Security’. Revista Dialética de Direito Tributário. São Paulo: Dialética, n. 99, p. 85-91, dez. 2003.
  • ‘Tax evasion: the sole paragraph of Article 116 of the Tax Code and the limits of its application’. Revista Dialética de Direito Tributário. São Paulo: Dialética, n. 67, p. 117-124, abr. 2001.
  • ‘Current aspects of federal law. Table discussions ‘C’. Revista de Direito Tributário, XVI Congresso Brasileiro de Direito Tributário. São Paulo: Malheiros Editores, n. 87, 2000, p. 73-77.
  • ‘Presumed taxable event’. In: FILHO, Ives Gandra da Silva Martins (Coord.). Caderno de Direito Público Tributário e Finanças Públicas. São Paulo: Revista dos Tribunais, n. 16, 1996.

 

Languages: Portuguese and English
E-mail: rita@fmac.adv.br

Download the Vcard: