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Our professionals

Partner

Lisa Worcman

Lisa Worcman
+55 11 3147-8484 lisa.worcman@mattosfilho.com.br São Paulo – Paulista

Experience

An experienced tax lawyer with expertise in tech law, Lisa’s practice focuses on advising the technology and entertainment sectors. In coordinating her services with other areas of the firm, she takes a multidisciplinary approach to serving clients in these markets.

 

Her tax practice specializes in consultation, transfer pricing, the applicability of international treaties, local and cross-border M & M&A transactions, and structuring foreign companies’ business in Brazil.

 

Lisa assists with regulatory matters for the entertainment industry, applying her broad knowledge of intellectual property, copyrights (including software), the rules of the Brazilian National Telecommunications Agency (ANATEL) and the Brazilian Agency of National Cinema (ANCINE), as well as debates surrounding video-on-demand (VOD) and streaming regulations, and the imposition of the National Film Industry Development Tax (Condecine).

 

Lisa also has international legal experience as an attorney for multinational conglomerates in the audiovisual media industry, including pay-TV and entertainment companies.

Education

MBA in Economic and Financial Administration, Fundação Getulio Vargas (FGV-SP)

Specialization in Tax, Pontifícia Universidade Católica de São Paulo (PUC-SP)

Extension Course in Entertainment Law, New York University (NYU)

Bachelor of Laws, Universidade Presbiteriana Mackenzie

Recognitions

Latin Lawyer 250 – Data, Technology and Privacy Law (2020-2021)

Telecoms & Media (2021)

The Legal 500 – TMT: Media – Next Generation Partners (2022)

Único. The Mattos Filho news portal

Authored publications

Mattos Filho in the media

With Lisa Worcman

Brazilian Supreme Court’s new ruling regarding the ISS on franchise agreements

During virtual court sessions held between May 22 and 28, 2020, the Brazilian Supreme Court (“STF”) decided that the levy of the Brazilian Tax on Services (“ISS”) on franchise agreements is constitutional. The case under analysis (Extraordinary Appeal No. 603,136) discussed the collection of ISS on a franchise agreement of a food supply franchise. 

In summary, the discussion on the levy of ISS focuses on the fact that Brazilian franchise laws, both the old (Law No. 8,955/1994) and the new (Law No. 13,966/2019), establish that the franchise system is one in which a franchisor authorizes a franchisee to use its trademark and other intellectual property rights, associated with the right to produce or provide products or services, as well as the right to use methods and systems for implementation and management of its business. In other words, the franchise agreement has a hybrid legal nature involving the “legal obligations ‘to give/deliver’ something and ‘to do’ something”. 

Historically, the STF had recognized “the provision of services” as the element for the levy of ISS referred to as a “legal obligation ‘to do’ something”, as verified in several rulings and in the STF’s Binding Precedent 31,  which rules that the levy of ISS on lease agreement transactions[1] is unconstitutional since it refers to a “legal obligation ‘to give/deliver’ something and not ‘to do’ something”.

However, with the present ruling, the STF changed its historical understanding and determined with the effect of general application that “The levy of ISS on franchise agreements (items 10.04 and 17.08 of the service list attached to Supplementary Law No. 116/2003) is constitutional.”

It should be noted that STF Justice Gilmar Mendes, in his winning vote, clarified that the Binding Precedent 31 shall not be applied in transactions of a hybrid legal nature.

Given the impact of this decision, the representatives of industry have informed that a Motion for Clarification will be filed requesting the modulation of the effects of the decision, in order for it to be applied prospectively only.

Our team will continue to follow the updates on the case and is at your disposal for any clarification. For more information on this subject, please contact our Intellectual Property and Tax practices.

[1] As recalled in the vote of Justice Celso de Mello and Justice Marco Aurelio, who diverged from the majority. 

Areas of expertise

Ancine opens public consultation on the provision of audiovisual content in online linear programming

On April 7, the Brazilian Film Agency (“Ancine“) published the opening of a Public Consultation to analyze the legal framework of the Audiovisual Content Offering Service in Online Linear Programming and the regulatory and competitive impacts arising from such service.

The purpose of the Public Consultation is to foster the debate on the matter and receive contributions to assess whether such activity should be framed as a Conditional Access Service (SeAC) or as a Value-Added Service (SVA).

From a regulatory point of view, the first alternative would be to equate this service to traditional pay television. However, if it is considered an SVA, the service would be similar to Video on Demand – VoD services.

Contributions to the Public Consultation must be made through ANCINE’s Public Consultation System by May 23, 2020.

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