Tax in Brazil

Rolim Goulart Cardoso Advogados

Working closely with the firm’s corporate, compliance and consumer law departments, the ‘competent’ tax practice at Rolim Goulart Cardoso Advogados acts for local and international companies operating in a variety of sectors, including energy, mining, food and beverage, insurance and telecoms. With notable strength in both the contentious and non-contentious spheres, the group is skilled in judicial and administrative proceedings at the state and federal levels, and is also active in tax due diligence and planning for M&A transactions and reorganisations. A trio of partners co-leads: founding partner Joao Dácio Rolim; Alessandro Mendes Cardoso, who specialises in domestic and foreign tax and social security matters; and Luciana Goulart, who focuses on administrative disputes. Frederico de Almeida Fonseca is an additional contact for advisory matters.

Responsables de la pratique:

João Dácio Rolim; Alessandro Mendes Cardoso; Luciana Goulart


Les références

‘The firm is competent and made up of excellent professionals, with the quality of service provision above the market average.’

‘We are served by Luciana Goulart and her team. Professionals stand out for their excellent technical quality.’

Principaux clients

FCA Fiat Chrysler Automóveis Brasil


Gerdau Açominas


Helibrás – Airbus Helicopters


Ciber (Wirtgen Group)


Zurich Seguros


Coteminas


Norte Energia


ArcelorMittal Brasil


Companhia Energética de Minas Gerais (Cemig)


Sada Transportes e Armazenagens


BASF


Siemens


Aliança Geração de Energia (Vale and Cemig JV)


Raízen Combustíveis


Telefônica


Hidrovias do Brasil (HBSA)


Intercement


Sonda Brasil


Principaux dossiers


  • Assists FCA Fiat Chrysler Automóveis Brasil in tax advisory work and litigation.
  • Represented Cifra – Crédito Financiamento e Investimento in an administrative dispute involving the Administrative Tax Appeals Council (CARF).
  • Assisted Companhia de Tecidos Norte de Minas in a claim relating to PIS and COFINS collected.

Sacha Calmon e Misabel Derzi Consultores e Advogados

Boutique firm Sacha Calmon e Misabel Derzi Consultores e Advogados fields a sizeable group of tax specialists who are trusted by clients from the mining, real estate, food and beverage, telecoms and banking sectors (among others) for both contentious and non-contentious tax mandates. Its ‘broad and in-depth knowledge’ encompasses tax planning, indirect taxation issues, and administrative and judicial tax litigation, including before the superior courts in Brasília. The team is strengthened by its strategic links with the firm’s São Paulo, Rio de Janeiro and Brasília offices. The department is jointly led by litigation and disputes heavyweight Valter De Souza Lobato, considered by one client a ‘reference’ in tax law; and André Mendes Moreira, who has extensive litigation and tax consultancy experience, with a keen focus on the telecoms, energy and mining sectors. Other key contacts include Sacha Calmon Navarro Coelho, the ‘highly distinguishedMisabel Abreu Machado Derzi, and managing partners Fernando Moura and Tiago Conde.

Responsables de la pratique:

André Mendes Moreira; Valter Lobato


Les références

‘Fernando Moura is a professional of the highest quality and excellence.’

‘The team is proactive and extremely skilled in tax matters. It has an excellent structure and is available to serve clients at all times, bringing creative legal solutions to the table.’

‘The firm is a reference in tax law in Brazil, both in the litigation and advisory spheres. It is recognised by its competitors and by the authorities. It stands out for combining academic knowledge with client focus, seeking solutions to problems.’

Principaux clients

Banco de Desenvolvimento de Minas Gerais – BDMG


JSS Empreendimentos e Administração


Construtora Novolar


Principaux dossiers


  • Assisting JSS Empreendimento e Administração in a writ of mandamus against the Tax Authority of the municipality of Betim, state of Minas Gerais.
  • Assisted Construtora Novolar in an appeal of an enforcement action against the Brazilian Federal Tax Authority.
  • Represented Banco de Desenvolvimento de Minas Gerais (BDMG) in a dispute with the Federal Tax Authority involving COFINS.

Azevedo Sette Advogados

Azevedo Sette Advogados is routinely instructed by domestic and international companies in the mining, oil and gas, steel, agribusiness, automative and real estate segments seeking assistance in a variety of contentious and non-contentious tax matters. Litigation and administrative disputes constitute a key strength for the group, whose non-contentious offering covers tax planning, periodic tax reviews and due diligence relating to foreign investment projects in Brazil. The department is jointly led by seasoned tax and corporate practitioner Leandra Guimarães and Clarissa Cerqueira Viana Pereira, who handles tax planning and litigation matters. Partner Bruno Felippe Almeida is another name to note for strategic tax matters.

Responsables de la pratique:

Leandra Guimarães; Clarissa Cerqueira Viana Pereira


Les références

‘The team that advises us, coordinated by Clarissa, is extremely intelligent and has extensive knowledge in the area of tax and civil procedure. The group has extensive experience in ICMS and this makes them unique in Minas Gerais.’

Principaux clients

Alicorp


Vetorial


Mapfre


Bamaq


Aec Contact Center


Nexa Resources (Votorantim)


Oncoclínicas Group


Btg Pactual Global Timberland Resources


Ipiranga Produtos De Petroleo


Mistras Group


Amg Group


S-Riko


Principaux dossiers


  • Assisted Bamaq Group in tax advisory work and litigation.
  • Assisted AeC in the identification of tax opportunities and preparation of tax opinions.
  • Advised BTG Pactual Global Timberland Resources on tax matters relating to ICMS.

Madrona Fialho Advogados

Working closely with the firm’s corporate law specialists, the lawyers of Madrona Fialho Advogados‘ tax group are particularly well versed in tax planning and corporate restructurings. The team’s contentious capabilities are also noteworthy; companies from the mining, energy, food and beverage, healthcare and construction sectors regularly turn to the firm for representation in judicial and administrative disputes involving tax liabilities, benefits and exemptions. Tax litigation specialist Patrícia Lima and recently promoted partner Pedro Magalhães, who handles tax planning and transactional matters, jointly oversee the Belo Horizonte-based group. Senior associate Leandro Vieira is a key contact for tax litigation.

Responsables de la pratique:

Patricia Lima; Pedro Magalhães


Les références

‘The team stands out for the well-founded and didactic way in which it presents its opinions and communications on complex topics. The work conveys security.’

‘Pedro de Castro Magalhães stands out for his excellent technical knowledge and clarity in his communication.’

‘The most senior partners are available to talk and do not relegate the work to the associates. The work is carried out as a team, with maximum client satisfaction.’

Principaux clients

Arcelormittal


VLI Group


Aperam Group


Confederacão Nacional da Industria – CNI


BNDES – Banco Nacional de Desenvolvimento Economico e Social


Rio Branco Alimentos (Pif Paf)


IGB Eletronica (Gradiente)


Magnesita Mineração


Meliuz


Tropical Industria de Alimentos


Fricasa Alimentos


Solairedirect Holding Brasil


Komatsu Brasil International


Lhoist Group


Gasmig – Companhia de Gás de Minas Gerais


Duratex


Aliança Geração de Energia


Cmoc Brasil Mineração, Industria e Participações


Banco Mercantil do Brasil


Embaré Industrias Alimenticias


Grupo Arcor / Bagley do Brasil Alimentos


Vilma Alimentos


Jaguar Mining


BRK Ambiental


BTG Pactual Gestora de Recursos


Engelmig Energia


Csem Brasil


Csul Desenvolvimento Urbano


Grupo Peterfrut Comercial


Gaia Silva Gaede Advogados

The Belo Horizonte-based tax team at Gaia Silva Gaede Advogados is known for both its tax consulting and litigation capabilities. On the advisory side, the group supports clients in tax planning, the creation of fiscal committees, tax compliance, due diligence and training. Working in close collaboration with the firm’s office in Brasília, the team also showcases strong credentials in tax litigation, most notably proceedings involving federal taxes PIS (Program of Social Integration) and COFINS (Contribution for the Financing of Social Security). Practice head Márcio da Rocha Medina handles the gamut of tax matters, advising companies from the mining, retail, telecoms and construction sectors. Focused on administrative and judicial tax litigation, Vitor Dantas Dias represents clients at the municipal, state and federal levels.

Responsables de la pratique:

Márcio da Rocha Medina


Les références

‘Márcio Medina and his team demonstrated enormous empathy and commitment to solving problems, in addition to excellent accounting knowledge.’

‘Professional and reachable team; availability to serve the client immediately; close relationship with the client.’

‘Márcio da Rocha Medina and Vitor Dantas are cordial, ethical, diligent, attentive to demands, have great knowledge and are very interested in solving the client’s problem.’

Principaux clients

Sankyu


Valmet Fabrics Tecidos Tecnicos


Organizações Francap


Mineração Aurizona


Suntech Telecom


Pilar De Goiás Desenvolvimento Mineral


Sankyu


Posto Longana


Prumo Engenharia Eireli


Seculus Da Amazonia Industria E Comercio


Principaux dossiers


  • Assisted Valmet Fabrics Tecidos Tecnicos in tax consultancy work concerning accumulated ICMS/MG credit.
  • Assisted Organizações Francap in tax planning and the preparation of a technical letter regarding PIS/COFINS credit.

Rodolfo Gropen Advocacia

Tax boutique Rodolfo Gropen Advocacia routinely handles matters related to consumption tax, social security contributions, pensions, and income tax on behalf of corporations in the construction, mining, steel, logistics and automotive sectors. Litigation is a core area of focus for the group, which also possesses strong credentials in non-contentious tax matters, including tax planning, risk management and compliance. With a wealth of experience in both litigation and tax advisory mandates, João Manoel Rolla steers the practice, which is noted for being 'extremely dedicated, attentive and up-to-date on the law, jurisprudence, and the political environment'. Juliana Melo Ribeiro specialises in indirect taxation and social security matters, with a particular focus on the mining segment. Other significant figures include Rodolfo Gropen, a key contact for tax litigation, and Guilherme Rodrigues Macedo, a name to note for indirect tax matters.

Responsables de la pratique:

João Manoel Rolla


Les références

‘The team works to a very high technical standard; it is fundamentally business-friendly, offering effective solutions for risk mitigation.’

‘Client service and availability; speed in communicating new ideas and punctuality.’

‘Availability and close attention from the partners; dedication to quick and effective solutions, technical quality.’

Principaux clients

Flamma Automotiva


J&F Mineração


Celulose Nipo Brasileira – CENIBRA


Companhia de Locação das Américas


Ingleza Indústria de Produtos de Limpeza e Cosméticos


Construtora Aterpa


FCA Fiat Chrysler


Fidens Engenharia


Ligas de Alumínio


Novelis do Brasil


Nestlé do Brasil


Vale


Patrus Transportes Urgentes


Anglo American Minério de Ferro Brasil


Usinas Siderúrgicas de Minas Gerais – Usiminas


Salus Infraestrututa Portuária


Itambé Alimentos


CNH Industrial


Hypofarma


Mineração Rio do Norte


Principaux dossiers


  • Assisted Direcional Engenharia in a tax assessment relating to Municipal Service Tax (ISS).
  • Advised Mineração Rio do Norte on the tax framework to be adopted for its community hospital initiative.
  • Assisted Belgo Bekaert Arames in the filing of a lawsuit to compel the federal government to analyse its credit request.

Bernardes & Advogados Associados

Exhibiting ‘dedication, commitment to quality, attention and focus on results’Bernardes & Advogados Associados handles both tax planning and a range of contentious issues, namely administrative and judicial disputes related to PIS, COFINS and ICMS contributions. The group is routinely instructed by companies in the logistics, technology, construction, automotive and retail segments, and is also retained by high-net-worth individuals seeking assistance in tax planning and inheritance matters. The ‘competentFlávio Couto Bernardes and André Tostes Carvalho, who excels in tax planning and transactions, jointly head up the practice.

Responsables de la pratique:

Flávio Couto Bernardes; André Tostes Carvalho


Les références

‘Very professional work and excellent service. The multidisciplinary team is always ready to meet our demands, respecting deadlines and always willing to give us the necessary support, with detailed, well-founded explanations and in an accessible way for our understanding.’

‘From the beginning, their dedication, commitment to quality, attention and focus on results were unquestionable.’

‘Bernardes & Advogados Associados is a high quality boutique. All the work and opinions carried out bring a lot of depth and differentiated knowledge.’

Principaux clients

Expresso Nepomuceno


Infoline Comunicações


Utilidad Comércio and Prime Comercial


E.P.O. Empreendimentos


Carglass Automotiva


Cervam – Cervejaria da Amazônia


JAM Soluções


ECM Projetos Industriais


Principaux dossiers


  • Advised Carglass Automotiva on the assessment of federal taxes, mainly PIS and COFINS.
  • Assisted JAM Soluções Prediais in an administrative appeal regarding corporate income tax (IRPJ) and CSLL tax credit.
  • Assisted ECM Projetos Industriais in the filing of a claim regarding third-party social contributions (Sistema S e Incra).

Botelho, Spagnol, Carvalho, Ibraim Advogados

Botelho, Spagnol, Carvalho, Ibraim Advogados is home to a ‘a judicious tax team that constantly monitors risks and opportunities‘ for clients from the automotive, steel, machinery, equipment and maintenance services sectors. Covering direct and indirect taxes, social security, and customs matters, the group is well versed in non-contentious issues and stands out for its strong track record in judicial and administrative proceedings at the state and federal levels. Werther Botelho Spagnol, Marco Túlio Ibraim, noted for his ‘solid academic training and market experience‘, the ‘extremely available, committed and attentiveDaniela Procópio and Otto Carvalho jointly lead the tax department.

Responsables de la pratique:

Werther Botelho Spagnol; Daniela Procópio; Marco Túlio Ibraim; Otto Carvalho


Les références

‘Frequent update of process statuses. Availability to clarify doubts. Attentive and detailed team.’

‘Marco Túlio Ibraim is always available for assistance.’

‘Services are provided with excellence. The professionals are very available and have build partnership relationships with the client’s legal department. A judicious tax team that constantly monitors risks and opportunities.’

Principaux clients

Anfavea- Associação Nacional dosFabricantes de Veículos Automotores


Basf


Peugeot-Citroen do Brasil Automóveis


Fundação São Francisco Xavier


Crown Embalagens Metálicas da Amazônia


FCA Fiat Chrysler Automóveis do Brasil


Iveco (On Highway)


Usinas Siderúrgicas de Minas Gerais


Mineração Usiminas


Usiminas Mecânica


CNH Industrial Latin America


Marelli Cofap do Brasil


Marelli Sistemas Automotivos


Aço Verde do Brasil


Banco Mercantil do Brasil


Empresa de Mecanização Rural  (Ferroeste Group)


Waycarbon Soluções Ambientais e Projetos de Carbono


Drograria Araujo


Comau do Brasil Automação e Serviços Industriais


Toro Investimentos


Arthur Lundgren Tecidos – Casas Pernambucanas


Santa Cruz Distribuidora


Principaux dossiers


  • Obtained a favourable ruling that allowed FCA Fiat Chrysler to stop paying the Withholding Income Tax required by the Brazilian IRS when remitting amounts to its Italian suppliers as payment for technical services rendered without technology transfer.
  • Represented FCA Fiat Chrysler in a motion for enforcement against the tax enforcement action filed by the State of Minas Gerais to collect the tax credit arising from a tax assessment.
  • Represented Marelli Sistemas Automotivos in an action before the CARF, and obtained an unprecedented decision in the Superior Court.

Freitas Ferraz Advogados

The ‘highly attentive and thorough’ team at Freitas Ferraz Advogados works in close collaboration with the firm’s corporate department, advising on the tax structuring of major corporate transactions. Noted for its performance in complex cross-border deals, the group is well positioned to handle administrative and judicial litigation, and assists companies from the technology, banking, telecoms, energy, education, food and logistics sectors in tax planning matters. Tax advisory specialist Thiago Braichi leads the tax practice in Belo Horizonte. Júlia Barreto and Sávio Hubaide are the key names to note at associate level. Pedro Simão, who draws on over 15 years' experience in tax litigation and advisory matters, is the name to note in the São Paulo office.

Responsables de la pratique:

Thiago Braichi; Pedro Simão


Les références

‘They are highly attentive and thorough professionals.’

‘The firm always impresses with the availability of its partners, and its ability to deliver on operations of high technical complexity.’

‘Thiago Braichi is recommended for his experience and speed in suggesting legal solutions applicable to our companies’ problems.’

Principaux clients

Avenue Code


Tecban – Tecnologia Bancária


Grupo Arcor


Grupo Anima


Sumicity, Alloha, Mob Telecom (Grupo EB Fibra)


Zetra


Canadian Solar


Biomm


CEI – Energética Integrada


iFood


Principaux dossiers


  • Advised Avenue Code and its founders on the tax structuring of the sale of shares to Compass.Uol Holding.
  • Advised Tecban (Banco 24 horas) on the tax modelling necessary to develop a new product that required the importation of goods.
  • Advising Ânima Holding on amnesty and federal tax debts totalling R$100m.

Vilas Boas, Lopes e Frattari Advogados

Companies from the energy, financial services, mining and steel industries routinely turn to Vilas Boas, Lopes e Frattari Advogados for advice on tax planning, tax benefits and judicial and administrative disputes. Practice head Rafhael Frattari leads on matters across the board, and has a strong track record in both tax litigation and transactions. Henrique Coimbra, who is active in tax planning, corporate restructuring and tax recovery mandates, and Vinícius Vasconcelos, whose expertise covers both contentious and non-contentious tax issues, are other key individuals.

Responsables de la pratique:

Rafhael Frattari


Les références

‘I highlight the fast service, the technical skill and the sense of urgency.’

‘Vilas Boas, Lopes e Frattari Advogados stands out for providing excellent service on tax consultancy and tax litigation.’

‘The lawyers provide support and information whenever requested – I highlight the attention of Rafhael Frattari and Henrique Coimbra.’

Principaux clients

Arcelormittal Brasil


Aperam Inox América do Sul


Equinox Gold Fazenda Mine (Fazenda Brasileiro Desenvolvimento Mineral)


Grupo SADA


Hydro Extrusion Brasil


CMU Energia


Colégio Registral Imobiliário do Estado de Minas Gerais


Belgo Bekaert Arames


Companhia Energética de Minas Gerais – CEMIG


Fundação Renova


Ayres Ribeiro Advogados

Singled out for its experience in tax litigation, Ayres Ribeiro Advogados is regularly sought out by clients from the food and beverage, paper and pulp, telecoms and automotive industries. Noted for its ‘deep knowledge of tax matters‘, the group also advises on tax risk assessments and optimisation, tax planning and regulatory issues. Founder Gilberto Ayres Moreira handles both contentious and non-contentious tax mandates. Other key partners include Fernando Westin Marcondes Pereira, who specialises in tax litigation, Victor Castro, who stands out for his knowledge of ICMS and related litigation, and Marcelo Correa, who focuses on non-contentious tax issues.

Responsables de la pratique:

Gilberto Ayres Moreira


Les références

‘The team handles work to a consistently high standard and has deep knowledge of tax matters. Gilberto Ayres, Vitor Castro and Marcelo Correa are recommended.’

Principaux clients

SAGA Medição


Mene e Portella Publicidade


B. E. M. Brazilian Eletric Motors


Fortaleza de Santa Teresinha Agricultura e Pecuária


Coca-Cola FEMSA


Sequoia Properties


Globalbev Bebidas e Alimentos


Companhia Industrial Cataguases


Celulose Nipo-Brasileira


Concorre Comércio


Localiza


Algar Telecom


Empresa 1


PIF PAF


Rima


Forvia


Interlândia


Total Meio Ambiente


Heineken


GP Investiments


Postos H7


CRH Sudeste Indústria de Cimentos


Tenco – Shop Centers


PARESI HOLDING


Principaux dossiers


  • Represented Coca-Cola FEMSA in a lawsuit filed to avoid tax levied upon cancelled sales.
  • Advised Celulose Nipo-Brasileira – CENIBRA on ensuring compliance with tax obligations related to the federal tax on rural property (ITR) and associated litigation.
  • Acted for Globalbev Bebidas e Alimentos to avoid the collection of tax after the cancellation of its tax benefits.

Azevedo Geraldes Advogados

Azevedo Geraldes Advogados is best known for its non-contentious tax service offering; particular specialisms for the group include tax planning and structuring, preventive auditing, and compliance. Clients from the worlds of mining, retail, logistics, healthcare and construction regularly turn to the team, which is noted for always being ‘up to date on all existing tax laws and opportunities in Brazil and the state of Minas GeraisPractice head Henrique Azevedo possesses over two decades of experience in direct and indirect tax, tax compliance and transactional matters. Associate Daniela Michel Bueno offers support in tax matters involving the retail and food and beverage sectors.

Responsables de la pratique:

Henrique Azevedo


Les références

‘Availability to respond within the deadline; quick and accurate responses.’

‘Capacity to deliver promptly and ability to think outside the box. Henrique Azevedo is recommended.’

‘The team is up to date on all existing tax laws and opportunities in Brazil and the state of Minas Gerais.’

Principaux clients

Mart Minas Distribuição


Villefort Atacado e Varejo


Multiformato / Supernosso Group


VGX Contact Center


Mineração Floresta Do Araguaia


Via Mondo Group


Grupo Zelo


Farid Group


Otimiza Group


Tecidos e Armarinho Miguel Bartolomeu


DME Poços De Caldas Participações


Santa Helena Group (Irmãos Silva)


Olléa Group


WRV Empreendimentos


Estrela Distribuição


Vet Line Group


Chalezinho / Nasala Group


Associação Brasileira Dos Atacadistas De Autosserviço


Engecon Engenheiros Construtores


Dom Atacadista


Fundisider


Hercal Foundry


Principaux dossiers


  • Hired by Villefort Atacado e Varejo to study, calculate and implement the procedures necessary for the withdrawal of the amount related to ICMS tax benefits from the income tax (IRPJ) and the social contribution on net income (CSLL) calculation basis.
  • Advised Grupo Zelo on municipal tax on services (ISS).
  • Advised Chalezinho/Nasala Group on the application of PERSE benefits, including their calculation and compliance work.

Coimbra & Chaves

Local and multinational companies from the automative, steel, energy and mining segments routinely look to the ‘committed and organised’ team at Coimbra & Chaves for support in contentious tax work, namely tax collection claims, penalties, tax credits and assessment notices. Founding partner Paulo Roberto Coimbra handles both advisory matters and litigation, while Onofre Alves Batista Júnior specialises in constitutional tax law and litigation before the superior courts. Alice de Abreu Lima Jorge  is also recommended for consulting and contentious work. Other significant practitioners include Guilherme Bagno, a key contact for the automotive sector, and Filipe Piazzi, a name to note for customs issues.

Responsables de la pratique:

Paulo Coimbra; Onofre A. Batista Jr.; Alice de Abreu L. Jorge; Guilherme Bagno P. Morais; Filipe Piazzi


Les références

‘The firm’s work is of a high technical standard; committed and organised team. It is one step ahead when it comes to innovation and visual communication resources. Guilherme Bagno is recommended.’

‘Very good technical expertise and availability.’

‘Paulo Roberto Coimbra stands out for his knowledge, availability and assertiveness in delivering results.’

Corrêa Ferreira Advogados

A popular destination in Minas Gerais for mid-market and multinational companies, Corrêa Ferreira Advogados often handles non-contentious and contentious tax matters for clients operating in a variety of industries. Marco Antônio Corrêa Ferreira leads the tax practice, which also includes the ‘extremely competentPerdigão Viana, a key contact for healthcare, steel and infrastructure players seeking assistance in tax planning and litigation.

Responsables de la pratique:

Marco Antonio Correa Ferreira


Les références

‘The team is made up of highly trained, up-to-date and experienced professionals.’

‘The tax team is technical and highly qualified.’

‘Perdigão Viana – extremely competent lawyer for resolving complex cases.’

Principaux clients

Equinox Gold Group


Jaguar Mining


Metso Outotec Group


Martin Brower


Tractebel Engie


Kock do Brasil


Yamana Gold


AEBMG Hospital Evangélico


Ask do Brasil


Trauminas Distribuidora


Imic


Sicoob Coopjus


Investimage


Laboratório Geraldo Lustosa


Funarbe


V8


Horizonte Energias Renováveis


Styrofort


Thermoiso


Krug Bier


Cunha Leão Advogados

The team at Cunha Leão Advogados offers support to local and foreign individuals, corporations and investment funds in non-contentious and contentious tax mandates. Clients in the mining, food and beverage, energy and steel sectors regularly seek the team’s advice on tax planning, judicial and administrative disputes, and corporate reorganisations. The practice is co-led by tax consultancy specialist Luiz Henrique Cunha and Fabiana Leão, who is singled out for her ‘extensive experience in tax litigation‘. The latter is a key area of activity for Danielle Victor, while Vinícius Torres excels in non-contentious matters, ‘helping clients identify risks and choose the best tax model for their business or transactions‘.

Responsables de la pratique:

Luiz Henrique Cunha; Fabiana Leão


Les références

‘Every service requested from Cunha Leão Advogados is dealt with well, performed with precision and reliability. They stand out for their speed, clarity and accuracy.’

‘Cunha Leão Advogados stands out for its great team. They are talented people who have good communication skills, are proactive and focused on solving their clients’ problems.’

‘Luiz Henrique Cunha stands out for his creativity at finding efficient and safe tax consultancy solutions. Fabiana Leão stands out for her extensive knowledge of litigation, with strategic suggestions and experience.’

Principaux clients

Samarco


Kinross


Pjus


Canopus


Eletrosom


Coelho Diniz Supermercado


Arauco


M. Dias Branco


Vaccinar


Luiza Barcelos


Principaux dossiers


  • Assisted Arauco Indústria de Painéis with the recovery of improperly paid taxes, worth R$45m.
  • Advised Vaccinar regarding the company’s right to hold PIS and COFINS credits on the purchase of taxed inputs.
  • Advised Samarco on its right to offset PIS/COFINS credits.

Geraldo Nery Lopes Advogados

The tax practice at Geraldo Nery Lopes Advogados undertakes both non-contentious and contentious work, offering expertise in mandates involving direct and indirect tax. Tax planning and due diligence for M&A transactions are key areas of activity for the group, which attracts regular instructions from clients operating in the mining, real estate, construction and steel sectors. Guilherme Costa Val, who is highlighted for his experience in ICMS matters, leads the group. Founding partner Geraldo Néry Lopes is another noteworthy tax practitioner.

Responsables de la pratique:

Guilherme Costa Val


Les références

‘Highly qualified team, with excellent ability to understand and explain; in addition, their response time is extremely fast.’

‘Lawyers with high knowledge of their areas, making it easy for them to answer our questions.’

‘Geraldo Nery Lopes is recommended.’

Principaux clients

Minasligas


DELP Engenharia Mecânica


DVG Industrial


Lifecenter Sistema de Saúde


Intercement Brasil


Precon Engenharia


Lapa Vermelha Cal e Calcário


Mineração Fazenda dos Borges


M Salles


Murilo de Carvalho Junior


Sonia Rezende


Mecbrun Indústria e Comércio


MERCANTIL Comercial Fabiana


PRECON Sistemas Construtivos


São Gonçalo


Principaux dossiers


  • Assisted DELP Engenharia Mecanica with tax planning.
  • Assisted Lapa Vermelha Cal e Calcário with tax planning.
  • Assisted M Salles in tax planning concerning a real estate transaction.

Lacerda, Diniz e Sena Advogados

The ‘engaged and committed’ team at Lacerda, Diniz e Sena Advogados handles a host of contentious and non-contentious tax matters for domestic and international clients, among them tax planning and analysis, auditing, due diligence on M&A, and litigation. Practice head Daniel Jardim Sena maintains a broad focus on advisory matters, litigation and tax compliance. Founding partner Rafael De Lacerda Campos's expertise encompasses tax, succession and estate planning. Key associate Maurícia Veloso is particularly noted for her knowledge of indirect taxes.

Responsables de la pratique:

Daniel Jardim Sena


Les références

‘The team is engaged and committed to the success of the client.’

‘Daniel Jardim Sena is committed to clients, flexible and quick at solving problems.’

‘It is a modern law firm with a client-focused vision, always seeking the speedy resolution of legal matters. It is a highly technical team that is always very willing to meet the demands of companies.’

Principaux clients

Usiminas


Weir Group


Polenghi (Savencia Group)


Laticínios Bela Vista – Piracanjuba


Trop Frutas (Coca-Cola Company)


Laticínios Porto Alegre


Vilma Alimentos


Expresso Nepomuceno


Grupo Mateus


Carrefour


Supermercados BH


Grupo Pereira


DMA Distribuidora


DL Eletrônicos


PIF PAF Alimentos


Grupo Vale do Verde


Hotmart


Schimidt Agrícola


Sambatech


JFL Alarmes


Principaux dossiers


  • Assisted Carrefour with a review of its tax obligations relating to the purchase of fuels in accordance with the legislation in twenty six Brazilian states.
  • Assisted Supermercados ABC in a tax review of PIS and COFINS on products sold.
  • Assisted Hypofarma with a review of the company’s IRPJ and CSLL calculations.

Manucci Advogados

Drawing on its association with French firm UGGC Avocats, Manucci Advogados is well positioned to advise on international tax planning and on the tax implications of foreign investment projects in Brazil. In addition to its strong non-contentious tax offering, the group is also instructed by clients from the energy, mining, pharmaceutical, healthcare, education and technology sectors in tax disputes. The practice is under the joint leadership of Adriano Andrade Muzzi, who specialises in tax planning, and litigation specialist Gustavo Falcão Ribeiro Ferreira.

Responsables de la pratique:

Adriano Andrade Muzzi; Gustavo Falcão Ribeiro Ferreira


Les références

‘Team with a great number of competent and differentiated professionals.’

‘Attention, availability and immediate responses to main demands.’

‘The partners participate in discussions and support clients’ decisions as if they belonged to their governing bodies.’

Principaux clients

Ferreira International


Macrotec


Gerdau


VMI Sistemas de Segurança


CODEME


Take Blip


Confrapar


GovPredict Brasil


Zetrasoft


Salary Fit


NetBet


BrMalls


Farmater Medicamentos


Nansen Instrumentos de Precisão


Be Growth Brasil Internet


Principaux dossiers


  • Advised Consorcio Cangonda on fines imposed by the state of Minas Gerais relating to ICMS.
  • Advised Farmater Medicamentos on ICMS due in 26 Brazilian states.
  • Provided Fassa do Brasil Indústria e Comércio with a tax efficiency analysis.

Veríssimo, Moreira & Simas Advogados

The ‘qualified, robust, technically-oriented and multidisciplinary' team at Veríssimo, Moreira & Simas Advogados is regularly instructed by companies from the banking, construction, engineering and mining sectors seeking support in non-contentious and contentious tax matters. Covering federal, state and municipal tax, the group is skilled at advising on the use of tax credits, recovery claims, compliance, the offsetting of taxes, and administrative litigation. Singled out for his 'good business knowledge' and 'ability to propose relevant solutions', Eurides Veríssimo De Oliveira Júnior oversees the tax practice.

Responsables de la pratique:

Eurides Veríssimo de Oliveira Júnior


Les références

‘Knowledge in the tax area, especially to solve situations related to fiscal regularity of federal taxes.’

‘Eurides Veríssimo de Oliveira Júnior – good business knowledge and an ability to propose relevant solutions for all areas.’

‘The team is qualified, robust, technically-oriented and multidisciplinary.’

Principaux clients

Topx Cimentos


Santana Produtos Siderúrgicos


Laticínios Santa Rita


Fralia Imperial Fabricação De Derivados Do Cacau E Chocolates


Precon Sistemas Construtivos


Veredas Industria E Comercio


Comercio De Resíduos Bandeirante


Progeo Engenharia


Calixto E Dias Serviços


Nonaplastic Indústria E Comércio Eireli


Principaux dossiers


  • Advised Lyon Engenharia Comercial on service taxes owed to the city of Belo Horizonte.
  • Provided tax consultancy advice to Tenda.
  • Advised Trio Global on the Brazilian tax statutes regarding charges levied on the exportation of software.

William Freire Advogados

'A reference in tax matters for the mining and metals sector', William Freire Advogados is well equipped to advise on tax consultancy and litigation matters, including judicial and administrative proceedings at the state and federal levels. On the non-contentious front, the group excels in international tax planning and transactional matters, where it most often advises on the tax implications of M&A deals and investments. Paulo Honorio De Castro, whose 'outstanding technical capacity' is rated by clients, often provides tax legal opinions to clients from the mining, infrastructure, energy and agribusiness segments. Rodrigo Pires takes the lead on contentious matters, while Bruno Feitosa heads up the advisory arm of the practice.

Responsables de la pratique:

Paulo Honório de Castro Júnior; Rodrigo Pires; Bruno Feitosa


Les références

‘The firm is a reference in tax matters for the mining and metals sector. In addition to constantly presenting information on legislative updates, the team is always available for conversations, including in-house presentations/seminars. Paulo Honorário stands out.’

‘Resolute, open, ethical, excellent critical sense, available and very open to listening and discussing. The professionals are very close to the client and available to discuss various topics. Paulo Honório, Bruno Feitosa and Rodrigo Pires are recommended.’

‘Extremely committed to the client’s issues, always prioritising the client’s interests. Almost daily feedback on topics; personalised services.’

Principaux clients

Anglo American


Gerdau


Sada


Vallourec


RHI Magnesita


Kinross


Vibra Agroindustrial


Yamana Gold


Samarco Mineração


Lhoist


Principaux dossiers


  • Advised Nexa Resources on the new tax on mining created by the State of Mato Grosso.
  • Advised Gerdau on tax planning concerning the construction of an electric power substation.
  • Provided Samarco Mineração with a legal opinion evaluating the deductibility in income tax of a series of expenses involving the Mariana accident and the environmental responsibility for repairing the damage.