Sacha Calmon e Misabel Derzi Consultores e Advogados > Belo Horizonte, Brazil > Firm Profile

Sacha Calmon e Misabel Derzi Consultores e Advogados
RUA JORNALISTA DJALMA ANDRADE, Nº 46
PILOTIS. 10º E 11º ANDARES
BELVEDERE, 30320-540
Brazil

Email firm Visit website 31 3289 0900 31 3286 3387

City focus - Belo Horizonte > Tax Tier 1

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 distinguished‘ Misabel Abreu Machado Derzi, and managing partners Fernando Moura and Tiago Conde.

Leading individuals

Valter de Souza Lobato - Sacha Calmon e Misabel Derzi Consultores e Advogados

Next Generation Partners

Fernando Moura - Sacha Calmon e Misabel Derzi Consultores e Advogados

Practice head(s):

André Mendes Moreira; Valter Lobato

Testimonials

‘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.’

‘Misabel Abreu Machado Derzi is a legendary figure in tax law, both in academia and among her competitors, the authorities and judges of the highest courts in Brazil. In addition, she is approachable and extremely pleasant. Tiago Conde also has in-depth knowledge of tax and procedural law, is highly respected in higher courts and is always looking to exceed his clients’ expectations.’

‘Valter Lobato is a reference in tax law, respected by his competitors and authorities in all states of the country. He has a profound knowledge of the law but stands out for his equally deep knowledge of his clients’ businesses, always seeking to go beyond what was asked of him and finding innovative solutions and angles of analysis.’

‘The firm has broad and in-depth knowledge of tax law, strong in litigation and tax consulting.’

‘Valter Lobato is a highly qualified tax lawyer, who has excellent knowledge of tax law and provides extremely accurate critical analysis. Misabel Abreu Machado Derzi is a highly distinguished professional with an extremely close understanding of Brazilian tax law.’

Key clients

Banco de Desenvolvimento de Minas Gerais – BDMG

JSS Empreendimentos e Administração

Construtora Novolar

Work highlights

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.

Tax > Tax litigation Tier 1

Tax > Tax advisory Tier 2

‘Technical quality’ and ‘impeccable service’ are hallmarks of the well-regarded tax boutique Sacha Calmon e Misabel Derzi Consultores e Advogados, which provides ‘academic experience aligned with the best professional practice’. Based in Belo Horizonte, the firm is best known for its strong track record in administrative and judicial litigation, including disputes before CARF and the highest courts in Brasília. In addition to contentious matters, the firm also assists domestic and international clients in direct and indirect tax planning. André Mendes Moreira, a key relationship partner for several domestic and international clients seeking advice on tax litigation and non-contentious issues, and the ‘distinguished’ Valter De Souza Lobato, who excels in judicial and administrative proceedings, jointly lead the team. Direct tax specialist Fernando Moura and litigator Tiago Conde are also highly rated.

Leading individuals

Valter Lobato - Sacha Calmon e Misabel Derzi Consultores e Advogados

Practice head(s):

André Mendes Moreira; Valter de Souza Lobato

Testimonials

‘In addition to technical quality, the firm provides impeccable services. Valter Lobato and the team understand the particularities of the client’s business, the market, and act in a differentiated way in the construction of tax solutions, whether in risk mitigation or in the search for opportunities.’

‘Valter Lobato – distinguished professional, due to the attention given to the cases, mobilisation of the team in the exquisite handling of the processes, and out-of-the-box solutions.’

‘Firm that provides services of excellence in the tax and fiscal area.’

‘Academic experience aligned with the best professional practice. The team always meets case law and legislative innovations.’

Key clients

Banco de Desenvolvimento de Minas Gerais – BDMG

JSS Empreendimentos e Administração

Construtora Novolar

Work highlights

Assisted Construtora Novolar with an appeal on an enforcement action against the Brazilian Federal Tax Authority.
Acting for JSS Empreendimento e Administração in a writ of mandamus against the Tax Authority of the municipality of Betim, state of Minas Gerais.
Representing Banco de Desenvolvimento de Minas Gerais (BDMG) in a multimillion-dollar lawsuit against the collection of Social Security Financing Contribution (COFINS) levied by the Federal Tax Authority over the client’s 2010 and 2011 revenues.

Founded in 1994, Sacha Calmon – Misabel Derzi Consultores e Advogados (SCMD) is widely regarded as an authority in Brazil on tax law. The firm is a tax boutique with offices in Belo Horizonte (MG), Rio de Janeiro (RJ), São Paulo (SP) and Brasília (DF), offering national coverage through a qualified network of correspondents over the whole Brazilian territory. When a case requires a multidisciplinary approach, SCMD works in partnership with other highly recommended firms who are specialised in other fields of law. The firm also works in partnership with top law firms outside Brazil.

SCMD stands out for its high level of specialisation. It is one of the most distinguished firms in Brazil, acting exclusively in tax law at both national and international level. It provides administrative and judicial tax litigation advice as well as consultation services and the preparation of specialised legal opinions. The firm brings together a highly qualified team of professionals, who stand out for their educational background and their continued activities in the most prestigious and traditional universities in Brazil and the world.

The team is led by the renowned professors Sacha Calmon Navarro Coêlho and Misabel Abreu Machado Derzi. Sacha has been recognised by a survey of the Brazilian Capital Market Institute (IBMEC, São Paulo), published in the magazine Exame, as one of the five most quoted tax lawyers in decisions of the Superior Court of Justice (STJ) and the Federal Supreme Court (STF); and Misabel Abreu Machado Derzi, a formerly Attorney-General of the State of Minas Gerais and full professor of financial and tax law of the Federal University of Minas Gerais (UFMG). All other partners hold excellent qualifications and have impressive reputations for their experience in the tax field.

Main areas of practice
Tax litigation: 75%
Tax consultancy: 25%

Tax: The guiding light of SCMD is specialisation and it acts in the practice of tax law. The teams are divided by economic sector so that the professionals have a broad knowledge of each clients’ business specifics.

Judicial and administrative tax litigation: With deep bench strength in this arena, the lawyers are able to provide their clients with solid representation in litigious matters across all judicial and administrative spheres in Brazil. The assistance includes careful assessment of the degree of risk and definition of specific strategy; joint approach of merit (juridical theses) with the questions of fact (evidence); interaction with the controller’s office and the accountancy department of the companies to ascertain the facts; high quality of procedural briefs; special attention to reports, with the appropriate layout, and with the content directed in accordance with the specific points of each client; permanent and personal follow-up of the cases; formation of leading cases and personal and direct action in the higher courts – the Superior Court of Justice (STJ) and the Federal Supreme Court (STF).

Tax consultancy and preparation of legal opinions: Legal and juridical opinions; creation and formatting of new products focused on catering to the needs of each client, with the least possible tax impact; tax planning; legal opinions including the identification of possible problems in the litigation process.

Clients: SCMD provides legal services to clients within the most diverse sectors of the economy, singling out especially telecommunications, iron and steel, mining, petroleum and petrochemicals, electrical power, the financial market, wholesale trade, civil construction and private pension plans and transportation.

Main lawyers
André Mendes Moreira holds a PhD in tax law from the University of São Paulo (USP) and is a tax law professor at the Federal University of Minas Gerais, where he graduated and also obtained his master’s degree, both with academic distinction. He is an experienced lawyer, having assisted clients with tax matters in every state of the country and before the superior courts. He has published more than 100 works in the tax field, including 10 books (as author or organiser). André lectures in conferences worldwide and is a director of the Brazilian Association of Tax Law.

Misabel Abreu Machado Derzi holds a degree in law (summa cum laude) and a PhD from the Federal University of Minas Gerais (UFMG), where she is currently a full professor of tax law. She used to be the Minas Gerais State Attorney-General and is currently part of the Commission created by the government of Minas Gerais to improve its tax on goods and services (ICMS). As a tax lawyer, she frequently acts before the high courts in Brasília. She is the Honorary President of the Brazilian Association of Tax Law (ABRADT), having also published over 400 works in the tax field.

Sacha Calmon Navarro Coêlho holds a degree in law and social sciences from PUC-MG and a PhD in law from the UFMG, where he used to be a full professor of tax law. He is a former federal judge. Sacha is currently the coordinator of postgraduate courses in tax law at Faculdades Milton Campos, as well as the Honorary President of the Brazilian Association of Financial Law, that represents the International Fiscal Association in Brazil. He is one of the five most quoted jurists in high court decisions, according to a survey made by the business magazine (Exame) in 2007.

Valter de Souza Lobato holds a law degree (having receivied the prize for best graduating student) as well as a master’s and PhD degrees from UFMG. His career began in corporate law as head of tax consultancy and litigation of a leading steelmaking company. He is currently a senior partner at Sacha Calmon Misabel Derzi; a professor of tax and finance law at UFMG and assistant coordinator of the postgraduate programme at Faculdades Milton Campos; President of the Brazilian Tax Law Association and of the Tax Committee at Fecomércio/MG; coordinator of tax law review ABRADT-FORUM; speaker and author of several articles on tax law.

Department	Name	Email
Tax consultancy	Valter Lobato	lobato@sachacalmon.com.br
Tax consultancy	André Mendes Moreira	andre@sachacalmon.com.br
Tax litigation	Valter Lobato	lobato@sachacalmon.com.br
Tax litigation	André Mendes Moreira	andre@sachacalmon.com.br

Name	Position	Profile
Misabel Abreu Machado Derzi	Founding Partner	View Profile
Sacha Calmon Navarro Coêlho	Founding Partner	View Profile
Valter Lobato	Senior Partner	View Profile
André Mendes Moreira	Senior Partner	View Profile