A standout name in the Belo Horizonte tax scene and a relevant player in the national market, Sacha Calmon e Misabel Derzi Consultores e Advogados handles the full array of tax mandates and is often engaged by multinational companies in their strategic cases. With noteworthy capabilities in tax planning, indirect taxation and contentious matters, the team has recently registered an uptick in tax litigation before the superior courts in Brazil, particularly for companies operating in the services and food and beverage sectors. Valter Lobato has an impressive track record in administrative and judicial proceedings, and often acts for technology, transport and automobile clients. He jointly leads the department with André Mendes Moreira, who is a go-to lawyer for the telecoms, energy and mining sectors. Founding partner Misabel Abreu Machado Derzi and Tiago Conde focus on tax litigation, while Fernando Moura is knowledgeable of international tax and restructuring.
Tax in Brazil
André Mendes Moreira; Valter Lobato
‘The firm is exceptional, has an extremely qualified and dedicated team, knowledgeable about its clients’ business. Regardless of who is conducting the case, they always do it with zeal and technical quality not easily found.’
‘Attention to detail. Innovation. Deep knowledge.’
‘Valter Lobato is a high-ranking expert with a deep knowledge.’
‘The team has a genuine attitude of understanding the client’s needs, their organisational culture, and offering an excellent service that is customised to its client’s internal needs.’
‘Technical capacity and availability. Valter Lobato stands out for his technical capacity and strategic vision. Tiago Conde is experienced in acting in higher courts.’
‘In my view, the team has a high level of knowledge. It is a national reference in the legal and academic world. It handles matters of extremely high complexity.’
‘Valter Lobato is extremely careful and has a holistic vision that supports decision-making.’
Demonstrating strength in both tax consultancy and litigation, Azevedo Sette Advogados acts for a diverse client roster that includes domestic and international companies from the healthcare, mining, construction, telecoms, retail and agribusiness sectors, among others. Practice head Leandra Guimarães regularly handles corporate transactions involving complex tax elements. Clarissa Cerqueira Viana Pereira and Bruno Felippe Almeida have a wealth of experience in tax planning and strategic litigation. The team is equipped to represent clients before the superior courts in Brasília, and is adept at handling state, municipal and federal administrative matters.
‘Quality of service, reliability of information provided.’
‘Great knowledge and seriousness, and very close to its clients.’
Snc Lavalin Group
Pastifício Santa Amalia
Sumitomo Riko Group
Concessionaria Do Aeroporto Internacional De Confins – BH Airport
NKG Fazendas Brasileiras
Carmeuse Do Brasil
AEC Contact Center
Falconi Consultores De Resultado
Giro Produtos Agricolas
Casa Unica Materiais De Construcao
Moinhos Do Sul Mineiro
Belgo Bekaert Arames
Cemig Geracao E Transmissao
Toctao Engenharia and Mauá Group
Pharlab Ind. Farmacêutica
Aperam Inox Tubos Brasil
Petronas Lubrificantes Brasil
Anglo American Brasil
J. Mendes Mineração
- Advises SNC Lavalin Group on tax consulting issues involving international tax, and assists the client in administrative tax proceedings.
- Filed numerous legal measures on behalf of Oncoclinicas Group’s clinics, aimed at recovering taxes and obtaining favourable injunctions.
- Provided tax and legal advice and assisted Alicorp Group with compliance tax due diligence during an M&A transaction.
Fialho Salles Advogados
The tax department at Fialho Salles Advogados is divided into specialised subgroups focused on tax consulting, litigation, tax planning and corporate restructuring. The team has notable experience in advising on the tax aspects of corporate transactions, although the Belo Horizonte office is perhaps best known for its tax litigation capabilities. Patrícia Lima leads the team in an array of contentious matters related to federal, state and municipal taxes, both at the administrative and judicial level. She oversees the nationwide tax group with Marcos Ortiz, Paulo Andrade and Roberto Salles, who are all based in São Paulo. Other key practitioners in the Belo Horizonte team include Leandro Vieira, who is seasoned in tax planning and administrative litigation, and Pedro Magalhães, whose areas of expertise include special regimes and direct and indirect taxes.
Marcos Tranchesi Ortiz; Patricia Lima; Paulo Roberto Andrade; Roberto Salles Lopes
‘The Fialho Salles team is multidisciplinary, understands client’s needs and goals. They have tax and accounting knowledge, know how to give the best recommendations and advice, and give us a lot of confidence.’
Confederacao Nacional da Industria – CNI
Drift Comércio de Alimentos
Serviço Social Autônomo Hospital Metropolitano Doutor Célio de Castro
Akdeniz Chemson Aditivos
São Marcos – Saúde e Medicina Diagnóstica
Clamper Industria e Comércio
U&M Mineracao E Construcao
BRK Ambiental Participacoes
Sigga (WBR Consultoria)
Wabtec Brasil Fabricação e Manutenção de Equipamentos
Atlantic Nickel; Mineração Vale Verde
Gaia Silva Gaede Advogados
With a deep understanding of the Minas Gerais market, Gaia Silva Gaede Advogados provides advice on non-contentious tax matters, administrative proceedings and litigation. Some of the biggest companies in the Belo Horizonte area turn to the team for assistance with tax planning, although a key strength of the team is in contentious issues. Marcio da Rocha Medina, who combines expertise in tax consulting and litigation, leads the Belo Horizonte team. Judicial and administrative litigation are the core areas of activity for Vitor Dantas Dias, whose clients operate in a variety of industries, notably mining, retail, construction, IT and telecoms.
Marcio da Rocha Medina; Vitor Dantas Dias
Sae Towers Brasil Torres De Transmissão
Valmet Fabrics Tecidos Técnicos
Instituto Hermes Pardini
- Acted for Sae Towers Brasil Torres De Transmissão in tax litigation.
- Advised Organizações Francap on the possible recovery of PIS/COFINS credits.
- Represented Valmet Fabrics Tecidos Técnicos in tax litigation.
Rodolfo Gropen Advocacia
A strong force in tax litigation, Rodolfo Gropen Advocacia has an impressive track record in both administrative and judicial proceedings at all levels. In addition to being well versed in complex contentious matters involving social security contributions, pensions and income tax, the firm also maintains an advisory practice, which assists clients with tax planning and is routinely instructed by foreign companies looking to operate in Brazil. Recent areas of growth include tax compliance advice, due diligence and risk management given the heightened demand by clients trying to reduce their tax burden in the context of the Covid-19 pandemic. Managing partner João Rolla is extremely knowledgeable in indirect taxation. Litigation is an area of focus for Rodolfo Gropen and Juliana Melo Ribeiro.
‘The team is very specialised, fast and available to the client.’
‘Personalised service. Personal involvement of senior partners and technical quality.’
‘The team has excellent technical quality and provides extremely personalised services, as it is concerned with getting to know the client’s business in depth.’
‘Availability at any time very quickly.’
‘Professionals have extensive knowledge of material and procedural law, and innovate when necessary.’
‘Technical excellence, market vision and diligence.’
‘João Rolla is a unique professional for his excellent technical quality, experience, transparency in communication and exceptional availability.’
Mineração Rio do Norte
Nestlé do Brasil
Concessionária Via 040
FCA Fiat Chrysler Automóveis
LIASA – Ligas de Alumínio
Localiza Rent a Car
Novelis do Brasil
Paul Wurth do Brasil
Rolim, Viotti, Goulart, Cardoso Advogados
Rolim, Viotti, Goulart, Cardoso Advogados is recognised for its extensive experience in tax law, offering a broad range of services covering tax planning, tax advisory for M&A and corporate reorganisations, as well as litigation. Tax law specialist Alessandro Mendes Cardoso, Luciana Goulart Ferreira and Frederico de Almeida Fonseca, who is proficient in tax incentive programmes and estate planning, are names to note in the Belo Horizonte office.
Bernardes & Advogados Associados
The tax department at Bernardes & Advogados Associados handles both non-contentious matters and litigation on behalf of clients from a multitude of sectors. With experience in both administrative and judicial proceedings involving municipal, state and federal tax, the team based in Belo Horizonte is jointly led by Maria Juliana Fonseca Bernardes and Flávio Couto Bernardes, who each possess more than 25 years of experience in the field of tax law and consultancy. Fellow co-head André Tostes Carvalho has a relevant background in the automotive sector, and often advises on the tax aspects of transactions.
Flávio Couto Bernardes; André Tostes Carvalho; Maria Juliana Fonseca Bernardes
Minas Tênis Clube
Server Company Comercio Internacional
Aquila Consultoria Gestão
Mendes Junior Trading e Engenharia
Cervam – Cervejaria Da Amazônia
- Representing Expresso Nepomuneno in a judicial lawsuit regarding the annulment of tax credits originated from the denial of the use of federal social contribution credits (PIS/COFINS).
- Acting for Powerline in a case related to the charging of value-added tax on sales and services (ICMS) over internet provider services.
- Advising Utilidad Comércio De Móveis e Eletro and Prime Comercial Importadora e Exportadora in an appeal filed by the National Treasury against a favourable decision that annulled a tax credit of import tax and tax on industrial products.
Freitas Ferraz Capuruço Braichi Riccio Advogados' tax department acts for clients from a variety of key industries, including energy, mining, real estate, technology and life sciences. The team often works in collaboration with the firm's corporate and M&A group, helping develop tax structures in the context of high-value corporate transactions. Practice head Thiago Braichi draws on his strong background in international tax matters and steers the team on a range of mandates involving tax planning and foreign investments. Wealth and estate planning are recent areas of growth for the practice, which has also been busy assisting regional family groups with the structuring of their businesses.
‘Deep knowledge of Tax law. Tiago Braichi stands out for his great experience, commitment to the expected goals, seriousness and responsibility.’
‘Technical quality of the partners, especially in highly complex topics, and their availability to assist us whenever we need them. Thiago Braichi is a standout name.’
‘I believe the main highlight is the commitment to assisting clients. Thiago Braichi has solid knowledge in Tax and is extremely dedicated to the client.’
‘I believe that the lawyers who supported us have a good knowledge of the market, the ability to understand our needs and excellent skills to transmit their knowledge to all levels of professionals in our company.’
‘Attention and business vision. Thiago Braichi has in-depth knowledge.’
Zetra Serviços e Participações
Inter Asset Gestão de Recursos
Vangardi Investimentos Participativos e Consultoria
Tecban – Tecnologia Bancária
- Advising Biomm on its large-scale projects, as well as on its daily decision-making activities so that the company can run its business in Brazil.
- Assisting Zetra Serviços e Participações in the preparation of a feasibility study to structure the group worldwide, involving several international tax aspects in several countries.
- Provides regular tax advice to Envirosuite in relation to each transaction carried out by the group in Brazil, handling international tax issues (double taxation, loan transactions, tax planning, etc.).
Vilas Boas, Lopes e Frattari Advogados
The 'specialised and highly trained professionals' at Vilas Boas, Lopes e Frattari Advogados assist clients across a variety of industries with tax planning and benefits. The team, which is led by Rafhael Frattari, is also equipped to handle administrative and judicial tax litigation. Other names to note in the practice include Henrique Coimbra and Vinícius Vasconcelos, both of whom are active in non-contentious and tax litigation mandates.
‘Direct involvement of the partners who are always focused on practical solutions.’
‘Specialised and highly trained professionals.’
‘Rafhael Frattari is a highly trained and technical professional with an excellent relationship with the judiciary and public authorities.’
Aperam Inox América do Sul
Equinox Gold Fazenda Mine
CRH Sudeste Indústria De Cimentos
Colégio Registral Imobiliário do Estado de Minas Gerais
Belgo Bekaert Arames
Ayres Ribeiro Advogados
With significant presence in Belo Horizonte and São Paulo, Ayres Ribeiro Advogados fields a specialised practice that is particularly experienced in tax risk assessments, tax planning and indirect taxation. On the contentious side, the team is also equipped to assist clients from a variety of industries, with a particular emphasis on the food and beverage sector, in judicial and administrative litigation. PIS/COFINS and ICMS matters are other areas of expertise for the group, which is led by Gilberto Ayres Moreira, who is noted for his experience in providing tax advice in the context of M&A transactions. Fernando Westin Marcondes Pereira is the name to note for tax litigation.
Gilberto Ayres Moreira
Companhia Industrial Cataguases
Carapreta Carnes Nobres
- Conducted a detailed tax analysis on behalf of Globalbev to negotiate an alternative solution for the settlement of tax debts with the Secretariat of State and Economy of the Federal District (SEE/DF).
- Filed a lawsuit on behalf of Cenibra in relation to its right to sell state tax credits (ICMS) to third parties.
- Represented Mercantil do Brasil in a tax enforcement action to collect tax debts related to services tax.
Cescon Barrieu excels in advisory work pertaining to tax planning and transactional matters. The Belo Horizonte tax team predominantly receives instructions from mining clients in relation to Brazilian Mining Royalty (CFEM) issues, and is also adept at advising on the tax aspects of M&A transactions and corporate reorganisations. The firm's network of offices work closely together: Rio de Janeiro-based partners André Alves de Melo and Rafael Santos lead the nationwide team alongside Renato Batiston in São Paulo and Marcelo Mendo Gomes de Souza in Belo Horizonte. Paula Azevedo de Castro, who focuses on mining taxation, is another tax practitioner to note in Belo Horizonte.
Marcelo Mendo Gomes de Souza; André Alves de Melo; Rafael Garcia Rodrigues dos Santos; Renato Batiston
‘Technical quality in highly complex tax cases.’
‘It is very important to highlight not only the technical capacity and experience of the lawyers, but mainly their ability to solve problems, always expressing their opinions clearly, which greatly facilitates decision making.’
‘High quality service.’
‘André Melo and Rafael Santos are two extremely competent professionals. Their knowledge complements each other, as André has a lot of experience in litigation and Rafael in consulting.’
Kinross Brasil Mineração
EMATEX Industrial e Comercial Textil
CSN – Companhia Siderúrgica Nacional
ANAV – Associação Nacional de Empresas de Aluguel de Veículos
- Provided Samarco with a full analysis of the main potential effects brought by Law 13,54/2017 regarding the CFEM calculation.
- Assisted AVG Mineração in the analysis of all materialised and non-materialised CFEM liabilities following the acquisition of two new mining sites from Vale.
- Acting as Unidas’s tax advisor on a permanent basis.
Coimbra & Chaves
Coimbra & Chaves is a popular choice among transport, automotive and steel production companies looking for assistance with non-contentious tax matters and litigation. Focusing on tax litigation, Onofre Alves Batista Junior has extensive experience of representing clients before the superior courts in Brazil. Tax advisory services are overseen by Guilherme Bagno Pires de Morais, who is a key point of contact for social security matters and the automotive industry. Alice de Abreu Lima Jorge is proficient in both contentious and non-contentious mandates, but is particularly noted for her thorough knowledge of tax planning, risk assessment and compliance.
Onofre Alves Batista Junior; Alice de Abreu Lima Jorge; Guilherme Bagno Pires de Morais
Cunha Leão Advogados
Providing both consulting and litigation services, tax specialist firm Cunha Leão Advogados acts for individuals and corporate clients, chiefly medium-sized and large corporations, venture capital firms and funds. 2020 and 2021 saw the firm consolidate its presence in the mining, fuel distribution and agribusiness sectors, advising clients in nationwide tax disputes and tax planning. Luiz Henrique Cunha focuses on transactional work, corporate restructuring and succession planning, while Fabiana Leão is the name to note for tax litigation at the judicial and administrative level. This is also an area of particular activity for Ana Cecília Battesini, who specialises in indirect taxation.
Luiz Henrique Cunha; Fabiana Leão
‘Tax service provided with excellence, covering litigation, consultancy and tax planning. Qualified team with in-depth knowledge of tax and accounting.’
‘Their opinions are always preceded by an explanation about the rules that govern the matter (laws, decrees, etc.) in order to conclude and answer what you want to know. Easy contact with the firm’s partners and also the fact that these partners have very solid knowledge in relation to the subjects dealt with so far.’
‘Partner Luiz Cunha has an excellent background in tax matters. He has in-depth technical knowledge, especially in consulting matters.’
Aço Verde do Brasil
- Advised Canopus Holding on all tax matters related to its IPO.
- Assisted Samarco Mineração, which recently resumed its iron ore operations, in several aspects related to its tax planning in the new business model.
- Advised Bartofil Distribuidora on Supplementary Law No. 160/17, which allows any tax benefit to cease to be taxed, provided that the income from this subsidy is recorded in the books as a profit reserve.
Henriques Sociedade de Advogados
Tax boutique Henriques Sociedade de Advogados receives instructions from clients operating in the infrastructure, mining, food and beverage and energy sectors, which seek assistance with their day-to-day tax matters and litigation. The group is under the joint leadership of Guilherme Henriques and Marcelo Hugo de Oliveira Campos, and also includes André Araújo Santiago, who joined the firm at the end of 2020.
Guilherme Henriques; Marcelo Hugo de Oliveira Campos
Andrade Gutierrez Engenharia
Embaré Indústrias Alimentícias
Cia. de Fiação e Tecidos Cedro e Cachoeira
Snef Serviços e Montagens
Techint Engenharia e Construção
Localiza Rent a Car
Tenco Shopping Centers
Consórcio Construtor Belo Monte
GE Power Conversion Brasil
ISQ Brasil Instituto de Soldadura e Qualidade
S-Riko Automotive Hose Tecalon do Brasil
Cerne Consultoria e Projetos
BRK Ambiental Group
Georadar Levantamentos Geofísicos
Rio Branco Alimentos
Tamburi Comércio de Máquinas e Serviços de Engenharia
Steinert Latinoamericana Tecnologia de Separação
Construtora Barbosa Mello
Rehagro Recursos Humanos no Agronegócio
Planus Informática e Tecnologia
Empresa Construtora Brasil
- Represented S-Riko Automotive Hose Tecalon do Brasil in a lawsuit regarding tax credits.
- Represented Techint Engenharia e Construção in an action for the annulment of a tax liability.
- Acted for BRK Ambiental Group in a tax foreclosure matter.
With a particular emphasis on tax advisory services, Lacerda, Diniz e Sena Advogados is predominantly engaged in tax planning and compliance issues. Led by Daniel Jardim Sena, who is also active in corporate reorganisation and succession planning, the practice often advises on social security contributions, tax on manufactured goods, services tax, income tax and added value taxes (PIS/COFINS). Other standout lawyers in the team include Maurícia Veloso, whose areas of expertise encompass special taxation regimes and indirect taxes.
Daniel Jardim Sena
‘LDS has a lot of experience in the Labor, Tax and Corporate areas and has contributed greatly to the company’s day-to-day activities.’
‘Lacerda’s team are very clear and objective in their opinions.’
‘Diverse team, with specialists in various areas of business law, who work closely with the objectives and needs of clients in mind. For me, this ability to monitor and even anticipate the needs of clients in the most diverse areas of law is what distinguishes the team.’
‘Lacerda Diniz e Sena Advogados offers tax consultancy services of excellent quality, standing out for its precision and agility.’
“Rafael Lacerda is recommended for his business strategic thinking and Daniel Sena stands out in fiscal and tax planning.’
Usinas Siderúrgicas de Minas Gerais – Usiminas
Polenghi Indústrias Alimentícias
Laticínios Bela Vista – Piracanjuba
Usina de Laticínios Jussara
Trop Frutas do Brasil
Laticínios Porto Alegre
Cia. do Terno
Rede Dom Pedro de Postos
DL Comércio e Indústria de Produtos Eletrônicos
Nova Safra Atacadista
- Assisted Domingos Costa Indústrias Alimentícias – Vilma Alimentos in a thorough review of the company’s tax assessments.
- Acted for Consórcio Amigos da Geração Fio D’Água in a case involving self-produced electrical sustainable energy legislation, arguing for the levy’s ICMS suspension on the operation.
- Advised Agro Norte Pesquisa e Sementes on tax planning considering several tax scenarios.
Offering advisory and litigation services in the field of tax law, Manucci Advogados is particularly noted for its expertise in international taxation issues. Adriano Andrade Muzzi leads on work pertaining to tax planning, and often acts for foreign companies looking to invest in Brazil. Tax litigation cases are handled by Gustavo Falcão, who is seasoned in tax credit recovery disputes. Litigation involving federal, state and municipal taxes are a key specialism for Thiago Rocha.
Adriano Andrade Muzzi; Gustavo Falcão Ribeiro Ferreira
‘It is an office with prominent lawyers in the tax field, who meet our needs efficiently/professionally.’
‘In tax litigation, I highlight the excellent service provided by Gustavo Falcão and Thiago Rocha. In the tax and fiscal consultancy work, we highlight the actions of Adriano Muzzi and Lívia Costa. All the professionals mentioned above are able to combine quality, competence, agility and empathy in serving the company. They are true partners of our company.’
‘Our experience with the firm and lawyers is excellent. The involvement and rapport between the company team and the office team is quite deep, which is making a lot of difference in our defense.’
‘Exceptional service, with committed performance, seeking the client’s real interests above anything else. Extremely ethical and available team, adapting to the deadlines required by the client and availability for support at any time. A lot of flexibility in the work methodology.’
‘Gustavo Falcão: extremely responsive, collaborative, ethical, technical and partner. Available anytime required. Adriano Muzzi: very technical and collaborative. Thiago Rocha: responsive, cooperative, available, diligent.’
VMI Sistemas de Segurança
Banco Mercantil do Brasil
LINK Mobility Group
Nansen Instrumentos de Precisão
- Advised LINK Mobility Group, which is intending to start its operation in Brazil, having advised the client on international tax planning.
- Obtained a final court decision on behalf of Macrotec, which generated a large tax reduction to the client due to a thesis that changes the understanding of the Federal Revenue on accumulation of taxes (PIS and COFINS).
- Acted for Nansen Instrumentos de Precisão in the obtaining of a preliminary court decision to guarantee the client the right to offset tax credits.
Martinelli Advogados fields a sizeable tax department based in Belo Horizonte, which is particularly strong in non-contentious matters and also assists clients engaged in judicial and administrate tax litigation. Federal tax reimbursements are a core area of expertise for the team, which receives instructions from companies operating in the food and beverage, mining, automobile and pharmaceutical industries, among others. Bruno Condurú Davis dedicates his practice to tax planning, credit recovery, compliance and litigation, which are also among Tiago de Oliveira Brasileiro's areas of specialism. Roberto Melo Franco Corrêa has considerable experience in tax matters pertaining to the electricity sector.
Bruno Condurú Davis; Roberto Melo Franco Corrêa; Tiago de Oliveira Brasileiro
‘Team specialised in tax law which has significant experience in tax contributions.’
- Advised Transformadores e Serviços de Energia Das Américas on the registering of a credit relating to PIS and COFINS taxes.
- Assisted Atlantic Nickel Mineração in the registering of a credit relating to PIS and COFINS taxes.
- Advised Fertilizantes Heringer on several tax issues, such as IPI, PIS and COFINS.
Veríssimo, Moreira & Simas Advogados offers tax advice to a client base that predominantly operates in the banking, construction, engineering and mining sectors. On the advisory side, the firm is equipped to handle the tax aspects of transactions, and advise on tax credits and compliance with federal, state and municipal tax-related inspections. Department head Eurides Veríssimo de Oliveira Júnior combines expertise in both tax advisory and contentious matters and particularly stands out for his experience in tax planning. Rodrigo dos Santos Oliveira is another key contact for non-contentious issues. Tax litigation is also strong point for the practice; Alexandra Carolina Vieira Miranda leads on this type of work.
Eurides Veríssimo de Oliveira Júnior
‘Reliable and knowledgeable team. Great quality advice.’
‘The firm has an excellent cost-benefit ratio for clients, considering the excellent training of its technical team and involvement in client matters. All professionals know a lot about the market, are very available, competent, have excellent academic and practical training.’
‘I would highlight Eurides Veríssimo and Rodrigo Oliveira because they have an excellent technical background.’
‘Eurides Veríssimo de Oliveira Júnior is objective, efficient, and available.’
Santana Produtos Siderúrgicos
Laticínios Santa Rita
Fralia Imperial Fabricacao De Derivados Do Cacau E Chocolates
Precon Sistemas Construtivos
Veredas Industria E Comercio
Comércio De Resíduos Bandeirante
Calixto E Dias Servicos
Nonaplastic Indústria E Comércio Eireli
- Assisted Bernoulli Sistema de Ensino with a review of the payment of federal taxes, including PIS, COFINS, CP, IRPJ and CSLL.
- Reviewed VB Alimentos Indústria e Comércio’s payment of federal taxes, mainly social taxes.
- Represented PAREX Engenharia in an action filed against the municipality of Nova Lima seeking exemption of the Municipal Services Tax (ISSQN).