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.
Tax in Brazil
Rolim Goulart Cardoso Advogados
Practice head(s):
João Dácio Rolim; Alessandro Mendes Cardoso; Luciana Goulart
Testimonials
‘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.’
Key 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
Work highlights
- 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 distinguished‘ Misabel Abreu Machado Derzi, and managing partners Fernando Moura and Tiago Conde.
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.
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.
Practice head(s):
Leandra Guimarães; Clarissa Cerqueira Viana Pereira
Testimonials
‘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.’
Key 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
Work highlights
- 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.
Practice head(s):
Patricia Lima; Pedro Magalhães
Testimonials
‘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.’
‘Pedro de Castro Magalhães: unique and in-depth knowledge of tax.’
Key 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.
Practice head(s):
Márcio da Rocha Medina
Testimonials
‘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.’
Key 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
Work highlights
- 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.
Practice head(s):
João Manoel Rolla
Testimonials
‘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.’
Key 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
Work highlights
- 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 ‘competent‘ Flávio Couto Bernardes and André Tostes Carvalho, who excels in tax planning and transactions, jointly head up the practice.
Practice head(s):
Flávio Couto Bernardes; André Tostes Carvalho
Testimonials
‘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.’
Key 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
Work highlights
- 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 attentive‘ Daniela Procópio and Otto Carvalho jointly lead the tax department.
Practice head(s):
Werther Botelho Spagnol; Daniela Procópio; Marco Túlio Ibraim; Otto Carvalho
Testimonials
‘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.’
Key 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
Work highlights
- 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.
Practice head(s):
Thiago Braichi; Pedro Simão
Testimonials
‘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.’
Key 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
Work highlights
- 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.
Practice head(s):
Rafhael Frattari
Testimonials
‘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.’
Key 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.
Practice head(s):
Gilberto Ayres Moreira
Testimonials
‘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.’
Key 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
Work highlights
- 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 Gerais‘. Practice 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.
Practice head(s):
Henrique Azevedo
Testimonials
‘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.’
Key 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
Work highlights
- 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.
Practice head(s):
Paulo Coimbra; Onofre A. Batista Jr.; Alice de Abreu L. Jorge; Guilherme Bagno P. Morais; Filipe Piazzi
Testimonials
‘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 competent‘ Perdigão Viana, a key contact for healthcare, steel and infrastructure players seeking assistance in tax planning and litigation.
Practice head(s):
Marco Antonio Correa Ferreira
Testimonials
‘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.’
Key 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‘.
Practice head(s):
Luiz Henrique Cunha; Fabiana Leão
Testimonials
‘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.’
‘Cunha Leão Advogados is a law firm made up of experienced and renowned professionals in the Brazilian market. Despite being a young firm, the professional experience of the partners and their team is extensive and highly qualified. The knowledge and critical eye of the partners resulted in innovative solutions that met the interests of the client, generating great tax efficiency, with legal certainty.’
‘Luiz Henrique Cunha demonstrates great knowledge and experience in tax consulting. Fabiana Leão has extensive experience in tax litigation. Vinícius Torres demonstrated great knowledge of tax and accounting issues, helping clients identify risks and choose the best tax model for their business or transactions.’
‘Fabiana Leão, Vinicius Torres and Luiz Henrique Cunha are excellent at what they do. They are attentive, dedicated, and proactive.’
‘Cunha Leão provides a personalised service. The team, in addition to technical tax knowledge, has in-depth accounting knowledge. The firm is concerned with serving the client quickly, but always focusing on quality, both in tax litigation demands and in tax legal advice and consultancy.’
‘Danielle Victor: lawyer with in-depth tax knowledge and strong expertise in the litigation of tax contingencies.’
Key clients
Samarco
Kinross
Pjus
Canopus
Eletrosom
Coelho Diniz Supermercado
Arauco
M. Dias Branco
Vaccinar
Luiza Barcelos
Work highlights
- 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.
Practice head(s):
Guilherme Costa Val
Testimonials
‘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.’
Key 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
Work highlights
- 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.
Practice head(s):
Daniel Jardim Sena
Testimonials
‘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.’
Key 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
Work highlights
- 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.
Practice head(s):
Adriano Andrade Muzzi; Gustavo Falcão Ribeiro Ferreira
Testimonials
‘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.’
Key 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
Work highlights
- 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.
Practice head(s):
Eurides Veríssimo de Oliveira Júnior
Testimonials
‘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.’
Key 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
Work highlights
- 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.
Practice head(s):
Paulo Honório de Castro Júnior; Rodrigo Pires; Bruno Feitosa
Testimonials
‘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.’
Key clients
Anglo American
Gerdau
Sada
Vallourec
RHI Magnesita
Kinross
Vibra Agroindustrial
Yamana Gold
Samarco Mineração
Lhoist
Work highlights
- 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.