Rolim Goulart Cardoso Advogados fields a deep bench of tax specialists who are adept at advising regional, national and multinational clients on complex advisory and litigation matters. Boasting a wealth of experience in tax, customs and social security issues, Alessandro Mendes Cardoso excels in administrative proceedings, including cases before CARF and the Federal Regional Courts. He jointly leads the Belo Horizonte-based practice with Luciana Goulart, an expert in administrative and judicial tax matters. Frederico de Almeida Fonseca takes the lead on non-contentious work, focusing on tax planning and transactional matters. Administrative litigation involving federal, state and municipal taxes is a key area of expertise for Tatiana Rezende Torres and Tadeu Negromonte de Moura.
Tax in Brazil
Rolim Goulart Cardoso Advogados
Responsables de la pratique:
João Dácio Rolim; Alessandro Mendes Cardoso; Luciana Goulart
Autres avocats clés:
Frederico de Almeida Fonseca; Tatiana Rezende Torres; Tadeu Negromonte de Moura
Les références
‘Dedicated professionals with extensive technical knowledge. The availability of the partners stands out.’
‘Tadeu Negromonte stands out for their strategic performance with broad technical and market knowledge.’
‘The team provides a fast, detailed service with balanced and appropriate risk assessment positions for each client and issue.’
Principaux clients
Telefônica Brasil S.A.
ArcelorMittal Brasil S.A.
Heineken Brasil S.A.
Furnas Centrais Elétricas/Eletrobras
ADM do Brasil (Archer Daniels Midland)
FIAT Chrysler Automóveis
Gerdau S.A. and Gerdau Açominas
Raízen Combustíveis S.A.
McDonald´s
American Tower do Brasil
TCL Semp
Helibrás – Airbus Helicopters
Siemens
O Boticário
Brazilian Association of IT and Communication Companies (BRASSCOM)
Sonda Brasil S.A.
Globo Comunicação e Participações S.A.
Coteminas S.A.
Sada Transportes e Armazenagens S.A.
Cemig and its subsidiaries
Principaux dossiers
- Representing Furnas in a motion to stay execution against the Federal Government for the cancellation of IRPJ and CSLL debts.
- Advising a multinational company on tax matters regarding the green hydrogen project that the client intends to implement in Brazil, with a total investment of R$6bn.
- Representing ExxonMobil Química in a motion to stay execution related to a tax assessment issued by tax authorities of the State of Rio de Janeiro, regarding alleged nonpayment of ICMS when oil products were purchased from a refinery located in Rio de Janeiro and stored in a warehouse located in the same State.
Sacha Calmon e Misabel Derzi Consultores e Advogados
With a strong reputation both in Minas Gerais and across Brazil, tax boutique Sacha Calmon e Misabel Derzi Consultores e Advogados is a key point of reference in Belo Horizonte for legal support in tax planning, indirect taxation, and tax litigation at both the administrative and judicial levels, including cases before CARF and the higher courts. The team attracts regular instructions from domestic and multinational clients across the telecoms, mining, steel, food and beverage, services, construction, automotive and healthcare sectors. André Mendes Moreira, a key contact for cases before the administrative and superior courts, and Valter Lobato, who is also noted for his expertise in tax litigation, jointly oversee the team. Direct tax specialist Fernando Moura excels in international taxation and restructuring matters.
Responsables de la pratique:
André Mendes Moreira; Valter Lobato
Autres avocats clés:
Fernando Moura; Rafael Caldeira
Les références
‘The Sacha Calmon firm, through the figure and representation of Fernando Moura, brought us legal clarity regarding the sector in which we operate, which allowed us to adapt our organisation to a correct tax/fiscal structure.’
‘Fernando Moura demonstrates deep knowledge of the subject that led us to hire the firm. His ability to explain such a confusing topic in our country truly brings clarity and aids in decision-making.’
‘What makes the firm unique is its commitment to achieving the result expected by the client. They don’t stop at the basics; they delve deeper and seek solutions that their peers do not present.’
Principaux clients
Rodovias Integradas do Oeste S/A
ABERT – Associação Brasileira de Emissoras de Rádio e TV
ABTA – Associação Brasileira de Televisão por Assinatura
Algar Telecom S.A.
Aliança Agrícola do Cerrado S.A.
Ambev S.A.
Atento Brasi S.A.l
Bradesco Saúde S.A.
CBMM – Companhia Brasileira de Metalurgia e Mineração
Claro S.A.
CPFL – Companhia Paulista de Força e Luz
Conexis Brasil
CSN Cimentos Brasil S.A.
Eletronorte – Centrais Elétricas do Norte do Brasil
FURNAS – Centrais Elétricas S.A.
General Motors do Brasil S.A.
Huawei do Brasil Telecomunicações S.A.
Hyundai Motor Brasil
INFRAERO – Empresa Brasileira de Infra-Estrutura Aeroportuária
Recofarma Industria do Amazonas LTDA
Telefônica Brasil S.A.
Mexichem Brasil Indústria de Transformação Plástica LTDA
VENN Brasil LTDA
TIM. S.A.
Principaux dossiers
- Assisted Rodovias Integradas do Oeste with two tax infraction notices issued by the IRS, disallowing the deduction of expenses incurred as part of a leveraged buyout operation.
- Defending Ambev in a tax enforcement challenging the validity and application of the “trigger” mechanism of the State Tax on Goods and Services under the Tax Swap regime (ICMS-ST).
- Defending Claro in a tax dispute concerning the State Tax on Goods and Services (ICMS) when conditional discounts are granted and related tax ancillary obligations.
Azevedo Sette Advogados
Azevedo Sette Advogados‘ tax practice handles non-contentious and contentious matters for a wide range of clients, including players from the agribusiness, TMT, automotive, engineering and infrastructure sectors, among others. The group is well placed to advise on administrative and judicial litigation at the state, municipal and federal levels, tax planning and the recovery of tax credits. The practice is led by Leandra Guimarães, who focuses on tax consulting and planning for M&A deals; Clarissa Cerqueira Viana Pereira, who handles both tax advisory and litigation matters; and Bruno Felippe Almeida, who specialises in non-contentious tax.
Responsables de la pratique:
Leandra Guimarães; Bruno Felippe Almeida; Clarissa Viana
Autres avocats clés:
João Paulo Ayres; Pedro Arthur Silva; Mariana dos Santos Abreu Lima
Les références
‘Very professional and great work!’
‘They have special care for the customer, empathy.’
‘Azevedo Sette Advogados is one of the most reliable firms I know. The firm’s standout quality lies in its empathetic approach and the sense of urgency with which it handles clients’ issues. Every email, report, and delivery, no matter how small, receives due attention and care.’
Principaux clients
GIROAGRO
ACLTEL
AEC CONTACT CENTER
NEXA RECURSOS MINERAIS S.A.
BAMAQ
AMG BRASIL
TTG BRASIL INVESTIMENTOS FLORESTAIS
A.R.G. GROUP
MOINHO SUL MINEIRO
PULSA GROUP
MULTOTEC
SPECIAL
ATLÉTICO MINEIRO S.A.F.
NEMAK ALUMÍNIO
VETORIAL
AMIF – ASSOCIAÇÃO MINEIRA DA INDÚSTRIA FLORESTAL
TOCTAO GROUP / MAUÁ GROUP
GIROAGRO
ACLTEL
AEC CONTACT CENTER
NEXA RECURSOS MINERAIS S.A.
BAMAQ
AMG BRASIL
TTG BRASIL INVESTIMENTOS FLORESTAIS
A.R.G. GROUP
MOINHO SUL MINEIRO
PULSA GROUP
MULTOTEC
SPECIAL
ATLÉTICO MINEIRO S.A.F.
NEMAK ALUMÍNIO
VETORIAL
AMIF – ASSOCIAÇÃO MINEIRA DA INDÚSTRIA FLORESTAL
TOCTAO GROUP / MAUÁ GROUP
Principaux dossiers
Botelho, Spagnol, Carvalho, Ibraim Advogados
Botelho, Spagnol, Carvalho, Ibraim Advogados has a wealth of experience in non-contentious tax matters, covering direct and indirect taxes, social security and customs, and a solid track record in administrative and judicial litigation. This broad range of services appeals to clients across various sectors, including manufacturing, steel, automotive, and mining. The practice is under the joint leadership of four partners: founding partner Werther Botelho Spagnol 'possesses notable procedural and tax law knowledge'; Otto Carvalho is noted for his 'meticulousness and technical refinement'; Marco Túlio Ibraim excels in tax litigation; and Daniela Procópio works across both the advisory and litigation spheres.
Responsables de la pratique:
Werther Botelho Spagnol; Daniela Procópio; Marco Túlio Ibraim; Otto Carvalho
Autres avocats clés:
Cezar de Paula Silva Filho; André Valadares
Les références
‘The firm Botelho Advogados operates in both tax consultancy and litigation with technical breadth, detail, and objectivity in its assessments, supporting important business decisions.’
‘It stands out in its service, carried out by professionals of high technical calibre and seniority, enabling work with the experience necessary for better evaluation of scenarios and risks.’
‘Notable members of the team include partner Daniela Procópio in consultancy services, and Marco Túlio Ibraim in tax litigation. All have strong technical knowledge, experience, and absolute availability for urgent and complex matters.’
Principaux clients
Anfavea- Associação Nacional dos Fabricantes de Veículos Automotores
ArcelorMittal Planos Comercial
Belgo Bekaert Arames
BMB – Belgo Mineira Bekaert Artefatos de Arame
Sitrel – Siderúrgica Três Lagoas
ArcelorMittal Pecém
Aperam Inox America do Sul
Peugeot-Citroen do Brasil Automóveis
Arcelormittal Brasil
Crown Embalagens Metálicas da Amazônia
FCA Fiat Chrysler Automóveis do Brasil
IvAperam Inox America do Sul S.A.eco (On Highway)
Usinas Siderúrgicas de Minas Gerais
Mineração Usiminas
Diefra Engenharia
Stellantis Financiamentos (PSA Finance)
Euro Repar Car Service
Banco Inter
Aço Verde do Brasil
Banco Mercantil do Brasil
Empresa de Mecanização Rural (Ferroeste Group)
Eleva In Haus Manutenção Industrial (Grupo Gps)
Principaux dossiers
- Represented Marelli Cofap in filing nine lawsuits across three Regional Courts, securing favourable injunctions to resume customs procedures.
- Assisting FCA Fiat Crysler Automóveis with obtaining a favourable ruling that allowed the company 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.
- Defending Usiminas in R$300m in assessment notices.
Rodolfo Gropen Advocacia
Rodolfo Gropen Advocacia is a boutique tax firm that combines solid capabilities in advisory and tax planning matters with a strong track record in judicial and administrative proceedings. The team applies its specialist knowledge of consumption tax, social security, pensions, and income tax to act for a varied client roster, featuring names from the mining, steel, services, engineering, telecoms and transport sectors. Practice head João Manoel Rolla has a wealth of experience in both tax consulting and litigation matters, and stands out for his knowledge of indirect taxation issues. Litigation specialist Guilherme Rodrigues Macedo focuses on administrative tax proceedings, while Juliana Melo Ribeiro's expertise covers indirect taxation, social security, and tax matters concerning the mining sector. Name partner Rodolfo Gropen is another key contact for tax litigation.
Responsables de la pratique:
João Manoel Rolla
Autres avocats clés:
Rodolfo Gropen; Juliana Melo Ribeiro; Guilherme Rodrigues Macedo
Les références
‘Good technical knowledge.’
‘The Rodolfo Gropen Advocacia firm stands out for the technical quality, seniority of its lawyers, and strong partnership in monitoring and addressing demands. Their service takes into account the company’s business interests, caution, and the best strategy to protect those interests. The provision of legal services is strategic, technical, and comprehensive.’
‘They are distinguished by collaboration and timely service. Another highlight is their receptiveness to the internal legal team’s perspective, validating the partnership on which we know we can always rely.’
Principaux clients
SITREL – Siderurgica Três Lagoas Ltda.
BASF S.A.
Companhia de Locação das Américas (Former Unidas)
Garoto S.A.
Fundação De Seguridade Social da ArcelorMittal Brasil – FUNSSEST
CEI Energia
Breedom Cervejaria S.A.
ArcelorMittal Pecém S.A.
Ingleza Indústria de Produtos de Limpeza e Cosméticos
Onno Logística Ltda
BPW SPORTS
Ligas de Alumínio S.A.
Cenibra
Mosaic P&K
Direcional Engenharia
Equinox Gold
Hypofarma
Tractebel
Major Drilling
Salus Infraestrutura Portuária S.A.
Stellantis (FCA Fiat Chrysler)
Localiza & Co.
Patrus Transportes LTDA
Novelis do Brasil
Ferrovia Norte Sul
VLI Multimodal S.A.
Usiminas S.A.
Vale S.A.
ArcelorMittal
Principaux dossiers
- Advising VLI Multimodal on a dispute challenging the application of the Urban Real Estate Tax (IPTU) on leased assets from the Federal Government, including railway lines and operational properties such as stations.
- Assisting ArcelorMittal Brazil in presenting an administrative defence and, if necessary, subsequent legal defence against the Federal Tax Authority’s collection of Social Integration Programme Contribution (PIS) and Social Security Financing Contribution (COFINS).
- Assisted Ferrovia Centro Atlântica with a tax infraction notice matter initiated by the Federal Tax Authority.
Bernardes & Advogados Associados
Noted for its strong contentious capabilities, the tax practice at Bernardes & Advogados Associados is particularly skilled at handling judicial and administrative proceedings concerning PIS, COFINS, and ICMS contributions. Flávio Couto Bernardes and André Tostes Carvalho, whose areas of expertise include tax consulting, planning, and compliance, jointly head up the group.
Responsables de la pratique:
Flávio Couto Bernardes; André Tostes
Autres avocats clés:
Fernando Lima Gomes
Les références
‘What makes this firm unique is the presence of its majority partner, Flavio Bernardes, who, in my opinion, is one of the greatest tax lawyers in Brazil.’
‘Flavio Bernardes – A professional with great experience and professionalism.’
‘Andre Tostes – Unique service and great technical knowledge.’
Principaux clients
Expresso Nepomuceno
Infoline Comunicações
Utilidad Comércio and Prime Comercial
E.P.O Empreendimentos
Carglass Automotiva
Cervam – Cervejaria da Amazônia
Qualicorp Administração e Serviços Ltda
ECM Projetos Industriais
IRB Logística Ltda.
Infoline Comunicações
Principaux dossiers
Freitas Ferraz Advogados
Distinguished by its strong advisory and tax planning offering, Freitas Ferraz Advogados' tax practice is well equipped to advise on the tax structuring of corporate transactions. The team also represents clients from a wide range of sectors, including life sciences, education, food, telecoms, mining, energy, real estate and tech, in tax disputes. Practice head Thiago Braichi focuses on tax advisory work, assisting foreign and domestic companies with the tax aspects of corporate transactions and investment structuring. Julia Swerts is proficient in administrative and judicial tax litigation, and also demonstrates in-depth knowledge of import customs law and foreign trade.
Responsables de la pratique:
Thiago Braichi
Autres avocats clés:
Julia Swerts; Romero Marinho
Les références
‘The ability to solve complex issues related to Brazilian taxation and explain them in a very easy-to-understand way.’
‘Knowledge and continuous follow-up.’
‘The firm presented a tax thesis not yet raised by other firms, which aimed to solve an ongoing lawsuit being handled by another firm, and it led to success. The differential was identifying the opportunity and pointing out the right path (a new thesis) in a dispute that until then had little chance of success. The work demonstrates legal expertise and proactivity in identifying opportunities.’
Principaux clients
Avenue Code
Biomm
Eneos
Arcor
Bem Brasil
Air Liquide
Zetra
Principaux dossiers
- Advised Zetra on its tax structuring prior to a transaction with a technology company.
- Advised a global leader in the footwear market on its international tax reorganisation.
- Representation of a leading company in the Brazilian dairy production sector in a lawsuit seeking the declaration of Urban Property Tax exemption, and the reimbursement and cancellation of the undue collections.
Gaia Silva Gaede Advogados
Gaia Silva Gaede Advogados is a well-established name in the Belo Horizonte market for both tax advisory and litigation services. The team is experienced in handling administrative and judicial disputes, while its non-contentious work includes tax planning, due diligence, compliance, and estate and wealth management. The practice is led by Márcio da Rocha Medina, whose broad expertise covers tax planning, litigation, corporate consulting, and wealth planning. Vitor Dantas Dias shines in judicial and administrative tax litigation at the municipal, state, and federal levels, with regular appearances before state taxpayer boards and CARF.
Responsables de la pratique:
Márcio Medina
Autres avocats clés:
Vitor Dantas Dias
Les références
‘Gaia Silva Gaede Advogados is always ready to support its clients with a multidisciplinary team made up of professionals based in several of its offices.’
‘I have received support in all the issues I needed, mainly from Márcio Medina, who assists me promptly and competently.’
Principaux clients
Tractebel Engineering Ltda.
Agera Co-Log Logistica De Coprodutos S/A
RG Pneus Ltda.
Improcrop do Brasil Ltda.
Sae Towers Brasil Torres de Transmissão Ltda.
Grupo AMC
VMI Sistemas de Segurança Ltda.
Ignição Digital Tecnologia da Informação Ltda.
Sankyu Inc.
Seculus da Amazônia Indústria e Comércio S/A
Classic Empreendimentos e Participações Ltda.
Grupo Farid
Principaux dossiers
Madrona Advogados
With extensive experience in domestic and international corporate tax issues, Madrona Advogados offers a comprehensive tax practice covering tax planning, transaction structuring, and tax litigation. Patrícia Lima oversees the Belo Horizonte-based tax litigation practice, while Pedro Magalhães takes the lead on consulting work, focusing on tax planning, M&A, and contracts. This blend of expertise attracts clients across diverse industries, particularly infrastructure, construction, steel, and food and beverages. Leandro Vieira handles litigation and advisory matters with a focus on tax planning and credit recoveries.
Responsables de la pratique:
Patrícia Lima; Pedro Magalhães; Leandro Vieira
Autres avocats clés:
Rafael Ladeira; Carlos Henrique Bomfim
Les références
‘The firm provides a differentiated tax consultancy service, covering not only administrative and operational processes based on current legislation but also potential risks related to litigation.’
‘The firm, through its partners, offers highly personalised service, always attentive to the company’s needs. Their approach is targeted and specific for each demand, providing differentiated solutions and in-depth analyses. The firm has significantly assisted us with tax and fiscal matters, through detailed studies of state and federal legislation, as well as the application of the most recent case law.’
‘Partner Patrícia Lima has stood out for her efficient and clear legal advice in the tax administrative sphere, bringing innovative and differentiated solutions and demonstrating above-average knowledge in complex tax and fiscal issues. Her handling of administrative demands is excellent, presenting new theses and perspectives.’
Principaux clients
Arcelormittal
VLI Group
Aperam Group
Confederação Nacional Da Indústria – CNI
BNDES – Banco Nacional de Desenvolvimento Econômico e Social
Rio Branco Alimentos (Pif Paf)
Igb Eletronica (Gradiente)
Equinox Gold
Magnesita Mineração S/A
Meliuz S/A YesTropical Industria de Alimentos S/A (Sucos Tial)
Fricasa Alimentos S/A
Solairedirect Holding Brasil S/A
Komatsu Brasil International Ltda.
Lhoist Group NoGasmig – Companhia de Gás de Minas Gerais
Duratex S/A NoAliança Geração de Energia
CMOC Brasil Mineração, Indústria e Participações Ltda.
Banco Mercantil do Brasil
Embaré Industrias Alimentícias S/A
Grupo Arcor / Bagley do Brasil Alimentos
Vilma Alimentos YesJaguar Mining Inc.
BRK Ambiental
BTG Pactual Gestora de Recursos Ltda.
Engelmig Energia Ltda.
CSEM Brasil
CSUL Desenvolvimento Urbano S/A
Grupo Peterfrut Comercial Ltda.
Principaux dossiers
Vilas Boas, Lopes e Frattari Advogados
A key destination for major industrial clients, Vilas Boas, Lopes e Frattari Advogados is particularly active in tax litigation, handling proceedings in both administrative and judicial spheres at the municipal and state levels. The group is also adept in non-contentious tax matters, including tax planning and tax incentives. Rafhael Frattari, a key reference for both tax litigation and transactional matters, oversees the tax practice, which also features Henrique Coimbra, who frequently provides legal opinions on tax planning and recovery.
Responsables de la pratique:
Rafhael Frattari
Autres avocats clés:
Henrique Coimbra
Les références
‘Service by specialists with speed, security and objectivity.’
Principaux clients
Arcelormittal Brasil S.A.
Aperam Inox América do Sul S.A.
Equinox Gold Fazenda Mine (Fazenda Brasileiro Desenvolvimento Mineral Ltda.)
CMU Energia Ltda.
Colégio Registral Imobiliário do Estado de Minas Gerais
Belgo Bekaert Arames Ltda.
Principaux dossiers
Ayres Westin Advogados
Ayres Westin Advogados is well placed to advise clients, most notably players from the mining, food and beverage, paper and pulp, and automotive industries, on a host of tax mandates, ranging from tax planning and due diligence to tax litigation at both administrative and judicial levels. International tax and trade expert Gilberto Ayres Moreira spearheads the practice. Victor Castro oversees the Belo Horizonte tax litigation practice, while Marcelo Correa focuses on tax compliance, planning and due diligence.
Responsables de la pratique:
Gilberto Ayres Moreira
Autres avocats clés:
Victor Castro; Marcelo Correa; Guilherme da Costa Val
Les références
‘With a team of highly qualified and experienced lawyers, the firm offers personalised and careful service, ensuring that each client receives the support they need to resolve their legal issues efficiently and effectively. Always up to date and with a service that inspires complete confidence.’
‘The service provided by this firm is unique, the team of lawyers is always helpful and willing to offer the best. They offer lectures to keep clients up to date with changes in legislation.’
‘I wholeheartedly recommend lawyer Marcelo Correa; he is a professional with extensive knowledge and unparalleled education.’
Principaux clients
Anglo American Minério de Ferro
Ford Motor
Mineração SMA
Santher Fábrica de Papel Santa Therezinha
Minetec Brasil Mineração
TM Copper Mineração
PIS PAF
TIAL
Vaccinar
Britivic
Uniaves
Onet Brasil
Zurich Santander Seguros e Previdência
Heineken
NSK
Coca-Cola FEMSA
Fator Seguradora
Hypera
Idemia
SEB do Brasil
Yamaha Motor
Principaux dossiers
- Assisted Globalbev Bebidas e Alimentos with the analysis of the tax implications of a complex cross-border distribution scheme.
- Assisted Talent Metals Copper with tax planning related to the sale of mineral rights.
- Provided strategic tax planning for TIAL, optimising business structures to enable the production of drinks in the Northeast with maximum tax efficiency.
Coimbra & Chaves
Coimbra & Chaves tax practice is noted for its comprehensive offering that covers both advisory work, such as tax planning and compliance, and contentious matters, including judicial and administrative proceedings. Paulo Roberto Coimbra and Filipe Piazzi, who split their time between São Paulo and Belo Horizonte, handle contentious and non-contentious tax matters. Onofre Alves Batista Júnior, a key contact for mandates concerning the taxation of mining companies; Alice de Abreu Lima Jorge, who advises mining, automotive and steel clients on tax consulting and litigation; and Mauricio de Saraiva Abreu Chagas, who is particularly active in the oil and gas, telecoms and transport segments, are the main names to note in Belo Horizonte.
Responsables de la pratique:
Paulo Roberto Coimbra; Onofre Alves Batista Júnior; Alice de Abreu Lima Jorge; Filipe Piazzi; Maurício de Saraiva Abreu Chagas
Les références
‘Coimbra Chaves presents proposals and opinions in the most assertive language and truly designed to meet the needs of legal managers, with a very clear, robust and state-of-the-art risk assessment methodology! The results obtained and the technical capacity of the partners are equally noteworthy.’
‘Paulo Coimbra is a highly respected and solid professional with a business vision. In addition to solving clients’ problems with robust planning, he does so in a very friendly manner, building lasting and fruitful ethical relationships.’
Principaux dossiers
Cunha Leão Advogados
Cunha Leão Advogados provides an integrated tax offering that combines advisory mandates with representation in administrative and judicial litigation. With a wealth of experience in federal, state, and municipal taxes, the practice is regularly sought out by prominent names from the mining, real estate, retail, steel and energy sectors. Direct and indirect tax specialist Luiz Henrique Cunha heads up the non-contentious arm of the practice, while Fabiana Leão takes the lead on tax litigation, showcasing particular expertise in indirect taxation.
Responsables de la pratique:
Luiz Henrique Cunha; Fabiana Leão
Autres avocats clés:
Vinícius Torres; Danielle Victor
Les références
‘The team demonstrates strong knowledge of the subjects required, providing fast and efficient service.’
‘Luiz Henrique Cunha always demonstrates a high level of knowledge in all the clarifications we have requested. The service is complete and fast. The answers are clear, objective and well-founded.’
‘The firm has technically qualified, helpful and attentive professionals. All demands that are strictly relevant to the company’s business are duly presented and carefully analysed. They are very up to date with regard to tax reform.’
Principaux clients
Samarco
Kinross
Vibra Energia (New Corporate Name of BR Distribuidora)
Canopus
Coelho Diniz Supermercado
M. Dias Branco
Morro Do Ipê Mineração
Oncoclínicas
Vaccinar
Luiza Barcelos
Raízen Combustíveis
Sds Siderurgia
Aço Verde do Brasil
Banco BS2
Rio Manso Mineração
Orthocrin
Principaux dossiers
- Representing Kinross Brasil Mineração in a lawsuit that allowed the transfer of accumulated ICMS credits.
- Advised Morro do Ipê on recovering ICMS tax credits.
- Advised Samarco on the ICMS taxation on the transfer of iron ore between establishments of the Company.
Lacerda Diniz Advogados
Lacerda Diniz Advogados‘ tax department offers a full range of services, including tax planning, due diligence, and preventive audits on the advisory side, as well as infraction notices and disputes involving customs and social security on the litigation front. The practice is now led by Fernanda Silveira, a specialist in administrative and judicial tax litigation, following the departure of Daniel Jardim Sena in February 2025.
Responsables de la pratique:
Fernanda Silveira
Les références
‘The firm is extremely careful with its clients, and the information is always up to date and accurate.’
‘Social awareness and knowledge of the sector.’
Principaux dossiers
Moura Tavares, Figueiredo, Moreira e Campos Advogados
Moura Tavares, Figueiredo, Moreira e Campos Advogados frequently supports clients in the engineering, construction, and retail industries in disputes over tax assessments, applications for exemptions and incentives, and cases involving provisional tax relief and social contributions. On the non-contentious side, the team handles tax planning, compliance reviews, and due diligence processes. Key contacts include Ricardo Alves Moreira, who oversees the practice, and Ismail Antonio Vieira Salles.
Responsables de la pratique:
Ricardo Alves Moreira
Autres avocats clés:
Ismail Antônio Vieira Salles
Les références
‘I can confidently say this is a unique law firm in the national legal landscape, especially due to its excellence in client service, commitment to results, and the team’s deep technical knowledge. What impresses us most is the firm’s ability to offer tailor-made legal solutions with agility, clarity, and strategic vision ‘
‘The team demonstrates not only mastery in their areas of practice but also great sensitivity in understanding the client’s context, which makes all the difference in making safe decisions.’
‘One of the key differentiators compared to other firms we’ve worked with is the collaborative approach and close relationship. We genuinely feel supported and accompanied through every stage of the process, with information always shared transparently and objectively.’
Principaux clients
Soluções em Aço Usiminas S/A
Cencosud Brasil Comercial Ltda.
Fuchs Agro Brasil Ltda.
LRC Mídia Out Of Home Ltda. (NEOOH)
Província Carmelitana de Santo Elias
RCC Empreendimentos Imobiliários Ltda.
Terra Fértil Agro Ltda.
Açofergo Tubos e Perfilados Ltda.
KTM Administração e Engenharia Ltda.
Auto Trek Veículos Ltda.
Ross Medical Ltda.
Principaux dossiers
William Freire Advogados
William Freire Advogados‘ tax department is noted for its deep expertise in the mining, steelmaking, agribusiness, and energy sectors, where it provides representation in administrative and judicial litigation, including cases before CARF and matters involving mining royalties. The practice is also active in tax planning and structuring for M&A transactions. At the helm of the department is Paulo Honorio De Castro, who shines in tax planning and transactional matters.
Responsables de la pratique:
Paulo Honório de Castro Júnior
Autres avocats clés:
Rodrigo Pires; Bruno Feitosa
Les références
‘Technical and legal knowledge of Brazilian tax aspects in general, and the mining sector in particular.’
‘Paulo Honório – knowledge and assertiveness.’
‘Technical knowledge and collaboration.’
Principaux clients
Samarco Mineração S.A
Gerdau
CSN Siderurgia, Cimentos, Energia e Mineração
Latin Resources
Meteoric Resources
Nexa Resources (Grupo Votorantim)
Porto Sudeste
ArcelorMittal Brasil
Sada Transportes e Logística
Vallourec do Brasil
Sigma Lithium
Anglo American
Grupo Montesanto Tavares
Brasil PCH S.A.
Aegea Saneamento
Brasil Rare Earths
Indústria Brasileira de Árvores (IBÁ)
Usiminas S.A.
RHI Magnesita
Principaux dossiers
- Engaged by IBÁ to act as Amicus Curiae before the Supreme Court and the Superior Court of Justice concerning the imposition of state VAT on the sale of renewable forests.
- Advising Gerdau on a tax planning strategy, following the Superior Court of Justice’s ruling to exclude government subsidy revenue from corporate income tax calculations.
Arrieiro Advogados
Arrieiro Advogados acts for a wide range of clients from Brazil's southeastern region, including companies, shareholders, investment funds and family businesses from the steel, transport, logistics, retail, and healthcare sectors, in mandates involving federal, state and municipal taxes. Practice head Eduardo Arrieiro handles both tax advisory and litigation matters, with a focus on M&A, special tax regimes and administrative and judicial proceedings.
Responsables de la pratique:
Eduardo Arrieiro
Autres avocats clés:
Guilherme Peixoto
Les références
‘The team at this firm stands out for its combination of technical excellence, strategic approach, and strong commitment to client outcomes. What makes this law firm unique is its ability to combine deep legal expertise with personalised service, focused on delivering practical solutions to complex problems, always with a high standard of quality.’
‘One of the main differentiators is the team’s solid academic and professional background, consisting of highly qualified professionals with strong performance in both advisory and litigation areas. In addition to their technical expertise, their availability, proactivity, and collaborative attitude are noteworthy, ensuring a relationship of trust and transparency with the client.’
‘Within the context of the national legal market, the firm distinguishes itself through its speed of delivery, technical rigour, and sensitivity in understanding the client’s business needs, adapting flexibly to the specificities of each case.’
Principaux clients
DOX Brasil Indústria e Comércio de Aços S/A
Grupo Tora S/A
LONAX Indústria de Lonas Ltda.
Grupo SADA S/A
LOGINVEST – Fundo de Investimento Imobiliário
AMIS – Associação Mineira de Supermercados
Aços Santa Clara
Associação Brasileira De Planos De Saúde – Abramge
Serpram – Serviço De Prestação De Assistência Médico-Hospitalar S/A – Grupo GNDI Intermédica
COFER – Ferro e Aço
Baldini Alimentos
Codil Alimentos
Grupo Cidade
Principaux dossiers
Azevedo Geraldes Advogados
Azevedo Geraldes Advogados' tax advisory practice is particularly geared towards the retail sector, where it has a strong client following. The team’s core offering includes tax planning, advice on tax benefits, and tax credit compensation. This is complemented by a contentious practice that assists clients with initiating actions related to tax and contribution compensations. The practice is led by Henrique Azevedo, whose knowledge covers direct and indirect taxes, compliance, and transactional matters.
Responsables de la pratique:
Henrique Azevedo
Principaux clients
MART MINAS DISTRIBUIÇÃO LTDA
VILLEFORT ATACADO E VAREJO LTDA.
MULTIFORMATO / SUPERNOSSO GROUP
MFA – MINERAÇÃO FLORESTA DO ARAGUAIA
VIA MONDO GROUP
GRUPO ZELO
FARID GROUP
OTIMIZA GROUP
Tecidos e Armarinho Miguel Bartolomeu S.A. – TAMBASA
DME POÇOS DE CALDAS PARTICIPAÇÕES S.A. – DME / DME ENERGÉTICA S.A. – DMEE.
SANTA HELENA GROUP (Irmãos Silva)
OLLÉA GROUP
WRV EMPREENDIMENTOS
ESTRELA DISTRIBUIÇÃO LTDA.
VET LINE GROUP
CHALEZINHO / NASALA GROUP
ABAAS – ASSOCIAÇÃO BRASILEIRA DOS ATACADISTAS DE AUTOSSERVIÇO
ENGECON ENGENHEIROS CONSTRUTORES LTDA
DOM ATACADISTA
ATALAIA ALIMENTOS
HERCAL FOUNDRY
Principaux dossiers
Corrêa Ferreira Advogados
Corrêa Ferreira Advogados advises a diverse client base—ranging from individuals to corporations—on both contentious and non-contentious tax matters. Its work spans administrative and judicial proceedings, tax reviews, and tax reduction strategies. The practice is jointly led by founding partner Marco Antônio Corrêa Ferreira, who focuses on the structuring of transactions, and André Perdigão Viana, a specialist in tax planning.
Responsables de la pratique:
Perdigão Viana; Marco Antônio Corrêa Ferreira
Autres avocats clés:
Camila Guerra
Principaux dossiers
Veríssimo, Moreira & Simas Advogados
Veríssimo, Moreira & Simas Advogados handles both litigation and advisory work, regularly assisting with compliance issues, tax audits, applications for special tax regimes, infraction notices, and tax planning. Founding partner Eurides Veríssimo De Oliveira Júnior has extensive expertise in both tax consulting and litigation matters at the federal, state, and municipal levels. The tax consulting team is coordinated by Gabriela Costa, who advises clients on the application and interpretation of tax legislation. Rafael Arêdes and Gabriela Fernandes focus on tax litigation.
Responsables de la pratique:
Eurides Veríssimo de Oliveira Júnior; Gabriela Fernandes; Rafael Arêdes; Gabriela Paula Costa
Principaux clients
BIOMEDICAL PRODUTOS CIENTÍFICOS MÉDICOS E HOSPITALARES S.A
LYON ENGENHARIA COMERCIAL LTDA
CAPPE BRASIL ENGENHARIA LTDA
ENECON ENGENHARIA LDA
MAIS ITAPEVI – SPE S.A
SINALMIG – SINAIS E SISTEMAS E PROGRAMAÇÃO VISUAL LTDA
DA TERRINHA INDÚSTRIA E COMÉRCIO DE ALIMENTOS LTDA
ICAL MINERADORA
D’GRANEL TRANSPORTES
KEMIGAS DISTRIBUIDORA DE GÁS
POSTO GRAMENSE
MG7 DE POSTOS DE COMBUSTÍVEIS
Principaux dossiers
- Advised ICAL MINERADORA on the review of PIS and COFINS calculation with the application of LC 160/2017, generating tax savings of R$ 15m and a 9.25% reduction on the recognised amounts.
- Advised LYON ENGENHARIA COMERCIAL LTDA on challenging Belo Horizonte’s reclassification of services, which increased the ISSQN tax rate and created a jurisdictional conflict.
- Assisted Kemigas Distribuidora de Gás with a project focused on optimising the tax burden on the commercialisation of LPG and Diesel Oil in 2022.