DD&L Advogados Associados

Firm Details:

Founding Partners: Átila Denys, José Alberto Dantas and Cláudia Lopes Bernardino

Managing Partner: Átila Denys and Elisa Denys

Number of partners: 28

Number of lawyers: 8

Languages: Portuguese and English

Firm Overview:

DD&L Associados is widely recognized for its strategic and comprehensive legal solutions, establishing itself as a trusted partner for companies across various sectors, particularly in the Manaus Free Trade Zone. The firm stands out in the areas of Environmental, Civil, Labor, Tax, and Corporate Law, offering specialized consulting and effective representation in both advisory and litigation matters.

The firm has prioritized client-centered strategies, service internationalization, and investments in technology, maintaining its position at the forefront of legal practice and delivering high-impact, efficient legal solutions.

With offices in Manaus and São Paulo, DD&L leverages its regional expertise and national reach to support clients with tailored legal solutions across Brazil’s key economic hubs.

Main Areas of Practice:

Tax Team

Managing Partners in Manaus: Adriana Rother, Priscilla Veras and Ninfe Dantas

Managing Partner in São Paulo: Luis Rogério Farinelli

Number of partners: 13

Number of lawyers: 1

Language: Portuguese and English

Led by seasoned partners Adriana Rother, Ninfe Dantas, and Priscilla Veras in Manaus and Luis Rogerio Farinelli in Sao Paulo, DD&L’s Tax Team combines strategic insight with deep regulatory knowledge to navigate Brazil’s complex tax landscape. The team offers proactive legal counsel and manages high-stakes administrative and judicial tax disputes with a distinctive blend of precision, prudence, and business-minded practicality—earning the trust of clients operating across diverse industries.

What sets DD&L apart is its trailblazing role in shaping precedent within Brazil’s most strategic tax zone located in the North Region. The firm crafted the legal thesis—now confirmed by Brazil’s Superior Court of Justice (STJ)—that exempts companies operating in the Manaus Free Trade Zone from key federal contributions (PIS and Cofins) on certain revenues. This groundbreaking result positions DD&L not only as a legal advisor, but as an architect of tax certainty for companies investing in Brazil.

Specialization in Tax Theses:

- Expertise in developing and litigating tax theses to challenge illegal tax demands.

- Helps clients cease payments on certain taxes and recover undue amounts collected over the prior five years.

- Provides significant financial and strategic advantages to clients, positioning them ahead of competitors.

Labor Team

Managing Partner: Priscilla Rosas

Number of partners: 7

Number of lawyers: 4

Languages: Portuguese and English

Our Labor Team is experienced, creative, and agile in both strategic consultancy and litigation, operating actively in Manaus and São Paulo. Led by partner Priscilla Rosas, the team stands out locally and nationally for its ability to handle complex employment matters, union negotiations, and sensitive disputes with precision and business acumen. In 2025, Priscilla debuted in the Chambers & Partners ranking, a recognition of her leadership and the team's consistent delivery of client-focused, high-impact legal solutions.

Civil Team

Managing Partner: Rayane Lins

Number of partners: 2

Number of lawyers: 1

Languages: Portuguese and English

Coordinated by Rayane Lins, our Civil Team is wide-ranging and confidently handles diverse demands—from strategic and mass civil litigation to advisory services in contracts, compliance, and corporate governance.

The team also acts in Commercial, Criminal, and Consumer Law, offering tailored legal solutions with a focus on risk mitigation and business strategy. Additionally, it advises on Public Bidding, Anti-Corruption and Corporate Integrity and is increasingly active in matters of Privacy, Data Protection and Intellectual Property, assisting clients in aligning legal obligations with innovation and regulatory demands.

Environmental and Corporate Team:

Managing Partner: Marcela Melo

Number of partners: 2

Number of lawyers: 1

Languages: Portuguese and English

Led by Marcela Melo, DD&L’s Environmental and Corporate team is multidisciplinar and known for its precision, discretion and diligent. The team is lean, works with efficiency, advising clients in Corporate Law, Environmental Law, Real Estate Transactions, Succession Planning and Asset Reorganization, delivering tailored legal strategies that align with regulatory compliance and long-term business continuity.

The Environmental and Corporate team is the the firm’s most profitable unit, with notable expertise in national M&A and a strong reputation for efficiently drafting, managing and registering corporate acts. The team also plays a key role in aligning environmental advocacy with strategic decision-making—particularly in regulated sectors and complex asset transfers.