Senior Partners: Sacha Calmon Navarro Coêlho, Misabel Abreu Machado Derzi, Valter de Souza Lobato, André Mendes Moreira, Juliana Junqueira Coelho, Paula de Abreu Machado Derzi Botelho, Eduardo Junqueira Coelho, João Flávio Machado Derzi
Partners: Alice Gontijo, Arnaldo Paiva, Fernando Moura, Frederico Breyner, Gabriel Amarante, Guilherme Quintela, Mônica Barros, Patrícia Gaia, Tiago Conde
Junior Partners: Alexandre Baroni, Eduardo Campos, Henrique Napoleão, Letícia Alves, Maíra de Britto, Marina Machado, Nayara Atayde, Rafael Caldeira
Number of partners: 25
Number of other lawyers: 45
Languages: English, French, German, Italian, Portuguese, Russian, Spanish
Founded in 1994, Sacha Calmon – Misabel Derzi Consultores e Advogados (SCMD) is regarded as an authority in Brazil in tax law. It is a boutique with offices in Belo Horizonte (MG), Rio de Janeiro (RJ), São Paulo (SP) and Brasília (DF), offering national coverage through a qualified network of correspondents over the whole Brazilian territory. When a case requires a multidisciplinary approach, SCMD works in partnership with other highly-recommended firms, that are specialised in other fields of law.
The firm also works in partnership with top law firms outside of Brazil. SCMD unique selling point is its high level of specialisation. It is one of the most distinguished firm in Brazil that acts exclusively in tax law, both Brazilian and international, including administrative and judicial tax litigation and preparation of specialised legal opinions. The firm brings together a highly qualified team of professionals, who stand out for their educational background and their continued activities in the most prestigious and traditional universities in Brazil and the world.
The team consists of more than a hundred people, and is led by the renowned professors Sacha Calmon Navarro Coêlho – recognised by a survey of the Brazilian Capital Market Institute (IBMEC, São Paulo), published in the magazine Exame, as one of the five most quoted tax lawyers in decisions of the Superior Court of Justice (STJ) and the Federal Supreme Court (STF); and Misabel Abreu Machado Derzi, formerly Attorney-General of the State of Minas Gerais and full professor of Financial and Tax Law of the Federal University of Minas Gerais (UFMG).
All other partners possess excellent qualifications and reputations for their experience in the tax field.
Main Areas of Practice:
The guiding light of SCMD is specialisation and it acts in the practice of tax law. The teams are divided by economic sector so that the professionals have broad knowledge of each clients’ business specificities.
Judicial & Administrative Tax Litigation:
Careful assessment of the degree of risk and definition of specific strategy; joint approach of merit (juridical theses) with the questions of fact (evidence); interaction with controller’s office and the accountancy department of the companies to ascertain the facts; high quality of the procedural briefs; special attention to the reports, with the appropriate layout, and with the content directed in accordance with the specific points of each client; permanent and personal follow-up of the cases; formation of leading cases and personal and direct action in the Higher Courts – Superior Court of Justice (STJ) and the Federal Supreme Court (STF) Tax
Consultancy & Preparation of Juridical Opinions:
Legal and juridical opinions; creation and formatting of new products focused on catering to the needs of each client, with the least possible tax impact; tax planning; legal opinions including the identification of problems in the litigation.
SCMD provides legal services to clients within the most diverse sectors of the economy, singling out especially telecommunications, iron and steel, mining, petroleum and petrochemicals, electrical power, the financial market, wholesale trade, civil construction and private pension plans and transportation.