About Leite, Tosto e Barros
Offices
Leite, Tosto e Barros has strategic partnerships in Brazil’s main economic centers and abroad.
Social Responsibility
News
The issue of the concurrency of attorney’s fees in bankruptcy: concurrent or non-concurrent credit
In bankruptcy, attorney’s fees are a fundamental element of the process when establishing the correct compensation for those professionals representing the interests of the parties involved. This matter sometimes sparks intense debates in the legal field, particularly regarding the classification of these credits as concurrent or non-concurrent.
STJ rules the applicability of “undervalue” concept in real estate’s sale, under private order
In March 2023, the Third Panel of Brazil's Superior Court of Justice (“STJ”) issued a significant decision addressing the applicability of the legal concept of “undervalue” in real estate’s sale, under private offer, as stated in Section 891 and its paragraph, of the Brazilian Code of Civil Procedure (“CPC”).
Superior Court reinstates possibility of enforcement against shareholders of company under reorganisation
By Paulo Guilherme de Mendonça Lopes and Alexandre Paranhos, published in the International Law Office (ILO) platform In September 2023, the Superior Court of Justice (STJ) issued a significant ruling related to a debt enforcement against shareholders of a company under reorganisation, under Brazilian Law No. 11.101/2005. The decision was reached after a discussion on […]
STJ decides on validity of assignment of credit originating from fines
Article by Paulo Guilherme de Mendonça Lopes and Alexandre Paranhos, published in the International Law Office (ILO) platform, which outlines the legal provisions that regulate fines (also known as astreintes) in Brazilian law.
Leaders League 2023 acknowledges our performance
The international publication Leaders League has released the 2023 results for the litigation sector, and once again, Leite Tosto e Barros has been recognized for the excellence of its work in the areas of Large-Scale Labor Litigation, Arbitration and Civil and Commercial Litigation. Our partners have also been referenced in each of these areas! Partner […]
Our partners are among the Most Admired Lawyers in the Análise Advocacia Mulher 2023
In the 2023 edition of the Análise Advocacia Mulher 2023 ranking, Leite, Tosto e Barros is listed among the top 30 full-service law firms in São Paulo with the highest female representation. Our partners Luciana Arduin Fonseca, Renata Araújo and Paula Padilha Cabral Falbo have received a total of 10 recognitions, highlighting their expertise in […]
Tax Bulletin: Brazilian Supreme Court exempts capital gains on inheritance or donations taxed by ITCMD from income tax
In a recent decision, ARE 1387761, the Brazilian Supreme Court (STF) has exempted the applicability of income tax on capital gains resulting from the appreciation of assets transferred by inheritance or donation, already taxed by ITCMD, based on the understanding that this would constitute double taxation. Usually, the National Treasury requires Income Tax on the […]
Income Tax Return for individuals 2023 – RFB No. 2,134/2023
On February 27th, 2023, the Brazilian Federal Revenue Office (“RFB”) published RFB Normative Instruction No. 2,134, which governs the Annual Adjustment Declaration of Personal Income Tax (“Income Tax Return”) for fiscal year 2023 (calendar year 2022). The main change this year concerns the filing deadline, which starts on March 15 and ends on May 31, […]
We were recognized in Dispute Resolution: Litigation – Chambers Brazil 2023
Once again, Leite, Tosto e Barros Advogados has been referenced in Dispute Resolution: Litigation in the Chambers Brazil 2023 Guide (Chambers and Partners). This publication, which highlights the litigation area, evaluates law firms since 1990, identifying the leading players in the legal industry. Our partner Paulo Guilherme de Mendonça Lopes has also received individual recognition […]
Team
Leite, Tosto e Barros Advogados takes pride in having the most qualified professionals in various Areas of Practice. Get to know our team:
Administrative structure
The firm
The structure
Areas of Practice
Administrative
Bidding, Administrative Contracts and Concessions;
Misconduct in public office and Accusations of Damage to the Treasury;
Expropriation and establishment of Servitude Actions;
Land use and occupation: Operation license, Licenses and Interdiction.
Environmental
Representation in administrative proceedings for licensing and administrative sanctions, investigative procedures brought by environmental defense agencies at the municipal, state and federal levels, as well as defense of our clients’ interests in judicial proceedings.
Arbitration and Conflict Resolution
Working in arbitration proceedings with major arbitral institutions;
Legal assistance in Dispute Resolution Committees, mediation, conciliation and negotiation procedures, judicial and/or extrajudicial;
Developing Dispute System Design (DSD).
Banking
Services in litigation, judicially and administratively, against BACEN and the CVM;
Proposal of lawsuits in Brazilian Courts regarding banking issues;
Structuring of national and international financial operations.
Civil
Consulting on the purchase, sale, and lease of real estate;
Development of Property;
Drafting of legal opinions related to Civil Law inquires (obligations, contracts, civil liability, property, possession, real rights, guarantees);
Proposal of lawsuits regarding civil matters;
Defense of interests in judicial measures under civil law.
Proposal of judicial measures under civil law, including loan recovery.
Judicial recoveries.
Commercial
Negotiation with creditors and judicial recovery;
Preparation and analysis of commercial agreements.
Competition
Assistance in matters related to mergers, acquisitions and corporate reorganizations;
Representation in administrative and judicial proceedings related to competition issues.
Consumer
Defense and proposal of lawsuits related to consumer damages;
Consulting on advertising;
Consuting on commercial practices.
Business and Finance
Drafting of corporate documents: the firm provides consulting services for annual and extraordinary general meetings, administration, fiscal and executive board meetings.
Responses to consultations and drafting of legal opinions related to corporate issues, such as majority shareholders, minority shareholders, dissenting shareholders, shareholders’ agreement, board of directors, equity sale, shareholders and directors’ liability, capital increase, balance sheet analysis, subscription bonus, group of companies, debentures, negotiation of publicly-held company shares and consulting for companies regulated by the Brazilian Securities and Exchange Commission (CVM);
Proposal of administrative and judicial suits aiming to ensure the corporate rights and interests of our clients;
Project Finance;
Microfinance;
Cross-border Finance.
Mergers and Acquisitions
Consulting on mergers and acquisitions in Brazil and abroad;
Conducting of due diligence to survey the assets and liabilities of companies, while effectively coordinating with other service providers, such as auditors and consultants;
Preparation and negotiation of all documents related to the operations;
Representation before regulatory agencies for economic control to obtain approval for economic concentration.
Real Estate
Drafting and analysis of contracts in general, as well as contractual terminations;
Legal consulting on real estate purchase financing;
Evaluation and legal guidance in the utilization of the mortgage statute in conducting businesses;
Consulting service in real estate developments, land subdivisions, construction contracts, and residential and commercial leases agreements.
International
Recovery of Debt abroad;
Legal advice services on import and export of goods;
Legal guidance on technology transfers;
Accompanying clients in negotiations.
Capital Markets
Legal consulting for financial institutions;
Structured operations, public and private issuances in the national and international capital markets;
Consulting services in public offers to acquire shares for the cancellation of the registration of a publicly-held company, increase of controlling shareholder’s participation: acquisition of control of a publicly-held company;
Administrative and judicial litigation in matters related to the capital market;
Operations related to stock exchange, futures markets, and over-the-counter markets;
Structuring, establishment and registration of investment funds such as: Credit Rights Investment Funds (FIDC) and Equity Investment Funds (FIP);
Securitization operations, including those involving real estate receivables;
Consulting services to financial institutions, companies, and investment funds regarding the compliance with specific laws and regulations.
Corporate Criminal Law
Tax crimes;
Crimes against the financial system;
Money laundering crimes;
Economic crimes (unfair competition, capital markets, consumer law, among others);
Crimes related to bidding laws;
Bankruptcy crimes;
Press crimes;
Environmental crimes;
Crimes committed in extrajudicial liquidation and interventions.
Intellectual and Industrial Property
Drafting and analysis of electronic contracts;
Advice on Internet-related matters, especially regarding domain names;
Negotiations for technology transfer and trade secrets;
Representation in administrative (INPI) and judicial litigation disputes involving intellectual and industrial property;
Advice on franchise-related matters.
Public, Economic and Regulatory
Public service concession;
Public-private partnership;
Electric Energy;
Telecommunications;
Sanitation;
Competition;
Consumer Law;
Banking;
Public civil actions and popular actions covering various topics.
Corporate
Consulting for financial institutions in the compliance area.
Telecommunications, Oil and Electric Power
Consulting services on qualification and participation in tenders for concessions;
Representation in administrative and judicial litigation concerning regulatory agencies, as well as their areas of expertise;
Drafting and reviewing contracts involving concessions, partnerships, and related rights in the area of telecommunications, oil, natural gas, biofuels and electric power;
Drafting and reviewing financing contracts in the fields of telecommunications, oil, natural gas, biofuels and electric power;
Litigation in the Brazilian Courts involving electric power issues.
Labor and Social Security
Drafting of legal opinions and responses to inquiries related to labor, social security, and union legislation;
Consulting on procedures to be followed by companies to formalize employee hiring;
Assistance in union negotiations;
Drafting of defenses, consignment and payment lawsuits, injunctions, precautionary measures, declaratory actions, appeals before all levels of Labor Courts and Labor Public Prosecutor’s Office;
Attendance at hearings and oral arguments before courts;
Judicial approval of termination agreements, proposal of judicial investigation for the dismissal of employees with job stability.
Consulting
Consulting and preparation of general legal opinions, in the field of labor, social security and labor union;
Labor crisis management and advice;
Advice and preventive training, for labor legal department, as well as, the human resources team, and other employees;
Expertise in class actions and collective actions;
Representation/defense of client’s interests in investigations conducted by the Labor Public Prosecutor’s Office and inspections and/or penalties imposed by the Ministry of Labor and Social Security;
Consulting services in union negotiations.
Tax Litigation
Drafting of requests for special regimes and tax incentives;
Due diligence of tax related matters in mergers, acquisitions, incorporations and other operations;
Guidance and assistance in tax audits, including for individuals;
Preparation and monitoring of defenses and appeals in administrative proceedings;
Drafting and monitoring of all appropriate judicial measures to reduce tax burdens;
Drafting of administrative and legal claims for the recovery of wrongly paid amounts;
Defense against lawsuits for undue tax claims;
Assistance in obtaining tax clearance certificates;
Risk analysis in judicial and administrative disputes and identification of contingencies;
Tax procedural updates seminars;
Injunctions, annulment actions of arbitration award, and credit recovery claims.
Tax Consulting
Drafting of legal opinions and responses to tax inquiries;
Drafting of pleas and negotiations with the government to obtain tax incentives and special tax regimes;
Monitoring of due diligence procedures and non-procedural tax risk analysis;
Assistance in contract negotiations regarding tax matters;
Participation in legal-tax committees to discuss and propose changes to tax legislation;
Development and coordination of Tax Committees (“Tax Updates”) aiming to provide knowledge and debate on major tax changes for our clients.