Chambers TaxLitigation NMK Legal500

Firm Name
NMK Advogados (Negreiro, Moreira & Kiralyhegy Advogados)
Country Brazil
Practice Area
EITHER select Practice Area from this drop-down list ►
Brazil - Tax (including advisory, litigation and customs)
OR If you have an earlier version of Word, type in this box: ►
Choose ONE from list of Practice Areas on last page of this document
Contact details to arrange interviews
Name Job Title Email Phone
LETS Marketing Marketing Consultancy rankings@letsmarketin + 55 11 99636-1638

g.com.br
What is the Team or Department Name (as used by your firm)

Tax
Head(s) of Team
Name Location
Eduardo Kiralyhegy Rio de Janeiro, Brazil
Fernando Rezende Andrade Rio de Janeiro, Brazil
Rafael Augusto Pinto Rio de Janeiro, Brazil
Number of PARTNERS in the team Number of NON-PARTNERS in the
Please mark anything confidential (not for publication) in red

team
Non-partners who spend at least

Partners who spend at least 50% of
3 50% of their time in this 0
their time in this department team/department
Your practice: what sets your practice apart from other

firms?
The NMK's tax area has always been the office's flagship. Highly specialized and with professionals
capable of serving clients in all demands, since there is no separation of the area into departments
and clients are always served by partners and senior lawyers, the area has experienced exponential
growth in the last decade. The client's profile has changed, giving the firm a portfolio of large
companies and cases, in addition to recognizing the quality of the work developed by old clients and
by the many new ones that have been added in recent years. For no other reason, today the firm
ranks among the offices responsible for handling cases involving billions of dollars.
ANÁLISE ADVOCACIA 2022
Our firm has been considered one of the most admired law firms in Brazil by the local publication
Análise Advocacia and the firm has also been recognized as one of the most admired specialized law
firms in the State of São Paulo by the Analise Advocacia Regional (regional guide which recommends
the main law firms by Brazilian states and cities).
Our partner Eduardo Kiralyhegy has been recognized as one of the most admired lawyers in Tax in
the state of Rio de Janeiro, and for his expertise in the construction sector.
Initiatives and innovation: what measures has your firm

introduced (or maintained) over the last year to benefit your
clients?
Where possible/relevant, please link these issues to the matters provided and/or provide tangible
examples of how these initiatives has worked in practice.

1. Tech / systems innovations – this may include the updating of the firm’s technology
capability, the introduction of AI, new policies regarding billing systems, collaboration, etc.
2. Socio-cultural initiatives – this should include diversity & inclusion initiatives (not only
women in law, but also concerning minority groups, the differently-abled, LGBQT+ etc.);
sustainability, corporate social responsibility and allied matters.
3. Pro-bono work (with accreditation where possible), with seniority of acting lawyer and/ or
number of hours. Please add any additional supporting information as you see fit.

Your practice: what do you think of our existing
rankings/commentary?

IMPORTAN
T
Clients: client referees

Referee feedback is a critical part of our research. Please provide
at least 20 referees we can talk to in confidence.
You may additionally include referees from referring law firms and other organisations that
can comment on the quality of the practice. Client names are received and held by us in
strict confidence; they are not passed to any other organisation; they are not contacted for
any purpose other than The Legal 500 research. We are fully GDPR-compliant.
Please download the referee spreadsheet from submissions.legal500.com.

Clients: publishable clients (Client names in this section will be published)
[Please do not write client names in CAPITAL LETTERS unless strictly necessary.]
Active key clients (over the last New client Length of

12 months) (yes/no) relationship
Wilson Sons No More than 2 years
Edison Chouest Offshore No More than 2 years
PetroRio No More than 2 years
Mills No More than 2 years
TechnipFMC No More than 2 years
ABEAM - Associação Brasileira das Empresas No More than 2 years

de Apoio Marítimo
OceanPact Serviços Marítimos No More than 2 years
Comitê Olímpico do Brasil No More than 2 years
GRUPO CBO - Companhia Brasileira de No More than 2 years

Offshore
Priner Serviços Industriais S.A. No More than 2 years
To add more clients, right-click in any field and select ‘Insert row below’

Clients: non-publishable clients (This list will not be published)
Active key clients (over the last New client Length of

12 months) (yes/no) relationship
To add more clients, right-click in any field and select ‘Insert row below’

The Legal 500 rankings and editorial
METHODOLOGY
The firm and its practices
The Legal 500’s key focus remains the law firm, as reflected through each
practice area. Our rankings analyse overall team strength and capability.
Individuals
In the following pages we invite you to nominate the leading partners and senior
associates within your team. All individuals nominated on these pages may be
considered for including in our Leading Individuals, Next Generation Partners, or
Rising Stars associates tables.
While inclusion in tables for nominated individuals cannot be guaranteed, this

information is also used to help us understand notable contributions to the wider
team, which may be recognised in our editorial commentary.
With the exception of any arrivals and departures that are simply noted, all
lawyers mentioned in Legal 500 editorial are by definition recommended.
1. Leading Individuals: this category is designed to identify those that are not
only thoroughly experienced in their sector, but also demonstrate ongoing
involvement with key transactions, cases or matters, broad peer
recognition and at least ten years’ experience as a private practice partner
(or relevant industry-equivalent post).
2. Next Generation Partners: this category is designed to identify standout

younger partners with up to five years’ experience in the role.
3. Rising Stars: this category identifies key senior associates, practice

directors and counsel; in certain cases, editors may take the discretionary
step of adding counsel of seniority -generally those resulting from a lateral
hire- in one of the above categories; similarly, it may be the case that a
semi-senior is included in rising stars.
Note: evaluation of the individual listings is undertaken on an annual basis – ie:

lawyers will not automatically remain in these categories, especially if there is
little/no evidence of their activity in the work highlights included below.
Please note that partners may not automatically move from the Next Generation
Partners to Leading Individuals’ listings.

Your team - Partners
Please detail all partners in the team who spend over 50% of their time in the practice, along with other
partners who participate in the sector whom you wish to bring to our attention, given their contribution.
Please nominate only genuinely exceptional candidates and provide supporting evidence. Please
do not include all of your partners. We only recognise those with excellent referee and peer feedback, who
have had a prominent role in several leading matters this year (and in past years).
The Legal 500 encourages firms to put forward talented women and minority lawyers to be considered for
inclusion as leading individual/next generation/rising stars.
If you need more boxes please copy this page.
Partner 1: leading individual
Name Location Ranked in previous

edition? (Yes/no)
Eduardo Kiralyhegy Brazil No
Supporting information
Eduardo is a lawyer graduated in 2001 from the Faculty of Law of Universidade Candido Mendes,
and founding partner of NMK Advogados, working in the areas of Public Law (Tax, Customs,
Regulatory and Administrative), in litigation and advisory matters. Eduardo was a member of the
Fiscal Councils of listed companies and an ICMS Inspector of the External Control Tax Internal
Affairs Bureau of the State of Rio de Janeiro Finance Department between 2013 and 2020. He is a
speaker at numerous events specializing in Tax and Customs Law and teaches at university
courses; he is vice-president of the Customs Law Commission of OAB/RJ (CDAD/RJ); member of the
Special Committee on Tax Affairs of the OAB/RJ (CEAT/RJ); member of the Brazilian Association of
Tax Law (ABDF); member of the Brazilian Tax Law Academy (ABDT) and of the International Fiscal
Association (IFA). Previously, he was part of Sergio Sahione Fadel and Aroldo Gomes de Mattos law
firms, dedicated to Tax issues.


edition? (Yes/no)
Rafael Augusto Pinto Brazil No
Rafael is a lawyer graduated in 2008 from the Faculty of Law of the Federal University of the State
of Rio de Janeiro – UNIRIO, with specialization in Tax and Financial Law from the Fluminense
Federal University – UFF and specialization in Accounting from the Federal University of Rio de
Janeiro – UFRJ. He is coordinator of the firm's Tax and Customs Law areas, working on litigation
and advisory issues. Rafael is also a member of the Customs Law Commission of OAB/RJ
(CDAD/RJ). Previously, he was part of the offices of Sacha Calmon, Mizabel Derzi – Consultores e
Advogados and Rollim, Viotti, Goulart, Cardoso Advogados, dedicated to Tax issues.

edition? (Yes/no)
Fernando Rezende Andrade Brazil No
Fernando is a lawyer graduated in 2008 from the Faculty of Law of Universidade Candido Mendes,
with a postgraduate degree in Financial and Tax Law from Universidade Federal Fluminense – UFF.
He also holds a degree in accounting science from Universidade Candido Mendes – UCAM. He has
extensive experience in Tax Law, focusing on judicial and administrative litigation, as well as
consulting and drafting opinions. Previously, Fernando worked at Sergio Bermudes Advogados and
was a tax lawyer at Sacha Calmon Misabel Derzi – Consultores e Advogados.

Your team - Partners: next generation
Please provide information about junior/new/younger partners who make a material difference to the
practice. Please nominate only genuinely exceptional candidates and provide
supporting evidence.
If you need more boxes (for more next generation partners) please copy this page.
Partner: next generation 1
Name Location
Your team - Associates: rising stars

Please provide information about senior associates (and counsel) who make a material difference to the
practice, including the length of time they have been at the firm and their date of qualification.
If you need more boxes (for more associates) please copy this page.

Associate: rising star 1
Name Location
Name Location
Name Location

Your team: significant recent arrivals and departures
Please only include arrivals and departures in this practice area. Please do
include all partners, counsel and senior associates where necessary.
Name Position/ Joined/ Joined Month/

role Departed/ from/Destinati year?
Promoted? on (firm)

*NEW* Publishable matter summary
Please pick up to three work highlights you feel are most representative of your practice, from
among the detailed work highlights you have set out on the following pages, and give a brief
summary below. Please ensure you only provide matter summaries for matters you are content for
us to publish.
NOTE:
a./ only provide work-highlight summaries for matters you are happy for us
to publish.
b./ we cannot guarantee that work highlights will be published if this
section is not completed.
EXAMPLE SUMMARIES
“Advised [insert company name] on acquisition of [Insert company name]”, or
“Advised consortium of banks on funding for a $6bn acquisition of a tech company”.
1. Summary (including client name)

NMK was hired to defend PetroRio against the tax assessment notices issued by the Brazilian
Federal Revenue Service. The amount involved in the case is over BRL 11 billion.
Your practice - detailed work highlights

Please provide up to 20 highlight matters that represent the practice over the past 12 months.
 To add multiple names or jurisdictions within a matter, right-click in any field and
select ‘insert row below’.
 To add additional matters, simply click a matter box, click the small icon in the top
left corner, then copy and paste onto a new page.

Publishable matter
Name of client Industry sector
PetroRio Jaguar Oil and gas

Matter description
PetroRio is one of the major Oil and Gas companies in Brazil. NMK was hired to defend PetroRio
against the tax assessment notices issued by the Brazilian Federal Revenue Service. In a customs
review process, the Federal Revenue found that the REPETRO special customs regime was not
complied with, which is why it demanded all unpaid taxes, heavy fines and interest.
Deal value Over BRL 11 billion
Was it cross-border?
Jurisdiction
No
Lead partner(s)
Name Office Practice area
Eduardo Kiralyhegy Brazil Tax Litigation
Other key team members

Rafael Augusto Pinto (partner) Brazil Tax Litigation
and Maria Fernanda Dortas
(associate)
Other firms advising on the matter and their role(s)

Firm name Role details Advising (specify the
firm/company/individual advised)
No
Start date End date

Ongoing
Non-publishable matter

PETRO RIO O&G EXPLORAÇÃO E Oil and gas

PRODUÇÃO DE PETRÓLEO LTDA
Matter summary
PetroRio is one of the major Oil and Gas companies in Brazil. NMK was hired to defend PetroRio
against the tax assessment notices issued by the Brazilian Federal Revenue Service. In a customs
review process, the Federal Revenue found that the REPETRO special customs regime was not
complied with, which is why it demanded all unpaid taxes, heavy fines and interest.
Deal value Over BRL 700 MM
Jurisdiction
No
Lead partner(s)

(associate)

N/A
Start date End date

Ongoing

Techdof Brasil AS Transport

Matter summary
Techdof Brasil is a company that operates in the Transportation sector. We were hired to file a
lawsuit to rule out the withholding income tax levied on the amounts due under the charter
agreement signed with Petrobras.
Deal value Over BRL 150MM
Jurisdiction
No
Lead partner(s)

(associate)

Sergio André Rocha Advocacy
and Consulting
Start date End date
Ongoing

BRAM OFFSHORE Shipping

Matter summary
BRAM is a company that operates in the shipping sector. NMK was hired to defend BRAM against
the tax assessment notices issued by the Brazilian Federal Revenue Service. In a customs review
process, the Federal Revenue found that the REPETRO and other special customs regimes were
not complied with, which is why it demanded all unpaid taxes, heavy fines and interest.
Deal value Over BRL 1.3 Billion
Jurisdiction
No
Lead partner(s)

(associate)

N/A
Start date End date

Ongoing

Sapura Navegação Shipping

Matter summary
Sapura is a company that operates in the shipping sector. NMK was hired to defend Sapura
against a tax assessment that canceled the REPETRO special customs regime. The cancellation
affects the import of 5 PLSV-type vessels, of fundamental importance in the exploration and
production of oil by Petrobras. Risk of re-export of vessels and closure of Sapura's activities.
Jurisdiction
No
Lead partner(s)

(associate)

Ferro, Castro Barros, Daltro e
Gomide Advogados and
Salomão, Kaiuca, Abrahão,
Raposo e Cotta Advogados
Start date End date
Ongoing

Flavio Nogueira Pinheiro de

Andrade
Matter summary
NMK was hired to file a lawsuit to challenge the income tax rate levied on the gain realized on the
sale of shares in an IPO.
Jurisdiction
No
Lead partner(s)

(associate)

N/A
Start date End date

Ongoing

Companhia de Navegação Shipping

Norsul
Matter summary
NORSUL is a company that operates in the shipping sector. NMK was hired to file a lawsuit to
ensure Norsul's right to reimbursement of the AFRMM generated in cabotage operations carried
out in the North and Northeast regions of the country. The discussion involves an Ordinance
edited by the Board of Directors of the Merchant Marine Fund that limited the right to
reimbursement to five years from the date of formalization of the request.
Jurisdiction
No
Lead partner(s)

and Osrmar Berardo Filho
(partner)

N/A
Start date End date

Ongoing

WILSON SONS AGENCIA Shipping

MARITIMA ("WSAM")
Matter summary
WSAM is a company that operates in the shipping agency sector. NMK was hired to defend
WSAM's interests against several infraction notices drawn up by the Federal Revenue Service to
demand the payment of several fines for non-compliance with the deadlines set out in the
regulatory standards for information on vehicles and cargo in the Federal Revenue's Foreign Trade
System.
Jurisdiction
No
Lead partner(s)

Rafael Augusto Pinto (partner), Brazil Tax Litigation
Fernando Rezende Andrade
(partner), Frederico Spektor
(associate), Maria Fernanda
Lopes Dortas (associate)

N/A
Start date End date

Ongoing

ESTALEIRO NAVSHIP Shipping

Matter summary
Navship is a company that operates in the shipping sector. NMK was hired to file a lawsuit to
ensure Navship's right to credits granted to exporters under REINTEGRA. The benefit is valid for
exporters and the thesis developed in the action is that the sale of vessels is equivalent to export
by virtue of a specific law.
Jurisdiction
No
Lead partner(s)


N/A
Start date End date

Ongoing
UP OFFSHORE Shipping
Matter summary
UP is a company that operates in the shipping sector. NMK was hired to file a lawsuit aimed at
questioning the incidence of ISS in vessel charter contracts, as there is no provision in the list of
services attached to Complementary Law 116/2003.
Jurisdiction
No
Lead partner(s)


N/A

Start date End date
Ongoing

Chambers TaxLitigation NMK Legal500

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Firm Name

NMK Advogados (Negreiro, Moreira & Kiralyhegy Advogados)

Contact details to arrange interviews

Name Job Title Email Phone

LETS Marketing Marketing Consultancy rankings@letsmarketin + 55 11 99636-1638

What is the Team or Department Name (as used by your firm)

Eduardo Kiralyhegy Rio de Janeiro, Brazil

Fernando Rezende Andrade Rio de Janeiro, Brazil

Rafael Augusto Pinto Rio de Janeiro, Brazil

Number of PARTNERS in the team Number of NON-PARTNERS in the

Please mark anything confidential (not for publication) in red

Non-partners who spend at least

Your practice: what sets your practice apart from other

ANÁLISE ADVOCACIA 2022

Initiatives and innovation: what measures has your firm

Please mark anything confidential (not for publication) in red

Please mark anything confidential (not for publication) in red

Please mark anything confidential (not for publication) in red

Clients: client referees

Please mark anything confidential (not for publication) in red

Active key clients (over the last New client Length of

Wilson Sons No More than 2 years

Edison Chouest Offshore No More than 2 years

PetroRio No More than 2 years

Mills No More than 2 years

TechnipFMC No More than 2 years

ABEAM - Associação Brasileira das Empresas No More than 2 years

OceanPact Serviços Marítimos No More than 2 years

Comitê Olímpico do Brasil No More than 2 years

GRUPO CBO - Companhia Brasileira de No More than 2 years

Priner Serviços Industriais S.A. No More than 2 years

Please mark anything confidential (not for publication) in red

Active key clients (over the last New client Length of

Please mark anything confidential (not for publication) in red

The firm and its practices

While inclusion in tables for nominated individuals cannot be guaranteed, this

2. Next Generation Partners: this category is designed to identify standout

3. Rising Stars: this category identifies key senior associates, practice

Note: evaluation of the individual listings is undertaken on an annual basis – ie:

Please mark anything confidential (not for publication) in red

If you need more boxes please copy this page.

Partner 1: leading individual

Name Location Ranked in previous

Eduardo Kiralyhegy Brazil No

Please mark anything confidential (not for publication) in red

Name Location Ranked in previous

Rafael Augusto Pinto Brazil No

Partner 3: leading individual

Name Location Ranked in previous

Fernando Rezende Andrade Brazil No

Please mark anything confidential (not for publication) in red

Partner: next generation 1

Your team - Associates: rising stars

Please mark anything confidential (not for publication) in red

Associate: rising star 2

Associate: rising star 3

Please mark anything confidential (not for publication) in red

Name Position/ Joined/ Joined Month/

Please mark anything confidential (not for publication) in red

1. Summary (including client name)

2. Summary (including client name)

3. Summary (including client name)

Your practice - detailed work highlights