Enforcement of Judgments 2026

BRAZIL

Colombia

Ecuador

Brazil

Peru

Brasilia

Bolivia

Trends and Developments Contributed by: Raquel Novais, Marco Behrndt, Daniella Zagari and Clara Gomes Machado Meyer Machado Meyer offers legal intelligence and exper - tise acquired over the course of its history and helps clients develop innovative solutions for their busi - nesses in line with market developments. For more than 50 years, the firm has sought to build an envi - ronment that values people, respects diversity, and generates recognition and professional development. It is dedicated to delivering successful experiences

Rio de Janeiro São Paulo

Paraguay

Chile

Argentina

and results across a broad and diverse spectrum. The firm stands out for its pioneering actions that have brought significant changes to Brazil, with innovation as the key to its continued success story. The firm is committed to creating lasting relationships based on a culture of commitment and collaboration, the de - velopment of highly competent teams, and keeping its knowledge and capabilities up to date.

Authors

Raquel Novais is a specialist in tax consulting, involving the interpretation of local and international tax legislation, structuring of new investments, operational and corporate restructurings, mergers and

Daniella Zagari is specialised in tax procedural law and has an

outstanding wealth of experience in complex and strategic cases, both individual and collective. Daniella has extensive experience in several fields, such as the following areas of knowledge: electricity, telephony, electronics, retail, cosmetics, pharmaceutical, industry, foreign trade, and financial institutions.

acquisitions, joint ventures, tax modelling of several business models, and taxation of several contractual arrangements. Raquel has a strong presence and great experience in tax litigation, both in the administrative and the judicial spheres. Her experience spans several sectors of industry, commerce and finance, covering regulated sectors such as natural resources and energy.

Clara Gomes is specialised in the areas of tax consultancy, administrative and judicial tax proceedings, focusing on the

Marco Behrndt has an extensive practice in judicial and administrative tax disputes, in addition to the provision of strategic tax consultancy on direct and indirect taxes. Marco is also engaged in activities in social

Supreme Court – STF. She is a former adviser to a Justice at the STF and is a professor of the professional master’s degree in international and comparative tax law at the Brazilian Institute of Tax Law (IBDT). Clara is a guest lecturer at numerous educational institutions and a speaker in Brazil and abroad. She has experience in the automotive, agricultural, banking, energy, telephony, oil and gas, retail, pharmaceutical, services and transportation and technology sectors.

security disputes and consultancy. His practice is regarded as strictly personal, assisting national and international clients. Marco’s expertise includes activities in several areas of knowledge, such as electronic, chemical, automotive and auto parts, pneumatics, mining, energy, paper and cellulose, services and retail companies, among others.

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