Team
Márcio Leal
Founding and Managing Partner
Mr. Leal has extensive experience in contracts, tax law and public law, advising clients in contracts negotiation, project structuring, tax planning and dispute resolution, especially in the infrastructure, energy and oil & gas industries.
Practing law for more than 25 years, Mr. Leal has already assisted clients on projects concerning the construction of platforms, submarines, hydroelectric and thermoelectric plants, the privatization of airports, the concession of railways, the structuring of public-private partnerships and the chartering of vessels.
Since 1999, he has been providing day-to-day legal assistance to one of the largest Brazilian gas transportation company, in connection with all its regulatory, corporate, contractual and tax matters, having provided services in the negotiation of gas transportation agreements, EPC agreements for the construction of gas compression units, sale of part of an equity stake to an investment fund, as well as in the identification of solutions for all relevant tax matters of the gas industry.
Márcio has also a successful track record defending the interests of his clients on strategic disputes resolutions, in all instances of the state and federal judiciary as well as in arbitrations. Recently, Márcio has acted in lawsuits in connection with the the construction of transmission lines in the State of Amazonas, the provision of maintenance services for platforms and the chartering of vessels for the main oil operator in Brazil.
- Other Activities
- Articles and Publications
- Since 1996, Mr. Leal is an attorney for the State of Rio de Janeiro, where he is active in the State Tax Department
- From 2006 to 2010, was hired as Professor of the University of Rio de Janeiro Law School, lecturing on Contracts, Torts and Private Law
- On 1992, was hired as Tax Professor of the Gama Filho University Law School
- ICMS tax triggerring event for gas transportation services in an entry and exit framework (O fato gerador do ICMS sobre serviços de transporte de gás em um marco regulatório de entrada e saída) https://jus.com.br/artigos/63555/o-fato-gerador-do-icms-sobre-servicos-de-transporte-de-gas-em-um-marco-regulatorio-de-entrada-e-saida
- The right to take credit for ICMS levied over the purchase of gas for use in the system by natural gas transporters (O Direito de Crédito do ICMS incidente sobre a aquisição de gás para uso no sistema pelas transportadoras de gás natural) https://jus.com.br/artigos/63556/o-direito-de-credito-do-icms-incidente-sobre-a-aquisicao-de-gas-para-uso-no-sistema-pelas-transportadoras-de-gas-natural
- The right to take credit in the acquisition of goods to integrate the fixed assets in light of Complementary Law 87/96 (O Direito de crédito na aquisição de bens para o ativo permanente à luz da LC 87/96). Article published at APERJ Notícias, Rio de Janeiro, June 1999, year 1, No 12
- ICMS: Interstate transactions between branches of a same legal entity. Non-qualification as transfer of fixed assets. (ICMS: Operações interestaduais entre estabelecimentos da mesma pessoa jurídica. Descaracterização de transferência de ativo fixo) Opinion published in the General Attorney Office for the State of Rio de Janeiro Mazagine, v. 50, 1997, p. 333-340.
- ICMS on the pipe transportation of gas (ICMS no serviço de transporte dutoviário de gás) – Lecture at the Gas Summit – Rio de Janeiro, 2016, Windsor Hotel
- Opportunities and Challenges in Contracts Renegotiation in the O&G Sector: an outlook for executives and decision makers – Webinar hosted by the Norwegian Brazilian Chamber of Commerce on June 18, 2020 https://nbcc.com.br/renegotiation-is-the-way-to-go/
- Perspectives on the regulation of decommissioning: challenges and opportunities of shipyards and offshore plays for the next few years (Perspectivas da regulação do descomissionamento: desafios e oportunidades para as indústrias de construção naval e offshore nos próximos anos). Webinar hosted by Leal Cotrim on 9 July2020, with the participation of ANP representatives https://youtu.be/2ocxyT-xmk0
- New Gas Market: challenges and opportunities for natural gas competitiveness in Brazil (Novo Mercado de Gás: desafios e oportunidades para competitividade de gás natural no Brasil). Webinar hosted by Leal Cotrim on 19 August 2020, with the participation of ANP representatives https://youtu.be/bqWI2hjMRHI
- Revitalizing is Paramount: challenges and opportunities in marginal and mature fields (Revitalizar é Preciso: desafios e oportunidades dos campos marginais e maduros). Webinar hosted by Leal Cotrim on 23 September 2020, with the participation of ANP representatives https://www.youtube.com/watch?v=DnFjGDstg8k
- Infrastructure Investments as an Instrument for the Recovery of Economic Activity (Investimentos em Infraestrutura como Instrumento para Recuperação da Ativdidade Econômica). Webinar hosted by Leal Cotrim on 14 October 2020 - https://www.youtube.com/watch?v=7Mf_34AVbaI
Contact information
- Leal Cotrim - Rio de Janeiro
- +55 21 3550 8080 | +55 21 9 9982 1864
- marcio@lealcotrim.com.br
- Download vCard
- Operates in the areas of Contracts, Litigation and Arbitration, Oil & Gas, Projects and Infrastructure and Tax
Training and Career
Bachelor of Laws
Univerisdade do Estado do Rio de Janeiro (1994)
LL.M.
Columbia University, NY (2000)
Master of Laws
Universidade do Estado do Rio de Janeiro (2006)
PH.D
Universidade do Estado do Rio de Janeiro (2011)
Bar Admissions
OAB - RJ 84.801 | SP 156.800
Languages
English, Spanish
Márcio Leal
Founding and
Managing Partner
Contact information
- Leal Cotrim - Rio de Janeiro
- +55 21 3550 8080 | +55 21 9 9982 1864
- marcio@lealcotrim.com.br
- Download vCard
- Operates in the areas of Contracts, Litigation and Arbitration, Oil & Gas, Projects and Infrastructure and Tax
Training and Career
Bachelor of Laws
Univerisdade do Estado do Rio de Janeiro (1994)
LL.M.
Columbia University, NY (2000)
Master of Laws
Universidade do Estado do Rio de Janeiro (2006)
PH.D
Universidade do Estado do Rio de Janeiro (2011)
Bar Admissions
OAB - RJ 84.801 | SP 156.800
Languages
English, Spanish
Mr. Leal has extensive experience in contracts, tax law and public law, advising clients in contracts negotiation, project structuring, tax planning and dispute resolution, especially in the infrastructure, energy and oil & gas industries.
Practing law for more than 25 years, Mr. Leal has already assisted clients on projects concerning the construction of platforms, submarines, hydroelectric and thermoelectric plants, the privatization of airports, the concession of railways, the structuring of public-private partnerships and the chartering of vessels.
Since 1999, he has been providing day-to-day legal assistance to one of the largest Brazilian gas transportation company, in connection with all its regulatory, corporate, contractual and tax matters, having provided services in the negotiation of gas transportation agreements, EPC agreements for the construction of gas compression units, sale of part of an equity stake to an investment fund, as well as in the identification of solutions for all relevant tax matters of the gas industry.
Márcio has also a successful track record defending the interests of his clients on strategic disputes resolutions, in all instances of the state and federal judiciary as well as in arbitrations. Recently, Márcio has acted in lawsuits in connection with the the construction of transmission lines in the State of Amazonas, the provision of maintenance services for platforms and the chartering of vessels for the main oil operator in Brazil.
- Other Activities
- Publications
- Since 1996, Mr. Leal is an attorney for the State of Rio de Janeiro, where he is active in the State Tax Department
- From 2006 to 2010, was hired as Professor of the University of Rio de Janeiro Law School, lecturing on Contracts, Torts and Private Law
- On 1992, was hired as Tax Professor of the Gama Filho University Law School
- ICMS tax triggerring event for gas transportation services in an entry and exit framework (O fato gerador do ICMS sobre serviços de transporte de gás em um marco regulatório de entrada e saída) https://jus.com.br/artigos/63555/o-fato-gerador-do-icms-sobre-servicos-de-transporte-de-gas-em-um-marco-regulatorio-de-entrada-e-saida
- The right to take credit for ICMS levied over the purchase of gas for use in the system by natural gas transporters (O Direito de Crédito do ICMS incidente sobre a aquisição de gás para uso no sistema pelas transportadoras de gás natural) https://jus.com.br/artigos/63556/o-direito-de-credito-do-icms-incidente-sobre-a-aquisicao-de-gas-para-uso-no-sistema-pelas-transportadoras-de-gas-natural
- The right to take credit in the acquisition of goods to integrate the fixed assets in light of Complementary Law 87/96 (O Direito de crédito na aquisição de bens para o ativo permanente à luz da LC 87/96). Article published at APERJ Notícias, Rio de Janeiro, June 1999, year 1, No 12
- ICMS: Interstate transactions between branches of a same legal entity. Non-qualification as transfer of fixed assets. (ICMS: Operações interestaduais entre estabelecimentos da mesma pessoa jurídica. Descaracterização de transferência de ativo fixo) Opinion published in the General Attorney Office for the State of Rio de Janeiro Mazagine, v. 50, 1997, p. 333-340.
- ICMS on the pipe transportation of gas (ICMS no serviço de transporte dutoviário de gás) – Lecture at the Gas Summit – Rio de Janeiro, 2016, Windsor Hotel
- Opportunities and Challenges in Contracts Renegotiation in the O&G Sector: an outlook for executives and decision makers – Webinar hosted by the Norwegian Brazilian Chamber of Commerce on June 18, 2020 https://nbcc.com.br/renegotiation-is-the-way-to-go/
- Perspectives on the regulation of decommissioning: challenges and opportunities of shipyards and offshore plays for the next few years (Perspectivas da regulação do descomissionamento: desafios e oportunidades para as indústrias de construção naval e offshore nos próximos anos). Webinar hosted by Leal Cotrim on 9 July2020, with the participation of ANP representatives https://youtu.be/2ocxyT-xmk0
- New Gas Market: challenges and opportunities for natural gas competitiveness in Brazil (Novo Mercado de Gás: desafios e oportunidades para competitividade de gás natural no Brasil). Webinar hosted by Leal Cotrim on 19 August 2020, with the participation of ANP representatives https://youtu.be/bqWI2hjMRHI
- Revitalizing is Paramount: challenges and opportunities in marginal and mature fields (Revitalizar é Preciso: desafios e oportunidades dos campos marginais e maduros). Webinar hosted by Leal Cotrim on 23 September 2020, with the participation of ANP representatives https://www.youtube.com/watch?v=DnFjGDstg8k
- Infrastructure Investments as an Instrument for the Recovery of Economic Activity (Investimentos em Infraestrutura como Instrumento para Recuperação da Ativdidade Econômica). Webinar hosted by Leal Cotrim on 14 October 2020 - https://www.youtube.com/watch?v=7Mf_34AVbaI