The Macedo & Winter Advogados Associados office began its journey in 2014, as a result of the union of two experienced and highly qualified attorneys, Dr. Victor Macedo Vieira Gouvêa and Dr. James Winter. Since then, they have developed their legal advisory services with excellence and quality, best serving their clients and partners, always focusing on technical excellence and personalized service.

With a focus on business law, it has a team of specialists focused on tax, customs, port, regulatory, civil and corporate law, always seeking constant technical improvement with a view to offering the best and most innovative legal solutions.

In all areas of activity, the team is prepared to promote defenses in contentious claims, both judicial and administrative, as well as to act in a preventive manner, with advice and advice. The rigorous analysis of business operations brings security to its customers who perceive in Macedo & Winter Lawyers Associates a way to reduce the risks of their business.

The team also works in the elaboration and analysis of contracts, development of opinions, advice and monitoring of customs operations, attending both users and port operators to regulators and stakeholders, such as the Special Secretariat of Ports (SEP), National Transportation Agency Waterways (ANTAQ), ANVISA, MAPA and Federal Revenue Service.

Today the Macedo & Winter Advogados Associados office is already responsible for the legal advice of reference companies in the port and foreign trade sector, which testifies to its vast experience and technical competence.




  • Tax advice and consultancy
  • Tax Planning
  • Follow-up on due diligence of corporate operations
  • Transfer pricing in trade and service
  • Agreements to avoid double taxation
  • Taxation in foreign trade
  • Recovery of credits (federal, state and municipal taxes)
  • Tax compensation and analysis of the acquisition of third party credits provided by law
  • Administrative litigation with the Federal Revenue of Brazil (DRJs and CARF / DF), States (Secretariat of Finance) and Municipalities, involving federal, state and municipal taxes
  • Judicial litigation, acting on declaratory actions, annulments, writs of mandamus, fiscal foreclosures and other measures to defend individual and collective rights of taxpayers
  • Crimes against the tributal order


  • Advice and consulting on import and export operations
  • Security orders for release of goods
  • Administrative defenses with the Federal Revenue Customs of Brazil, in cases of forfeiture, tax reclassification, special customs control procedures among other needs
  • Dumping and anti-dumping investigation procedures
  • Ex-tariff
  • Drawback
  • Analysis and elaboration of International Contracts
  • Assistance in obtaining special customs procedures


  • Assistance in Projects (Public and / or Private):
    • Public: Obtaining of Concession, Delegation and / or Lease;
    • Private: Obtaining Grants (Authorization);
  • Port Tenders;
  • Regularization of Port facilities (Area expansions / Type Change or Cargo Profile / Operational Capacity);
  • Administrative Litigation: defenses, appeals and challenges;
  • Judicial Litigation: Annulment Actions / Security Mandate / Cautelares.
  • Analyzes of economic-financial contractual rebalancing;
  • Analysis of contractual extensions;
  • Transfer of ownership of grants;
  • Emergency operation;
  • Release of operations;
  • Exploration of non-target areas for port operations in organized ports;
  • Monitoring of legal and contractual obligations;
  • Disputes in arbitration;
  • Recovery of seized port works;

Performance in the following bodies:

  • Ministry of Transport.
  • National Agency for Water Transport - ANTAQ.
  • Port Authorities.
  • Federal Recipe of Brazil (Customs).
  • Brazilian Navy - Harbor Master's Office.
  • Brazilian Institute of the Environment and Renewable Natural Resources - IBAMA.
  • Secretariat of the Heritage of the Union - SPU.
  • Court of Accounts of the Union - TCU.
  • Ministry of Agriculture, Livestock and Supply - MAPA.


  • Debt collection and enforcement actions
  • Analysis and elaboration of commercial contracts and derivatives
  • Advice and advice on the legal structuring of corporate business
  • Real estate (real estate deals, purchase and sale of real estate, incorporations, land lots, real estate guarantees, regularization of areas, real estate business involving rural properties, leases and foreign investments).
  • Maritime (judicial and arbitration litigation involving recovery of debts, cargo, freight, demurrage, malfunctions, navigation accidents, insurance, multimodal transport, representation in legal proceedings to obtain urgent measures, such as arrest and legal opinions and response to consultations on maritime and port legislation, international conventions and agreements, legal advice related to foreign trade by sea).
  • Credit Recovery (judicial recovery or bankruptcy, collections, executions against the principal and co-sponsor, and other judicial measures aimed at preserving credit, debt restructuring, corporate recovery plans and strategies, corporate reorganization of companies in financial crisis).


  • Advice and advice on corporate planning, whether in the company's constitution, modifications and / or business succession
  • Mergers and acquisitions (Planning, structuring, negotiation and implementation of purchase and sale transactions, swap or combination of equity interests or assets)
  • Spin-off and incorporation
  • Anonymous society
  • Defense of shareholder rights
  • Formation of associations
  • National and foreign investments
  • Financing (structuring, negotiation and contracting of financing for the implementation of corporate and corporate transactions)
  • Joint Ventures and strategic alliances
  • Consortia (constitution, alterations and extinction)
  • Acquisition of control of sales and minority interest, including shareholders and quota holders
  • Due diligences.
  • Definition and improvement of corporate governance rules and principles


  • Assistance in projects of airport infrastructure;
  • Concession of use of areas;
  • Airport Tenders;
  • Regularization of airport facilities;
  • Administrative Litigation: defenses, appeals and challenges;
  • Judicial Litigation: Annulment Actions / Security Mandate / Cautelares.
  • Analyzes of economic-financial contractual rebalancing;
  • Analysis of contractual extensions;
  • Emergency operation;
  • Release of operations;
  • Exploration of areas not affected by airport operations;
  • Monitoring of legal and contractual obligations;
  • Disputes in arbitration;

Performance in the following organs:

  • Ministry of Transport.
  • National Civil Aviation Agency - ANAC.
  • Brazilian Airport Infrastructure Company - INFRAERO.
  • Federal Revenue of Brazil (Customs).
  • Aeronautics.
  • Court of Auditors of the Union - TCU.




09 de fevereiro de 2023 10h16, Brasília