{"id":249,"date":"2026-08-26T16:17:36","date_gmt":"2026-08-26T19:17:36","guid":{"rendered":"https:\/\/lbm.letsite.com.br\/?post_type=profissional&#038;p=249"},"modified":"2026-09-29T17:38:45","modified_gmt":"2026-09-29T20:38:45","slug":"lycia-braz-moreira","status":"publish","type":"profissional","link":"https:\/\/lbm-legal.com.br\/en\/profissional\/lycia-braz-moreira\/","title":{"rendered":"Lycia Braz Moreira"},"content":{"rendered":"<p>An attorney with extensive experience in Tax, Customs, Corporate Law, and Contracts, with a strong track record of providing strategic legal counsel to Brazilian and international companies across a wide range of industries.<\/p>\n<p>She advises on investment structuring, corporate reorganizations, structured transactions, and complex commercial transactions, with particular experience in advising foreign companies operating in Brazil.<\/p>\n<h2>Languages<\/h2>\n<p>English, French, and Spanish.<\/p>\n<h2>Expertise<\/h2>\n<ul>\n<li>Strategic tax advisory and planning, with a focus on efficiency and compliance.<\/li>\n<li>Customs and International Trade Law.<\/li>\n<li>Foreign investment structuring and development of business models for foreign companies operating in Brazil.<\/li>\n<li>Advice on commercial transactions and corporate operations.<\/li>\n<li>Corporate Law and business structuring.<\/li>\n<li>Drafting, reviewing, and negotiating commercial agreements, with a focus on legal compliance and risk mitigation.<\/li>\n<\/ul>\n<h2>Recognitions<\/h2>\n<ul>\n<li>World Tax (ITR): Recognized as Highly Regarded in the Corporate Tax and Indirect Tax categories in 2022, 2023, 2024, 2025, and 2026. Also recognized in the ITR Women in Tax Leader 2026 ranking.<\/li>\n<li>LACCA Approved: Recognized for her expertise in Tax and Corporate\/M&amp;A in 2017, 2018, 2019, 2022, 2023, and 2024.<\/li>\n<li>Leaders League: Recognized as one of the leading lawyers in Tax Advisory in 2020, 2021, 2022, 2023, and 2024.<\/li>\n<li>Latin Lawyer 250: Recognized in 2021 as a Recommended Lawyer in Corporate\/M&amp;A and Tax.<\/li>\n<li>Legal 500: Recognized for her work in Corporate and M&amp;A \u2013 Mid-Market in 2022 and 2023.<\/li>\n<\/ul>\n<h2>Professional and Academic Experience<\/h2>\n<ul>\n<li>Founded and chaired the OAB\/RJ Customs Law Committee from 2013 to 2021 and served as a member of the OAB\/RJ Special Committee on Tax Matters.<\/li>\n<li>Visiting Professor in the LL.M. in Tax Law program at Funda\u00e7\u00e3o Getulio Vargas (FGV-RJ).<\/li>\n<li>Professor in postgraduate Tax Law programs at the Pontif\u00edcia Universidade Cat\u00f3lica do Rio de Janeiro (PUC-Rio), Instituto Presbiteriano Mackenzie, and Universidade Candido Mendes (UCAM).<\/li>\n<li>Academic Coordinator of the Postgraduate Program in Tax Law and the Extension Program in Tax Litigation at Universidade Candido Mendes (UCAM) from 2005 to 2014.<\/li>\n<li><a href=\"http:\/\/lattes.cnpq.br\/5563505287521242\">Lattes Resume<\/a><\/li>\n<\/ul>\n<h2>Publications<\/h2>\n<ul>\n<li><em>Reforma Tribut\u00e1ria e Agroneg\u00f3cio: Desafios e Oportunidades para o Investidor Estrangeiro<\/em>, in <em>Tributa\u00e7\u00e3o no Agroneg\u00f3cio. Volume II<\/em>. Rio de Janeiro: Lumen Juris, 2026. (Article)<\/li>\n<li><em>A imunidade do ITBI na integraliza\u00e7\u00e3o de capital e o julgamento do Tema 1348 do STF: repercuss\u00f5es no planejamento patrimonial e sucess\u00f3rio<\/em>, <a href=\"https:\/\/lexlegal.com.br\/a-imunidade-do-itbi-na-integralizacao-de-capital-e-o-julgamento-do-tema-1348-do-stf-repercussoes-no-planejamento-patrimonial-e-sucessorio\/\">Lex Legal<\/a>, 2026. (Article)<\/li>\n<li><em>Reforma Tribut\u00e1ria e Com\u00e9rcio Exterior: Impactos e Desafios para a Tributa\u00e7\u00e3o Aduaneira<\/em>, in <em>Vozes Femininas na Reforma Tribut\u00e1ria. Vol. II: Coment\u00e1rios \u00e0 Lei Complementar n\u00ba 214\/2025<\/em>. Rio de Janeiro: Lumen Juris, 2025. (Article)<\/li>\n<li><em>Reflex\u00f5es sobre o Tema Repetitivo n\u00ba 1.293 e a adequada aplica\u00e7\u00e3o da S\u00famula CARF n\u00ba 11<\/em>, Coluna Mulheres no Aduaneiro, <a href=\"https:\/\/institutoaduaneiro.com.br\/prescricao-intercorrente-nos-processos-administrativos-em-materia-aduaneira-reflexoes-sobre-o-tema-repetitivo-1293-e-a-adequada-aplicacao-da-sumula-carf-no-11\/\">Instituto de Pesquisas em Direito Aduaneiro (IPDA)<\/a>, 2025. (Article)<\/li>\n<li><em>Tributos em Esp\u00e9cie<\/em>, in <em>Curso de Direito Tribut\u00e1rio<\/em>. S\u00e3o Paulo: Quartier Latin, 2011. (Book Chapter)<\/li>\n<li><em>Os postulados da proporcionalidade, da razoabilidade e da proibi\u00e7\u00e3o de excesso como instrumentos da pondera\u00e7\u00e3o de interesses: o caso do dep\u00f3sito pr\u00e9vio como condi\u00e7\u00e3o de admissibilidade do recurso administrativo fiscal<\/em>, in <em>Processo administrativo tribut\u00e1rio: estudos em homenagem ao professor Aur\u00e9lio Pitanga Seixas Filho<\/em>. S\u00e3o Paulo: Quartier Latin, 2007. (Book Chapter)<\/li>\n<li><em>Um Recente Est\u00edmulo ao Com\u00e9rcio Exterior<\/em>, Jornal Valor Econ\u00f4mico, 2009. (Article)<\/li>\n<li><em>Certid\u00f5es Negativas e Direitos Fundamentais dos Contribuintes<\/em>, in <em>Certid\u00f5es Negativas e Direitos Fundamentais dos Contribuintes<\/em>. S\u00e3o Paulo: Dial\u00e9tica, 2007. (Book Chapter)<\/li>\n<\/ul>\n<h2>Lectures and Speaking Engagements<\/h2>\n<ul>\n<li>2\u00ba Simp\u00f3sio das Tributaristas Cariocas, November 2025.<\/li>\n<li>Regimes Especiais e Reforma Tribut\u00e1ria, APET, December 2024.<\/li>\n<li>1\u00ba Simp\u00f3sio das Tributaristas Cariocas, November 2024.<\/li>\n<li>Impactos da Reforma Tribut\u00e1ria no Setor de Sa\u00fade, September 2023.<\/li>\n<li>Congresso Internacional de Estudos Aduaneiros, December 2022.<\/li>\n<li>Webinar Reforma Tribut\u00e1ria, Semin\u00e1rio Tributando com Elas III, August 2020.<\/li>\n<li>Webinar Reten\u00e7\u00e3o de Bens Importados: (i)legalidade, S\u00famula 323 e o Tema 1042 do STF, December 2020.<\/li>\n<li>Webinar Tributa\u00e7\u00e3o e Sa\u00fade, November 2020.<\/li>\n<li>Exclus\u00e3o do ICMS das bases de c\u00e1lculo do PIS e da COFINS: poss\u00edveis repercuss\u00f5es do julgamento pelo STF dos embargos de declara\u00e7\u00e3o, December 2019.<\/li>\n<li>Desafios do Repetro Sped, August 2019.<\/li>\n<li>Novas Tecnologias e Conflitos de Compet\u00eancia \u2013 ICMS x ISS, June 2019.<\/li>\n<li>Um ano do Repetro Sped: Experi\u00eancias do mercado de P&amp;G, May 2019.<\/li>\n<li>Tributa\u00e7\u00e3o da Advocacia, March 2019.<\/li>\n<li>II Congresso Contencioso Tribut\u00e1rio em Debate: 30 anos do Sistema Constitucional Tribut\u00e1rio, November 2018.<\/li>\n<li>III Semin\u00e1rio Tributa\u00e7\u00e3o Setorial Repetro Sped, November 2018.<\/li>\n<li>Marintec South America, 15th Edition, August 2018.<\/li>\n<li>UTCAL Summit, April 2018.<\/li>\n<li>Quest\u00f5es Atuais em Admiss\u00e3o Tempor\u00e1ria, December 2016.<\/li>\n<li>V Congresso Nacional de Direito Mar\u00edtimo, Portu\u00e1rio e Aduaneiro, September 2016.<\/li>\n<li>Tributa\u00e7\u00e3o nas Opera\u00e7\u00f5es de Seguro e Previd\u00eancia Privada, July 2016.<\/li>\n<li>Os Desafios do Ciclo Ol\u00edmpico Rio 2016 \u2013 Aspectos Fiscais, Aduaneiros e Log\u00edsticos dos Jogos Rio 2016, March 2016.<\/li>\n<li>1\u00ba Encontro d<\/li>\n<\/ul>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>An attorney with extensive experience in Tax, Customs, Corporate Law, and Contracts, with a strong track record of providing [&hellip;]<\/p>\n","protected":false},"featured_media":257,"template":"","meta":{"_acf_changed":false},"class_list":["post-249","profissional","type-profissional","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/profissional\/249","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/profissional"}],"about":[{"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/types\/profissional"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/media\/257"}],"wp:attachment":[{"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/media?parent=249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}