Tax
Leonardo Norat is a partner in the Commercial Civil Law and Corporate practice, focusing on corporate law, reorganizations and contracts. He structures holding companies, shareholders' agreements and acquisitions with particular attention to the points where companies tend to fail: control, shareholder exits, deadlocks and financing. He also has experience in judicial reorganization and pre-insolvency mediation.
His practice is informed by research. He is a Ph.D. candidate in Commercial Law at the Universidade de São Paulo, where he studies the duties of loyalty of the State as shareholder; holds a master's degree from Universidade Federal do Pará, with a thesis on control in mixed-capital companies; and teaches Private Law at the same university. His work on the tax liability of the financing shareholder in DIP financing received academic recognition.
Education
- LL.B. (Law degree), Centro Universitário do Estado do Pará (CESUPA), 2018.
- Master's degree (LL.M.), with emphasis on Fiscal Responsibility and Companies, Universidade Federal do Pará (UFPA), 2022.
- Ph.D. in Commercial Law, Universidade de São Paulo (USP), in progress.
Publications and talks
- Co-author of the chapter "Poder de Controle e Acionistas Minoritários na Sociedade Anônima do Futebol", in Sociedade Anônima de Futebol: Questões Atuais (Futebol 4.0), 2025.
- "Vínculo jurídico entre os contratos de vesting e de sociedade", Revista Brasileira de Direito Civil, vol. 32, 2023 (co-author).
- "Considerações sobre o regime jurídico das sociedades anônimas do futebol no Brasil", Revista Jurídica do CESUPA, vol. 5, 2023 (co-author).
- "Regime Jurídico Tributário da Sociedade Anônima de Futebol", chapter in the book of the same name. Florianópolis: Habitus, 2023 (co-author).
- "Dissolução parcial da sociedade por exclusão de sócio e a contribuição dos negócios jurídicos processuais", Revista Eletrônica de Direito Processual, vol. 23, 2022 (co-author).
- "Sucessão de Responsabilidade Tributária do Sócio Financiador: DIP Financing na Lei de Recuperações e Falências", recognized for academic distinction in 2022 by the UFPA Institute of Legal Sciences and the Edson Luís Student Association.
- Interview with Decisor Brasil on the reform of the Brazilian Bankruptcy and Reorganization Law and business mediation, 2025.
- Speaker at the YMG Belém Mock Trial, CIArb and the ACP Arbitration and Mediation Chamber, 2025.
Academic and institutional roles
- Professor of Private Law at Universidade Federal do Pará (UFPA).
Languages
English, Spanish and Italian