Highly specialized legal consulting services focused on complex tax matters

HNA represents the association between Estevão Horvath and Vinícius Nogueira. It aims at merging the roles of the jurist and the corporate tax lawyer into one single and distinctive professional identity within the Brazilian market. Our legal services are based on two main concepts: (i) outstanding technical rigour in our legal analysis and (ii) executive approach in communicating our conclusions / solutions.


Designed as a boutique office, with direct and continuous involvement of its founding members, HNA is focused on the elaboration of Formal Legal Opinions, transaction advisory and on tax litigation of relevant matters before main administrative and judicial brazilian courts.

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