LAWYER PROFILE
Cristiano Luzes

Cristiano Luzes

Brazil 2026

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Serur
 Serur

Ranked in 1 practice area

Tax: North East

Brazil

2 years ranked

About

Provided by Serur

Brazil: Regions

Practice Areas

Cristiano Araújo Luzes is a lawyer with extensive experience in both tax litigation and advisory, with a particular focus on tax planning and corporate reorganisations.

Publications

Books:

FERRAZ JUNIOR, T. S. (ed.); PEIXOTO, M. M. (ed.); LUZES, C. A. (ed.). Metodologia do direito tributário brasileiro. 1st ed. São Paulo: MP Editora, 2024.

LUZES, C. A. Legalidade e fraude à Lei. 1st ed. São Paulo: Editora Noeses, 2021. 258p.

Articles (book chapters and journals):

LUZES, C. A.; LEOCADIO, F. "Sujeição passiva no IBS e lei complementar." In: CARVALHO, P. B.; VERGUEIRO, C. C.; BRITTO, L. G. (eds.). A reforma do sistema tributário nacional sob a perspectiva do constructivismo lógico-semântico. São Paulo: Editora Noeses, 2024, pp. 193–206.

LUZES, C. A.; MOREIRA, G. "Responsabilidade tributária por sucessão nas operações de drop down." Direito Tributário Atual, vol. 1, pp. 679–694, 2024.

LUZES, C. A. "Interpretação e argumentação no direito tributário (e um apêndice sobre o formalismo jurídico)." In: LUZES, C. A.; PEIXOTO, M. M.; FERRAZ JUNIOR, T. S. (eds.). Metodologia do direito tributário brasileiro. São Paulo: MP Editora, 2024, pp. 249–.

LUZES, C. A. "ICMS Substituição Tributária." In: SANTI, E. M. D. (ed.). Novo repertório analítico da jurisprudência do TIT-SP. São Paulo: Max Limonad, 2024, pp. 1000–.

LUZES, C. A.; CASTRO NETO, V. "Tributação de serviços financeiros no IBS e na CBS: análise do PLP 68/2024." In: SANTI, E. M. D. (ed.). Nossa Reforma Tributária. São Paulo: Max Limonad, 2024, pp. 567–.

LUZES, C. A. "Princípio da renda líquida, deduções do IRPJ e multas pela prática de ilícitos não tributários." In: MARTINS, I. G. S.; PEIXOTO, M. M. (eds.). Dedutibilidade de despesas no regime do lucro real. São Paulo: MP Editora, 2023, pp. 143–.

LUZES, C. A. "Interpretação e argumentação no direito tributário." In: CARVALHO, P. B. (ed.). XX Congresso Nacional de Estudos Tributários. São Paulo: Editora Noeses, 2023, pp. 265–.

LUZES, C. A. "Comentários aos arts. 96 a 99." In: QUEIROZ, M. E. (ed.). Código Tributário Nacional interpretado artigo por artigo. São Paulo: Enlaw, 2021, pp. 174–188.

Articles in newspapers and magazines:

“Tributação da construção civil no IBS e na CBS.” Conjur, 19 Aug. 2024.

“Regime especial tributário para condomínio de lotes” (with C. Cortizo). Conjur, 25 Jul. 2024.

“Nova Dirbi: ‘privatização’ desproporcional da administração tributária” (with G. Moreira). Conjur, 24 Jul. 2024.

“Os problemas do fim do voto de qualidade no Carf.” Lex Latin, 9 Jul. 2024.

“Tributação do RBO e as razões da Solução de Consulta Cosit 38/2023.” Conjur, 17 Apr. 2023.

“O que queremos com a reforma tributária?” O Acionista, 15 Feb. 2023.

“O problema do voto de qualidade no Carf e a necessidade do justo equilíbrio.” JOTA, 8 Feb. 2023.

“Responsabilidade tributária nos contratos de alienação fiduciária.” JOTA, 10 May 2022.

Experience

Cristiano has over ten years of professional experience, notably in tax structuring for business operations, taxation of the real estate sector, corporate reorganisations (M&A), wealth and succession planning, and broader strategic tax advice.

Cristiano is a guest lecturer and regional coordinator for the postgraduate tax law programme at the Brazilian Institute for Tax Studies (IBET). He also serves as a lecturer and academic coordinator at the São Paulo Association for Tax Studies (APET), where he is a member of the editorial board of the Revista de Direito Tributário. In addition, he is a researcher at the Centre for Fiscal Studies (NEF) at FGV-SP and sits on the scientific council of the Revista de Direito Tributário Atual (RDTA).

Cristiano holds a PhD from the Pontifical Catholic University of São Paulo (PUC-SP), a Master’s degree from the Federal University of Pernambuco (UFPE), and a postgraduate qualification in Tax Law from the Brazilian Institute for Tax Studies (IBET).

He is also the author of books and numerous articles on tax law and legal theory.

Chambers Review

Provided by Chambers

Chambers Brazil: Regions

Tax: North East - Brazil

Up and Coming
Individual Editorial

Cristiano Luzes combines advisory and litigation experience in tax law. He advises clients on complex tax structures, credit recovery and special tax regimes, while also preparing strategic defences in administrative proceedings.

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Strengths

Provided by Chambers

  • Cristiano Luzes distinguishes himself through his client service. He is highly accessible and takes the time to understand our business context, assessing the broader scenario before providing advice. This approach sets him apart, as few lawyers combine this level of responsiveness with such a comprehensive and thoughtful perspective.

    Tax: North EastChambers Brazil: Regions

  • Cristiano is a tenacious advocate and an excellent negotiator. He combines strong technical expertise with thorough preparation and deep knowledge of the construction sector. His understanding of the impacts of tax reform on our industry plays a key role in shaping strategy and preparing our business for upcoming changes.

    Tax: North EastChambers Brazil: Regions

  • Cristiano Luzes provides high-quality service, combined with strong technical oversight and supervision.

    Tax: North EastChambers Brazil: Regions

  • Cristiano assists our company with a high level of tax expertise and a proactive approach.

    Tax: North EastChambers Brazil: Regions

Ranked Individuals at Serur (4)

Brazil

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