Daniel Serra Lima

Practice Areas

Partner in the tax practice at Maneira Advogados and has over a decade of experience in tax consulting and litigation. His practice is focused on strategic tax advisory and the defense of taxpayers in complex administrative and judicial disputes.

In addition to his legal practice, he lectures in postgraduate programs in Tax Law and contributes academically as the author and co-author of articles and book chapters in the field. He also serves as a reviewer for the Journal of Contemporary Tax Law and is a member of the Taxpayer Defense and Tax Policy Committee of the Rio de Janeiro Bar Association, actively participating in discussions on tax policy and the protection of taxpayer rights.

Publications

LIMA, Daniel Serra. Contributory capacity : content and (in)effectiveness. São Paulo: IBDT, 2023. 288 p., 21.

Article: “Taxing Robots as Job Protection” in the collective work “Tax Studies on the Digital Economy” coordinated by BARRETO, Paulo Ayres. São Paulo: Noeses, 2021.

Article: “Imperial clauses, federalism and proposals for the unification of consumption taxation” in the collective work “Consumption Taxation” coordinated by Schoueri, Luis Eduardo. BARRETO, Paulo Ayres. Moreira, André Mendes. Belo Horizonte: Arraes Editores, 2021.

Publication of the book Definition, Interpretation and Evolution of Tax Jurisdiction Rules. São Paulo: Quartier Latin, 2018.

Co-authored article published in the Journal of the Faculty of Law of UERJ Tax No. 34 (December 2018) with the title “30 Years of the Constitution: National Tax System and the Necessary Reform in Consumption Taxation.”

LIMA, DANIEL SERRA. Definition, Interpretation and Evolution of Tax Jurisdiction Rules. 1st ed. São Paulo: Quartier Latin, 2018. v. 1. 260p.

MANEIRA, Eduardo; SANTIAGO, Igor Mauler (coord.); LIMA, Daniel Serra; FONSECA, Fernando Daniel de Moura (org.). Goodwill in tax and corporate law . São Paulo: Quartier Latin, 2015. 480 p., 23 cm.

Article published in the Dialética Tax Law Journal No. 241 (Dialética publisher, October 2015), with the title “The Non-Cumulativity of Pis/Cofins and the Discount of Credits on Financial Expenses”.

Co-authored article: “The Relationship between the Legal and Accounting Concepts of Goodwill Before and After the Reform of the Corporations Law: the problem of interdisciplinarity in tax law” in the collective work “Goodwill in Tax and Corporate Law: current issues” coordinated by MANEIRA, Eduardo; SANTIAGO, Igor Mauler. and organized by FONSECA, Fernando Daniel de Moura; SERRA LIMA, Daniel. São Paulo: Quartier Latin, 2015.

Co-authored article: “The Deadline for Tacit Approval of Compensations and the Possibility of Determining a New Credit Analysis” in the collective work “Tax Compensation in the Federal Sphere: practical issues” coordinated by MANEIRA, Eduardo; LOBATO, Valter de Souza. and organized by FONSECA, Fernando Daniel de Moura; SERRA LIMA, Daniel. São Paulo: Foco Fiscal, 2015.

Co-authored article: “The evolution of the concept of inputs for taking PIS/COFINS credits in the Carf jurisprudence” in the collective work “Indirect Corporate Taxation” coordinated by MACEDO, Alberto; CASTRO, Leonardo Freitas de Moraes. São Paulo: Quartier Latin, 2016.

Co-authored article: “Intertextuality and Interdisciplinarity in Tax Law” in the collective work “Tax Obligation and Legal Security” coordinated by SOUZA, Pedro Guilherme G. de; DANTAS, Rodrigo N. DUBOURCQ. São Paulo: Quartier Latin, 2016.

Co-authored article published in the Dialética Tax Law Journal No. 224 (Dialética publisher, April 2014) with the title “Profit and results sharing: requirements for non-incidence of social security contributions from the CARF’s perspective.”

Co-authored article “The correct interpretation of Summary 436 of the STJ and the Launch Regimes Provided for in the CTN”, published in the Dialética Tax Law Journal No. 209 (Dialética publisher, February 2013).

Co-authored article “New perspectives on the Apportionment of Expenses in light of the understanding of CARF and RFB”, published in the Dialética Journal of Tax Law No. 211 (Dialética publisher, April 2013).

Article “Waiver of the Administrative Sphere: history, requirements and mistakes in the application of the sole paragraph of art. 38 of the LEF”, published in the Dialética Journal of Tax Law No. 218 (Dialética publisher, November 2013).

Co-authored article: “The exemption from capital gains for individuals established by the good law and the undue restrictions created by IN SRF 599/2005”, published in the Dialética Tax Law Journal No. 206 (Dialética publisher, November 2012).

Co-authored article “The declaration of unconstitutionality of ICMS tax benefits and the impossibility of retroactively demanding the tax from the rightful taxpayer”, published in the Journal of Tax Law and Public Finances No. 30 (Magister publisher, January/February 2012).

Article “Tax Jurisdiction and Constitutional Mutation”, published in the Journal of Tax Law and Public Finances No. 25 (Magister publisher, March/April 2011.

Awards

Practice Areas

Partner in the tax practice area at Maneira Advogados, with over 10 years of experience in tax consulting and litigation.

Professor of postgraduate courses in Tax Law, author of several books, articles and book chapters, both authored and co-authored.

In addition, he works as a reviewer for the Revista de Direito Tributário Contemporâneo and is a member of the Taxpayer Defense and Tax Policy Committee of the OAB/RJ.

Awards